Resolution 25/2026/NQ-CP: Extension of Preferential 0% Import Duty on Petroleum Products and Refinery Feedstocks to 30 June 2026
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The Government issued Resolution 25/2026/NQ-CP on 30 April 2026, effective 1 May 2026 to 30 June 2026, extending the application of Decree 72/2026/ND-CP (9 March 2026), which reduced preferential import duty rates on petroleum products and certain petroleum feedstocks. Specifically, the preferential (MFN) import duty rate on the following HS codes is maintained at **0%** until 30 June 2026: stripped crude distillates (HS 2710.19.20), other medium oils and preparations (HS 2710.19.89), and other liquefied petroleum gas (HS 2711.19.00). From 1 July 2026 onward, the standard rates under the preferential tariff schedule attached to Decree 26/2023/ND-CP will resume.
Resolution 25/2026/NQ-CP
Issued: 30 April 2026 | Effective: 1 May 2026 to 30 June 2026
Key Provisions
Article 1: Extends the application period of Decree 72/2026/ND-CP (9 March 2026) until 30 June 2026. That decree had reduced preferential import tariff rates on certain petroleum-related HS codes under the tariff schedule attached to Decree 26/2023/ND-CP.
Article 2: Preferential import duty rates during the extension period:
| HS Code | Description | Rate |
|---|---|---|
| 2710.19.20 | Stripped crude distillates | 0% |
| 2710.19.89 | Other medium oils and preparations | 0% |
| 2711.19.00 | Other liquefied petroleum gas | 0% |
Article 3: This resolution is effective from 1 May 2026 to 30 June 2026. From 1 July 2026, applicable rates revert to those set in Decree 26/2023/ND-CP and any subsequent amendments. During the effective period, this resolution prevails over conflicting provisions in Decree 26/2023/ND-CP.