Proposed amendments to the lists of exported natural resources and minerals not subject to VAT under Decree 181/2025/ND-CP

18 November, 2025

On 28 October, the Ministry of Finance released a draft decree amending Decree No. 181/2025/ND-CP, to revise the list of natural resources and minerals extracted and not yet processed into other products specified in Appendix I, and the list of natural resources and minerals that have been processed into other products specified in Appendix II.​

Under Decree 181/2025/ND-CP, exported products falling within the above lists are not subject to Value Added Tax.​

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