blue-check Regarding application of e-stamps to imported alcohol and tobacco products

Dispatch No. 3982/TCHQ-GSQL dated September 26th, 2022 of the General Department of Customs regarding solutions for difficulties in implementation of Circular No. 23/2021/TT-BTC
Posted: 28/9/2022 3:39:20 PM | Latest updated: 20/10/2022 9:48:58 AM (GMT+7) | LuatVietnam: 5550 | Vietlaw: 583

The General Department of Vietnam Customs notes that the application of e-stamps under Circular No. 23/2021/TT-BTC only applies to imported alcohol and tobacco products for domestic sale. With regard to goods imported for sale in duty-free shops, the application of e-stamps shall comply with regulations of Decree No. 100/2020/ND-CP.

Regarding time of application of e-stamps, according to Clause 4 Article 3 of Circular No. 23/2021/TT-BTC, after the import shipment is granted customs clearance, the Customs Sub-department shall transfer e-stamps to the enterprise corresponding to the actual quantity for application prior to market circulation.

In case the enterprise needs to transfer e-stamps to an overseas manufacturing facility in order to apply the e-stamps to products to be imported, the enterprise shall open a declaration for temporary export and re-import of the e-stamps based on the time limit for delivery stated import contract.


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Published Vietlaw's Newsletter No. 583

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