blue-check Automobile parts and accessories are not subject to excise tax

Official letter No. 1516/BTC-CST dated February 17th, 2022 of the Ministry of Finance regarding policy on exemption from excise tax on domestically – manufactured accessories to support the automobile manufacturing and assembly industry
Posted: 21/2/2022 9:09:23 AM | Latest updated: 21/2/2022 3:36:23 PM (GMT+7) | LuatVietnam: 5395 | Vietlaw: 549

The Ministry of Finance notes that point d clause 1 Article 2 of the Law on Excise tax No. 27/2008/QH12status2 only regulates that under-24 seat cars are taxable objects, excluding automobile parts and accessories.

Accordingly, automobile parts and accessories now are not subject to excise tax.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 549
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