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:
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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