The latest Import and Export Tax Law 2026 and a compilation of guiding documents for the Import and Export Tax Law.

Consultation provided by Lawyer  Nguyen Thuy Han

Legal expert  Vo Tan Dai

The latest import and export tax law currently in effect is the 2016 Law on Export and Import Taxes, passed by the 13th National Assembly at its 11th session on April 6, 2016.

The latest Import and Export Tax Law 2026 and a compilation of guiding documents for the Import and Export Tax Law (Image from the Internet)

The latest Import and Export Tax Law of 2026

Currently, the latest Law on Export and Import Taxes 2026 is  the Law on Export and Import Taxes 2016,  passed by the 13th National Assembly of the Socialist Republic of Vietnam at its 11th session on April 6, 2016, and effective from September 1, 2016. It stipulates the taxable subjects, taxpayers, tax calculation basis, tax calculation time, tax rates, anti-dumping duties, countervailing duties, and safeguard duties applicable to exported and imported goods; tax exemptions, tax reductions, and tax refunds for export and import taxes.

Revised and supplemented at:

-  High-Tech Law 2025

-  Amendments to the Law on Bidding; Law on Investment under the Public-Private Partnership Method; Law on Customs; Law on Value Added Tax; Law on Export and Import Taxes; Law on Investment; Law on Public Investment; Law on Management and Use of Public Assets 2025 .

Compilation of guiding documents on the Law on Import and Export Taxes

The Law on Export and Import Taxes ( Law on Export and Import Taxes 2016 ) is guided by 11 Decrees and 2 Official Letters, including:

(1) Decree 

-  Decree 72/2026/ND-CP  amends the preferential import tax rates for gasoline, diesel, and raw materials for gasoline and diesel production in the Preferential Import Tariff Schedule attached to Decree 26/2023/ND-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and absolute tax rates, mixed tax rates, and import taxes outside the tariff quota, effective from March 9, 2026. It expires on May 1, 2026.

-  Decree 260/2025/ND-CP  amends the export tax rates for goods under groups 71.13, 71.14, and 71.15 in the Export Tariff Schedule according to the List of Taxable Goods attached to Decree 26/2023/ND-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and absolute tax rates, mixed tax rates, and import taxes outside the tariff quota, effective from October 10, 2025.

-  Decree 199/2025/ND-CP  amending Decree 26/2023/ND-CP stipulating the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and absolute tax rates, mixed tax rates, and import taxes outside the tariff quota, takes effect from July 8, 2025.

-  Decree 182/2025/ND-CP  amends Decree 134/2016/ND-CP guiding  the Law on Export and Import Taxes 2016,  which was amended by  Decree 18/2021/ND-CP,  effective from July 1, 2025.

-  Decree 108/2025/ND-CP  amending  Decree 26/2023/ND-CP  on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and absolute tax rates, mixed tax rates, and import taxes outside the tariff quota, takes effect from May 19, 2025.

-  Decree 73/2025/ND-CP  amends the preferential import tax rates of some items in the Preferential Import Tariff Schedule according to the List of Taxable Items attached to Decree 26/2023/ND-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and absolute tax rates, mixed tax rates, and import taxes outside the tariff quota, effective from March 31, 2025.

-  Decree 21/2025/ND-CP  amends Article 9 of Decree 26/2023/ND-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and Absolute Tax Rates, Mixed Taxes, and Import Taxes outside the Tariff Quota, effective from February 10, 2025.

-  Decree 144/2024/ND-CP  amending Decree 26/2023/ND-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and absolute tax rates, mixed tax rates, and import taxes outside the tariff quota will take effect from December 16, 2025.

-  Decree 26/2023/ND-CP  on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and Absolute Tax Rates, Mixed Taxes, and Import Taxes Outside the Tariff Quota takes effect from July 15, 2025.

-  Decree 18/2021/ND-CP  amending Decree 134/2016/ND-CP guiding the Law on Export and Import Taxes 2016 takes effect from April 25, 2021.

-  Decree 134/2016/ND-CP  guiding the Law on Export and Import Taxes 2016 came into effect on September 1, 2016.

(2) Official Letter 

-  Official document 12166/BTC-TCHQ  of 2016 implementing the provisions of the 2016 Law on Export and Import Taxes issued by the Ministry of Finance, effective from August 31, 2016.

-  Official document 12167/BTC-TCHQ  of 2016 implementing the provisions of the 2016 Law on Export and Import Taxes issued by the Ministry of Finance, effective from August 31, 2016.

The above article contains information about the "Latest Import and Export Tax Law 2026 and a compilation of guiding documents for the Import and Export Tax Law".

Source: thuvienphapluat.vn