Exemption from special consumption tax under new regulations, many goods benefit

According to Article 3 of the Law on Special Consumption Tax 2025 (effective from January 1, 2026), the following subjects are exempt from special consumption tax:

Many goods benefit from the new excise tax exemption regulations.

(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 outsourced by organizations or individuals for direct export abroad, or sold or consigned to other organizations or individuals for export abroad;

- Imported goods include:

+ Humanitarian aid and non-refundable aid include goods imported with non-refundable aid funds approved by competent authorities, humanitarian assistance 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-professional organizations, social organizations, social-professional organizations, people's armed forces units, and public service units within the limits exempt from import tax as prescribed by law on export and import taxes; gifts and presents to individuals in Vietnam within the limits exempt from import tax as prescribed by law on export and import taxes;

+ Goods in transit as regulated by the law on trade and foreign trade management; transshipped and transshipped goods; goods imported from abroad into bonded warehouses and then exported to other countries as regulated by the law on customs;

+ Goods temporarily imported and re-exported, and temporarily exported and re-imported, are exempt from import and export taxes within the time limits stipulated by the law on export and import taxes. However, if the goods are re-exported or re-imported beyond the time limit, or are sold or their intended use changed within the temporary import or export period, the business organization or individual must pay special consumption tax.

+ Goods belonging to foreign organizations and individuals according to diplomatic exemption standards; goods within the duty-free baggage allowance as prescribed by law on export and import taxes; imported goods for sale at duty-free shops as prescribed by law;

+ Goods exported abroad that have already paid excise tax are returned by the foreign party upon importation;

- Airplanes, helicopters, gliders, and yachts used for commercial purposes of transporting goods, passengers, and tourists; and airplanes, helicopters, and gliders used for security, defense, medical, rescue, firefighting, pilot training, filming, photography, surveying, and agricultural production;

- Ambulances; prisoner transport vehicles; funeral vehicles; vehicles designed with both seating and standing areas capable of carrying 24 or more people; passenger vehicles, four-wheeled motor vehicles for transporting people that are not registered for circulation and only operate within the premises of amusement parks, entertainment venues, sports facilities, historical sites, hospitals, schools, and other specialized vehicles as prescribed by the Government.

(2) In case it is necessary to amend or supplement the list of tax-exempt subjects to suit the socio-economic context in each period, the Government shall submit it to the Standing Committee of the National Assembly for consideration and 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