Are refrigerators subject to excise tax in Vietnam?

Pursuant to Article 2 of the Law on Excise Tax 2008, the following objects are subject to excise tax: 

1. Goods:

a/ Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;

b/ Liquor;

c/ Beer;

d/ Under-24 seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;

e/ Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm³;

f/ Aircraft and yachts;

g/ Gasoline of all kinds, naphtha, reformade components and other components for mixing gasoline;

h/ Air-conditioners of 90,000 BTU or less;

i/ Playing cards;

j/ Votive gilt papers and votive objects.

2. Services:

a/ Dance halls:

b/ Massage parlors and karaoke bars;

c/ Casinos; prize-winning video games, including jackpot and slot games and games on similar machines;

d/ Betting;

e/ Golf business, including the sale of membership cards and golf playing tickets;

f/ Lottery business.

Thus, in comparison with the above provisions and the goods subject to excise tax, the refrigerator is not applicable. Therefore, this product is not subject to excise tax. 

Best regards!