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Vietnam special consumption tax (2016) affect alcohol import

Vietnam new Law on consumption tax (effective 2016) has increased tax level of alcoholic
beverages 5% every year, from 2016 to 2018. Taken together, the new regulations will make imported
alcoholic beverages much more expensive once they enter into force as outlined below:

1/ Alcoholic beverages containing 20% alcohol by volume and above (mainly spirits):

  • From January 1, 2016: 55%
  • From January 1, 2017: 60%
  • From January 1, 2018: 65%



2/ Alcoholic beverages less than 20% alcohol by volume (mainly wine)

  • From January 1, 2016: 30%
  • From January 1, 2018: 35%



3/ Beer

  • From January 1, 2016: 55%
  • From January 1, 2017: 60%
  • From January 1, 2018: 65%





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