Earlier, on March 9, 2026, the Government promulgated Decree No. 72/2026/ND-CP, lowering preferential import duty rates on selected fuel products and raw materials to 0% under the preferential import tariff list attached to Decree No. 26/2023/ND-CP. The measure was initially set to be applied until April 30, 2026.

Under Resolution No. 25/2026/NQ-CP, the application period of Decree No. 72/2026/ND-CP is extended until the end of June 30 this year.

Accordingly, preferential import duty rates of 0% will continue to apply to certain fuel production inputs under HS codes 2710.19.20 (partly refined crude oil), 2710.19.89 (other medium oils and preparations), and 2711.19.00 (other categories).

The resolution will take effect from May 1 through June 30. From July 1, preferential import duty rates for fuel products and production inputs will revert to the provisions stipulated in Decree No. 26/2023/ND-CP and its amendments.

During the validity of the resolution, in case of discrepancies between its provisions and those of Decree No. 26/2023/ND-CP or related amending decrees, the provisions of Resolution No. 25/2026/NQ-CP shall prevail.

According to the Ministry of Finance, the extension of Decree No. 72/2026/ND-CP aims to help stabilise the domestic fuel market and ensure national energy security amid ongoing global uncertainties. The measure is also intended to support macroeconomic stability and contribute to economic growth targets while ensuring full compliance with legal authority, procedures and regulatory requirements.