Circular 93/2026/TT-BTC printing, issuance, management and use of electronic stamps for alcohol and tobacco

CIRCULAR

On the printing, issuance, management and use of e-stamps for liquor and tobacco products

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

Pursuant to the Law on E-Transactions No. 20/2023/QH15, as amended and supplemented under Law No. 60/2024/QH15;

Pursuant to the Law on Digital Transformation No. 148/2025/QH15;

Pursuant to the Law on Cyber Security No. 116/2025/QH15;

Pursuant to the Government's Decree No. 67/2013/ND-CP detailing some articles and implementation measures of the Law on Prevention and Control of Tobacco Harms regarding tobacco business, as amended and supplemented under Decree No. 106/2017/ND-CP, Decree No. 08/2018/ND-CP and Decree No. 17/2020/ND-CP;

Pursuant to the Government's Decree No. 105/2017/ND-CP on liquor trading, as amended and supplemented under Decree No. 17/2020/ND-CP;

Pursuant to the Government's Decree No. 254/2026/ND-CP detailing a number of articles of, and providing measures for organization and guidance for the implementation of, the Law on Tax Administration No. 108/2025/QH15 concerning electronic invoices and electronic documents;

Pursuant to the Government's Decree No. 29/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Finance as amended and supplemented under Decree No. 166/2025/ND-CP;

At the proposal of the Director General of the Department of Taxation and the Director General of the Department of Customs;

The Minister of Finance hereby promulgates the Circular on the printing, issuance, management and use of e-stamps for liquor and tobacco products.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular prescribes the printing, issuance, management and use of e-stamps for liquor and tobacco products imported or manufactured for domestic consumption.

Article 2. Subjects of application

1. Enterprises, organizations and individuals manufacturing or importing liquor and tobacco products subject to stamp affixture in accordance with law.

2. Tax agencies and customs agencies.

3. Other relevant agencies, units, organizations and individuals.

Chapter II

SPECIFIC PROVISIONS

Article 3. E-stamps and e-stamp affixture

1. E-stamps for liquor and tobacco products are stamps bearing signs recognizable to the naked eye and QR codes containing information and data on e-stamps. The QR codes on e-stamps must be capable of being read, looked up and authenticated by appropriate technical means. E-information and e-data may be looked up through the Tax administration information system, the Department of Customs's web portal to serve the management and information look-up needs of enterprises, organizations, individuals, consumers and state management agencies.

2. Stamp specimens and description of e-stamps:

a) Stamp specimen and description of e-stamps of tobacco manufactured for domestic consumption are presented in Appendix I attached to this Circular;

b) Stamp specimen and description of e-stamps of liquor manufactured for domestic consumption are presented in Appendix II attached to this Circular;

c) The description of e-stamps of the imported liquor is presented in Appendix IV to this Circular;

d) The description of the stamp and location for stamp affixture of imported tobacco are presented in Appendix V attached to this Circular.

3. Principles of e-stamps affixture:

a) Tobacco products imported and manufactured for domestic consumption subject to stamp affixture in accordance with the Government’s Decree No. 67/2013/ND-CP detailing some articles and implementation measures of the Law on Prevention and Control of Tobacco Harms regarding tobacco business, as amended and supplemented under Decree No. 106/2017/ND-CP, Decree No. 08/2018/ND-CP and Decree No. 17/2020/ND-CP must be affixed with e-stamps in accordance with this Circular.

Tobacco products must be packed into packets (including packs or boxes), hereinafter collectively referred to as cigarette packets. Each cigarette packet shall be affixed with one (01) e-stamp. In case the cigarette packet is covered by cellophane film, the e-stamp must be affixed to the packet before it is covered by the outer cellophane layer. The e-stamp shall be affixed at the position to ensure that once the cigarette packet is opened, the stamp will be torn.

b) Liquor imported or produced for domestic consumption subject to stamp affixture as prescribed in the Government's Decree No. 105/2017/ND-CP on liquor trading, as amended and supplemented under Decree No. 17/2020/ND-CP must be affixed with e-stamps in accordance with this Circular.

Liquor imported or produced for domestic consumption must be packed into bottles (including also jars, pots, containers, cans, bags, boxes and barrels), hereinafter collectively referred to as liquor bottles. Each bottle of liquor shall be affixed with one (01) e-stamp. In case the liquor bottle is covered by a cellophane film, the e-stamp must be affixed to the bottle before the outer cellophane layer is sealed. Liquor e-stamps shall be affixed on liquor product packages across the position through which liquor can be taken out (bottle cap, jar cap, container cap, spout or similar location) to ensure that once opened, the stamp will be torn and cannot be reused.

c) The e-stamps affixture must ensure that the identification information on the stamp is not obscured, erased, distorted and that the capability of looking up and authenticating stamp information is maintained under normal conditions of circulation, storage and transportation of the products.

4. Units conducting the e-stamp affixture:

a) Enterprises and organizations importing bottled liquor, finished liquor products in barrels or tanks for bottling or importing tobacco products must affix e-stamps during the process of carrying out import procedures or after completing import procedures but must ensure the e-stamp affixture before putting products into the market for consumption;

b) In case enterprises or organizations importing bottled liquor products or tobacco products conduct the e-stamp affixture at overseas production establishments, the e-stamp affixture must be completed prior to the importation of such products into the territory of Vietnam;

c) With regard to tobacco products manufactured for domestic consumption: Enterprises that have permits for the manufacture of tobacco products shall affix e-stamps according to regulations for tobacco products at the manufacture establishments after tobacco products are packed in packets and before tobacco products are sold to the domestic market;

d) With regard to liquor produced for domestic consumption: organizations and individuals manufacturing domestic liquor shall affix liquor e-stamps according to regulations for liquor products they produce right at production establishments after liquor is bottled and before liquor products are sold to the domestic market;

dd) Enterprises, organizations and individuals shall take responsibility for affixing e-stamps in accordance with this Circular.

5. Management of e-stamp data:

a) The Department of Taxation shall manage the data of e-stamps for liquor and tobacco products manufactured for domestic consumption. The Department of Customs shall manage the data of e-stamps for imported tobacco and imported liquor;

b) Tax agencies at all levels and customs agencies at all levels shall manage, look up, exploit and use e-stamp data according to the decentralization of Department of Taxation and Department of Customs; coordinate and provide information on e-stamps with agencies and units with relevant functions and tasks to serve the management;

c) The management of data on e-stamps for liquor and tobacco products must ensure the uniqueness of e-stamp management code and the ability to look up e-stamps within the scope of management of tax agencies and customs agencies;

d) The management, exploitation, look-up, authentication and sharing of e-stamp data must ensure information safety, data confidentiality, network security, decentralization of access rights and retention of data-processing logs in accordance with law.

Article 4. Principles of management and use of e-stamps

1. Principles of management:

a) The Department of Customs shall print and issue e-stamps for imported tobacco products and imported liquor products and sell such e-stamps to enterprises and organizations licensed to import tobacco and liquor products or enterprises and organizations permitted to purchase confiscated goods, auctioned goods from competent agencies as prescribed;

b) The Department of Taxation shall print and issue e-stamps for tobacco and liquor products manufactured for domestic consumption and sell such e-stamps for tobacco and liquor products manufactured for domestic consumption to organizations and individuals as prescribed by law;

c) Enterprises, organizations and individuals manufacturing or importing liquor and tobacco products shall take full responsibility for the management, use and transmission of information and data of e-stamps to the managing agencies as prescribed.

2. Principles for the use of e-stamps by organizations and individuals:

a) Using e-stamps for the proper purposes and subjects in accordance with this Circular;

b) Not exchanging, purchasing, selling, borrowing or lending e-stamps;

c) Not intentionally losing or damaging e-stamps.

Article 5. Management, purchase and sale of e-stamps for imported liquor and tobacco products

1. Printing and issuance of e-stamps:

a) The Department of Customs shall take responsibility for printing and issuing e-stamps to the regional Customs Branch for use according to the annually registered needs of such units;

b) The regional Customs Branch shall assign the border-gate/non-border-gate Customs agencies to sell e-stamps to enterprises and organizations that have fulfilled their responsibilities as prescribed at Point b, Clause 2 of this Article;

c) All e-stamps must be announced by the Department of Customs for issuance on the electronic information portal of the Department of Customs (address: https://customs.gov.vn) before being put into use. The contents of the issuance announcement include: stamp name, stamp specimen/code, quantity, serial number, time of commencement of use, selling price.

2. Purchase and sale of e-stamps for liquor and tobacco products:

a) Responsibilities of customs agencies:

a.1) The Department of Customs shall announce and update changes in the selling price of e-stamps and notify cases where the e-customs data processing system encounters a breakdown on the electronic information portal of the Department of Customs;

a.2) The border-gate/non-border-gate Customs agencies that sell e-stamps to enterprises and organizations at their request shall ensure that the dossiers of e-stamp purchase are complete as prescribed and that the accumulated number of stamps sold (for the customs sector as a whole) does not exceed the number of stamps provided by the Department of Customs;

b) Responsibilities of enterprises and organizations when purchasing e-stamps for liquor and tobacco products:

b.1) To submit an application for purchasing e-stamps for imported liquor/tobacco products, made according to Form No. 09/TEM provided in Appendix VI attached to this Circular, to the e-customs data processing system or to submit a hard copy thereof in case the system encounters a breakdown;

b.2) To make payment for stamp purchase, receive stamps, and manage and use stamps in accordance with this Circular.

3. Report on the use of e-stamps:

a) Enterprises and organizations purchasing e-stamps shall declare and transmit data and information on e-stamps: name of the enterprise or organization affixing the stamp; tax identification numbers of enterprises and organizations affixing the stamp; the number of the customs declaration or the number of the decision on sale of confiscated or auctioned goods; the date of registration of the customs declaration or the date of issuance of the decision on sale of confiscated or auctioned goods; total number of e-stamps to be affixed; the number of e-stamps that have been successfully, number of damaged e-stamps; name of e-stamp, e-stamp code and number; stamp serial number; name of the importer; tax identification numbers of the importer; name of the manufacturer; date of manufacture; product name; packaging specifications; the remaining number of stamps to the e-customs data processing system according to Form No. 12/TEM provided in Appendix VI attached to this Circular;

b) Time limit for transmission of e-stamp data and information: within 05 working days from the date of completion of e-stamp affixture in Vietnam for the shipment and before such products are put on the market for consumption for imported liquor and tobacco products; within 05 working days from the date of customs clearance and before such products are put on the market for consumption for imported liquor and tobacco products that have been affixed with e-stamps at overseas manufacturing establishments;

c) In case e-stamp data sheet submitted to the customs agencies contains errors or omissions or the need for adjustment or supplementation, immediately after detecting errors, omissions or needs to be adjusted or supplemented (no more than 05 working days from the date of completion of submission of the e-stamp information and data), the customs declarant shall send the e-stamp data sheet replacing the e-stamp data sheet with errors, omissions or the need for adjustment or supplementation that have been sent according to Form No. 12/TEM provided in Appendix VI attached to this Circular;

d) With regard to damaged e-stamps among the total number of e-stamps declared by enterprises and organizations, such e-stamps shall be invalid for use upon look-up on the Department of Customs’ system;

dd) In case the e-customs data processing system encounters a breakdown as notified on the electronic information portal of the Department of Customs, upon completion of e-stamp affixture to goods, enterprises or organizations shall prepare a report on the use of e-stamps according to Form No. 12/TEM provided in Appendix VI attached to this Circular and submit it to the border-gate/non-border-gate customs agencies that sold e-stamps. Within 05 working days from the date the customs agency notifies the system breakdown has been fixed, the enterprises or organizations shall declare and submit data and information on e-stamps to the e-customs data processing system as prescribed.

4. Look-up of information about e-stamps:

a) When users of imported liquor or imported tobacco products or relevant agencies have the need to look up information on e-stamps for imported liquor or tobacco products affixed to imported liquor products or imported tobacco products, they shall scan the QR code or access the electronic information portal of the Department of Customs;

b) Information on e-stamps for imported liquor or tobacco products displayed through the QR code affixed to imported liquor or tobacco products includes: stamp serial number; stamp name, stamp specimen, stamp code; name of the manufacturer; date of manufacture; name of the importer; tax identification numbers of importer; product name; packaging specifications; customs declaration number/decision number; the date of registration of the declaration/the date of the decision.

5. Handling in case of loss, fire, damage or destruction of e-stamps:

a) Responsibilities of customs agencies:

a.1) To participate in councils for destruction of e-stamps established by enterprises or organizations;

a.2) To receive and update notices of e-stamp destruction from enterprises or organizations as follows: The customs system shall automatically receive notices of e-stamp destruction results from enterprises and organizations and automatically update information on serial numbers of e-stamps that are invalid for use on the e-customs data processing system.

b) Responsibilities of enterprises and organizations:

b.1) In case of loss or burning of e-stamps: enterprises and organizations detecting such loss or burning shall use accounts issued by customs agencies to report the loss or burning of e-stamps on the e-customs data processing system within 05 working days from the date of detection according to the following contents: Stamp name; stamp specimen and stamp code; serial number, quantity and reason for loss or burning of stamps, according to Form No. 11/TEM provided in Appendix VI attached to this Circular. In case the lost e-stamp is recovered, the enterprise or organization shall destroy such e-stamp within 05 working days from the date on which the lost e-stamp is recovered. The destruction of e-stamps shall comply with Point b.3 of this Clause;

b.2) In case an e-stamp is damaged: the enterprise or organization detecting such damage shall use the account issued by the customs agencies to prepare a report on the damage of the e-stamp on the e-customs data processing system within 05 working days from the date of detection, according to the following contents: stamp name; stamp specimen and stamp code; serial number, quantity and reason for the damage according to Form No. 11/TEM provided in Appendix VI attached to this Circular and shall destroy the damaged e-stamps. The destruction of damaged e-stamps shall comply with Point b.3 of this Clause;

b.3) Enterprises and organizations importing liquor and tobacco products shall destroy e-stamps for imported liquor and tobacco products in the following order:

b.3.1) To make an inventory of e-stamps for imported liquor or tobacco products to be destroyed, clearly stating name of the e-stamp issuer; name, address and tax identification number of the unit granted with e-stamps; time of issuance; the number of issued e-stamps (from serial number ... to serial number ..., total number); properties of the e-stamp specimen and list of declaration form or numbers and dates of decisions on sale of confiscated or auctioned goods issued by competent agencies;

b.3.2) To establish a Council for destruction of e-stamps for imported tobacco products and liquor products, including: representatives of the border-gate/non-border-gate customs agencies responsible for management, representative of the enterprise’s or organization's leader, representatives of accounting department, production or business department of the organization or enterprise;

b.3.3) To make a record of destruction of e-stamps for imported tobacco or liquor products, clearly stating the reason for destruction, quantity of destroyed e-stamps (from serial number ... to serial number ..., total number) and method of destruction;

b.3.4) After completing the destruction of e-stamps (ensuring that the destroyed e-stamps cannot be reused), members of the Council for destruction of e-stamps shall sign the record and take responsibility before law for any errors.

Dossiers on the destruction of e-stamps for imported liquor or tobacco products shall be kept by enterprises and organizations using such e-stamps for imported liquor or tobacco products.

b.4) To notify the result of e-stamp destruction via the customs e-data processing system within 05 working days from the date of completion of the record of e-stamp destruction according to Form No. 10/TEM provided in Appendix VI attached to this Circular. The notification dossier includes: a copy of the inventory List; the Record of destruction of e-stamps for imported liquor or imported tobacco that need to be destroyed and update information on e-stamp destruction includes: name of the stamp seller; name, address and tax identification number of the stamp-purchaser; time of purchase; the number of stamps (from serial number ... to serial number ..., total); properties of the e-stamp specimen and list of declaration form or numbers, dates of decisions on sale of confiscated or auctioned goods issued by competent agencies, serial numbers of destroyed stamps.

6. Procedures for purchasing e-stamps for affixture at overseas manufacturing establishments prior to importation into the Vietnamese market:

a) When transporting e-stamps to overseas manufacturing establishments for affixture to products and goods, based on the delivery time limit specified in the purchase and sale contract, the enterprise or organization shall declare the temporary export - re-import period on the customs declaration and carry out customs procedures for temporary export at a convenient place;

b) When importing stamped goods, in addition to carrying out import procedures applicable to the corresponding type of products or goods, enterprises and organizations must declare customs declarations and carry out procedures for re-import of the quantity of e-stamps corresponding to the quantity of stamped products and goods;

c) In case the number of stamps that have undergone temporary export procedures have not been used or have not been fully used, the enterprise or organization shall be responsible for preserving them for use on the remaining quantity of products and goods under the purchase and sale contract. In case such e-stamps are transferred for use under another purchase and sale contract, it must be notified to the customs agency selling the e-stamps and the information on stamp purchase on the customs e-data processing system must be updated.

Article 6. Management of e-stamps for liquor and tobacco products manufactured for domestic consumption

1 Responsibilities of tax agencies at all levels in the management of issuance notices and the issuance and sale of e-stamps for liquor and tobacco products manufactured for domestic consumption:

a) Responsibilities of the Department of Taxation:

a.1) To notify the issuance of e-stamps for liquor and tobacco products on the Tax administration information system prior to the sale, according to Form No. 01/TB/TEM provided in Appendix III attached to this Circular.

The Department of Taxation shall print e-stamps on the basis of consolidated plans of the tax agencies of provinces and cities (according to the registration of enterprises, organizations and individuals manufacturing liquor and tobacco products) and maintain a reserve of up to 20% of the printing plan;

a.2) To issue e-stamps for liquor and tobacco products to the tax agencies of provinces and cities that have registered to receive such e-stamps;

a.3) To receive and look up e-stamps for liquor and tobacco products on the Tax administration information system;

a.4) To notify that e-stamps for liquor and tobacco products are invalid for use due to loss, burning or damage at the warehouse of the Department of Taxation, or due to changes in policies on e-stamp management.

b) Responsibilities of tax agencies at all levels:

b.1) The tax agencies of provinces and cities shall receive e-stamps for liquor and tobacco products from the Department of Taxation and sell such e-stamps to organizations and individuals manufacturing liquor; and enterprises holding valid licenses for manufacture of tobacco products within their localities as prescribed (including the issuance of e-stamps to their affiliated tax agencies for the sale of e-stamps as prescribed);

b.2) Tax agencies at all levels shall maintain detailed records of the number of stamps in stock at the beginning of the period, the number of stamps received, the number of stamps sold to enterprises, organizations and individuals, the number of stamps lost, burned, damaged or destroyed in the period, the number of stamps remaining at the end of the period, and prepare quarterly and annual reports on settlement of proceeds from the sale of e-stamps to superior tax agencies;

b.3) Receipt of dossiers of registration and use of e-stamps from enterprises, organizations and individuals:

b.3.1) Within 01 working day from the date on which the Tax administration information system successfully receives the dossier of registration and use of e-stamps submitted by an enterprise, organization or individual as prescribed in Clause 2 of this Article, the tax agency shall send a notice of acceptance or rejection of the dossier for registration and use of e-stamps according to Form No. 02/TB/TEM provided in Appendix III attached to this Circular to such enterprises, organizations and individuals via the Tax administration information system. The Tax administration information system will automatically generate and return notices in respect of Form No. 04/TEM and Form No. 07/TEM provided in Appendix III attached to this Circular.

b.3.2) In case of rejection, the tax agency shall notify the reason for rejection and guide the enterprise, organization or individual in supplementing the dossier as prescribed.

b.4) Sale of e-stamps and handling of remaining e-stamps for enterprises, organizations and individuals that are divided, separated, merged or transferred to another managing tax agency and have the need to continue using e-stamps:

b.4.1) The tax agency shall sell e-stamps immediately after the enterprise, organization or individual has fully completed the procedures for e-stamp purchase as prescribed in this Circular;

b.4.2) For enterprises, organizations and individuals that are divided, separated, merged or transferred to another directly managing tax agency and have the need to continue using the remaining e-stamps:

In case of accepting the registration for adjustment of the remaining e-stamps of the enterprise, organization or individual, the tax agency shall immediately transfer the remaining e-stamps of the divided, separated or merged enterprise, organization or individual to the name and tax identification number of the enterprise, organization or individual after such division, separation or merger, or transfer the remaining e-stamps from the transferring tax agency to the receiving tax agency so that enterprises, organizations and individuals can continue using them as prescribed;

In case of rejection, the tax agency shall notify the reason for rejection and guide the enterprise, organization or individual in supplementing the dossier as prescribed.

b.4.3) To update information on e-stamps sold or transferred by tax agencies to enterprises, organizations and individuals that are divided, separated, merged or transferred to another directly managing tax agency and have the need to continue using such e-stamps, including the following contents: name and tax identification number of the enterprise, organizations and individuals manufacturing liquor or tobacco products for domestic consumption; name of the tax agency selling the e-stamp, name of the stamp type, stamp specimen, stamp code, serial numbers from ... to ....; the date of sale of stamps or date of transfer to another tax agency for management, quantity and selling price.

b.5) Cases in which the tax agency announces that e-stamps for liquor and tobacco products are invalid for use:

b.5.1) E-stamps for liquor and tobacco products are invalid for use due to loss, burning or damage occurring at warehouses of the tax agency;

b.5.2) With regard to e-stamps for liquor and tobacco products that are lost, burned, damaged or invalid for use by enterprises, organizations or individuals, they must report and notify the tax agency through the Tax administration information system in the cases specified at Point h, Clause 2 of this Article; tax agencies are not required to issue notifications that such e-stamps are invalid for use;

b.5.3) E-stamps for liquor and tobacco products of enterprises, organizations or individuals whose tax identification numbers have been invalidated;

b.5.4) E-stamps for liquor and tobacco products of enterprises, organizations or individuals that are subject to verification by tax agencies and have been notified as not operating at their registered addresses;

b.5.5) Enterprises, organizations and individuals using e-stamps for liquor and tobacco products during the period in which they have notified competent state management agencies of the suspension of their production and business activities;

b.5.6) In case an act of using e-stamps for liquor and tobacco products on smuggled goods, prohibited goods, counterfeit goods or goods infringing intellectual property rights is detected by a competent agency and notified to the tax agency;

b.5.7) In case a business registration agency or another competent state agency requests an enterprise, organization or individual to cease production and business activities in accordance with law;

b.5.8) E-stamps for liquor and tobacco products of enterprises, organizations or individuals that commit acts of giving, selling, exchanging, borrowing or lending e-stamps;

b.5.9) E-stamps for liquor and tobacco products of enterprises, organizations or individuals that are notified by state management agencies as being used in contravention of regulations.

2. Responsibilities of enterprises, organizations and individuals in the management and use of e-stamps for liquor and tobacco products manufactured for domestic consumption:

a) Registration for use of e-stamps for liquor and tobacco products:

a.1) Organizations and individuals manufacturing liquor, or enterprises holding valid licenses for manufacture of tobacco products for domestic consumption issued by competent agencies, shall, based on their annual production output and permitted production period (if any), use valid e-transaction accounts issued by tax agencies to access the Tax administration information system to register the use of e-stamps according to Form No. 01/TEM provided in Appendix III attached to this Circular;

a.2) Enterprises, organizations and individuals that receive, via electronic means, notices from tax agencies according to Form No. 02/TB/TEM provided in Appendix III attached to this Circular regarding the acceptance or rejection of registration for the use of e-stamps for liquor and tobacco products:

a.2.1) In case of acceptance, enterprises, organizations and individuals using valid e-transaction accounts that have been granted by tax agencies shall access the Tax administration information system to continue carrying out the contents specified in this Clause;

a.2.2) In case of rejection, the enterprise, organization or individual shall supplement the dossier in accordance with the notice of the tax agency before re-submitting the electronic registration for the use of e-stamps.

b) Making plans for purchase of e-stamps for liquor and tobacco products:

b.1) Based on the annual plan for manufacture of liquor and the annual plan for manufacture of tobacco products for domestic consumption, no later than May 15 of the year preceding the planned year, organizations and individuals manufacturing liquor, or enterprises manufacturing tobacco products for domestic consumption, shall use valid e-transaction accounts granted by tax agencies to access the Tax administration information system to register plans for purchase of e-stamps according to Form No. 02/TEM provided in Appendix III attached to this Circular. The quantity of e-stamps requested for purchase must not exceed the permitted production output under a valid production license issued by a competent agency (if any). Where such quantity exceeds the permitted production output, the reason therefor must be clearly stated.

Organizations and individuals manufacturing liquor, or enterprises manufacturing tobacco products for domestic consumption, that fail to register plans for the use of e-stamps shall be deemed to have no demand for purchasing e-stamps.

In case an enterprise owning a liquor or tobacco product brand hires another entity to process such product, the e-stamps of the brand-owning enterprise shall be used;

b.2) In case during the year, enterprises, organizations and individuals have fluctuations in production, resulting in an increased demand for e-stamps; or where organizations or individuals newly engage in liquor production, or enterprises newly obtain licenses for manufacture of tobacco products for domestic consumption after May 15 of each year: at least 30 days before the date of requesting the purchase of e-stamps, enterprises, organizations and individuals using valid e-transaction accounts granted by tax agencies shall access the Tax administration information system to register the quantity of e-stamps to be purchased or additionally purchased for the planned year according to Form No. 02/TEM provided in Appendix III attached to this Circular. The total quantity of e-stamps requested for purchase must not exceed the permitted production output under the production license (if any). Where such quantity exceeds the permitted production output, the reason therefor must be clearly stated;

b.3) Enterprises, organizations and individuals that receive, via electronic means, notices from tax agencies according to Form No. 02/TB/TEM provided in Appendix III attached to this Circular regarding the acceptance or rejection of registration of plans for purchase of and additional purchase of e-stamps for liquor and tobacco products:

b.3.1) In case of acceptance, enterprises, organizations and individuals shall carry out procedures for purchase and receipt of e-stamps with the tax agency as prescribed at Point c of this Clause;

b.3.2) In case of rejection, the enterprise, organization or individual shall supplement the dossier as notified by the tax agency before re-submitting the registration of the plan for purchase of e-stamps as prescribed.

c) Purchasing e-stamps for liquor and tobacco products:

c.1) Based on the plans for purchase and additional purchase of e-stamps for the planned year registered with the directly managing tax agency, enterprises, organizations and individuals using valid e-transaction accounts issued by tax agencies shall access the Tax administration information system to register for purchase of e-stamps according to Form No. 02/TEM provided in Appendix III attached to this Circular;

c.2) Within 01 working day, the tax agency shall send, via electronic means, a notice according to Form No. 02/TB/TEM provided in Appendix III attached to this Circular to the enterprise, organization or individual regarding the acceptance or rejection of the request for purchase of e-stamps for liquor and tobacco products.

c.2.1) In case of acceptance, upon coming to the tax agency to purchase and receive e-stamps for liquor and tobacco products, enterprises, organizations and individuals shall make payment for the purchase of e-stamps, receive e-stamps, and manage and use such e-stamps in accordance with this Circular;

c.2.2) In case of rejection, the enterprise, organization or individual shall supplement the dossier in accordance with the notice of the tax agency before carrying out the procedures for purchasing and receiving e-stamps as prescribed.

d) When an enterprise, organization or individual issues e-stamps to its production department, the enterprise, organization or individual shall scan the QR code attached to the e-stamp box, e-stamp block or individual e-stamp, and simultaneously enter the following information: name of goods, production time (by day/month/year or month/year), unit of measurement (liters/bottle for liquor and cigarettes/pack for tobacco products); unit selling price of the product (or provisional unit selling price where the unit selling price has not yet been determined), to ensure the connection of information on e-stamp data transmitted to the Tax administration information system. In case an enterprise, organization or individual detects that the scanned e-stamp data has errors or omissions and needs to be adjusted, the organization, individual or enterprise shall adjust the scanned e-stamp data;

dd) At the end of the planned year, if an enterprise, organization or individual does not use all purchased e-stamps for liquor and tobacco products, the remaining e-stamps may continue to be used in the following year;

e) Transmission of information and data on e-stamps for liquor and tobacco products affixed to liquor and tobacco products manufactured for domestic consumption to tax agencies:

e.1) No later than the 20 day of the following month, enterprises, organizations and individuals using valid e-transaction accounts issued by tax agencies shall access the Tax administration information system to transmit information and data on e-stamps affixed according to Form No. 07/TEM provided in Appendix III attached to this Circular to the Tax administration information system. Where the last day of the time limit falls on a holiday prescribed by law, the time limit shall expire on the working day immediately following such holiday. In case the e-stamp data transmitted to the tax agency contains errors or omissions, or requires supplementation, the enterprise, organization or individual shall resubmit the e-stamp data to replace the previously submitted e-stamp data containing such errors, omissions or matters requiring supplementation;

e.2) Enterprises, organizations and individuals shall receive, via electronic means, notices from tax agencies according to Form No. 02/TB/TEM provided in Appendix III attached to this Circular regarding the acceptance or rejection of the e-stamp data summary table. In case of rejection, enterprises, organizations and individuals shall supplement the dossier in accordance with the notice of the tax agency before resubmitting the e-stamp data as prescribed;

e.3) In case the Tax administration information encounters a technical error and is unable to receive information and data on affixed e-stamps, the Department of Taxation shall announce such technical error on the Tax administration information system. Within 02 working days from the date on which the Department of Taxation announces that the Tax administration information system has resumed normal operation, enterprises, organizations and individuals shall transmit information and data on affixed e-stamps to the tax agency and shall not be deemed as an act of late submission of e-stamp data.

g) Handling of e-stamps for liquor and tobacco products of enterprises, organizations and individuals manufacturing liquor and tobacco products in cases of cessation of production, dissolution or bankruptcy, or where such enterprises, organizations or individuals are subject to division, separation, merger, consolidation or transfer to another directly managing tax agency:

g.1) Organizations and individuals manufacturing liquor, or enterprises manufacturing tobacco products, that cease production, are dissolved, become bankrupt, or are consolidated shall finalize the use of and destroy the remaining purchased e-stamps within 05 working days from the date on which the enterprise, organization or individual notifies the cessation of production, or from the date of the decision on dissolution, bankruptcy or consolidation, and shall send a notice of destruction results according to Form No. 04/TEM provided in Appendix III attached to this Circular to the tax agency;

g.2) Enterprises, organizations and individuals that are divided, separated, merged or transferred to another directly managing tax agency and have the need to continue using the remaining e-stamps shall use valid e-transaction accounts issued by tax agencies, to access the Tax administration information system to register for adjustment of the remaining e-stamps of the divided, separated or merged enterprise, organization or individual to the name and tax identification number of the enterprise, organization or individual after such division, separation or merger, according to Form No. 06/TEM provided in Appendix III attached to this Circular. In case there is no need to continue using such e-stamps, the remaining e-stamps shall be finalized and destroyed in accordance with Point g.1 of this Clause;

g.3) The enterprise, organization or individual shall receive, via electronic means, a notice from the tax agency according to Form No. 02/TB/TEM provided in Appendix III attached to this Circular regarding the acceptance or rejection of the request for continued use of the remaining e-stamps of enterprises, organizations and individuals.

In case of rejection, the enterprise, organization or individual shall supplement the dossier in accordance with the guidance of the tax agency and electronically resubmit Form No. 06/TEM provided in Appendix III attached to this Circular;

h) Handling in case of loss, fire, damage or destruction of e-stamps for liquor and tobacco products:

h.1) In case of loss or burning of e-stamps for liquor and tobacco products: The enterprise, organization or individual shall prepare a record specifying the time and place of the loss or burning of the e-stamps, certified by the commune-level administration of the locality where such loss or burning occurs, and shall keep such record at the enterprise, organization or individual.

Enterprises, organizations and individuals using valid e-transaction accounts granted by tax agencies shall access the Tax administration information system to report the loss or burning of e-stamps no later than 03 working days from the date of detection of such loss or burning, according to Form No. 04/TEM provided in Appendix III attached to this Circular.

In case of recovery of lost e-stamps, enterprises, organizations and individuals shall destroy e-stamps no later than 03 working days from the date of recovery of lost e-stamps and shall report the results of destruction within 03 working days from the date of destruction according to Form No. 04/TEM provided in Appendix III attached to this Circular;

h.2) In case e-stamps for liquor or tobacco products manufactured for domestic consumption are damaged (e-stamps damaged at warehouses or during the production process are e-stamps that remain in physical form but no longer conform to the stamp specimens prescribed in this Circular, such as torn stamps, blurred characters... or e-stamps that no longer remain in physical form (torn into multiple pieces and no longer displaying the identifying features of the stamps, including serial numbers and QR codes)): enterprises, organizations and individuals shall destroy such damaged e-stamps and shall not continue using them (except where the damaged e-stamps no longer remain in physical form, in which case destruction is not required).

In case an e-stamp has been affixed to a product and its use has already been reported, but such e-stamp is subsequently damaged during circulation, or the product becomes unusable and is destroyed by the manufacturer, the enterprise, organization or individual shall destroy the e-stamp.

Enterprises, organizations and individuals using valid e-transaction accounts issued by tax agencies shall access the Tax administration information system to notify the results of destruction of e-stamps within 03 working days from the date of destruction of damaged e-stamps, according to Form No. 04/TEM provided in Appendix III attached to this Circular;

h.3) Enterprises, organizations and individuals shall receive, via electronic means, notices from tax agencies according to Form No. 02/TB/TEM provided in Appendix III attached to this Circular regarding the acceptance or non-acceptance of notices of loss, burning or results of destruction of e-stamps.

In case of rejection, the enterprise, organization or individual shall supplement the dossier in accordance with the guidance of the tax agency and electronically resubmit Form No. 04/TEM provided in Appendix III attached to this Circular;

h.4) A dossier for destruction of e-stamps at an organization or individual manufacturing liquor, or an enterprise manufacturing tobacco product, shall comprise:

h.4.1) Inventory of e-stamps for liquor and tobacco products to be destroyed;

h.4.2) Decision on establishment of a Council for destruction of e-stamps for liquor and tobacco products. The Council for destruction of e-stamps shall comprise: representative of the enterprise’s or organization's leader, representatives of accounting department, production department of the organization or enterprise. Individuals manufacturing liquor are not required to establish a Council for destruction of e-stamps for liquor products;

h.4.3) Record of destruction of e-stamps, clearly stating the reason for destruction. Members of the Council for destruction of e-stamps shall sign the record of destruction of e-stamps and shall take responsibility before law for any errors.

Dossiers on destruction of e-stamps shall be kept by enterprises, organizations and individuals using e-stamps.

3. Look-up and authentication of information on e-stamps affixed to liquor bottles and cigarette packs manufactured for domestic consumption:

a) When users of alcohol or tobacco products or relevant agencies have the need to look up and authenticate information on e-stamps for liquor and tobacco products affixed to liquor or tobacco products manufactured for domestic consumption, they shall scan the QR code or access the Tax administration information system.

b) Information on e-stamps for liquor or tobacco products upon look-up includes: stamp type; stamp specimen; stamp code; stamp serial number; name and tax identification number of the manufacturer of liquor or tobacco products; name of the tax agency selling the e-stamp, the date of sale of the e-stamp; goods name; production time (day/month/year or month/year); units of measurement (liters/bottle for liquor and cigarettes/pack for tobacco products).

Chapter III

IMPLEMENTATION PROVISIONS

Article 7. Funding for e-stamp printing

1. Customs agencies shall sell e-stamps for imported liquor and tobacco products to enterprises importing liquor and tobacco products. Tax agencies shall sell e-stamps for liquor and tobacco products manufactured for domestic consumption to organizations and individuals manufacturing liquor and enterprises holding licenses for manufacture of tobacco products.

2. The selling price of e-stamps shall be determined on the principle of ensuring full recovery of costs, including expenses for printing e-stamps and payment of taxes as prescribed by law; excluding expenses for investment in information technology applications and management technologies serving the receipt, search and management of e-stamp data, which shall be funded by the state budget in accordance with current law.

3. The Director General of the Department of Taxation and the Director of the Department of Customs shall decide on the selling price of e-stamps in accordance with the above principles and actual implementation requirements for each period and each printing and issuance batch of e-stamps in order to meet the planned demand and registered demand for use of e-stamps of enterprises, organizations and individuals permitted to use e-stamps as prescribed.

4. Department of Taxation and Departments of Customs shall be allocated funds from the state budget for printing e-stamps. Proceeds from the sale of e-stamps, after payment of taxes as prescribed by law, shall be fully remitted to the state budget.

Article 8. Handling of violations

Importers of liquor and tobacco products, manufacturers of liquor for domestic consumption, and manufacturers of tobacco products for domestic consumption that lose, burn or damage e-stamps, or fail to comply with regulations on reporting and destruction of e-stamps to tax agencies and customs agencies, shall be sanctioned in accordance with the levels prescribed in the Government's Decree No. 125/2020/ND-CP on sanctioning of administrative violations related to taxes and invoices, as amended and supplemented under Decree No. 102/2021/ND-CP and Decree No. 310/2025/ND-CP.

Article 9. Effect

1. This Circular takes effect from July 01, 2026.

2. E-stamps for liquor and tobacco products issued and printed according to the specimens prescribed in the Minister of Finance’s Circular No. 23/2021/TT-BTC dated March 30, 2021, may continue to be used until they are fully used.

3. This Circular replaces the following Circulars:

a) Circular No. 23/2021/TT-BTC dated March 30, 2021 of the Minister of Finance guiding the printing, issuance, management and use of e-stamps for liquor and tobacco products;

b) Circular No. 31/2025/TT-BTC dated May 31, 2025 of the Minister of Finance amending and supplementing a number of articles of the Minister of Finance’s Circular No. 23/2021/TT-BTC dated March 30, 2021, guiding the printing, issuance, management and use of e-stamps for liquor and tobacco products.

4. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the amended, supplemented or replacing documents shall apply.

5. Any difficulties arising during the implementation of this Circular should be promptly reported by ministries, sectors, local authorities, enterprises, organizations and individuals to the Ministry of Finance for consideration and guidance./.