Decision No. 18/2025/QD-UBND of the People's Committee of An Giang Province, dated 2 December 2025 and effective from 12 December 2025, prescribes unit prices for compensating crops and livestock upon state land recovery in An Giang. It is grounded in the Law on Local Government Organization No. 72/2025/QH15, the Law on Promulgation of Legal Documents No. 64/2025/QH15, the 2024 Land Law (and amending Law No. 43/2024/QH15), Decrees No. 102/2024/ND-CP, 88/2024/ND-CP (compensation, support and resettlement) and 85/2024/ND-CP, and Circular No. 45/2024/TT-BTC on general pricing methods. Article 1 sets scope and subjects (land-management agencies, compensation/site-clearance organizations, land users and crop/livestock owners). Article 2 provides relocation support for potted, tubbed or temporarily grown nursery plants that can be moved. Article 3 excludes compensation for crops/livestock created unlawfully or after the recovery notice, and for annual crops or livestock already at harvest. Article 4 enacts seven appendices, and Articles 5-7 cover residual valuation for unlisted items, transitional provisions and implementation responsibilities; the Decision replaces Decision No. 52/2024/QD-UBND of former An Giang and Decision No. 38/2024/QD-UBND of former Kiên Giang following the provincial merger. Appendix I sets the valuation method: annual crops are graded A/B/C by yield; fruit trees are split into long-cycle (groups graded A-D by growth stage) and short-cycle; ornamental plants are graded A-E by stem diameter (>30 cm down to 2-5 cm); timber trees are classified by the eight-group wood schedule (Decisions 2198/CNR-1977 and 334/CNR-1988) and by additional groups (large timber, fast-growing light-demanding, miscellaneous, scattered/concentrated acacia-eucalyptus plantations under/over 3,000 m² and 666 trees/ha, and bamboo/nipa). Aquaculture is compensated per Appendices VI-VII for intensive/semi-intensive culture, with extensive culture at 40%; other livestock is valued case-by-case. Appendices II-VII give concrete rates: annual crops in thousand VND/m² (pineapple 13-20, sugarcane 4-8, rice 3-5, vegetables); fruit trees in thousand VND/tree graded by age (e.g., palmyra up to 7,300; durian up to 6,100; mangosteen 4,800); timber trees by stem diameter and wood group (up to 20,400 per tree for groups I-III); ornamental-plant relocation costs; aquatic breed prices per kg or per individual; and commercial aquaculture compensation by harvest yield and average price.