The Vietnam Chamber of Commerce and Industry (VCCI) has earlier called for fruit juice-based beverages to be exempt from the new special consumption tax on sugary drinks.
VCCI submitted the recommendation to the Ministry of Finance as part of feedback on draft regulations implementing the Special Consumption Tax Law. It wants beverages made from fruit juice, fruit extracts or reconstituted concentrated juice excluded from the tax.
VCCI in a statement said, “Fruit juices are naturally sourced products containing vitamins and nutrients beneficial to health, fundamentally different from ordinary industrial beverages.” VCCI warned that the tax could discourage consumption of healthy products.
VCCI argued that fruit juice products meet the definition of ‘fruit juice’ under Vietnamese Standard TCVN 12828:2019, which currently excludes them from special consumption tax. The group urged the ministry to clarify the distinction between fruit juices and other soft drinks in the final regulations.
The chamber also called for clear guidance on measuring sugar content. It proposed using total sugar levels declared by manufacturers on product labels, with a tolerance of ±20%. VCCI recommended high-performance liquid chromatography testing to ensure accuracy.
In June 2025, the National Assembly passed the amended Special Consumption Tax Law which imposes tax on beverages with more than 5g of sugar per 100ml. The tax starts at 8% in 2027 and will rise to 10% in 2028. The law includes flavoured beverages, energy drinks, sports drinks, coffee, tea, herbal, fruit and cereal-based drinks. Milk products, nutritional liquids, mineral water, bottled water, pressed vegetables and fruits and cocoa products are exempted from the tax.
