To implement the Automobile Support Industry Tax Incentive Program

On 10/02/2025, the Government issued Decree No. 21/2025/ND-CP amending and supplementing Article 9 of Decree No. 26/2023/ND-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and Absolute Tax Rate, Mixed Tax, and Import Tax Outside the Tariff Quotas.

The Decree No. 21/2025/ND-CP amends the name of Article 9 and Clause 1, Article 9 of Decree No. 26/2023/ND-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and Absolute Tax Rate, Mixed Tax, and Import Tax Outside Tariff Quotas as follows:

"Article 9. Preferential import tax rate for raw materials, supplies, and components for the production, processing (assembly) of priority supporting industrial products for the automobile manufacturing and assembly industry until December 31, 2027 (referred to as the Automobile Supporting Industry Tax Incentive Program).

1. To stipulate a preferential import tax rate of 0% for raw materials, supplies, and components that cannot be produced domestically for the production, processing (assembly) of priority supporting products for the automobile manufacturing and assembly industry (referred to as automobile supporting industry products) until December 31, 2027 (stipulated in Decree No. 26/2023/ND-CP is until December 31, 2024) as follows:

a) At the time of customs declaration registration, the customs declarant shall declare and calculate tax on imported raw materials, supplies and components according to the normal import tax rate or preferential import tax rate or special preferential import tax rate as prescribed, not yet applying the 0% tax rate.

b) The application of the preferential import tax rate of 0% for raw materials, supplies and components of the Automobile Support Industry Tax Incentive Program shall be implemented in accordance with the provisions of Clauses 2, 3, 4, 5, 6, 7 and 8 of this Article.".

This Decree takes effect from the date of signing and promulgation.

The preferential import tax rate for raw materials, supplies and components for the production, processing (assembly) of priority supporting industrial products for the automobile manufacturing and assembly industry prescribed in this Decree shall be applied until December 31, 2027. Enterprises that have registered to participate in the Automobile Support Industry Tax Incentive Program prescribed before the effective date of this Decree shall not have to re-register for the Automobile Support Industry Tax Incentive Program and shall enjoy incentives according to the provisions of this Decree.