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

Malaysian Court Rules Liquid Nicotine Exemption Irrational, Renewing Vape Regulation Debate
Malaysian Court Rules Liquid Nicotine Exemption Irrational, Renewing Vape Regulation Debate
Malaysia’s High Court ruled that the government’s earlier decision to remove liquid nicotine from the country’s Poisons List was “irrational,” reigniting debate over vape regulation, illicit trade, and youth protection.
Regulations
May.18
Trump’s Tobacco Investments and Industry Donations Draw Scrutiny as FDA Eases Vape and Nicotine Pouch Rules
Trump’s Tobacco Investments and Industry Donations Draw Scrutiny as FDA Eases Vape and Nicotine Pouch Rules
A report by KFF Health News says that as the Trump administration pursued a series of policies favorable to the nicotine and tobacco industry, President Donald Trump increased his holdings in tobacco companies while benefiting from substantial industry-linked political donations, prompting questions from public health advocates about potential conflicts of interest and regulatory direction.
Jun.12
China Tobacco Yunnan Patent Describes Cigar Flavor Granules With Encapsulation Rate Above 77%
China Tobacco Yunnan Patent Describes Cigar Flavor Granules With Encapsulation Rate Above 77%
According to public records from China’s National Intellectual Property Administration, a patent application filed by China Tobacco Yunnan Industrial Co., Ltd. for “cigar flavor granules” was published on May 12, 2026. The filing proposes purifying an ethanol extract of cigar tobacco leaves using LX-8 macroporous resin, followed by encapsulation with maltodextrin and sucrose fatty acid ester to improve smoking comfort, reduce dryness and enhance aroma release stability in reconstituted tobacco.
Jun.10
UK Vaping Products Duty to Raise £565 Million by 2030/31
UK Vaping Products Duty to Raise £565 Million by 2030/31
The UK will introduce Vaping Products Duty on all vaping liquids from October 1, 2026, with government revenue forecast to rise from £135 million in 2026/27 to £565 million by 2030/31.
Jun.18
Canada’s Federal Vape Flavor Restrictions Remain Unclear Five Years After Announcement
Canada’s Federal Vape Flavor Restrictions Remain Unclear Five Years After Announcement
Five years after Canada’s federal government announced plans to restrict vaping flavors nationwide, Health Minister Marjorie Michel has not said when or whether the measure will still proceed. In 2021, Health Canada said it planned to limit vaping flavors nationwide to mint, menthol and tobacco, citing evidence that fruity and sweet flavors appeal to youth.
May.11 by 2FIRSTS.ai
Philip Morris Says Its Smoke-Free Transition in Spain Now Has Economic Impact Above EUR 3.3 Billion
Philip Morris Says Its Smoke-Free Transition in Spain Now Has Economic Impact Above EUR 3.3 Billion
Philip Morris said it is accelerating its transition toward smoke-free products in Spain and claimed that the related economic impact now exceeds EUR 3.3 billion. Philip Morris also said that more than 90% of nicotine consumption in Spain still comes from conventional cigarettes, leaving room for growth in smoke-free categories, while regulation and taxation remain major obstacles in its view.
Apr.21 by 2FIRSTS.ai