What is e-stamp? What are principles of applying e-stamps for tobacco products, alcohol products in Vietnam?
What is e-stamp? What are principles of applying e-stamps for tobacco products, alcohol products in Vietnam?
What is e-stamp?
As prescribed in Clause 1, Article 3 of the Circular 23/2021/TT-BTC, e-stamps are visible stamps containing electronic information and data looked up on website of General Department of Customs, General Department of Taxation to serve management affairs of enterprises, consumers and regulatory agencies.
What are principles of applying e-stamps for tobacco products, alcohol products in Vietnam?
Pursuant to Clause 2, Article 3 of the Circular 23/2021/TT-BTC stipulating principles of applying e-stamps for tobacco products, alcohol products in Vietnam as follows:
a) Imported tobacco products and manufactured tobacco products for domestic consumption must be applied with e-stamps according to Decree No. 67/2013/ND-CP dated June 27, 2013 of the Government and amendments thereto (if any).
Tobacco products must be packed into either packs or containers (hereinafter collectively referred to as “packs of cigarette”). Each pack of cigarette is applied with 1 e-stamp. In case packs of cigarette are wrapped by a layer of transparent film, the e-stamps must be applied to the packs prior to wrapping the packs with the transparent film. E-stamps must be applied in a position where the stamps will be torn when the packs are opened.
b) Imported alcohol products and manufactured alcohol products for domestic consumption must be applied with e-stamps according to Decree No. 105/2017/ND-CP dated September 14, 2017 of the Government and amendments thereto (if any).
Alcohol products manufactured for domestic consumption and imported alcohol products must be contained in bottles, containers, cans, packs, bags (hereinafter referred to as “bottles of alcohol”). Each bottle of alcohol shall be applied with 1 e-stamp. In case bottles of alcohol are wrapped by a layer of transparent film, the e-stamps must be applied to the bottles prior to wrapping the bottles with the transparent film. E-stamps for alcohol products are applied in a position where the stamps will be torn when the bottles are opened.
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