Decision No. 54/2024/QĐ-UBND, issued by the People's Committee of Long An Province on 30 October 2024 (signed by Vice Chairman Nguyễn Minh Lâm) and effective from 11 November 2024, promulgates the Regulation on unit prices for compensating damage to crops and livestock when the State recovers land in Long An Province, replacing Decision No. 18/2019/QĐ-UBND of 22 April 2019. It is grounded in the 2024 Land Law, Decree No. 88/2024/NĐ-CP, and the Laws on Forestry (2017), Fisheries (2017), Crop Production (2018) and Animal Husbandry (2018), and applies to land users under Article 4 of the 2024 Land Law, land-administration agencies and compensation organisations. Compensation follows Article 103 of the 2024 Land Law; planting above the prescribed density is compensated only up to that density. In mixed orchards, the main crop is paid at full density, the first secondary crop at no more than 50 per cent of its density, the second at 30 per cent and the rest at 20 per cent; concentrated timber must cover a contiguous 0.3 hectare. For annual crops, compensation equals the highest seasonal yield of the three preceding years (per statistics-office data; coefficient one where no data exist) multiplied by Annex I prices — fragrant rice VND 8,000/kg, sugarcane VND 12,000/kg, flower vegetables VND 50,000/kg. Multi-harvest perennials are paid per tree at Annex II rates graded A–D by productivity with maximum densities: durian up to VND 2,400,000 (200 trees/ha); mangosteen, bòn bon, cherry and thanh trà up to VND 2,000,000; coconut up to VND 1,800,000; mango VND 1,400,000; jackfruit, pomelo and lime VND 1,200,000; red-flesh dragon fruit VND 1,250,000 per post. Concentrated timber (eucalyptus, acacia, melaleuca) is paid per square metre from VND 2,000 (under one year) to VND 16,000 (seven years or more); scattered timber falls into five species groups by diameter class, from VND 1,200,000 per tree for precious woods (rosewood, ironwood, agarwood) down to VND 8,000 for common species. Ground-planted ornamentals are scheduled by trunk or clump diameter (yellow apricot up to VND 670,000; kim quýt and nguyệt quế VND 740,000; king palm VND 1,200,000), hedges at VND 25,000–50,000 per metre. Movable un-harvested crops receive relocation costs of VND 9,500–450,000 per tree by diameter. For aquaculture, compensation for early harvest equals seedstock value plus feed value derived from stocking density, survival rate, average weight, feed-conversion ratio and Annex III prices for 22 species (whiteleg shrimp, giant freshwater prawn, tra catfish, eel, soft-shell turtle, mud crab and others). Other livestock receive seed and feed costs: poultry VND 30,000 per head; pigs VND 600,000; breeding sows and boars VND 3,000,000; dairy cows over six months VND 12,000,000; buffalo and beef cattle over six months VND 7,000,000, with feed norms by species and stage. Approved compensation plans predating the Decision continue unchanged.