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 are manufactured, processed, hired by organizations and individuals for direct export to foreign countries or sold or entrusted to other business organizations and individuals for export to foreign countries;
- Imported goods include:
+ Non-refundable aid and aid goods include imported goods with aid capital not yet refunded by competent authorities, humanitarian aid goods, emergency relief goods to overcome the consequences of war, natural disasters, epidemics; gifts from organizations and individuals abroad to state agencies, political organizations, socio-political organizations - occupations, socio-political organizations - occupations, social - occupational organizations, people's armed forces units, public service units within the quota exempted from import tax according to the provisions of the law on export tax, import tax; gifts and gifts for individuals in Vietnam within the quota exempted from import tax according to the provisions of the law on export tax, import tax;
+ Transitional goods according to the provisions of the law on trade, foreign trade management; imported and transit goods; goods from abroad imported to foreign warehouses and then exported to other countries according to the provisions of the law on customs;
+ Temporary imported, re-exported and temporarily exported, re- Imported goods are not required to pay import tax, export tax within the prescribed time limit of the law on export tax, import tax. In case the re-export, re- import or sale period expires or the purpose of use changes during the temporary import or temporary export period, business organizations and individuals must pay special consumption tax;
+ Uses of foreign organizations and individuals according to diplomatic exemption standards; goods in import-export tax-free luggage standards according to the provisions of the law on export tax, import-export tax; imported goods for sale at tax-free stores according to the provisions of law;
+ Goods exported abroad that have paid special consumption tax will be returned by foreigners upon import;
- Aircraft, helicopters, hanging ships, yachts used for business purposes of transporting goods, passengers, tourists and airplanes, helicopters, hanging ships used for security, national defense, rescue, fire fighting, pilots training, filming, photography, map measurement, agricultural production;
- Ambulances; cars carrying prisoners; funeral cars; cars designed to be seated and have a standing space to carry 24 or more people; passenger cars, four-wheeled passenger cars with engines that are not registered for circulation and only run within the area of entertainment, entertainment, sports, historical sites, hospitals, schools and other specialized cars as prescribed by the Government.
(2) In case it is necessary to amend and supplement the 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.
