On December 18, 2025, Regional Customs Sub-Department XVIII issued Official Letter No. 2135/HQKV18-NV regarding the application of environmental protection tax rates on gasoline, oil, and grease pursuant to Resolution No. 109/2025/UBTVQH15 of the Standing Committee of the National Assembly.
The main contents are as follows:
1. Environmental Protection Tax Rates Applicable from January 1, 2026
The environmental protection tax rates for each commodity are specifically prescribed as follows:
| STT | Commodities | Unit | Tax rates
(VND/unit of goods) |
| 1 | Gasoline, except ethanol | Liters | 2.000 |
| 2 | Jet Fuel | Liters | 1.500 |
| 3 | Diesel | Liters | 1.000 |
| 4 | Kerosene | Liters | 600 |
| 5 | Mazut oil | Liters | 1.000 |
| 6 | Lubricants | Liters | 1.000 |
| 7 | Grease | Kg | 1.000 |
The above tax rates shall be uniformly applied to enterprises conducting customs procedures at Regional Customs Sub-Department XVIII.
Application Period: From January 1, 2026 to December 31, 2026.
2. Environmental protection tax rates applied from 2027
From January 1, 2027 onward, the environmental protection tax rates on gasoline, oil, and grease shall be implemented according to the Tax Schedule in Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly.
(According to Official Letter No. 2135/HQKV18-NV dated December 18, 2025)
Related Services: Customs Declaration Service
📞 Contact UNI Customs Consulting for free consultation:
📧 Email: uni@eximuni.com
📱 Hotline: (+84) 24-7308-7988 (Hanoi) | (+84) 28-7301-8910 (HCM)