VietnameseOfficial Dispatch 14487/CHQ-NVTHQ 2026 regarding the application of tax rates
ATTRIBUTE
| Issuing body: | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here | |
| Official number: | 14487/CHQ-NVTHQ | Signer: | Luu Manh Tuong |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 27/03/2026 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Commerce - Advertising, Export - Import, Industry, Tax - Fee - Charge, Natural Resources - Environment, Aviation |
THE MINISTRY OF FINANCE THE DEPARTMENT OF CUSTOMS No. 14487/CHQ-NVTHQ Regarding the application of tax rates | THE SOCIALIST REPUBLIC OF VIETNAM |
To: Regional Customs Branches.
On March 26, 2026, the Prime Minister promulgated Decision No. 482/QD-TTg on imposition of environmental protection tax, value-added tax, and excise tax rates to gasoline, oil and aviation fuel in necessary cases for national interests, effective from 24:00 on March 26, 2026, to the end of April 15, 2026. In connection therewith, the Department of Customs hereby requires the Regional Customs Branches to:
1. Apply the environmental protection tax, value-added tax, and excise tax rates to gasoline, oil, and aviation fuel in strict accordance with the Prime Minister's Decision No. 482/QD-TTg dated March 26, 2026, from 24:00 on March 26, 2026, through April 15, 2026, specifically as follows:
a) Environmental protection tax rate applicable to gasoline (excluding ethanol), diesel oil, and aviation fuel: VND 0 per liter.
b) Gasoline, diesel oil, and aviation fuel shall not be subject to declaration, calculation, or payment of value-added tax; provided, however, that input value-added tax shall remain creditable.
c) Excise tax rate applicable to all types of gasoline: 0%.
2. Provide guidance on the declaration of value-added tax (VAT) on the VNACCS/VCIS system as follows:
Select code VK240 in the information field “Code for application of tax rate/tax amount and other charges” on the electronic import customs declaration registered from 24:00 on March 26, 2026, through April 15, 2026, for declaring VAT with respect to goods not subject to declaration, calculation, or payment of VAT in accordance with the Prime Minister's Decision No. 482/QD-TTg dated March 26, 2026.
3. Organize dissemination and communication to the business community and relevant organizations and individuals regarding the provisions of the Prime Minister's Decision No. 482/QD-TTg dated March 26, 2026.
The Department of Customs hereby notifies the Regional Customs Branches for implementation./.
For the Director General
Deputy Director General
LUU MANH TUONG
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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