Special Consumption Tax on Kerosene?

According to the provisions of Clause 1 Article 2 of the 2008 Law on Special Consumption Tax, the subjects that are goods subject to special consumption tax are regulated as follows:

+ Cigarettes, cigars, and other products from tobacco plants used for smoking, inhaling, chewing, sniffing, and sucking;

+ Alcohol;

+ Beer;

+ Automobiles with less than 24 seats, including cars designed for both passenger and cargo transport with at least two rows of seats and a fixed partition between the passenger and cargo compartments;

+ Motorcycles with two or three wheels and a cylinder capacity of over 125 cm^3^;

+ Aircrafts, yachts;

+ All types of gasoline (This point was amended in Clause 1 Article 1 of the Amended Law on Special Consumption Tax 2014);

+ Air conditioners with a capacity of 90,000 BTU or less;

+ Playing cards;

+ Sacrificial votive papers and other votive objects.

Thus, according to the above provisions, kerosene is not subject to special consumption tax. Therefore, kerosene will not be subject to special consumption tax.

Sincerely!