Decree No. 360/2025/NĐ-CP detailing the implementation of certain provisions of the Special Consumption Tax Law

 DECREE

Detailed Implementation of Certain Provisions of the Special Consumption Tax Law

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Special Consumption Tax Law No. 66/2025/QH15;

At the proposal of the Minister of Finance;

The Government promulgates this Decree detailing the implementation of certain provisions of the Special Consumption Tax Law.

Article 1. Scope of Regulation

This Decree details the implementation regarding taxable objects under Article 2, non-taxable objects under Article 3, tax base under Article 6, determination of objects subject to the provisions set out in Item 4d of the Special Consumption Tax Schedule and conversion of absolute tax rates applicable to cigarette packs and cigars under Article 8, and refund of tax and tax deduction under Article 9 of the Special Consumption Tax Law.

Article 2. Applicability

The subjects to which this Decree applies include:

1. Taxpayers as stipulated in Article 4 of the Special Consumption Tax Law.

2. Tax administration agencies as prescribed by laws on tax administration.

3. Other organizations and individuals related thereto.

Article 3. Taxable Objects

Special consumption tax taxable objects shall be implemented according to the provisions of Article 2 of the Special Consumption Tax Law. The cases provided for in points d, e, h, l of Clause 1, Clause 2, and Clause 3 of Article 2 of the Special Consumption Tax Law are specified as follows:

1. Motor vehicles with engines seating less than 24 passengers, including: passenger cars; four-wheeled motor vehicles; pickup trucks for passengers; double-cab pickup trucks for cargo; vans with at least two rows of seats, designed with a fixed partition between the passenger compartment and the cargo compartment, excluding those types of vehicles specified in point d of Clause 1 of Article 3 of the Special Consumption Tax Law and as provided for in Clause 6 of Article 4 of this Decree.

2. Aircraft, helicopters, gliders, and yachts, excluding those types specified in point c of Clause 1 of Article 3 of the Special Consumption Tax Law and as provided for in Clause 5 of Article 4 of this Decree.

3. Air conditioners with power from 24,000 BTU to 90,000 BTU (wherein power is the rated cooling capacity published by the manufacturer), except for those designed by the manufacturer solely for installation on transport means including automobiles, railway carriages, aircraft, helicopters, ships, and boats. In cases where organizations or individuals produce and sell, or import separately the indoor unit or outdoor unit, the goods sold or imported (indoor unit, outdoor unit) still fall within the scope of special consumption tax as with complete products (complete air conditioners).

4. Beverages according to National Technical Regulation (TCVN) with sugar content over 5g/100ml as provided for in point l of Clause 1 of Article 2 of the Special Consumption Tax Law are:

a) Beverages according to Vietnam's National Technical Regulation (TCVN 12828:2019) on beverages;

b) Sugar content is calculated as the total sugar indicated on the product label according to the Minister of Health's regulations on the content and method of labeling nutritional information on food labels. In cases where imported products have not yet been labeled according to the Minister of Health's regulations on the content and method of labeling nutritional information on food labels, the importing organization or individual shall be responsible for self-determining, declaring, and paying taxes according to the regulations.

5. Operating nightclubs, operating karaoke as provided for in Decree No. 54/2019/NĐ-CP dated June 19, 2019 of the Government on operating karaoke services and dance clubs amended and supplemented by Decree No. 148/2024/NĐ-CP dated November 12, 2024.

6. Operating massage services as defined by specialized laws under conditional business operations.

7. Operating casinos as provided for in Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on operating casinos amended and supplemented by Decree No. 145/2024/NĐ-CP dated November 4, 2024; electronic games with prizes including jackpot machines, slot machines, and similar machines as provided for in Decree No. 121/2021/NĐ-CP dated December 27, 2021 of the Government on operating electronic games with prizes for foreigners.

8. Operating betting including sports betting, entertainment betting, and other forms of betting as provided for in Decree No. 06/2017/NĐ-CP dated January 24, 2017 of the Government on operating horse racing, dog racing, and international football betting amended and supplemented by Article 9 of Decree No. 151/2018/NĐ-CP dated November 7, 2018 of the Government amending and supplementing several Decrees on conditions for investment and business under the management of the Ministry of Finance.

9. Operating golf as provided for in Decree No. 52/2020/NĐ-CP dated April 27, 2020 of the Government on investment in building and operating golf courses amended and supplemented by Article 107 of Decree No. 31/2021/NĐ-CP dated March 26, 2021 of the Government detailing and guiding the implementation of certain provisions of the Investment Law, including operating golf practice ranges, selling membership cards, and golf playing tickets.

10. Operating lotteries as provided for in Decree No. 30/2007/NĐ-CP dated March 1, 2007 of the Government on operating lotteries amended and supplemented by Decree No. 78/2012/NĐ-CP dated October 5, 2012 of the Government and Article 4 of Decree No. 151/2018/NĐ-CP dated November 7, 2018.

11. In cases where it is necessary to amend and supplement taxable objects to be appropriate with economic and social circumstances in each period, the Ministry of Finance shall take the lead and coordinate with relevant ministries and agencies to report to the Government for submission to the Standing Committee of the National Assembly for consideration and decision, and to report to the National Assembly at the nearest session.

Article 4. Tax-exempt objects

The tax-exempt objects for special consumption tax are goods and services not specified in Article 2 of the Special Consumption Tax Law and are specified in Article 3 of the Special Consumption Tax Law. Some cases are defined as follows:

1. Goods produced, processed, or subcontracted for direct export to foreign countries or sold, entrusted to other business organizations for export to foreign countries. Goods exported abroad under this clause do not include: goods sold from domestic areas into duty-free zones; goods produced, processed, subcontracted, bought and sold between duty-free zones.

2. Temporarily imported goods for re-export and temporarily exported goods for re-import that do not have to pay import tax or export tax within the time limit prescribed by laws on export tax and import tax. In case the temporary re-export or re-import period expires, or the goods are sold or their purpose is changed during the temporary import or export period, business organizations must pay the special consumption tax.

a) Temporarily imported goods for re-export, if actually re-exported within the time limit without having to pay import tax according to the laws on export tax and import tax, do not have to pay the corresponding special consumption tax for the quantity actually re-exported.

b) Temporarily exported goods for re-import, if actually re-imported within the time limit without having to pay export tax according to the laws on export tax and import tax, do not have to pay the corresponding special consumption tax for the quantity actually re-imported.

3. Personal items of foreign organizations and individuals according to diplomatic exemption standards as stipulated in Appendices I, II, and III of Decree No. 134/2016/ND-CP dated September 1, 2016, of the Government detailing some provisions and implementation measures of the Export Tax and Import Tax Law, amended and supplemented by Decree No. 18/2021/ND-CP dated March 11, 2021; goods within the free import allowance standard for luggage as stipulated in Article 6 of Decree No. 134/2016/ND-CP dated September 1, 2016, of the Government detailing some provisions and implementation measures of the Export Tax and Import Tax Law; goods imported for sale at duty-free shops as stipulated in Decree No. 68/2016/ND-CP dated July 1, 2016, of the Government on conditions for operating duty-free goods, warehouses, customs procedures locations, assembly points, customs inspection and supervision, amended and supplemented by Decree No. 67/2020/ND-CP dated June 15, 2020, and Decree No. 100/2020/ND-CP dated August 28, 2020, of the Government on operating duty-free goods.

4. Goods exported abroad which have been paid special consumption tax by the manufacturer or importer and are returned by the foreign side when importing are goods not subject to the provisions of Clause 1 of this Article and provide documentation proving the return of goods and proof of payment of special consumption tax as required.

Goods specified in this clause must meet the condition of being unused, unprocessed, or unmanufactured.

5. Aircraft, helicopters, gliders, yachts used for commercial transportation of goods, passengers, tourists, and aircraft, helicopters, gliders used for security, defense, emergency medical services, rescue, firefighting, pilot training, film production, photography, surveying, agricultural production.

Aircraft, helicopters, gliders, yachts included in the tax-exempt objects specified in this clause include cases where organizations or individuals import or produce them for leasing purposes in accordance with non-taxable purposes, and in cases where the usage purpose changes from the originally determined non-taxable purpose, they become taxable objects for special consumption tax. Specifically:

a) Business organizations with aircraft, helicopters, gliders, yachts imported and changing usage purposes must declare and pay the special consumption tax to the customs authority according to the guidelines of the Ministry of Finance on customs procedures; customs inspection and supervision; export tax and import tax and tax management for export and import goods.

b) Business organizations with aircraft, helicopters, gliders, yachts produced domestically and changing usage purposes must fulfill the obligation to pay the special consumption tax instead of the producing organization or individual and declare and pay the special consumption tax based on the remaining value after deducting depreciation according to regulations to the directly managing tax authority.

6. For automobiles and four-wheeled passenger vehicles with engines specified in point d, Clause 1, Article 3 of the Special Consumption Tax Law, these are types of vehicles designed by manufacturers for use as ambulances, prisoner transport vehicles, funeral cars; vehicles designed to accommodate both seating and standing passengers up to 24 people; passenger vehicles and four-wheeled passenger vehicles with engines that are not registered for circulation and only run within amusement parks, entertainment venues, sports facilities, historical sites, hospitals, schools; specialized vehicles serving security and defense purposes identified by the Ministry of Public Security or the Ministry of Defense. The Ministry of Construction shall take the lead in coordinating with relevant agencies to determine and guide specific specialized vehicles belonging to the tax-exempt objects in cases of emergence.

For passenger vehicles and four-wheeled passenger vehicles with engines that are not registered for circulation and only run within amusement parks, entertainment venues, sports facilities, historical sites, hospitals, schools as specified in this clause, they must have documentation proving that they only run within such areas. Unregistered vehicles are those not registered to participate in road traffic according to the laws on road traffic safety.

In case passenger vehicles and four-wheeled passenger vehicles with engines mentioned in this clause change their usage purpose from the originally determined non-taxable purpose, they become taxable objects for special consumption tax. Specifically:

a) Organizations and individuals engaged in business with passenger cars or four-wheeled vehicles with engines imported for changing the purpose of use must declare and pay special consumption tax to customs authorities according to the guidelines of the Ministry of Finance on customs procedures; customs supervision; export duties, import duties, and tax management for exported and imported goods.

b) Organizations and individuals engaged in business with passenger cars or four-wheeled vehicles with engines produced domestically for changing the purpose of use shall fulfill the obligation to pay special consumption tax instead of organizations and individuals producing such vehicles, and declare and pay special consumption tax based on the residual value after deducting depreciation value as prescribed to the directly managing tax authority.

7. In cases where it is necessary to amend and supplement the objects not subject to taxation to be consistent with the economic and social context during each period, the Ministry of Finance shall take the lead and coordinate with relevant ministries and agencies to report to the Government for submission to the Standing Committee of the National Assembly for consideration and decision, and report to the National Assembly at the nearest session.

8. The Ministry of Finance shall provide guidance on the documents for determining the objects not subject to special consumption tax as stipulated in Clause 1, Clause 2, and Clause 6 of this Article.

Article 5. Tax Base Price

The tax base price shall be implemented in accordance with Article 6 of the Special Consumption Tax Law. The cases specified in points a, c, d, e, g, h of Clause 1 and Clause 3 of Article 6 of the Special Consumption Tax Law are defined as follows:

1. For domestically produced goods and imported goods, the tax base price is the selling price of the organization or individual producing or importing the goods.

a) The tax base price for special consumption tax on goods sold (excluding tobacco products) is determined as follows:

Among which, the selling price excluding value-added tax is determined in accordance with the laws on value-added tax, and the environmental protection tax is determined in accordance with the laws on environmental protection tax.

b) For tobacco products sold, the tax base price for special consumption tax is determined as follows:

Among which, the selling price excluding value-added tax is determined in accordance with the laws on value-added tax. When determining the tax base price for special consumption tax on tobacco, deductions for mandatory contributions and support funds as prescribed are not allowed.

c) In cases where organizations and individuals producing or importing goods subject to special consumption tax sell through affiliated enterprises under dependent accounting, the tax base price for special consumption tax is the selling price of the dependent enterprise.

d) Organizations and individuals producing or importing goods sell through agents at the prices prescribed by the producing or importing organizations and individuals and only receive commissions; the selling price serving as the basis for determining the tax base price for special consumption tax is the price prescribed by the producing or importing organizations and individuals before deducting commissions.

đ) In cases where goods subject to special consumption tax are sold to trading enterprises that are parent companies, subsidiaries, or subsidiaries within the same parent company of the producing or importing enterprises, or trading enterprises with associated relationships, the selling price serving as the basis for determining the tax base price for special consumption tax shall not be lower than 7% of the average price of trading enterprises purchasing directly from the producing or importing enterprises.

In cases where organizations and individuals producing or importing establish multiple intermediary trading enterprises that are parent companies, subsidiaries, or subsidiaries within the same parent company, or have associated relationships, the selling price serving as the basis for determining the tax base price for special consumption tax shall not be lower than 7% of the average price of these trading enterprises selling to trading enterprises without parent-subsidiary relationships, or subsidiaries within the same parent company, or with associated relationships with the producing or importing organizations and individuals. Specifically, for motor vehicles, the average selling price of trading enterprises for comparison purposes is the selling price of motor vehicles excluding additional equipment and parts installed by the trading enterprises according to customer requirements.

The determination of producing enterprises, importing enterprises, and trading enterprises with associated relationships shall be carried out in accordance with the laws on tax administration.

2. For processed goods subject to special consumption tax, the tax base price is the selling price of the goods sold by the organization or individual entrusting processing, or the selling price of similar or equivalent products at the same time of sale.

In cases where organizations or individuals entrusting processing sell goods to trading enterprises that are parent companies, subsidiaries, or subsidiaries within the same parent company of the producing or importing enterprises, or trading enterprises with associated relationships, the tax base price shall be determined in accordance with point đ of Clause 1 of this Article.

3. For goods produced under joint business operations between producing organizations or individuals and organizations or individuals using or owning trademarks (brands) or production technology, the tax base price for special consumption tax is the selling price of the organization or individual using or owning the trademark or production technology. In cases where producing organizations or individuals produce goods under license and transfer them to branches or representatives of foreign companies in Vietnam for product sales, the tax base price for special consumption tax is the selling price of the branch or representative of the foreign company in Vietnam.

In the case where these enterprises sell goods to trading enterprises that have a parent-subsidiary relationship or associated enterprises with production enterprises, import enterprises, or trading enterprises that have an affiliated relationship, the taxable price shall be determined according to the provisions set out in Point d Clause 1 of this Article.

4. For goods subject to special consumption tax, the taxable price does not exclude the value of packaging materials or bottles.

For bottled beer, if there is a deposit on the bottle, every quarter, organizations and individuals producing and customers settle the amount of the deposit on the bottle. The amount of the deposit corresponding to the value of unrecovered bottles must be included in the revenue for calculating the special consumption tax.

5. For services, the taxable price for special consumption tax is the service supply price of organizations and individuals engaged in business without value-added tax and without special consumption tax, determined as follows:

The service price without value-added tax serves as the basis for determining the taxable price for special consumption tax for certain services as follows:

a) For golf business operations, it is the membership card sale price, the green fee including golf playing fees, golf lesson ticket sales, greens maintenance fees, rental car (buggy) fees, caddy fees during play (if applicable), deposit fees (if applicable), and other charges related to golf paid by players or members to the golf business organization or individual. If the deposit is refunded to the depositor, the excess special consumption tax paid on the refundable deposit will be treated as overpaid tax and handled according to the tax management laws. If the golf business organization or individual also engages in other goods or services not subject to special consumption tax such as hotels, catering, merchandise sales, or other games, the taxable price for golf business does not include the prices of those goods or services.

b) For casino and electronic game services with rewards, it is the total income from these activities minus the amount refunded to customers who did not use up their funds and the reward payments made to customers (if any). The income includes the proceeds from exchanging tokens at counters and tables and the income from electronic gaming machines.

c) For betting operations, the basis for determining the taxable price for special consumption tax is the revenue from selling betting tickets minus the prize payouts to customers, excluding the revenue from selling entrance tickets to entertainment events linked to betting activities.

d) For nightclub, massage, and karaoke business operations, the basis for determining the taxable price for special consumption tax is the revenue from activities within nightclubs, massage establishments, and karaoke venues, including revenue from food and beverage services and other accompanying services.

6. The taxable price for special consumption tax for goods and services specified in this Article includes additional charges collected (if any) that the business organizations and individuals benefit from.

In cases where organizations and individuals import, produce multiple types of goods and engage in various services subject to different rates of special consumption tax, they must determine the taxable price for special consumption tax separately for each type of goods and service. If separate determination is not possible, the importing and producing organizations and individuals must calculate and pay the special consumption tax based on the highest rate of special consumption tax applicable to the goods and services they produce and operate. The taxable price for special consumption tax is the entire selling price of the goods and service supply of the importing and producing organizations and individuals without value-added tax and without special consumption tax (determined according to the highest rate of special consumption tax applicable to the goods and services they produce and operate).

Article 6. The method for determining the objects to which the provisions at Point 4đ of the Special Consumption Tax Tariff under Article 8 of the Special Consumption Tax Law apply. Article 8.

1. Vehicles specified in Point 4đ of the Special Consumption Tax Tariff that run on gasoline combined with electric energy are defined as electric hybrid vehicles according to the regulations of the Ministry of Construction.

2. For electric hybrid vehicles in the same category as those specified in Point 4a of the Special Consumption Tax Tariff, the determination of the proportion of gasoline usage not exceeding 70% of total energy consumption shall be made using one of the following two methods:

a) Method 1: Comparing the fuel consumption (gasoline) of the electric hybrid vehicle according to the combined driving cycle with the average fuel consumption (gasoline) of internal combustion engine vehicles running solely on gasoline, of the same engine displacement as specified in Point 4a of the Special Consumption Tax Tariff. The ratio of gasoline consumption of the electric hybrid vehicle compared to the average gasoline consumption of internal combustion engine vehicles running solely on gasoline, of the same engine displacement, is determined by the following formula:

Where:

R: The ratio of gasoline consumption of the electric hybrid vehicle to the average gasoline consumption of internal combustion engine vehicles running solely on gasoline, of the same engine displacement (%);

FC_eq: The value of gasoline consumption of the electric hybrid vehicle according to the combined driving cycle, certified by the competent authority (L/100 km);

FC_conv: The average value of gasoline consumption of internal combustion engine vehicles running solely on gasoline, of the same engine displacement, according to the combined driving cycle, certified by the competent authority (L/100 km), calculated by the following formula:

Where:

i: the serial number of the internal combustion engine vehicle running solely on gasoline, of the same engine displacement as specified in Point 4a of the Special Consumption Tax Tariff;

FC_i: the fuel consumption of the i-th model of internal combustion engine vehicle;

V_i: the number of units of the i-th model of internal combustion engine vehicle produced and assembled, imported in the last three years.

The Ministry of Construction publicly announces the value of FC_conv on its official website before March 31 each year to serve as a basis for comparison and determination of vehicles meeting the requirement of gasoline usage not exceeding 70% of total energy consumption. The value of FC_conv will be announced for the first time before January 31, 2026.

b) Method 2: Comparing the fuel consumption (gasoline) of the electric hybrid vehicle according to the combined driving cycle with internal combustion engine vehicles running solely on gasoline, of the same brand, type, and body style as specified in Vietnam Technical Standard TCVN 6211, with the same number of passengers excluding the driver, and having a working capacity (engine displacement) not less than that of the internal combustion engine vehicle running solely on gasoline. The information for comparison is reflected in the Certificate of Technical Quality and Environmental Protection for domestically produced or assembled vehicles or imported vehicles, trailers, and semi-trailers issued by the competent authority most recently prior to the determination date.

3. For electric hybrid vehicles in the same category as those specified in Points 4b, 4c, and 4d of the Special Consumption Tax Tariff, their fuel consumption (measured in liters of gasoline/100 km) does not exceed 70% of the fuel consumption of internal combustion engine vehicles running solely on gasoline, of the same engine displacement as specified in Points 4b, 4c, and 4d of the Special Consumption Tax Tariff. The ratio of gasoline consumption of the gasoline-electric hybrid vehicle compared to internal combustion engine vehicles running solely on gasoline of the same type of vehicle is determined based on technical documentation published by the manufacturer. Import enterprises, domestic production and assembly enterprises have the responsibility to publicly announce this technical documentation on their corporate websites (if available) or other appropriate forms.

4. Vehicles specified in Point 4đ of the Special Consumption Tax Tariff that run on gasoline combined with bioenergy are types designed according to the manufacturer's standards, capable of operating with biofuel where the proportion of mineral gasoline used does not exceed 70% of total energy consumption.

Article 7. Conversion of Absolute Tax Rates Applied to Cigarette Packs and Cigars

1. In cases where a cigarette pack contains a number of cigarettes other than 20, the conversion of the absolute tax rate applied to such cigarette packs shall be determined as follows:

2. In cases where a cigar has a weight other than 20 grams per piece, the conversion of the absolute tax rate applied to such cigars shall be determined as follows:

Article 8. Refund and Deduction of Special Consumption Tax

The refund and deduction of special consumption tax shall be carried out in accordance with Article 9 of the Special Consumption Tax Law. Some specific cases are provided as follows:

1. For goods that are imported raw materials for producing and processing export goods under point a, Clause 1, Article 9 of the Special Consumption Tax Law, the amount of special consumption tax paid corresponding to the actual exported goods shall be refunded.

The procedures, jurisdiction for handling the refund of special consumption tax for imported raw materials for producing and processing export goods shall be implemented in accordance with the regulations on import tax refund under the laws on export tax, import tax, and related laws.

2. Taxpayers who produce goods subject to special consumption tax using raw materials also subject to special consumption tax may deduct the special consumption tax already paid on imported raw materials (including special consumption tax paid according to the Decision on tax assessment by customs authorities, except in cases where the customs authority penalizes fraud or tax evasion) or paid directly to domestic organizations or individuals producing such raw materials when determining the special consumption tax payable. The deductible special consumption tax corresponds to the special consumption tax of the raw materials used to produce taxable goods sold. For the un-deducted or undeducted special consumption tax due to non-generation of sales (including cases of dissolution or bankruptcy), taxpayers may include it in their business expenses for calculating corporate income tax.

3. For biofuel gasoline products:

a) The deductible special consumption tax for the tax declaration period is based on the special consumption tax paid or paid back corresponding to the quantity of raw material purchased in the preceding tax declaration period for the production of biofuel gasoline from mineral gasoline.

b) For enterprises permitted to produce and blend biofuel gasoline, the declaration and payment of special consumption tax, and the deduction thereof shall be conducted at the direct tax management agency. Any un-deducted special consumption tax of mineral gasoline raw materials used for the production and blending of biofuel gasoline can be offset against the special consumption tax payable for other goods and services generated in the same period. If there remains un-deducted special consumption tax of mineral gasoline raw materials after offsetting, it can be deducted in the following period or refunded according to the regulations of the Ministry of Finance.

4. Taxpayers who pay special consumption tax on imported goods subject to special consumption tax may deduct the special consumption tax paid at the import stage (including special consumption tax paid according to the Decision on tax assessment by customs authorities, except in cases where the customs authority penalizes fraud or tax evasion) when determining the special consumption tax payable for domestic sales. The deductible special consumption tax corresponds to the special consumption tax of imported goods subject to special consumption tax sold domestically and is limited to the amount calculated at the domestic sales stage. Un-deducted or undeducted special consumption tax due to non-generation of sales (including cases of dissolution or bankruptcy) may be included in business expenses for calculating corporate income tax.

5. Documentation for deducting special consumption tax for importing raw materials subject to special consumption tax for producing and processing goods subject to special consumption tax and for importing goods subject to special consumption tax is the documentation of special consumption tax paid at the import stage.

6. Documentation for deducting special consumption tax for purchasing raw materials directly from domestic producers:

a) Sales contract, which must contain information showing that the goods are produced directly by the organization or individual selling them; copies of Business Registration Certificate, Business Operation Registration Certificate.

b) Non-cash payment documentation in accordance with Decree No. 181/2025/NĐ-CP dated July 1, 2025, of the Government detailing the implementation of certain provisions of the Value Added Tax Law.

c) Documentation for deducting special consumption tax is the value-added tax invoice when purchasing goods. The special consumption tax paid by the organization or individual purchasing the raw materials is equal to the value of the goods before value-added tax multiplied by the special consumption tax rate; wherein:

7. The deduction of special consumption tax is carried out during the declaration of special consumption tax, and the special consumption tax payable is determined according to the following formula:

In cases where the exact amount of special consumption tax paid (or refunded) for the corresponding goods related to the consumed products during the period cannot be accurately determined, it may be based on the data from the previous period to calculate the deductible special consumption tax, which will then be adjusted according to the actual amount at the end of the quarter or year. The maximum deductible special consumption tax shall not exceed the amount of special consumption tax calculated for the portion of goods based on the economic and technical standards of the product.

Article 9. Effective Date

1. This Decree takes effect from January 1, 2026.

2. This Decree replaces:

a) Decree No. 108/2015/NĐ-CP dated October 28, 2015 of the Government detailing and guiding the implementation of certain provisions of the Special Consumption Tax Law and the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law;

b) Decree No. 14/2019/NĐ-CP dated February 1, 2019 of the Government amending and supplementing certain provisions of Decree No. 108/2015/NĐ-CP dated October 28, 2015 of the Government detailing and guiding the implementation of certain provisions of the Special Consumption Tax Law and the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law;

3. The provision at Article 2 of Decree No. 100/2016/NĐ-CP dated July 1, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law, the Special Consumption Tax Law, and the Tax Administration Law is hereby abolished.

4. Where legal regulatory documents or national standards cited in this Decree are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced legal regulatory documents or national standards.

Article 10. Transitional Provisions

For organizations and individuals importing air conditioning units with a capacity of up to 24,000 BTU before January 1, 2026, the special consumption tax already paid at the import stage shall not be adjusted.

Article 11. Responsibility for Implementation

1. The Ministry of Finance and relevant sectoral management ministries shall detail the articles and clauses assigned in this Decree and guide its implementation according to their functions and tasks to ensure management requirements.

2. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial People's Councils, centrally-run city People's Councils, and related agencies, organizations, and individuals are responsible for implementing this Decree.