TO USE NEW LIQUOR OR CIGARETTE E-STAMP SPECIMENS FROM JULY 01, 2022
The Ministry of Finance issues the Circular No. 23/2021/TT-BTC guiding the printing, issuance, management and use of e-stamps for liquor and tobacco products on March 30, 2021.
Accordingly, the cigarette e-stamp specimen or liquor e-stamp specimen must contain the phrase “cigarette e-stamp” or “liquor e-stamp”.
With regard to enterprises and organizations importing liquor products and tobacco products, they shall register for making a plan on use of e-stamps and register it on the Customs e-Data Processing System before April 30 of the year preceding the planning year in accordance with the enterprises’ and organizations’ demands for use of e-stamps.
If the demands for use of e-stamps in the year change compared to the registered plans, organizations and enterprises that import liquor products and tobacco products shall be responsible for making and registering to adjust the plans on use of e-stamps on the Customs e-Data Processing System before August 31 of the implementing year.
The General Department of Vietnam Customs shall announce and update changes of e-stamp price on its e-portal (at https://customs.gov.vn). Organizations and enterprises purchasing e-stamps shall submit an application for purchasing e-stamps according to the Form, receipt or money order to the budget for all e-stamps requested to purchase, produce customs declarations and certified copy or copy enclosed with the original for comparison of a valid license for tobacco product or valid license for liquor distribution, etc.
This Circular takes effect on May 15, 2021.
