Five groups of commodities exempted from consumption tax

Hanoi (VNA) - Five groups of commodities will be exempted from the special
consumption tax following a decision made by Prime Minister Nguyen Tan Dung on
March 16.

Under Decree No. 26/2009/ND-CP, commodities to be free from special consumption tax
include humanitarian and non-refundable aids, and gifts from foreign organisations
and individuals to State-owned agencies, social-political and professional
organisations and units of the Vietnam People's Armed Forces.

The second group of beneficiaries includes transit goods via Vietnam 's border
in accordance with agreements signed by the Vietnamese government and foreign ones.


Aircrafts and cruise liners that are used for cargo and passenger transport and
tourist business are also not liable for the tax.

The fourth group of goods includes ambulance cars, prison vans, funeral cars and
vehicles used at recreational parks.

Air conditioners of 90,000 BTU or less used for cars, trains, ships, boats and air
planes, are also exempted from the tax.

The Special Consumption Tax Law will take effect as from April 1.

Regulations on special consumption taxes applied for alcohol and beer will take
effect as from Jan. 1, 2010, the decree says.-End