According to Vietnam’s law, tobacco, cigarettes and alcohol sold in duty-free shops must bear the “Vietnam duty not paid” stamp. In case duty-free goods are not stamped with “Vietnam duty not paid” stamp, a fine of up to VND 40 million will be imposed.
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According to Clause 5 Article 6 of the Decree No. 100/2020/NĐ-CP of Vietnam’s Government, tobacco, cigarettes and alcohol sold in duty-free shops must bear the “Vietnam duty not paid” stamp issued by the Ministry of Finance of Vietnam. The stamp must be affixed to a product before it is sold in the duty-free shop or before it is delivered to the buyer in case it is delivered directly from the duty-free goods warehouse to the buyer.
According to Clause 6 Article 11 of the Decree No. 128/2020/NĐ-CP of Vietnam’s Government, penalties for selling goods of legal origin at duty-free shops without sticking the “Vietnam duty not paid” stamp as prescribed are as follows:
- A fine ranging from VND 3,000,000 to VND 5,000,000 shall be imposed if the exhibit is worth less than VND 10,000,000;
- A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed if the exhibit is worth from VND 10,000,000 to less than VND 20,000,000;
- A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the exhibit is worth from VND 20,000,000 to less than VND 30,000,000;
- A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed if the exhibit is worth from VND 30,000,000 to less than VND 50,000,000;
- A fine ranging from VND 30,000,000 to VND 40,000,000 shall be imposed if the exhibit is worth VND 50,000,000 or more.
Besides, according to Point a Clause 3 Article 5 of the Decree No. 128/2020/NĐ-CP of Vietnam’s Government, the fines imposed for selling goods of legal origin at duty-free shops without sticking the “Vietnam duty not paid” stamp are imposed upon organizations. The fines imposed upon an individual is 1/2 of those imposed upon an organization.
Thus, according to the above provisions, if the organization sells tobacco, cigarettes and alcohol sold in duty-free shops without the stamp "Vietnam duty not paid", such organization will be fined up to VND 40 million if the exhibit is worth VND 50,000,000 or more and the stamp “Vietnam duty not paid” is required for the infringing goods. On the other hand, in case of individual violations, they will be fined up to VND 20 million.
In addition, locations for “Vietnam duty not paid” stamp for duty-free goods are prescribed in Decree No. 100/2020/NĐ-CP of Vietnam’s Government as follows:
- Tobacco: the stamp shall be affixed over the opening of the cigarette carton to ensure that the stamp will break when the carton is opened and cannot be reused.
- Shredded tobacco: the stamp shall be affixed over the opening of the container to ensure that the stamp will break when the container is opened and cannot be reused.
- Bottled alcohol (including clay pots and carboys): the stamp shall be affixed over the opening of the alcohol bottle (lid, faucet, etc.) to ensure that the stamp will break upon opening and can no longer be reused.
- Alcohol contained in cases requiring special preservation (with wax or lead seal), the stamp shall be affixed to the top of the case to ensure that the stamp will break upon opening and can no longer be reused.
- All types of beer: the stamp shall be affixed over the opening of the beer carton to ensure that the stamp will break upon opening and can no longer be reused. For beer containers of at least 3 liters, the stamp shall be affixed over the opening of the container to ensure that the stamp will break upon opening and can no longer be reused.
Ty Na
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- Decree No. 128/2020/NĐ-CP
