Decree No. 260/2025/ND-CP, dated October 10, 2025, amends the export tax rates on certain items listed in Appendix I attached to Decree No. 26/2023/ND-CP, dated May 31, 2023, on export and preferential import tax rates, along with the lists of goods subject to absolute taxes, mixed taxes, and import tax rates beyond the tariff quotas.

Accordingly, the export tax rate on jewellery and jewellery parts made of silver, whether coated or not coated or plated with other precious metals, and jewellery and jewellery parts made of base metals coated with precious metals remains unchanged at 0%.

The rate on jewellery and jewellery parts made of other precious metals, whether coated or not coated or plated with precious metals, is reduced from 1% to 0%.

For gold or silver art and craft items and parts thereof, as well as those made from precious metals or metals coated with precious metals, the decree maintains the export tax rate at 0% for items made of silver or base metals coated with precious metals.

For art and craft items made from other precious metals, the export tax rate is brought down from 1% to 0%.

Other gold and silver products also enjoy a similar tax cut to 0%.

This decree takes effect from the date of signing.