On December 23, 2025, the Tax Department issued Official Dispatch No. 6217/CT-CS regarding guidelines on value added tax policy for the product “70% Sorbitol Solution”.
Below are the detailed contents:
- Actual product name: Preparation containing sorbitol (sorbitol content ~63% by dry weight) and organic Polyol compounds (dry matter content ~37%), in liquid form
- HS Code:3824.60.00
- Product sector code:2029093 (belonging to the group “Other chemical products not elsewhere classified”)
- Determination of items not eligible for value added tax reduction
In principle, value added tax reduction does not apply to groups of goods and services listed in the Catalogues in Appendices I, II, and III of Decree 180/2024/ND-CP.
Accordingly, chemical products with sector code 2029093 and HS code 38.24 are included in Appendix I of Decree 180/2024/ND-CP and therefore are not eligible for value added tax reduction. Consequently, the applicable value added tax rate is determined to be 10% .
UNI’s Note:
The content of the above article applies Decree 180/2024/ND-CP – effective until June 30, 2025.
From July 1, 2025 onwards, the value added tax reduction will apply Decree 174/2025/ND-CP.
(According to Official Letter No. 6217/CT-CS dated December 23, 2025)
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