Viet Nam extends fuel-tax relief through December 2026

The extension preserves three temporary regimes

Resolution 43 applies from 1 October to 31 December 2026. Article 1 extends Resolution No. 25/2026/NQ-CP and Decree No. 72/2026/ND-CP, which temporarily reduce preferential import duties for specified petroleum products and production inputs. Article 2 separately extends the environmental protection tax and VAT rules in Articles 1 and 2 of National Assembly Resolution No. 19/2026/QH16.^[1][2][3][4]

Preferential import duties remain at zero

Decree 72 temporarily reduces the preferential import-duty rate to 0% for specified gasoline, naphtha and reformate lines in heading 2710 that otherwise carried 10%; specified diesel, fuel oil, aviation turbine fuel and kerosene lines that otherwise carried 7%; xylene, condensate and p-xylene lines that otherwise carried 3%; and the residual cyclic-hydrocarbon line HS 2902.90.90 that otherwise carried 2%. The relief applies only to the listed tariff lines; importers must continue to establish the correct classification and origin treatment for each shipment.^[1][3]

Environmental tax and VAT relief also continue

Resolution 19 sets environmental protection tax at VND0 per litre for gasoline other than ethanol, diesel, kerosene, fuel oil, aviation fuel and jet fuel during the covered period. Those products are outside VAT declaration and payment, while related input VAT remains deductible under the normal conditions. Other listed petroleum products and fuel-production feedstocks remain subject to 5% VAT.^[1][4]

Excise duty follows the ordinary statute

Resolution 43 does not extend a separate temporary excise schedule. Article 3 instead states that special consumption tax on gasoline is governed by Special Consumption Tax Law No. 66/2025/QH15 and its implementing instruments. Groups importing, refining, distributing or using fuel in Viet Nam should therefore separate the extended customs, environmental-tax and VAT relief from the ordinary excise rules, and update pricing and tax coding for the relief’s current 31 December end date.^[1]