On August 28, 2020, the Government of Vietnam issued the Decree No. 100/2020/NĐ-CP of Vietnam’s Government on duty-free business, officially effective from October 15, 2020.
Article table of contents
Issued together with the Decree No. 100/2020/NĐ-CP of Vietnam’s Government are regulations on locations for “VIET NAM DUTY NOT PAID” stamp for duty-free goods, specifically 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.
- For 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.
- For 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.
From October 15, 2020, the locations for “VIET NAM DUTY NOT PAID” stamps for duty-free goods must comply with the above regulations. Decree No. 100/2020/NĐ-CP of Vietnam’s Government has abolished regulations on locations for “VIET NAM DUTY NOT PAID” stamp for duty-free goods issued together with Decree No. 167/2016/NĐ-CP.
View more details at the Decree No. 100/2020/NĐ-CP of Vietnam’s Government, effective from October 15, 2020.
Le Hai
- Key word:
- Decree No. 100/2020/NĐ-CP
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