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

Altria’s Nicotine Pouch Rollout in the U.S.: On! PLUS May Launch on October 14, Not Yet FDA-Approved
Altria’s Nicotine Pouch Rollout in the U.S.: On! PLUS May Launch on October 14, Not Yet FDA-Approved
Altria’s new nicotine pouch On! PLUS™ is slated to launch in the U.S. on October 14, debuting in North Carolina, Texas, and Florida. The product uses NICOSILK™ technology and will offer multiple nicotine strengths. FDA approval has not yet been granted, but Helix says it is proceeding in line with compliance requirements.
Oct.11 by 2FIRSTS.ai
China Qingdao Jiaodong Airport Customs Seizes 430 Disposable E-Cigarettes and 8600ml of E-Liquid
China Qingdao Jiaodong Airport Customs Seizes 430 Disposable E-Cigarettes and 8600ml of E-Liquid
Qingdao Jiaodong Airport customs seized 430 disposable e-cigarettes with 8600ml e-liquid, exceeding personal duty-free limits. Items detained for legal processing.
Oct.14 by 2FIRSTS.ai
Over 179,000 E-Cigarettes Destroyed in Samut Prakan as Thai Government Tightens Enforcement
Over 179,000 E-Cigarettes Destroyed in Samut Prakan as Thai Government Tightens Enforcement
Thailand’s Office of the Prime Minister, led by Minister Santi Piyatat, has destroyed nearly 179,000 confiscated e-cigarettes and accessories worth 33 million baht (approx. USD 1,020,000) as part of the government’s ongoing campaign for a “Vape-Free Thai Society.”Officials said the action demonstrates Thailand’s strict enforcement of anti-vaping laws and its commitment to protecting youth and public health.
Nov.27 by 2FIRSTS.ai
Denmark Proposes Sharper Tax Hike: Heated Tobacco Up 132%, Nicotine Pouches Facing 1,000% Increase
Denmark Proposes Sharper Tax Hike: Heated Tobacco Up 132%, Nicotine Pouches Facing 1,000% Increase
According to foreign media, the European Union will examine a strengthened Danish proposal to amend the Tobacco Excise Directive. The plan introduces sharper tax increases on heated tobacco, nicotine pouches and other products. Despite overwhelming public opposition in earlier consultations, the revision continues to move forward, raising concerns about supply chain impacts and potential growth in illicit trade.
Dec.04
2FIRSTS Data Insight|China’s Vape Exports to the U.S. Hit a Record $590 Million: A Peak Driven by Enforcement Cycles, Not Real Demand
2FIRSTS Data Insight|China’s Vape Exports to the U.S. Hit a Record $590 Million: A Peak Driven by Enforcement Cycles, Not Real Demand
China’s vape exports to the U.S. surged to a record $590 million in October 2025—nearly double the usual monthly level and pushing the U.S. share above 50% of China’s global shipments.But the spike was not driven by demand. Instead, it reflected a temporary release created by tightened U.S. enforcement, a collapsed logistics pathway, and a bullwhip-style surge in replenishment.The peak signals more volatility ahead, not recovery.
Special Report
Nov.24
Bulgaria to Increase Tobacco and Nicotine Product Taxes in 2026, Expected to Generate Additional Revenue of 130 Million Euros
Bulgaria to Increase Tobacco and Nicotine Product Taxes in 2026, Expected to Generate Additional Revenue of 130 Million Euros
Bulgaria will raise excise taxes on cigarettes, cigars, heated tobacco, and e-cigarette liquids starting January 2026. The increase, approved under the 2026 state budget, will be implemented gradually over four years. The Ministry of Finance expects the reform to generate about €130 million in additional revenue by 2026.
Nov.07 by 2FIRSTS.ai