Instructions for Affixing the "VIET NAM DUTY NOT PAID" Stamp on Cigarettes

According to Clause 5, Article 6 of Decree 100/2020/ND-CP (Effective from October 15, 2020), tobacco products, cigars, alcohol, beer sold at duty-free shops must be affixed with the "VIET NAM DUTY NOT PAID" stamp issued by the Ministry of Finance.

The position for affixing the "VIET NAM DUTY NOT PAID" stamp is implemented according to Appendix I issued with this Decree. The stamp must be affixed before being displayed for sale at the duty-free shop or before being delivered to the purchaser in case the goods are shipped directly from the duty-free warehouse to the purchaser.

Referring to Section 1 of Appendix I issued with Decree 100/2020/ND-CP, regulations on the position of affixing the "VIET NAM DUTY NOT PAID" stamp for tobacco products are as follows:

Tobacco: The stamp is affixed at the pack opening, straddling the opening to ensure that when opened, the stamp will tear and cannot be reused. For loose tobacco, the stamp is affixed at the lid of the box to ensure that when the lid is opened to retrieve the loose tobacco, the stamp will tear and cannot be reused.

Respectfully!