Vietnam Plans to Implement Special Consumption Tax on E-cigarettes

Aug.09.2024
Vietnam Plans to Implement Special Consumption Tax on E-cigarettes
Vietnam plans to impose a special consumption tax on e-cigarettes in the draft amendment to the Special Consumption Tax Law.

According to a report from Phapluat on August 8, Vietnam is planning to impose a special consumption tax on e-cigarettes in the draft revision of the "Special Consumption Tax Law".


According to previous legislation, specifically the 2008 Special Consumption Tax Law (amended by the 2014 Special Consumption Tax Amendment Act, Article 1, Section 1), Article 2 specifies that the taxable items include cigarettes, cigars, and other tobacco products used for smoking, sniffing, chewing, smelling, or holding. The proposed draft also includes new tobacco products and their equipment, components, and e-liquids in the scope of taxation.


It is expected that at the 9th session scheduled for May 2025, the Vietnamese National Assembly will pass 12 laws and 1 resolution.


The Amendment to the Special Consumption Tax Law will become one of the 12 bills passed by Congress in May 2025.


We welcome news tips, article submissions, interview requests, or comments on this piece.

Please contact us at info@2firsts.com, or reach out to Alan Zhao, CEO of 2Firsts, on LinkedIn


Notice

1.  This article is intended solely for professional research purposes related to industry, technology, and policy. Any references to brands or products are made purely for objective description and do not constitute any form of endorsement, recommendation, or promotion by 2Firsts.

2.  The use of nicotine-containing products — including, but not limited to, cigarettes, e-cigarettes, nicotine pouchand heated tobacco products — carries significant health risks. Users are responsible for complying with all applicable laws and regulations in their respective jurisdictions.

3.  This article is not intended to serve as the basis for any investment decisions or financial advice. 2Firsts assumes no direct or indirect liability for any inaccuracies or errors in the content.

4.  Access to this article is strictly prohibited for individuals below the legal age in their jurisdiction.

 

Copyright

 

This article is either an original work created by 2Firsts or a reproduction from third-party sources with proper attribution. All copyrights and usage rights belong to 2Firsts or the original content provider. Unauthorized reproduction, distribution, or any other form of unauthorized use by any individual or organization is strictly prohibited. Violators will be held legally accountable.

For copyright-related inquiries, please contact: info@2firsts.com

 

AI Assistance Disclaimer

 

This article may have been enhanced using AI tools to improve translation and editorial efficiency. However, due to technical limitations, inaccuracies may occur. Readers are encouraged to refer to the cited sources for the most accurate information.

We welcome any corrections or feedback. Please contact us at: info@2firsts.com

Bangladesh Approves Ordinance Banning E-Cigarettes and Heated Tobacco Products
Bangladesh Approves Ordinance Banning E-Cigarettes and Heated Tobacco Products
Bangladesh’s Advisory Council on December 24 approved the Smoking and Tobacco Products Usage (Control) (Amendment) Ordinance, 2025, aimed at strengthening tobacco control laws. The ordinance bans the use, production and marketing of emerging tobacco products, including e-cigarettes, electronic nicotine delivery systems and heated tobacco products. Nicotine pouches are included in the definition of tobacco products.
Dec.25 by 2FIRSTS.ai
Special Report|With Charlie’s US Line Online, the US-Filled Vape Supply Chain Model Enters a New Phase
Special Report|With Charlie’s US Line Online, the US-Filled Vape Supply Chain Model Enters a New Phase
Charlie’s Holdings has activated its first US-based manufacturing and filling line, enabling the company’s Pachamama 25K vape series to meet Texas’ new domestic manufacturing requirements. As state-level rules tighten, the move signals a broader industry shift toward US-filled supply chains and marks an inflection point for brands historically reliant on China-based prefilled production.
Industry Insight
Dec.02
Swedish Oral Pouch Manufacturer WiJo to Establish U.S. Production Base, Targeting March 2026 Start-Up
Swedish Oral Pouch Manufacturer WiJo to Establish U.S. Production Base, Targeting March 2026 Start-Up
Swedish oral pouch manufacturer WiJo Pouches has announced plans to establish its first North American production facility in South Carolina, where it will lease a manufacturing site to produce nicotine, caffeine and functional pouch products. The project, expected to begin operations in March 2026 and create about 170 jobs, has secured tax incentive support from both state and county authorities.
Dec.05 by 2FIRSTS.ai
China’s E-Cigarette Exports Fall Slightly to USD 10.6 Billion in 2025, U.S. Market Further Consolidates Lead
China’s E-Cigarette Exports Fall Slightly to USD 10.6 Billion in 2025, U.S. Market Further Consolidates Lead
China’s e-cigarette exports totaled approximately USD 10.60 billion in 2025, down 3.3% year-on-year from USD 10.96 billion in 2024, according to annual trade data released by the General Administration of Customs of China. Despite the mild decline, exports remained firmly above the USD 10 billion mark, with a clear rebound in the fourth quarter.
Jan.20 by 2FIRSTS.ai
Special Report| Vuse Gains as U.S. Cracks Down on Illegal Vapes, But a $590 Million China Export Shadow Looms
Special Report| Vuse Gains as U.S. Cracks Down on Illegal Vapes, But a $590 Million China Export Shadow Looms
The payoff is here: BAT’s Vuse has seized a rare regulatory vacuum to reverse its U.S. slide, capitalizing on a crackdown that seemingly compressed the illicit market to 54%. But the victory is fragile. A record $590 million export shock in October signals the gray market is striking back—pitting a fleeting compliance dividend against a massive inventory wall.
BAT
Dec.09
Product | Compatible with 3ml/2ml Pods and Up to 45W Output: RELX Launches a New Open-System E-Cigarette on Its Indonesia Website
Product | Compatible with 3ml/2ml Pods and Up to 45W Output: RELX Launches a New Open-System E-Cigarette on Its Indonesia Website
RELX has launched the open-system RELX Prime Pro on its Indonesia website and has also rolled it out across multiple local e-commerce channels. According to publicly available product pages, the device is rated at up to 45W, features a 1350mAh battery, and is compatible with 3ml and 2ml pod capacities.
Dec.30 by 2FIRSTS.ai