Decree 360/2025/ND-CP detailing implementation of articles of the Law on Excise Tax

DECREE

Detailing the implementation of a number of articles of the Law on Excise Tax

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Excise Tax No. 66/2025/QH15;

At the proposal of the Minister of Finance;

The Government promulgates the Decree detailing the implementation of a number of articles of the Law on Excise Tax.

Article 1. Scope of regulation

This Decree details the implementation regarding taxable objects at Article 2, non-taxable objects at Article 3, excise tax calculation prices at Article 6, the method for determining objects eligible for regulations in Item 4dd of the Excise Tariff and conversion of specific tax amount applicable to cigarette packs and cigars at Article 8, and tax refund and tax deduction at Article 9 of the Law on Excise Tax.

Article 2. Subjects of application

The subjects of application of this Decree include:

1. Taxpayers prescribed in Article 4 of the Law on Excise Tax.

2. Tax administration agencies in accordance with the law on tax administration.

3. Other relevant organizations and individuals.

Article 3. Taxable objects

Excise tax-liable objects shall comply with the regulations in Article 2 of the Law on Excise Tax. The cases prescribed at Points d, e, h, l Clause 1 Clause 2, and Clause 3 Article 2 of the Law on Excise Tax are prescribed as follows:

1. Motor vehicles with under 24 seats, including: passenger cars; four-wheeled motorized passenger vehicles; pick-up cars for passenger transport; pick-up cars for cargo transport with double cabins; VAN trucks with two or more rows of seats, designed with fixed partitions between passenger compartments and cargo holds, excluding the types of vehicles prescribed at Point d, Clause 1, Article 3 of the Law on Excise Tax and prescribed in Clause 6, Article 4 of this Decree.

2. Aircraft, helicopters, gliders, and yachts, excluding the types prescribed at Point c, Clause 1, Article 3 of the Law on Excise Tax and prescribed in Clause 5, Article 4 of this Decree.

3. Air-conditioners with a capacity from over 24,000 BTU to 90,000 BTU (wherein the capacity is the rated cooling capacity announced by the manufacturer), excluding types designed by the manufacturer solely for installation on means of transport, including cars, railway carriages, aircraft, helicopters, ships, and boats. In cases where producing organizations or individuals sell, or importing organizations or individuals import, outdoor units or indoor units separately, the goods sold or imported (outdoor units, indoor units) remain subject to excise tax as applied to complete products (complete air-conditioners).

4. Beverages according to National Standards (TCVN) with a sugar content exceeding 5g/100ml as prescribed at Point l, Clause 1, Article 2 of the Law on Excise Tax are:

a) Beverages according to the National Standard of Vietnam (TCVN 12828:2019) on beverages;

b) The sugar content is calculated as total sugar recorded on the product label in accordance with the regulations of the Minister of Health regarding the content and method of recording nutritional ingredients and nutritional values on food labels. In cases where imported products have not been labeled in accordance with the regulations of the Minister of Health regarding the content and method of recording nutritional ingredients and nutritional values on food labels, the importing organization or individual shall be responsible for self-determining, declaring, and calculating tax payments in accordance with regulations.

5. Dance hall business and karaoke business as prescribed in the Government’s Decree No. 54/2019/ND-CP dated June 19, 2019 on provision of karaoke and discotheque services, as amended and supplemented by Decree No. 148/2024/ND-CP dated November 12, 2024.

6. Massage business determined in accordance with specialized laws as a conditional business line.

7. Casino business as prescribed in the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017, on casino business, as amended and supplemented by Decree No. 145/2024/ND-CP dated November 4, 2024; prize-winning video games including games using jackpot machines, slot machines, and similar types of machines as prescribed in the Government’s Decree No.121/2021/ND-CP dated December 27, 2021, providing the business of prize-winning video games for foreigners.

8. Betting business, including sports betting, entertainment betting, and other forms of betting as prescribed in the Government’s Decree No. 06/2017/ND-CP dated January 24, 2017, on horse racing, greyhound racing and international football betting business, as amended and supplemented by Article 9 of the Government's Decree No. 151/2018/ND-CP dated November 7, 2018,on amendments to some Decrees on business conditions under the management of the Ministry of Finance.

9. Golf business as prescribed in the Government’s Decree No. 52/2020/ND-CP dated April 27, 2020, on investment in building and commercial operation of golf courses, as amended and supplemented by Article 107 of the Government’s Decree No. 31/2021/ND-CP dated March 26, 2021, detailing and guiding the implementation of a number of articles of the Law on Investment, including the business of golf practice ranges, sales of membership cards, and golf playing tickets.

10. Lottery business as prescribed in the Government’s Decree No. 30/2007/ND-CP dated March 1, 2007, lottery business, as amended and supplemented by the Government’s Decree No. 78/2012/ND-CP dated October 5, 2012, and Article 4 of Decree No.151/2018/ND-CP dated November 7, 2018.

11. In cases where it is necessary to amend or supplement taxable objects to suit the socio-economic context in each period, the Ministry of Finance shall preside over and coordinate with relevant ministries and agencies to report to the Government for submission to the Standing Committee of the National Assembly for consideration and decision, and report to the National Assembly at the nearest session.

Article 4. Non-taxable objects

Non-taxable objects of excise tax are goods and services not prescribed in Article 2 of the Law on Excise Tax and prescribed in Article 3 of the Law on Excise Tax. A number of cases are prescribed as follows:

1. Goods which are directly exported by organizations or individuals that produce, process, or have goods processed; or which are sold or entrusted to other business entities for export abroad. The goods exported abroad prescribed in this Clause do not include: goods sold from the inland into non-tariff areas; goods produced, processed, having been processed, or traded between non-tariff areas.

2. Goods temporarily imported for re-export and goods temporarily exported for re-import that are not subject to import duty or export duty within the time limit as prescribed by the law on export duty and import duty. In cases where the time limit for re-export or re-import is exceeded, or goods are sold or the purpose of use is changed within the time limit for temporary import or temporary export, the business organization or individual must pay excise tax.

a) For goods temporarily imported for re-export, if actually re-exported within the time limit not subject to import duty as prescribed by the law on export duty and import duty, excise tax shall not be payable corresponding to the quantity of goods actually re-exported.

b) For goods temporarily exported for re-import, if actually re-imported within the time limit not subject to export duty as prescribed by the law on export duty and import duty, excise tax shall not be payable corresponding to the quantity of goods actually re-imported.

3. Belongings of foreign organizations and individuals under diplomatic immunity quotas as prescribed in Appendices I, II, and III of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016, of detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty, as amended and supplemented by the Government's Decree No. 18/2021/ND-CP dated March 11, 2021; goods within the import duty-free luggage quotas as prescribed in Article 6 of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty; goods imported for sale at duty-free shops as prescribed in the Government’s Decree No. 68/2016/ND-CP dated July 1, 2016, prescribing conditions on trading of duty-free goods, operation of warehouses, storing yards, and places for customs clearance, goods gathering and customs inspection and supervision, as amended and supplemented by the Government’s Decree No. 67/2020/ND-CP dated June 15, 2020, and Decree No. 100/2020/ND-CP dated August 28, 2020, regarding duty-free goods business.

4. Goods exported abroad for which the producer or importer has paid excise tax, and which are returned by the foreign party upon import, are goods not subject to the regulations in Clause 1 of this Article, provided that dossiers proving the returned goods and documents of paid excise tax are supplied in accordance with regulations.

Goods prescribed in this Clause must satisfy the condition of being unused, unprocessed, or refined.

5. Aircraft, helicopters, gliders, and yachts used for the business purpose of transporting goods, passengers, or tourists; and aircraft, helicopters, and gliders used for security, national defense, emergency medical services, rescue, salvage, firefighting, pilot training, filming, photography, mapping, or agricultural production.

Aircraft, helicopters, gliders, and yachts belonging to non-taxable objects prescribed in this Clause include cases where organizations or individuals import or produce them for lease for the correct purposes belonging to non-taxable objects. In cases where the purpose of use is changed compared to the purpose already determined as belonging to non-taxable objects, they shall belong to excise tax-liable objects. Wherein:

a) Business organizations or individuals having imported aircraft, helicopters, gliders, or yachts and changing the purpose of use must declare and pay excise tax to the customs authority in accordance with the guidance of the Ministry of Finance regarding customs procedures; customs inspection and supervision; export duty, import duty, and tax administration for exported and imported goods.

b) Business organizations or individuals having domestically produced aircraft, helicopters, gliders, or yachts and changing the purpose of use shall fulfill the obligation of paying excise tax on behalf of the producing organization or individual and declare and pay excise tax based on the residual value after deducting the depreciated value in accordance with regulations to the direct supervisory tax authority.

6. For cars and four-wheeled motorized passenger vehicles prescribed at Point d, Clause 1, Article 3 of the Law on Excise Tax which are types of vehicles designed by the manufacturer to be used as ambulances, prison vans, hearses; cars designed with both seats and standing places for transporting 24 or more persons; passenger cars and four-wheeled motorized passenger vehicles not registered for circulation and running only within the precincts of amusement parks, entertainment areas, sports centers, historical relics, hospitals, and schools; specialized cars serving security and national defense as determined by the Ministry of Public Security or the Ministry of National Defence. The Ministry of Construction shall preside over and coordinate with relevant agencies to determine and provide specific guidance on other specialized vehicles belonging to non-taxable objects in cases where they arise.

For passenger cars and four-wheeled motorized passenger vehicles not registered for circulation and running only within the precincts of amusement parks, entertainment areas, sports centers, historical relics, hospitals, and schools belonging to non-taxable objects prescribed in this Clause, there must be documents proving that they run only within the precincts of amusement parks, entertainment areas, sports centers, historical relics, hospitals, and schools. Vehicles not registered for circulation are vehicles not registered to participate in traffic in accordance with the law on road traffic order and safety.

In cases where passenger cars or four-wheeled motorized passenger vehicles mentioned in this Clause change the purpose of use compared to the purpose already determined as belonging to non-taxable objects, they shall belong to excise tax-liable objects. Wherein:

a) Business organizations or individuals having imported passenger cars or four-wheeled motorized passenger vehicles and changing the purpose of use must declare and pay excise tax to the customs authority in accordance with the guidance of the Ministry of Finance regarding customs procedures; customs inspection and supervision; export duty, import duty, and tax administration for exported and imported goods.

b) Business organizations or individuals having domestically produced passenger cars or four-wheeled motorized passenger vehicles and changing the purpose of use shall fulfill the obligation of paying excise tax on behalf of the producing organization or individual and declare and pay excise tax based on the residual value after deducting the depreciated value in accordance with regulations to the direct supervisory tax authority.

7. In cases where it is necessary to amend or supplement non-taxable objects to suit the socio-economic context in each period, the Ministry of Finance shall preside over and coordinate with relevant ministries and agencies to report to the Government for submission to the Standing Committee of the National Assembly for consideration and decision, and report to the National Assembly at the nearest session.

8. The Ministry of Finance shall guide the dossiers for determining non-taxable objects prescribed in Clause 1, Clause 2, and Clause 6 of this Article.

Article 5. Taxed price

Excise tax calculation prices shall comply with the regulations in Article 6 of the Law on Excise Tax. The cases prescribed at Points a, c, d, e, g, h Clause 1 and Clause 3 Article 6 of the Law on Excise Tax are prescribed as follows:

1. For domestically produced goods and imported goods, it is the selling price set by the producer or importer.

The excise tax calculation price for sold goods (except tobacco) is determined as follows:

Of which, the selling price exclusive of value-added tax is determined under the law on value-added tax; environmental protection tax is determined under the law on environmental protection tax.

b) For sold tobacco, the excise tax calculation price is determined as follows:

Of which, the selling price exclusive of value-added tax is determined under the law on value-added tax. When determining the excise tax calculation price for tobacco, compulsory contributions and support amounts as prescribed shall not be deducted.

c) In cases where a producer or importer of excise tax-liable goods sells goods via its dependent cost-accounting establishments, the price serving as a basis for excise tax calculation is the selling price set by such establishments.

d) In cases where a producer or importer sells goods via its agents that sell goods at prices set by the producer or importer for commissions only, the selling price serving as a basis for determining the excise tax calculation price is the commission-inclusive price set by that producer or importer.

dd) In cases where excise tax-liable goods are sold to trading establishments which bear the parent company-subsidiary relation, or are subsidiaries in the same parent company, with the producer or importer, or trading establishments bearing a partnership relation, the selling price serving as a basis for determining the excise tax calculation price must not be 7% lower than the average selling price set by the trading establishments directly purchasing from the producer or importer.

In cases where the producer or importer establishes multiple intermediate trading establishments bearing the parent company-subsidiary relation or being subsidiaries in the same parent company or bearing a partnership relation, the selling price serving as a basis for determining the excise tax calculation price must not be 7% lower than the average selling price set by these trading establishments sold to trading establishments that do not bear the parent company-subsidiary relation, or are not subsidiaries in the same parent company, or do not bear a partnership relation with the producer or importer. Particularly for cars, the average selling price set by the trading establishments used for comparison is the selling price of the car exclusive of costs of equipment and spare parts additionally installed by the trading establishments at customers' request.

The determination of producers, importers, and trading establishments bearing a partnership relation shall be implemented under the law on tax administration.

2. For excise tax-liable processed goods, it is the selling price of the goods sold by the processing-ordering establishment or the selling price of products of the same or similar kind at the time of goods sale.

In cases where the processing-ordering establishment sells goods to trading establishments bearing the parent company-subsidiary relation or being subsidiaries in the same parent company with the producer or importer, or trading establishments bearing a partnership relation, the tax calculation price shall be determined at Point dd Clause 1 of this Article.

3. For goods produced in the form of business cooperation between a producer and a user or owner of goods trademarks (brands) or production technologies, the excise tax calculation price is the selling price set by that user or owner. In cases where an establishment produces goods under a franchise license and transfers goods to Vietnam-based branches or representatives of foreign companies for sale, the excise tax calculation price is the selling price set by those branches or representatives.

In cases where such establishments sell goods to trading establishments bearing the parent company-subsidiary relation or being subsidiaries in the same parent company with the producer or importer, or trading establishments bearing a partnership relation, the tax calculation price shall be determined at Point dd Clause 1 of this Article.

4. For excise tax-liable goods, their tax calculation price is inclusive of the tare value.

For bottled beer, if a deposit is made for bottles, producers and customers shall make quarterly finalization of such deposit and include the deposit sum equivalent to the value of irrecoverable bottles in the excise tax calculation turnover.

5. For services, the excise tax calculation price is the service charge set by the service business establishment exclusive of value-added tax and excise tax, determined as follows:

The service charge exclusive of value-added tax serving as a basis for determining the excise tax calculation price for a number of services is prescribed as follows:

a) For golf business, it is the selling price of membership cards or golf-playing tickets, including golf playing charges, practice session tickets, ground maintenance, buggy and caddy hire, deposit (if any) and other charges related to golf activities paid by golf players or members to the golf business. In cases where the deposit is returned to the depositor, the paid excise tax amount calculated on the returned deposit shall be determined as the overpaid excise tax amount and handled under the law on tax administration. In cases where the golf business trades in other goods or services not liable to excise tax such as: hotel, catering, goods sale, or other games, the excise tax calculation price for golf business excludes the price of such goods and services.

b) For casino business and prize-winning electronic games, it is the turnover collected from such activities minus the amount exchanged back for customers for unused tokens and the prizes paid to customers (if any). Of which, the collected turnover is the amount collected from exchanging conventional currency for players at the counter, at the playing table, and the amount collected at the prize-winning electronic game machine.

c) For betting business, the price serving as a basis for determining the excise tax calculation price is the turnover from the sale of betting tickets minus (-) the prizes paid to customers, excluding the sales revenue of entrance tickets to view entertainment events associated with betting activities.

d) For dance hall, massage, and karaoke business, the price serving as a basis for determining the excise tax calculation price is the turnover of activities within the dance hall, massage establishment, and karaoke bar, inclusive of turnover from catering and other associated services.

6. The excise tax calculation price for goods and services prescribed in this Article is inclusive of revenues in addition to goods selling prices or service charges (if any) enjoyed by the business establishment.

In cases where an importer or producer imports or produces multiple types of goods and trades in multiple types of excise tax-liable services having different tax rates, they must determine the excise tax calculation price separately for each type of goods and service. In cases where they cannot be separated, the importer or producer must calculate and pay excise tax according to the excise tax calculation price having the highest excise tax rate among those produced or traded by the establishment, of which: the excise tax calculation price is the entire selling price of goods or service provision of the importer or producer exclusive of value-added tax and excise tax (determined according to the highest excise tax rate among those produced or traded by the establishment).

Article 6. Method for determining objects eligible for application of regulations in Item 4dd of the Excise Tariff under Article 8 of the Law on Excise Tax

1. Cars running on gasoline in combination with electric energy specified in Item 4dd of the Excise Tariff are hybrid electric cars in accordance with regulations of the Ministry of Construction.

2. For hybrid electric cars falling in the same subgroup as cars specified in Item 4a of the Excise Tariff, the determination that the proportion of gasoline used does not exceed 70% of the energy used shall be determined according to one of the two following methods:

a) Method 1: Comparison of fuel (gasoline) consumption under the combined cycle of the hybrid electric car with the average fuel (gasoline) consumption of internal combustion engine cars running purely on gasoline of the same cylinder capacity type under the subgroup specified in Item 4a of the Excise Tariff. The ratio of gasoline consumption of the hybrid electric car against the average gasoline consumption of internal combustion engine cars running purely on gasoline of the same cylinder capacity type is determined according to the following formula:

Wherein:

R: The ratio of gasoline consumption of the hybrid electric car against the average gasoline consumption of internal combustion engine cars running purely on gasoline of the same cylinder capacity type (%);

FC_eq: The gasoline consumption value under the combined cycle of the hybrid electric car for which a certificate of technical safety quality and environmental protection has been granted by a competent agency (L/100 km);

FC_conv: The average gasoline consumption value of types of internal combustion engine cars running purely on gasoline of the same cylinder capacity type under the combined cycle for which a certificate of technical safety quality and environmental protection has been granted by a competent agency (L/100 km), calculated according to the formula:

Wherein:

i: The ordinal index of the internal combustion engine car model running purely on gasoline of the same cylinder capacity type under the subgroup specified in Item 4a of the Excise Tariff;

FC_i: The gasoline consumption level of the i^th car model;

V_i: The quantity of cars of the i^th car model produced, assembled, or imported within the nearest 03 years.

The Ministry of Construction shall publicly announce the FC_conv value on the Electronic Information Portal of the Ministry of Construction before March 31 annually to serve as a basis for comparison and determination of cars satisfying the gasoline proportion used not exceeding 70% of the total energy used. The FC_conv value shall be announced for the first time before January 31, 2026.

b) Method 2: Comparison of fuel (gasoline) consumption under the combined cycle of the hybrid electric car with internal combustion engine cars running purely on gasoline produced, assembled, or imported having the same brand, same type of vehicle, same design under Vietnam Standard TCVN 6211, same allowable number of carried persons excluding the driver, and having a working volume (cylinder capacity) not smaller than the cylinder capacity of the internal combustion engine car running purely on gasoline. The information for comparison is shown correspondingly in the Certificate of technical safety quality and environmental protection for produced or assembled cars or the Certificate of technical safety quality and environmental protection for imported cars, trailers, and semi-trailers granted by a competent agency within the nearest period compared to the time of determination.

3. For hybrid electric cars falling in the same subgroup as cars specified in Items 4b, 4c, and 4d of the Excise Tariff, having a fuel consumption value (calculated in liters of gasoline/100 km) not exceeding 70% of the gasoline consumption value of internal combustion engine cars running purely on gasoline of the same cylinder capacity type under the corresponding subgroups specified in Items 4b, 4c, and 4d of the Excise Tariff. The ratio of gasoline consumption of cars running on gasoline in combination with electric energy against internal combustion engine cars running purely on gasoline of the same car type shall be determined according to technical documents published by the manufacturer. Car importing enterprises and domestic car producing and assembling enterprises are responsible for publicly announcing these technical documents on the enterprise's website (if any) or other appropriate forms.

4. Cars running on gasoline in combination with bio-fuel specified in Item 4dd of the Excise Tariff are types of cars designed according to manufacturer standards to be compatible with bio-fuel, in which the mineral gasoline proportion used does not exceed 70% of the total energy used.

Article 7. Conversion of specific tax amount applicable to cigarette packs and cigars

1. In cases where a cigarette pack contains a total number of cigarettes other than 20, the conversion of the specific tax amount applicable to this cigarette pack shall be determined as follows:

2. In cases where a cigar has a weight other than 20g/cigar, the conversion of the specific tax amount applicable to this cigar shall be determined as follows:

Article 8. Tax refund and deduction

Excise tax refund and deduction shall comply with the regulations in Article 9 of the Law on Excise Tax. A number of cases are prescribed as follows:

1. For cases where goods are raw materials imported for export production and processing under Point a, Clause 1, Article 9 of the Law on Excise Tax, the excise tax amounts already paid corresponding to the quantity of raw materials used for production and processing of actually exported goods shall be refunded.

Dossiers, order, and competence for excise tax refund for goods being raw materials imported for export production and processing shall be implemented in accordance with regulations on import duty refund in the law on export duty and import duty and relevant laws.

2. Taxpayers that produce excise tax-liable goods from excise tax-liable raw materials are entitled to deduction of the excise tax amounts already paid for imported raw materials (including excise tax amounts paid under tax assessment decisions of customs offices, except cases where customs offices sanction for tax fraud or evasion) or paid for raw materials purchased directly from domestic producers upon determination of payable excise tax amounts. The deductible excise tax amounts are corresponding to the excise tax amounts of raw materials used for the production of excise tax-liable goods sold. For the excise tax amount not eligible for deduction or not yet deducted due to no generation of payable excise tax amounts for sold goods (including cases of dissolution or bankruptcy), taxpayers may account it as an expense for calculation of enterprise income tax.

3. For bio-gasoline:

a) The deductible excise tax amount of a tax declaration period shall be based on the excise tax amount already paid or paid corresponding to the excise tax amount of the volume of mineral gasoline input materials purchased in the immediately preceding tax declaration period to produce bio-gasoline.

b) For enterprises permitted to produce and blend bio-gasoline, the excise tax declaration, payment, and deduction shall be performed at the direct supervisory tax authority. The uncredited excise tax amount of mineral gasoline raw materials used to produce and blend bio-gasoline shall be offset against the payable excise tax amount of other goods and services arising in the period. In cases where after offsetting, there remains an uncredited excise tax amount of mineral gasoline raw materials used to produce and blend bio-gasoline, it may be deducted in the following period or refunded in accordance with regulations of the Ministry of Finance.

4. Excise taxpayers for imported excise tax-liable goods are entitled to deduction of the excise tax amounts already paid at the stage of import (including excise tax amounts paid under tax assessment decisions of customs offices, except cases where customs offices sanction for tax fraud or evasion) upon determination of payable excise tax amounts for goods sold domestically. The deductible excise tax amount corresponds to the excise tax amount of imported excise tax-liable goods sold and may only be deducted up to a maximum amount corresponding to the excise tax amount calculated at the stage of domestic sale. For the excise tax amount not eligible for deduction or not yet deducted due to no generation of payable excise tax amounts for sold goods (including cases of dissolution or bankruptcy), taxpayers may account it as an expense for calculation of enterprise income tax.

5. Documents for excise tax deduction for cases of importing excise tax-liable raw materials to produce or process excise tax-liable goods and cases of importing excise tax-liable goods are documents of excise tax payment at the stage of import.

6. Documents for excise tax deduction for cases of purchasing raw materials directly from domestic producers:

a) Goods sale and purchase contracts, in which the contract must have contents showing that goods are directly produced by the selling organization or individual; a copy of the Enterprise Registration Certificate or Household Business Registration Certificate.

b) Non-cash payment documents as prescribed in the Government Decree No. 181/2025/ND-CP dated July 1, 2025, detailing a number of articles of the Law on Value-Added Tax.

c) The document serving as a basis for excise tax deduction is the value-added invoice upon goods purchase. The excise tax amount paid by the purchasing organization or individual upon purchasing raw materials is determined equal to (=) the excise tax calculation price multiplied by (x) the excise tax rate; in which:

7. Excise tax deduction is performed upon excise tax declaration and the payable excise tax amount is determined according to the following formula:

In cases where the accurate excise tax amount already paid (or paid) for the quantity of goods corresponding to the quantity of products consumed in the period has not yet been determined, it is possible to base on data of the previous period to calculate the deductible excise tax amount and it shall be determined according to the actual number at the end of the quarter or the end of the year. The maximum allowable deductible excise tax amount shall not exceed the excise tax amount calculated for the portion of goods according to the eco-technical norms of the product.

Article 9. Effect

1. This Decree takes effect from January 1, 2026.

2. This Decree replaces:

a) The Government’s Decree No.108/2015/ND-CP dated October 28, 2015, detailing and guiding a number of articles of the Law on Excise Tax and the Law Amending and Supplementing a Number of Articles of the Law on
Excise Tax;

b) The Government’s Decree No. 14/2019/ND-CP dated February 01, 2019, amending and supplementing a number of articles of the Government’s Decree No. 108/2015/ND-CP of October 28, 2015, detailing and guiding a number of articles of the Law on Excise Tax and the Law Amending and Supplementing a Number of Articles of the Law on Excise Tax.

3. To annul regulations in Article 2 of the Government’s Decree No. 100/2016/ND-CP dated July 01, 2016, detailing and guiding the implementation of a number of articles of the Law Amending and Supplementing a Number of Articles of the Value-Added Tax Law, the Excise Tax Law and the Tax Administration Law.

4. In cases where legal documents and National Standards referred to in this Decree are amended, supplemented, or replaced, the amended, supplemented, or replaced legal documents and National Standards shall apply.

Article 10. Transitional provisions

In cases where organizations or individuals import air conditioners with a capacity of 24,000 BTU or less before January 1, 2026, the excise tax amount already paid at the stage of import shall not be readjusted.

Article 11. Implementation

1. The Ministry of Finance and specialized management ministries shall detail articles and clauses assigned in the Decree and guide the implementation of this Decree according to their functions and tasks to ensure management requirements.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, Chairpersons of provincial-level People's Committees, and related agencies, organizations, and individuals are responsible for the implementation of this Decree.