{"id":7178,"date":"2026-01-06T21:34:37","date_gmt":"2026-01-07T04:34:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7178"},"modified":"2026-01-06T21:34:37","modified_gmt":"2026-01-07T04:34:37","slug":"nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/","title":{"rendered":"Updated tariff schedule for 2026 \u2013 Key changes from Decree 199\/2025\/ND-CP"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026 marks a crucial transitional period in the government&#039;s import and export tax management policy. The implementation of a roadmap to increase taxes on raw materials and the easing of incentives for the green automotive industry are becoming a focal point of attention for the business community.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Decree 199\/2025\/ND-CP, issued on July 8, 2025 and effective from the date of issuance, stipulates amendments and additions to the preferential export and import tariff schedule under Decree 26\/2023\/ND-CP. This article will analyze in detail the latest points to help businesses optimize costs and comply with tax laws in 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Bien_dong_thue_xuat_khau_Khuyen_khich_khi_cong_nghiep_kiem_soat_tai_nguyen_tho\" >Fluctuations in export taxes: Encouraging industrial gases, controlling raw resources.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Cat_giam_thue_0_cho_nhom_khi_cong_nghiep\" >Tax reduction under Article 0% for industrial gases.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Lo_trinh_tang_thue_%E2%80%9Csiet_chat%E2%80%9D_doi_voi_Phospho_vang_Ma_hang_28047000\" >The tax increase schedule for yellow phosphorus (Commodity Code 2804.70.00) is becoming increasingly stringent.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Dieu_chinh_thue_nhap_khau_uu_dai_MFN_nam_2026_cho_nguyen_lieu_dau_vao\" >Adjusting Most Favored Nation (MFN) import duties for raw materials in 2026.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Nhom_hat_nhua_Polyetylen_va_Polyme\" >Polyethylene and Polymer Resin Group<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Nhom_Thep_Tin-mill_Black_Plate_%E2%80%93_TMBP\" >Steel Group (Tin-mill Black Plate \u2013 TMBP)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Chuong_trinh_uu_dai_thue_linh_kien_o_to_Buoc_ngoat_cho_xe_xanh\" >Automotive component tax incentive program: A turning point for green vehicles.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Co_che_cong_gop_san_luong_cho_%E2%80%9CXe_Xanh%E2%80%9D\" >The mechanism for combining production output for &quot;Green Vehicles&quot;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Doanh_nghiep_nam_giu_tren_35_von_dieu_le_cua_cac_cong_ty_san_xuat_lap_rap_xe_o_to\" >The company holds over 351% of the charter capital of automobile manufacturing and assembly companies.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bien_dong_thue_xuat_khau_Khuyen_khich_khi_cong_nghiep_kiem_soat_tai_nguyen_tho\"><\/span><b>Fluctuations in export taxes: Encouraging industrial gases, controlling raw resources.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7181\" aria-describedby=\"caption-attachment-7181\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7181\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Bien-dong-thue-xuat-khau-quy-dinh-tai-Nghi-dinh-199_2025_ND-CP.jpg\" alt=\"Bi\u1ebfn \u0111\u1ed9ng thu\u1ebf xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 199\/2025\/N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Bien-dong-thue-xuat-khau-quy-dinh-tai-Nghi-dinh-199_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Bien-dong-thue-xuat-khau-quy-dinh-tai-Nghi-dinh-199_2025_ND-CP-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Bien-dong-thue-xuat-khau-quy-dinh-tai-Nghi-dinh-199_2025_ND-CP-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Bien-dong-thue-xuat-khau-quy-dinh-tai-Nghi-dinh-199_2025_ND-CP-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Bien-dong-thue-xuat-khau-quy-dinh-tai-Nghi-dinh-199_2025_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7181\" class=\"wp-caption-text\">Fluctuations in export tax as stipulated in Decree 199\/2025\/ND-CP<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The biggest change in the export tax categories under Decree 199\/2025\/ND-CP is the contrast between two groups of goods: Industrial gases and Minerals.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cat_giam_thue_0_cho_nhom_khi_cong_nghiep\"><\/span><b>Tax reduction under Article 0% for industrial gases.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To support domestic gas producers in expanding into international markets, the export tax rate has been adjusted from 3% down to 0% for the following items:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Argon gas.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nitrogen gas, Oxygen gas.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other rare gases.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The reduction of the tax rate to 0% is a positive signal, facilitating the flow of goods for the industrial gas sector. However, in stark contrast to the spirit of encouraging exports in the gas sector, the government is applying stricter tax discipline to resource extraction items. A prime example is the tiered tax increase on yellow phosphorus, aimed at prioritizing the retention of raw materials for domestic production and environmental protection.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lo_trinh_tang_thue_%E2%80%9Csiet_chat%E2%80%9D_doi_voi_Phospho_vang_Ma_hang_28047000\"><\/span><b>The tax increase schedule for yellow phosphorus (Commodity Code 2804.70.00) is becoming increasingly stringent.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yellow phosphorus is currently subject to a progressive tariff increase schedule. Businesses need to pay particular attention to these timelines to avoid being caught off guard in their financial planning.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">From July 8, 2025: The tax rate will increase from 3% to 5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">From January 1st, 2026: The 10% tax rate will be officially applied.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">From January 1st, 2027: Increase to the maximum level of 15%.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Not only does Decree 199\/2025\/ND-CP affect export goods, it also creates a &quot;wave&quot; of adjustments in the opposite direction. The increase in preferential import taxes on basic plastic and steel materials is posing a challenge for manufacturing businesses to optimize input costs in 2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_chinh_thue_nhap_khau_uu_dai_MFN_nam_2026_cho_nguyen_lieu_dau_vao\"><\/span><b>Adjusting Most Favored Nation (MFN) import duties for raw materials in 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7180\" aria-describedby=\"caption-attachment-7180\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7180\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nghi-dinh-199_2025_ND-CP-ve-dieu-chinh-thue-nhap-khau-nam-2026.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 199\/2025\/N\u0110-CP v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u1eadp kh\u1ea9u n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nghi-dinh-199_2025_ND-CP-ve-dieu-chinh-thue-nhap-khau-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nghi-dinh-199_2025_ND-CP-ve-dieu-chinh-thue-nhap-khau-nam-2026-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nghi-dinh-199_2025_ND-CP-ve-dieu-chinh-thue-nhap-khau-nam-2026-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nghi-dinh-199_2025_ND-CP-ve-dieu-chinh-thue-nhap-khau-nam-2026-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nghi-dinh-199_2025_ND-CP-ve-dieu-chinh-thue-nhap-khau-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7180\" class=\"wp-caption-text\">Decree 199\/2025\/ND-CP on adjusting import taxes in 2026<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Decree 199\/2025\/ND-CP adjusts the MFN tax rate upwards for several groups of basic plastic and steel raw materials, directly impacting the production costs of the household plastics and packaging industries.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_hat_nhua_Polyetylen_va_Polyme\"><\/span><b>Polyethylene and Polymer Resin Group<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tariff rate has increased from 0% to 2% for the following product groups:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Code 3901.10.92: Polyethylene containing alpha-olefin monomers in amounts of 5% or less.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Code 3901.20.00: Polyethylene with a specific gravity of 0.94 or more.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Code 3901.40.00: Ethylene-alpha-olefin copolymers (specific gravity &lt; 0.94).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Code 3902.90.90: Other forms of propylene polymers.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_Thep_Tin-mill_Black_Plate_%E2%80%93_TMBP\"><\/span><b>Steel Group (Tin-mill Black Plate \u2013 TMBP)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For the item &quot;Rolled black steel sheets for tin plating&quot; (code 7209.18.10), the MFN tariff rate has been raised from 0% to 7% since September 2025. Throughout 2026, businesses producing tin cans and canned goods need to seek supply sources from countries that have signed FTAs with Vietnam to benefit from the 0% tariff rate instead of the current MFN rate of 7%.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chuong_trinh_uu_dai_thue_linh_kien_o_to_Buoc_ngoat_cho_xe_xanh\"><\/span><b>Automotive component tax incentive program: A turning point for green vehicles.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This is considered a &quot;highlight&quot; of Decree 199\/2025\/ND-CP, as it adds regulations that make it easier for automotive businesses to meet the conditions for enjoying import tax under Decree 0% on automotive components.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_cong_gop_san_luong_cho_%E2%80%9CXe_Xanh%E2%80%9D\"><\/span><b>The mechanism for combining production output for &quot;Green Vehicles&quot;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Previously, Decree 26\/2023\/ND-CP was primarily based on the production volume of traditional gasoline or diesel vehicles. The new regulation in point c.3.6, clause 3, Article 8 allows for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Add the output of environmentally friendly vehicles (electric vehicles, hybrid vehicles, fuel cell vehicles, vehicles running entirely on natural gas or biofuels) to the overall and individual output of their respective vehicle groups.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This helps businesses easily reach the minimum production threshold to qualify for import tax refunds on components.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nam_giu_tren_35_von_dieu_le_cua_cac_cong_ty_san_xuat_lap_rap_xe_o_to\"><\/span><b>The company holds over 351% of the charter capital of automobile manufacturing and assembly companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">An important addition for businesses that own:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses holding more than 351 TP3T of charter capital in automobile manufacturing and assembly companies that have been granted certificates of eligibility for automobile manufacturing and assembly by the Ministry of Industry and Trade (referred to as owning businesses) will have their automobile manufacturing and assembly production combined with that of the other companies if they meet the prescribed conditions to calculate the minimum production volume when considering eligibility for tax incentives under the Tax Incentive Program.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Customs agency will process tax refunds corresponding to the actual output of each company. This allows corporations to restructure their production chains without worrying about losing tax incentives.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Decree 199\/2025\/ND-CP presents not only cost challenges but also significant opportunities for businesses that know how to take advantage of preferential policies on electric vehicles and restructure production.<\/span><\/p>\n<blockquote><p><strong>See more:<\/strong> <a href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-xu-phat-thue-hoa-don\/\">New penalties for taxes and invoices effective from January 16, 2026.<\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Decree 199\/2025\/ND-CP presents not only cost challenges but also significant opportunities for businesses that leverage preferential policies on electric vehicles and restructure production. Proactively updating on changes in MFN tariff rates and export roadmaps will help businesses maintain a competitive advantage in the volatile market of 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Is your business struggling to adapt to the new tax rates or in need of expert advice on tax refund procedures? Let the team of experts at MAN \u2013 Master Accountant Network support you. Contact us today for assistance in reviewing and optimizing your business&#039;s tax plan for 2026!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<blockquote><p><b>Source:<\/b> <a href=\"https:\/\/www.luatvietnam.net\/vn\/tang-thue-xuat-nhap-khau-cua-mot-so-mat-hang--vbpl136985.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 199\/2025\/ND-CP.<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN Editorial Board \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>2026 marks a crucial transitional period in the Government&#039;s import and export tax management policy. The implementation of a roadmap to increase taxes on raw materials and the loosening of incentives for the green automotive industry are becoming key developments.<\/p>","protected":false},"author":4,"featured_media":7179,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7178","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7178","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7178"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7178\/revisions"}],"predecessor-version":[{"id":7182,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7178\/revisions\/7182"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7179"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}