Vietnam: To apply e-stamps for alcohol and tobacco from July 1, 2022
Recently, the Ministry of Finance of Vietnam issued Circular 23/2021/TT-BTC elaborating the printing, issuance, management and use of electronic alcohol and tobacco e-stamps.
Article table of contents
Accordingly, from July 1, 2022, e-stamps must be applied to alcohol and tobacco consumed domestically and imported according to the provisions of Vietnam's Circular 23/2021/TT-BTC.
In particular, it is necessary to note some of the following contents when applying e-stamps to alcohol and cigarettes in Vietnam:
- 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.
- 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.
See more details at: Vietnam's Circular 23/2021/TT-BTC takes effect from May 15, 2021.
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On February 23, 2023, the Prime Minister of Vietnam promulgated
On February 15, 2023, the Government of Vietnam promulgated Decree No.
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