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.