Cigarettes and alcohol must be electronically stamped

According to Circular No. 23/2021 / TT-BTC recently issued by the Ministry of Finance, from May 15, 2021, tobacco and alcohol products must have electronic stamps before being put on the market for consumption. ..

Accordingly, electronic stamps have visible signs and contain electronic information and data that are activated and searched on the web portal of General Department of Taxation and General Department of Customs to serve the work. management of businesses, consumers and state regulatory agencies.

Tobacco products imported and produced for domestic consumption must be stamped according to the provisions of Decree No. 67/2013 / ND-CP of the Government. Each cigarette pack is affixed with an electronic stamp. In case a cigarette pack uses glass-coated film, the electronic stamp must be affixed to the cigarette pack before the outer cellophane is wrapped. The stamp will be stuck in a position that ensures that the stamp will tear when opening the cigarette pack.

Imported alcohol and domestically produced wine must be stamped according to the provisions of Decree No. 105/2017 / ND-CP of the Government. Each bottle of wine is affixed with an electronic stamp. Wine stamps that are glued past the place where alcohol can be removed on the wine packaging (bottle cap, jar cap, bottle cap, wine faucet or similar) ensure that when the lid is opened, the stamp will tear and cannot be Reuse.

With regard to imported cigarettes, tobacco product importing enterprises and organizations must ensure the proper stamping of tobacco products at overseas manufacturing establishments before being imported into the Vietnamese market for consumption. receptors.

With regard to imported alcohol, the stamping of bottled wine and finished wine in barrels and tanks imported into or out of bottles is done as follows: Enterprises and organizations apply the stamp and take responsibility for their own responsibility. stamping of imported alcohol before it is put on the consumer market.

In case enterprises or organizations importing bottled wine products wish to affix stamps at overseas production establishments, they must ensure that import stamps for imported wine products are properly stamped before importation. market consumed by Vietnam.

Checking imported alcohol

For domestically produced cigarettes, an enterprise that has a cigarette manufacturing license must apply electronic stamps in accordance with regulations on tobacco products produced at the place of manufacture after the tobacco product is bagged. tobacco and before putting products for domestic consumption.

For domestically produced alcohol, organizations and individuals that have a license to produce alcohol (including a license to produce alcohol manually for commercial purposes, license to produce alcohol for industry) for domestic consumption, must implement electronic stamping in accordance with regulations for wine products produced at the production location after the wine is bottled and before the wine products are sold domestically.

The General Department of Customs prints and issues stamps of imported cigarettes and imported alcohol and sells electronic stamps. The General Department of Taxation prints and issues electronic stamps of domestically produced cigarettes and domestically produced alcohol.

Enterprises and organizations importing tobacco and wine products shall make and register a plan for the use of electronic stamps on the customs electronic data processing system before April 30 of the year immediately preceding the year. plan in accordance with the needs of using electronic stamps.

The General Department of Customs is responsible for printing and issuing electronic stamps to Customs Departments of provinces and cities. The Customs Departments of the provinces and cities issue electronic stamps to the concerned Customs Sub-Departments. The Customs Sub-Department sells stamps to enterprises and organizations that have registered their demand for stamp purchase. Circular No. 23 states that the lookup of stamp information is when users of tobacco products, alcohol products or relevant agencies have a need to look up information of electronic tobacco electronic stamps, electronic stamps. wine stamped on tobacco products, wine products such as: stamp name, stamp model / symbol, serial number, tax code, name of manufacturer, importer, date of importation, product type is actual currently accessing and looking up on the web portal of the General Department of Customs.