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.
