Ministry of National Defense of Vietnam: What are fireworks prices for Tet 2025? Does the prices of fireworks include VAT in Vietnam?

Ministry of National Defense of Vietnam: What are fireworks prices for Tet 2025?

Below is the reference selling price for Ministry of National Defense of Vietnam fireworks 2025 by One-member Limited Liability Company 21 Chemical:

(1) 2025 Ministry of National Defense of Vietnam Firework Prices

- Outdoor silver water spray tube: 25,000 VND/tube

- Indoor silver water spray tube: 26,000 VND/tube

- Handheld sparkler tube type 200mm: 33,000 VND/pack of 05 tubes

- Handheld sparkler tube type 150mm: 32,000 VND/pack of 05 tubes

- Sparkler tree: 13,000 VND/pack of 10 trees

- Rotating flower wheel: 55,000 VND/set

- Silver waterfall type 2m: 450,000 VND/cord

- Flower spray set of 25 tubes: 330,000 VND/set

- Chunk spray set of 36 tubes: 438,000 VND/set

- Chunk spray set of 36 tubes: 398,000 VND/set

- Special chunk spray set of 25 tubes: 300,000 VND/set

- Chunk spray set of 25 tubes: 250,000 VND/set

- Special chunk spray set (2023 model): 350,000 VND/set

- Flower spray set (2023 model): 360,000 VND/set

- Twinkling chunk spray set (2023 model): 330,000 VND/set

- 2024 chunk spray set: 350,000 VND/set

(2) 2025 Ministry of National Defense of Vietnam Explosive Firework Prices

- Colored glass explosive firework (Orange-yellow, red-green) is priced at 1,300,000 VND/product.

- Half-red half-green chrysanthemum explosive firework is priced at 1,400,000 VND/product.

(Explosive fireworks contain explosive chemicals and, when used, produce explosive sounds (round fireworks, fruit fireworks… when lit produce explosive sounds); explosive fireworks contain explosive chemicals, firework powders, fireworks chemicals, and when used, produce whistling sounds, explosions, and color effects in the air).

Thus, the Ministry of National Defense of Vietnam's 2025 firework prices range from 6,600 – 360,000 VND depending on the type (for non-explosive fireworks) or from 1,300,000 – 1,400,000 VND for explosive fireworks.

Note*:* The prices listed above are set at the factory and retail prices may vary depending on different sales agents and the time of purchase.

**>>>**For more information on Ministry of National Defense of Vietnam fireworks prices for 2025, visit the electronic information page of One-member Limited Liability Company 21 Chemical: https://phaohoaz121.net/ or at: https://phaohoabqp.com/

Is it allowed to retail fireworks of Ministry of National Defense of Vietnam ?

According to Clause 1, Article 5 of Decree 137/2020/ND-CP, it is stipulated:

Prohibited Acts

1. Researching, manufacturing, producing, trading, exporting, importing, storing, transporting, using, or appropriating explosive fireworks; except for organizations and enterprises under the Ministry of National Defense of Vietnam assigned by the Prime Minister of Vietnam to research, produce, import, export, supply, transport, and use explosive fireworks as regulated in this Decree.

2. Researching, manufacturing, producing, trading, exporting, importing, storing, transporting, or illegally using fireworks, firework powders.

3. Illegally bringing fireworks, firework powders into and out of the territory of the Socialist Republic of Vietnam or into prohibited areas, restricted areas, protected zones, and objectives.

4. Exploiting or abusing the use of fireworks to infringe upon national security, order, social safety, life, health, property, and lawful rights and benefits of agencies, organizations, and individuals.

5. Exchanging, gifting, giving, sending, borrowing, renting, hiring, pawning explosive fireworks or firework powders for illegal production of fireworks; transporting, preserving, or destroying fireworks unsafely or causing environmental impact.

6. Appropriating, buying, selling, exchanging, gifting, giving, borrowing, renting, hiring, pawning, forging, amending, erasing permits related to fireworks.

7. Delivering explosive fireworks, firework powders to agencies, organizations, and individuals who do not meet the conditions prescribed.

8. Instructing, training, or organizing training on illegal manufacturing, producing, or using fireworks in any form.

9. Intentionally providing false information about managing, preserving fireworks, firework powders; failing to report or improperly reporting, concealing or altering information about the loss, leakage, accidents, or incidents related to fireworks, firework powders.

Simultaneously, Clause 2, Article 14 of Decree 137/2020/ND-CP stipulates

Conditions for researching, producing, trading, exporting, importing fireworks, and fireworks chemicals

...

2. Trading in fireworks must ensure the following conditions:

a) Only organizations and enterprises under the Ministry of National Defense of Vietnam are permitted to trade fireworks and must be certified by the competent Police authority regarding security and order; ensuring conditions on fire prevention, fire fighting, incident prevention, and environmental protection;

b) The warehouse, transportation, equipment, and tools for trading fireworks must be appropriate, ensuring the conditions for preservation, transportation, and fire prevention and fighting;

c) Managers and employees involved in trading fireworks must be trained in safety techniques;

d) Only fireworks meeting the technical standards and regulations as prescribed are allowed for trade.

....

Thus, only organizations and enterprises under the Ministry of National Defense of Vietnam that meet the specified conditions are allowed to trade fireworks. Individuals are prohibited from purchasing Ministry of National Defense of Vietnam fireworks for retail, as this act is strictly prohibited.

Does the prices of fireworks include VAT in Vietnam?

According to Article 2 of The Law on Value-Added Tax 2008 stipulates:

Value-Added Tax

Value-Added Tax is a tax computed on the additional value of goods and services incurred during the process from production, circulation to consumption.

VAT is an indirect tax, meaning that the final consumer bears the tax, and businesses act as tax collection agents for the state.

According to Article 3 of The Law on Value-Added Tax 2008 it is stipulated:

Taxable objects

Goods and services used for production, business, and consumption in Vietnam are subject to Value-Added Tax, except for objects specified in Article 5 of this Law.

Ministry of National Defense of Vietnam fireworks are also considered goods for production, business, and consumption in Vietnam. Moreover, Ministry of National Defense of Vietnam fireworks are not among the goods exempted from VAT according to Article 5 of The Law on Value-Added Tax 2008.

Therefore, Ministry of National Defense of Vietnam fireworks are subject to VAT, and buyers must pay additional VAT, which is typically included in the selling price.