What are e-stamp? Principles of applying e-stamps on tobacco and alcohol products in Vietnam

What are e-stamp? Principles of applying e-stamps on tobacco and alcohol products in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. What are e-stamp?

According to Clause 1, Article 3 of 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.

2. Principles of applying e-stamps on tobacco and alcohol products in Vietnam

According to Clause 2, Article 3 of Circular 23/2021/TT-BTC, principles of applying e-stamps include:

- Imported tobacco products and manufactured tobacco products for domestic consumption must be applied with e-stamps according to Decree 67/2013/ND-CP 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.

- Imported alcohol products and manufactured alcohol products for domestic consumption must be applied with e-stamps according to Decree 105/2017/ND-CP 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.

3. What are entities applying e-stamps on tobacco and alcohol products in Vietnam?

According to Clause 4, Article 3 of Circular 23/2021/TT-BTC, entities applying e-stamps on tobacco and alcohol products

- For imported tobacco products: Enterprises and organizations importing tobacco products shall guarantee application of e-stamps onto tobacco products as per the law in overseas manufacturing facilities prior to importing in Vietnamese market for consumption.

- For bottled alcohol products and alcohol products in containers imported and transferred to bottles: Enterprises and organizations shall apply e-stamps and be responsible for applying imported alcohol e-stamps onto imported alcohol products prior to market circulation.

In case enterprises and organizations importing bottled alcohol products wish to apply e-stamps in overseas manufacturing facilities, application of imported alcohol e-stamps onto imported alcohol products must comply with regulations and law prior to import to Vietnamese market for consumption.

- For tobacco products manufactured for domestic consumption: enterprises possessing license for manufacturing tobacco products must apply e-stamps as per the law for tobacco products at manufacturing facilities after tobacco products are packed into packs of cigarette and before tobacco products are circulated domestically. 

- For alcohol products manufactured for domestic consumption: organizations and individuals having license for manufacturing alcohol products (including license for producing alcohol products manually for sale, license for producing alcohol products industrially) for domestic consumption (hereinafter referred to as “domestic alcohol manufacturing organizations, individuals”) must apply e-stamps as per the law for alcohol products in manufacturing facilities after alcohol products are bottled and before bottles of alcohol are circulated domestically.

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