On July 27, 2026, the Ministry of Finance issued Official Letter No. 11086/BTC-CST guiding special consumption tax on goods subject to special consumption tax sold by trading enterprises.
Below are the details:
1. Termination of the “Special Consumption Tax Exemption” period for non-tariff zones from January 1, 2026
Before January 1, 2026, under the old Law (the 2008 Law on Special Consumption Tax), goods imported from abroad into non-tariff zones or traded between non-tariff zones (except for passenger cars with fewer than 24 seats) were not subject to special consumption tax.
2. Special consumption tax policy from January 1, 2026
From January 1, 2026, goods brought into non-tariff zones are no longer entitled to the “not subject to special consumption tax” regulation as before.
Determining the taxpayer:
Goods imported from abroad into non-tariff zones: The importing enterprise is the special consumption taxpayer.
Goods purchased domestically for non-tariff zones:
- If purchased directly from the manufacturer/processor: The manufacturer/processor must pay the tax.
- If purchased from a trading enterprise (buy-resell): The trading enterprise does not have to pay special consumption tax because this tax has already been declared and paid at the import stage or the previous production stage.
Accordingly, enterprises in non-tariff zones purchasing goods from domestic trading units will not have to declare and pay special consumption tax, as this tax has already been declared and paid at the import or production/sale stage in accordance with regulations.
(According to Official Letter No. 11086/BTC-CST dated July 27, 2026)
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