The special consumption tax rates for imported goods are specified in the following special consumption tax table:
SPECIAL CONSUMPTION TAX TARIFF OF VIETNAM
| No. | Goods and services | Tax rate(%) |
| I | Product name | |
| 1 | Cigarettes, cigars and other tobacco products | |
| From January 1, 2016 to December 31, 2018 | 70 | |
| From January 1, 2019 | 75 | |
| 2 | Alcohol | |
| a) Wine of 20 degrees or more | ||
| From January 1, 2016 to the end of December 31, 2016 | 55 | |
| From January 1, 2017 to the end of December 31, 2017 | 60 | |
| From January 1, 2018 | 65 | |
| b) Alcohol below 20 degrees | ||
| From January 1, 2016 to the end of December 31, 2017 | 30 | |
| From January 1, 2018 | 35 | |
| 3 | Beer | |
| From January 1, 2016 to the end of December 31, 2016 | 55 | |
| From January 1, 2017 to the end of December 31, 2017 | 60 | |
| From January 1, 2018 | 65 | |
| 4 | Cars with less than 24 seats | |
| a) Passenger cars with 9 seats or less, except those specified at Points 4đ, 4e and 4g of the Tariff specified in this Article | ||
| – Of a cylinder capacity of 1,500 cm3 or less | ||
| + From July 1, 2016 to the end of December 31, 2017 | 40 | |
| + From January 1, 2018 | 35 | |
| – Of a cylinder capacity exceeding 1,500 cm3 to 2,000 cm3 | ||
| + From July 1, 2016 to the end of December 31, 2017 | 45 | |
| + From January 1, 2018 | 40 | |
| – Of a cylinder capacity exceeding 2,000 cm3 to 2,500 cm3 | 50 | |
| – Of a cylinder capacity exceeding 2,500 cm3 to 3,000 cm3 | ||
| + From July 1, 2016 to the end of December 31, 2017 | 55 | |
| + From January 1, 2018 | 60 | |
| – Of a cylinder capacity exceeding 3,000 cm3 to 4,000 cm3 | 90 | |
| – Of a cylinder capacity exceeding 4,000 cm3 to 5,000 cm3 | 110 | |
| – Of a cylinder capacity of between over 5,000 cm3 and 6,000 cm3 | 130 | |
| – Of a cylinder capacity exceeding 6,000 cm3 | 150 | |
| b) Passenger cars of 10 to less than 16 seats, except those specified at Points 4đ, 4e and 4g of the Tariff specified in this Article | 15 | |
| c) Passenger cars of 16 to less than 24 seats, except those specified at Points 4đ, 4e and 4g of the Tariff specified in this Article | 10 | |
| d) Cars for both passenger and cargo transport, except those specified at Points 4đ, 4e and 4g of the Tariff specified in this Article | ||
| – Of a cylinder capacity of 2,500 cm3 or less | 15 | |
| – Of a cylinder capacity exceeding 2,500 cm3 to 3,000 cm3 | 20 | |
| – Of a cylinder capacity exceeding 3,000 cm3 | 25 | |
| đ) Cars running on gasoline with a combination of electrical energy and bioenergy, in which the proportion of used gasoline does not exceed 70% of the used energy | 70% of the tax rate applicable to vehicles of the same type specified at Points 4a, 4b, 4c and 4d of the Tariff specified in this Article | |
| e) Cars running on bioenergy | 50% of the tax rate applicable to vehicles of the same type specified at Points 4a, 4b, 4c and 4d of the Tariff specified in this Article | |
| g) Electric cars | ||
| – Type of transporting people with 9 seats or less | 15 | |
| – Type of transporting people from 10 to less than 16 seats | 10 | |
| – Type of transporting people from 16 to less than 24 seats | 5 | |
| – Designed for both passenger and cargo handling | 10 | |
| h) Motorcycles (motorhome) regardless of cylinder capacity | ||
| – From July 1, 2016 to the end of December 31, 2017 | 70 | |
| – From January 1, 2018 | 75 | |
| 5 | Motorcycles and tricycles with a cylinder capacity of more than 125 cm3 | 20 |
| 6 | Airplane | 30 |
| 7 | Yacht | 30 |
| 8 | Gasoline of all kinds | |
| a) Gasoline | 10 | |
| b) E5 gasoline | 8 | |
| c) Gasoline E10 | 7 | |
| 9 | Air-conditioners with capacity of 90,000 BTU or less | 10 |