Vietnam: Special consumption tax on imports | KPMG | GLOBAL

Vietnam: Special consumption tax on imports

Vietnam: Special consumption tax on imports

New guidance—Decree 108/2015/ND-CP (28 October 2015)—provides rules with respect to the “special consumption tax” imposed on goods imported into Vietnam. The new guidance is effective 1 January 2016.


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Goods imported from abroad and sales in the domestic market generally will be subject to the special consumption tax. The basis for the tax generally will be the import value plus the amount of import (customs) duty. For some goods, the decree sets forth rules as to how the value of automobiles or other vehicles is to be determined.

The decree also establishes which items are not subject to the special consumption tax, for example:

  • Goods imported from abroad into non-tariff zones
  • Domestic goods sold into non-tariff zones for sole use in the non-tariff zones
  • Certain goods traded between non-tariff zones 


Read a November 2015 report [PDF 148 KB] prepared by the KPMG member firm in Vietnam: Decree 108 providing guidance on special consumption tax

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