Accordingly, the General Department of Customs requests provincial and municipal Customs Departments to apply environmental protection tax rates in accordance with Resolution No. 60/2024/UBTVQH15 dated December 24, 2024 of the National Assembly Standing Committee from January 1, 2025 to December 31, 2025.

Provincial and municipal Customs Departments shall disseminate to the business community and relevant organizations and individuals the contents of Resolution No. 60/2024/UBTVQH15 dated December 24, 2024 of the National Assembly Standing Committee.

Previously, on December 24, 2024, the National Assembly Standing Committee issued Resolution No. 60/2024/UBTVQH15 on environmental protection tax rates for gasoline, oil, and grease, effective from January 1, 2025 to December 31, 2025.

According to Resolution No. 60/2024/UBTVQH15, the environmental protection tax rate for gasoline, excluding ethanol, is VND 2,000/liter; jet fuel, diesel, fuel oil, and lubricants is VND 1,000/liter; grease is VND 1,000/liter; and kerosene is VND 600/liter.

The above tax rate has also been implemented in recent years according to the proposal of the Ministry of Finance submitted to the Government and submitted to the Standing Committee of the National Assembly.