Decree 72/2026/NĐ-CP: Amended Preferential Import Tariff Rates for Petroleum Products and Feedstocks
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Based on:Nghị định số 72/2026/NĐ-CP ngày 09 tháng 3 năm 2026 - Government Official Gazette
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The Government issued Decree 72/2026/NĐ-CP dated 9 March 2026, amending the most-favoured-nation (MFN) preferential import tariff rates for certain petroleum products and feedstocks listed in the tariff schedule appended to Decree 26/2023/NĐ-CP. The Decree is effective from the date of signing (9 March 2026) until 30 April 2026. Key rates: leaded petrol (all RON grades) is taxed at 20%; unleaded petrol in unblended form (RON 97+ and RON 90+) is taxed at 0%; other blended petrol is taxed at 10%. Most feedstocks including benzene (3%), crude oil (0%), and condensate (0%) are also specified. After 30 April 2026, rates revert to Decree 26/2023/NĐ-CP unless extended by a new government resolution.
Decree 72/2026/NĐ-CP — Import Tariffs on Petroleum Products and Feedstocks
Issuing authority: Government of Vietnam (signed by Deputy Prime Minister Ho Duc Phoc)
Date issued: 9 March 2026
Effective: 9 March 2026 to 30 April 2026
Scope of Amendment
Amends the MFN import tariff rates in Annex II (the MFN tariff schedule) of Decree 26/2023/NĐ-CP for certain goods under HS headings 27.07, 27.09, 27.10, and related items.
Key Rates (from the Annex)
HS 27.07 — Coal-tar high-temperature distillation oils and products:
- Benzene (2707.10.00): 3%
- Toluene (2707.20.00): 0%
- Xylene (2707.30.00): 0%
- Naphthalene (2707.40.00): 0%
- Other aromatic hydrocarbon mixtures ≥65% distilled at 250°C (2707.50.00): 0%
- Creosote oil and other types: 0%
HS 27.09 — Crude petroleum:
- Crude petroleum oil (2709.00.10): 0%
- Condensate (2709.00.20): 0%
- Other (2709.00.90): 0%
HS 27.10 — Refined petroleum oils (light oils — petrol/gasoline):
Leaded petrol:
- RON 97 and above: 20%
- RON 90 to below RON 97: 20%
- Other RON: 20%
Unleaded petrol:
- RON 97+ unblended: 0%
- RON 97+ blended with ethanol: 0%
- RON 97+ other: 10%
- RON 90–97 unblended: 0%
- RON 90–97 blended with ethanol: 0%
- RON 90–97 other: 10%
Effectiveness Clause
- Effective from date of signing: 9 March 2026
- Expires: 30 April 2026 — rates revert to Decree 26/2023/NĐ-CP after this date
- Extension process: the Ministry of Industry and Trade proposes; the Ministry of Finance consolidates and submits to the Government for a normative Resolution extending the Decree