The Government has promulgated Decree No. 360/2025/NĐ-CP dated December 31, 2025, detailing the implementation of a number of provisions of the Law on Special Consumption Tax.
This Decree stipulates that subjects subject to Special Consumption Tax shall comply with the provisions of Article 2 of the Law on Special Consumption Tax. The cases specified at points d, e, h, and l, Clause 1; Clause 2; and Clause 3 of Article 2 of the Law on Special Consumption Tax are defined as follows:
1. Motor vehicles with fewer than 24 seats, including: passenger cars; four-wheeled motor vehicles for passenger transport; pick-up trucks for passenger transport; double-cabin pick-up trucks for cargo transport; VAN trucks with two or more rows of seats and a fixed partition between the passenger compartment and the cargo compartment, excluding the vehicles specified at point d, Clause 1, Article 3 of the Law on Special Consumption Tax and those specified in Clause 6, Article 4 of this Decree.
2. Aircraft, helicopters, gliders, and yachts, excluding those specified at point c, Clause 1, Article 3 of the Law on Special Consumption Tax and those specified in Clause 5, Article 4 of this Decree.
3. Air conditioners with a capacity of over 24,000 BTU up to 90,000 BTU (in which the capacity refers to the nominal cooling capacity as announced by the manufacturer), excluding those designed by the manufacturer solely for installation on means of transport, including automobiles, railway carriages, aircraft, helicopters, ships, and boats.
In cases where organizations or individuals manufacture and sell, or import, separate components such as the outdoor unit or indoor unit, the goods sold or imported (outdoor unit or indoor unit) shall still be subject to Special Consumption Tax in the same manner as a complete product (complete air-conditioning unit).
4. Beverages in accordance with National Standards (TCVN) with sugar content exceeding 5g/100ml, as stipulated at point l, Clause 1, Article 2 of the Law on Special Consumption Tax, including:
a) Beverages in accordance with Vietnam National Standard (TCVN 12828:2019) on beverages;
b) Sugar content calculated as the total sugar stated on the product label in accordance with the regulations of the Minister of Health on the content and method of declaring nutritional ingredients and nutritional values on food labels.
In cases where imported products have not yet been labeled in accordance with the regulations of the Minister of Health on the content and method of declaring nutritional ingredients and nutritional values on food labels, importing organizations or individuals shall be responsible for self-determining, declaring, calculating, and paying the tax in accordance with regulations.
The above provisions shall take effect from January 1, 2026.