THE MINISTRY OF FINANCE
Circular No. 160/2013/TT-BTC of November 14, 2013, guiding the printing, issuance, management and use of stamps of imported liquor products and liquor produced for domestic consumption
Pursuant to the Government’s Decree No. 94/2012/ND-CP of November 12, 2012, on liquor production and trading;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Taxation and the General Director of Customs,
The Minister of Finance promulgates the Circular guiding the printing, issuance, management and use of stamps of imported liquor products and liquor produced for domestic consumption as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular provides the printing, issuance, management and use of stamps of imported liquor and stamps of liquor products produced for domestic consumption (below referred to as liquor stamps).
Stamps of imported liquor products and stamps of liquor produced for domestic consumption shall be sold only to organizations and individuals having liquor production licenses or liquor distribution licenses.
Article 2. Subjects of application
1. Liquor products produced for domestic consumption which are circulated on the market from January 1, 2014, and liquor products imported for sale in Vietnam must have stamps affixed on their containers.
2. Cases in which liquor stamps are not required
- Liquor produced by manual methods for sale to enterprises licensed to produce liquor for further processing;
- Liquor products produced for export or overseas offering or exhibition;
- Imported liquor within the duty-free limits provided in the Law on Import Duty and Export Duty and guiding documents.
Chapter II
SPECIFIC PROVISIONS
Article 3. Specimens of stamps and provisions on affixture of stamps
1. Principles
Imported and domestically produced liquor must be contained in bottles, including jars, decanters, vases, cans, bags, boxes and barrels (below collectively referred to as bottles). Each bottle must be affixed with one (1) stamp. For liquor bottles overwrapped with cellophane film, stamps must be affixed on the bottles before such bottles are wrapped up in cellophane film.
2. Specimens of stamps
The specimen of imported-liquor stamp is presented in Appendix 1 to this Circular (not translated).
The specimen of domestically produced-liquor stamp is presented in Appendix 2 to this Circular (not translated).
3. Places for affixing stamps
A liquor stamp shall be affixed on liquor product container at the place where liquor may be taken out (bottle cap, jar lid, decanter stopper or pour spout, etc.), ensuring that the stamp will be torn and cannot be re-used after the bottle is opened.
4. Stamp-affixing units
For bottled liquor imported through border gates: Enterprises shall affix imported-liquor stamps under customs supervision at places where physical inspection of goods is conducted.
For liquor imported for bottling: Enterprises shall affix imported-liquor stamps at bottling establishments before selling liquor products in the domestic market and take responsibility for the affixture of stamps.
For domestically produced liquor: Organizations and individuals having a license to produce liquor (including license for manual production of liquor for sale and license for industrial production of liquor) for domestic consumption (below collectively referred to as domestic liquor producers) shall affix stamps on liquor products at production establishments according to regulations after liquor is bottled and before liquor products are sold in the domestic market.
Article 4. Stamp management principles
Imported-liquor stamps and domestically produced-liquor stamps are provided by the Ministry of Finance in Appendices 1 and 2 to this Circular.
The General Department of Customs shall print and issue imported-liquor stamps.
The General Department of Taxation shall print and issue domestically produced-liquor stamps.
The printing, issuance, management and use of liquor stamps comply with current regulations on management and use of tax prints.
Article 5. Management of imported-liquor stamps
1. Notification of issuance of liquor stamps
Before selling imported-liquor stamps, the General Department of Taxation shall send stamp issuance notices to provincial-level Customs Departments. In case of changing the size, content or form of stamps, the General Department of Customs shall issue a new stamp issuance notice to replace the former one. A stamp issuance notice must state the form, content, size and properties of each specimen of stamp.
The imported-liquor stamp issuance notice shall be published on the General Department of Customs’ website within fifteen (15) working days after a new specimen of imported-liquor stamp is issued.
2. Distribution of imported-liquor stamps
The General Department of Customs shall distribute liquor stamps to provincial-level Customs Departments for the latter to sell stamps to units according to their annual registrations.
Based on the quantity of liquor products declared by customs declarants, customs offices carrying out import procedures shall sell stamps to importers and inscribe in import customs declarations the quantity and serial number of stamps actually used.
In case of importing liquor for bottling, at the beginning of a year, enterprises shall register with customs offices with which they open customs declarations the volume of imported liquor as well as the corresponding quantity of bottled liquor products produced in the year for the customs offices to anticipate the quantity of stamps to be sold.
In case imported liquor is subject to confiscation, if competent agencies permit the sale of such liquor in the market, agencies which have issued confiscation decisions shall notify customs offices of the quantity of confiscated goods so as to buy stamps from customs offices before selling such liquor in the domestic market.
3. Procedures for selling imported-liquor stamps
To purchase stamps, a liquor importer must produce the following documents:
- A customs declaration; or a competent agency’s decision on sale or auction of confiscated liquor and a minutes on assessment of quality of illegally imported liquor subject to confiscation (for confiscated liquor);
- An application for purchase of imported-liquor stamps (made according to a set form);
- A letter of recommendation;
- The identity card of the person who directly purchases stamps or another paper of equivalent validity.
4. Handling of cases in which imported-liquor stamps are lost or damaged
If detecting imported-liquor stamps are lost, stamp-using or -managing units shall make a report thereon (according to a set form) and send it to their superior-level agencies within five (05) working days after detecting the loss. The heads of stamp-using or -managing units shall identify the cause and persons in charge of the loss for handling according to regulations, and, at the same time, report such to related agencies for the latter to take measures to prevent the abuse of lost stamps.
In the course of affixing stamps, if stamps are insufficient, redundant or damaged (torn or ragged), liquor importers shall make a detailed list of insufficient, redundant and damaged stamps and return redundant or damaged stamps to customs officers in charge of goods supervision and inspection.
Customs offices which have sold liquor stamps shall refund money amounts paid for stamps redundantly purchased to organizations or enterprises, in case stamps are redundant, or re-grant the equivalent quantity of stamps, in case stamps are damaged or insufficient not due to organizations’ or enterprises’ fault (stamps are wrongly numbered or printed due to producers’ fault).
For confiscated imported liquor, if detecting that stamps are lost, organizations affixing stamps shall send a report thereon (made according to a set form) to customs offices that have sold such stamps within five (5) working days after detecting the loss.
5. Reporting on, and finalization of use of, imported-liquor stamps
For enterprises that affix stamps under customs supervision: Enterprises that import liquor shall make reports on the use of imported-liquor stamps right after the import is completed (according to a set form) and send such reports to customs officers in charge of goods supervision before goods are cleared from customs procedures.
For organizations and enterprises that purchase imported-liquor stamps, affix stamps by themselves and take responsibility for the affixing of stamps: Within ten (10) working days after completing the affixture of stamps on a lot of confiscated or imported liquor, organizations or enterprises shall make a detailed list of used liquor stamps, clearly stating their serial number, and send such list to customs offices that have sold such stamps for management.
Customs officers assigned to sell stamps or supervise the affixture of stamps shall finalize imported-liquor stamps with stamp-distributing units within two (02) working days after goods are cleared from customs procedures. Enterprises’ reports on the use of imported-liquor stamps serve as a basis for finalization of used stamps.
Customs offices at all levels that use imported-liquor stamps shall open books to monitor the quantity of stamps in stock at the beginning of each period, the quantity of stamps received, sold to importers, and lost or damaged in the period, and the quantity of stamps left at the end of the period and make quarterly, biannual and annual reports on the use of stamps for sending to superior-level customs offices according to regulations.
Article 6. Management of domestically produced-liquor stamps
1. Notification of issuance of liquor stamps
Before selling stamps, the General Department of Taxation shall issue stamp issuance notices to provincial-level Tax Departments. In case of changing the size, content or form of a specimen of stamp, the General Department of Taxation shall issue a new stamp issuance notice to replace the former one.
A stamp issuance notice must display the form, content, size and properties of each specimen of stamp.
A notice of issuance of domestically produced-liquor stamps shall be published on the General Department of Taxation’s website within fifteen (15) working days after its effective date.
2. Registration of the quantity and kinds of stamps to be used
Based on their annual liquor production plans, domestic liquor producers shall send their plans on the quantity of liquor stamps to be purchased (made according to a set form) to their managing tax offices no later than November 30 of the year preceding the planning year.
For example: Based on its 2015 liquor production plan, Establishment A plans to purchase 10,000,000 liquor stamps for 2015. It shall send its stamp purchase plan to its managing tax office no later than November 30, 2014.
Domestic liquor producers that fail to register plans on use of liquor stamps shall be regarded as not having no demand for liquor stamps.
In case the liquor production process changes, giving rise to a change in the demand for liquor stamps in a year, liquor producers shall send a written registration of the quantity of stamps to be additionally purchased in the planning year (made according to a set form) to their managing tax offices at least ten (10) working days before the expected date for additional purchase of stamps.
For example: Establishment A has already sent its 2015 plan on purchase of liquor stamps, anticipating the quantity of to-be-purchased stamps is 10,000,000. By the end of the first quarter of 2015, Establishment A sees its demand for liquor stamps in 2015 increasing to 10,500,000. In this case, Establishment A shall register in writing the adjustment to the quantity of stamps to be purchased in 2015 with tax offices at least ten (10) working days before the expected date for stamp purchase.
At the end of a planning year, if the purchased stamps are not used up, the remainder may be further used in the subsequent year.
3. Sale of liquor stamps
The General Department of Taxation shall distribute liquor stamps to provincial-level Tax Departments. Provincial-level Tax Departments and district-level tax branches shall sell domestically produced-liquor stamps to organizations and individuals having liquor production licenses (including licenses for manual production of liquor for sale and licenses for industrial production of liquor) for the latter to affix stamps on domestically produced liquor by themselves according the regulations.
Based on their plans on purchase or additional purchase of stamps of the planning year, when coming to their managing tax offices to purchase stamps, organizations and individuals shall produce the following papers:
- An application for purchase of stamps of liquor produced for domestic consumption (made according to a set form);
- A certified copy of a liquor production license granted by a competent agency according to regulations (for first-time purchase of stamps);
- A letter of recommendation of the enterprise;
- The identity card of the person who directly purchases stamps, which remains valid as prescribed by the law on identity cards.
4. Reporting on the use of liquor stamps
Quarterly, organizations and individuals producing liquor for domestic consumption that use liquor stamps shall make reports on use of liquor stamps (according to a set form) and send such reports to their managing tax offices no later than the 30th of the first month of the subsequent quarter.
5. Settlement of liquor stamps of liquor producers subject to production suspension, dissolution, bankruptcy; division, split-up or merger
When suspending production activities, being dissolved or bankrupt, a domestic liquor producer shall finalize liquor stamps and destroy the quantity of stamps left unused within five (05) working days after the producer announces the production suspension or the effective date of the decision on its dissolution or bankruptcy.
In case of merger, tax offices shall shift the quantity of stamps left at merged organizations or individuals to the names and tax identification numbers of organizations and individuals.
In case of split-up, tax offices shall shift the quantity of stamps left upon the split-up to the names and tax identification numbers of organizations and individuals at the latter’s request.
Organizations and individuals (except tax offices) are banned from transferring or selling lending or borrowing liquor stamps.
6. Handling of cases in which liquor stamps are lost or damaged
If detecting that liquor stamps are lost, organizations and individuals producing liquor for domestic consumption shall make a report thereon (according to a set form) and send such report to their managing tax offices within five (05) working days after detecting the loss.
If their stamps are damaged (torn or damaged) or if no longer wishing to use stamps, organizations and individuals producing liquor for domestic consumption shall make a written registration of stamp destruction, enclosed with a detailed list of to-be-destroyed stamps, send them to their managing tax offices. The Ministry of Finance shall authorize directors of provincial-level Tax Departments to approve in writing the destruction by producers. Producers shall take responsibility before law for the quantity of destroyed stamps.
A dossier of stamp destruction comprises:
- A written approval of the provincial-level Tax Department;
- A decision on establishment of a liquor stamp destruction council (for institutional producers);
- A notice of liquor stamp destruction results.
Stamp destruction dossiers shall be preserved at liquor producers. Destruction results notices (made according to the a set form) shall be sent to tax offices managing the producers within five (05) working day after the date of stamp destruction.
Chapter III
INSPECTION RESPONSIBILITIES AND HANDLING OF VIOLATIONS
Article 7. Inspection responsibilities
Functional agencies shall, within the ambit of their powers and tasks, inspect and strictly control the affixture of stamps on liquor products so as to detect and handle violations according to this Circular.
Article 8. Handling of violations
Imported or domestically produced liquor products which are subject to stamp affixture but not affixed with stamps, affixed with stamps improperly or affixed with counterfeit stamps shall be regarded goods involved in violation and handed according to regulations on smuggled, imitation or counterfeit goods.
Liquor importers and domestic liquor producers that fail to affix stamps on their imported or domestically produced liquor products shall be regarded as having committed violations and handled under Article 23 of the Government’s Decree No. 94/2012/ND-CP of November 12, 2012, on liquor production and trading.
Liquor importers and domestic liquor producers that fail to comply with the regulations on reporting, stamp destruction and stamp finalization with tax offices and customs offices shall be sanctioned under Article 40 of the Government’s Decree No. 109/2013/ND-CP of September 24, 2013, on sanctioning of administrative violations in the field of management of prices, charges, fees and invoices.
Domestic organizations and individuals trading in or illegally storing liquor products without stamps or with counterfeit stamps shall be subject to sanctioning of administrative violations in the field of commerce.
Chapter IV
ORGANIZATION OF IMPLEMENTATION
Article 9. Expenses for stamp printing
Customs offices shall sell imported-liquor stamps to liquor importers upon carrying out customs procedures. Tax offices shall sell domestically produced-liquor stamps to organizations and individuals that have liquor production licenses (including license for manual production of liquor for sale and license for industrial production of liquor).
The proceeds from sale of stamps must be enough to cover expenses for stamp printing and issuance according to regulations.
Article 10. Affixture of stamps to domestically produced liquor products circulated in the market by December 15, 2013
Organizations and individuals trading in liquor products shall conduct inventory and make lists of liquor products left in stock by December 15, 2013 (according to a set form).
Such lists must be examined and certified by market management agencies and sent to tax offices managing liquor trading between December 1, 2013, and December 15, 2013.
Tax offices managing liquor trading shall base themselves on lists of liquor products left in stock by December 15, 2013, certified by market management agencies of the same level, to sell stamps to liquor traders for the latter to affix stamps.
Article 11. Effect
1. This Circular takes effect on January 1, 2014.
2. To annul the guidance promulgated by the Ministry of Finance before the effective date of Circular and inconsistent with this Circular.
3. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and settlement.-
For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN
Vietnamese
Circular 160/2013/TT-BTC DOC (Word)
Circular 160/2013/TT-BTC PDF (Original)
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