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

U.S. vape firms appeal Mississippi synthetic-nicotine ban, citing FDA authority preemption
U.S. vape firms appeal Mississippi synthetic-nicotine ban, citing FDA authority preemption
A coalition of U.S. vape industry groups has appealed a Mississippi law banning the sale of e-cigarette products containing synthetic nicotine, arguing the statute effectively conditions sales on FDA authorization and unlawfully encroaches on federal regulatory authority. The law took effect in July 2025 and has already begun to be enforced.
Dec.17 by 2FIRSTS.ai
China Opens 2026 National E-Cigarette Standards Project for Public Submissions
China Opens 2026 National E-Cigarette Standards Project for Public Submissions
The State Administration for Market Regulation (SAMR) and the State Tobacco Monopoly Administration (STMA) jointly announced the launch of the 2026 National Standardization Project for E-cigarettes. The initiative, coordinated by the National Technical Committee on Standardization of E-cigarettes, aims to enhance the industry’s regulatory framework through new standards on manufacturing, storage, distribution, and evaluation.
Nov.27 by 2FIRSTS.ai
2Firsts Special Report|China’s Nicotine Pouch Manufacturing Goes Global: A Supply Chain Reshaped and Redirected
2Firsts Special Report|China’s Nicotine Pouch Manufacturing Goes Global: A Supply Chain Reshaped and Redirected
China’s nicotine pouch manufacturing expanded rapidly in 2024 but cooled sharply in 2025. Meanwhile, global demand continued to grow strongly, with multinational tobacco companies increasing investment, prompting some Chinese manufacturers to accelerate the shift of production to Southeast Asia and Europe.
Nov.21
Wisconsin Lawmakers Revive Bill to Raise Legal Age for Tobacco and Vaping Purchases to 21
Wisconsin Lawmakers Revive Bill to Raise Legal Age for Tobacco and Vaping Purchases to 21
Wisconsin Senate Bill 524 (SB 524) has been reintroduced to raise the legal purchasing age for tobacco and electronic nicotine products from 18 to 21, aiming to eliminate the gap between state law and the federal “Tobacco 21” standard. Some retailers in Madison have already voluntarily adopted the 21-year age limit, while the American Lung Association is urging swift legislative action.
Dec.04 by 2FIRSTS.ai
South Korea Implements Law Requiring Full Disclosure of Tobacco Harmful Substances
South Korea Implements Law Requiring Full Disclosure of Tobacco Harmful Substances
South Korea has enacted the Tobacco Harm Management Act, effective November 1, 2025, requiring tobacco manufacturers and importers to test and report harmful substances in their products every two years. Results for all tobacco types—including combustible cigarettes, heated tobacco, and e-cigarettes—will be publicly available from mid-2026.
Nov.04 by 2FIRSTS.ai
Irish Vape Group Urges Full Scrutiny of Single-Use Vape Bill
Irish Vape Group Urges Full Scrutiny of Single-Use Vape Bill
Responsible Vaping Ireland (RVI) has urged TDs to fully scrutinise the Public Health (Single-Use Vapes) Bill 2025 as it comes before the Dáil for debate. Representing more than 3,300 independent vape retailers, RVI stressed that meaningful consultation with retailers and enforcement authorities is essential to ensure the ban meets its public health and environmental goals without unintended consequences.
Dec.17 by 2FIRSTS.ai