On July 08, 2026, the Department of Tax, Fee and Charge Policy Management and Supervision issued Official Letter No. 1947/CST-GTGT guiding special consumption tax and value-added tax policies for aircraft imported for lease for commercial transportation business.
Details of the guidance are as follows:
- Regarding special consumption tax: Aircraft imported for lease and used for the purpose of commercial transportation of goods, passengers, tourists (or for specialized purposes such as security, national defense, medical evacuation, rescue, firefighting, etc.) are not subject to special consumption tax.
- Regarding value-added tax: Aircraft of a type not yet domestically manufactured, when imported to create fixed assets of an enterprise or leased from abroad to serve production, business, or leasing purposes, are not subject to value-added tax.
(According to Official Letter No. 1947/CST-GTGT dated July 08, 2026)
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