According to Article 3 of the Law on Special Consumption Tax 2025 (effective from January 1, 2026), the subjects not subject to special consumption tax are as follows:
(1) Goods specified in Clause 1, Article 2 of the Law on Special Consumption Tax 2025 are not subject to special consumption tax in the following cases:
- Goods produced, processed, or directly outsourced by organizations or individuals for export abroad or sold or entrusted to other business organizations or individuals for export abroad;
- Imported goods include:
+ Humanitarian aid and non-refundable aid goods, including imported goods using non-refundable aid capital approved by competent authorities, humanitarian aid goods and emergency relief goods to overcome the consequences of war, natural disasters and epidemics; gifts from organizations and individuals abroad to state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, people's armed forces units and public service units within the quota exempted from import tax according to the provisions of law on export tax and import tax; gifts and presents to individuals in Vietnam within the quota exempted from import tax according to the provisions of law on export tax and import tax;
+ Transit goods according to the provisions of the law on commerce and foreign trade management; goods in transit; goods imported from abroad into bonded warehouses and then exported to other countries according to the provisions of the law on customs;
+ Temporarily imported, re-exported and temporarily exported, re-imported goods are not subject to import tax or export tax within the time limit prescribed by the law on export tax and import tax. In case of re-export, re-import beyond the time limit or sale or change of purpose of use within the time limit of temporary import, temporary export, business organizations and individuals must pay special consumption tax;
+ Belongings of foreign organizations and individuals according to diplomatic immunity standards; goods within the import tax-free luggage standards according to the provisions of law on export tax and import tax; imported goods for sale at duty-free shops according to the provisions of law;
+ Goods exported abroad for which special consumption tax has been paid are returned by the foreign side upon import;
- Airplanes, helicopters, gliders, yachts used for the purpose of transporting goods, passengers, tourists and airplanes, helicopters, gliders used for the purpose of security, national defense, ambulance, rescue, firefighting, pilot training, filming, photography, surveying, and agricultural production;
- Ambulances; prisoner transport vehicles; hearses; vehicles designed to have both seating and standing space to carry 24 or more people; passenger transport vehicles, four-wheeled passenger transport vehicles with engines that are not registered for circulation and only run within the scope of entertainment, recreation, sports areas, historical sites, hospitals, schools and other specialized vehicles as prescribed by the Government.
(2) In case it is necessary to amend or supplement non-taxable subjects to suit the socio-economic context in each period, the Government shall submit to the National Assembly Standing Committee for consideration, decision and report to the National Assembly at the nearest session.
Source: https://baonghean.vn/mien-thue-tieu-thu-dac-biet-theo-quy-dinh-moi-nhieu-hang-hoa-huong-loi-10302475.html
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