IMPORTED LIQUOR IN TANK SHALL NOT BE AFFIXED WITH STAMP
On March 23, 2020, the Ministry of Finance issues the Circular No. 15/2020/TT-BTC on instruction of printing, issuance, management and use of stamps for liquor produced for domestic consumption and for imported liquor.
Accordingly, there are 03 cases that not require to affix stamp on the packaging of liquor product: Liquor manually produced for sale to enterprises having liquor industrial production licenses for further processing; Imported semi-finished liquors as prescribed in Article 3 of the Decree No. 105/2017/ND-CP; Imported liquors as prescribed in Article 13 of the Decree No. 105/2017/ND-CP.
In addition, this Circular also regulates that the stamp shall be affixed across the position where the liquor can be taken on the packaging of liquor product (on the cap of the bottle, lid of the jar, opening cover of the can, the tap of the barrel or similar position) to ensure that when the bottle opened, the stamp shall be torn and not reusable. In case of importing large barrel and tank for extracting into bottles or producing finished liquor, such barrel and tank shall not have to be affixed with stamps.
The importing enterprise shall carry out and bear responsibility on stamp affix for bottled liquor which imported through border gate. The enterprise shall report to the customs agency where register importing procedures for actual quantity before clearance. For finished liquors in barrel and tank imported for domestic bottle, enterprise shall carry out and bear responsibility on stamp affix for imported liquor at establishments of such enterprise before being marketed for consumption.
This Circular takes effect on May 07, 2020.
