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THE
MINISTRY OF FINANCE THE MINISTRY OF TRADE THE MINISTRY OF THE INTERIOR THE
GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
77/1997/TTLT/BTC-BTM-BNV-TCHQ
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Hanoi,
November 01, 1997
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INTER-MINISTERIAL CIRCULAR
ON
AFFIXING TAX STAMPS TO IMPORT GOODS
Pursuant to Decree No. 35-CP
of April 25, 1994 of the Government on the reorganization of the steering of
the market management and the fight against speculation and smuggling and
Decision No. 96-TTg of February 18, 1995 of the Prime Minister issuing the
Regulation on the coordination of activities among the State management
agencies in the management of the market and the fight against smuggling and
other illicit trading acts;
Proceeding from Point 4, Directive No. 853/1997/CT-TTg of October 11, 1997 of
the Prime Minister on the fight against smuggling in the new situation,
assigning the Ministry of Finance to coordinate with the concerned ministries
and branches in applying soon the stamp-affixing measure to manage a number of
key goods items;
Proceeding from Official Dispatch No. 5422/KTTH of October 28, 1997 of the
Office of the Government notifying Deputy Prime Minister Nguyen Tan Dung’s
direction on affixing tax stamps to import goods ;
The Ministry of Finance, the Ministry of Trade, the Ministry of the Interior
and the General Department of Customs jointly provide the following guidance:
A. IMPORT GOODS SUBJECT TO
TAX STAMP AFFIXTURE
1. As from December 1, 1997,
bottled alcohol (including alcohol in jars and flasks), assembled bicycles and
assorted electric fans imported by business organizations and individuals or
circulated on the market, including goods being left in stock, displayed for
sale or transported en route must be sticked with import goods tax stamps as
prescribed.
1.1. The sticking of import
goods tax stamps on imported bottled alcohol, assembled bicycles and electric
fans shall be done by the customs offices at the place of goods inspection and
must be finished before the customs procedures are completed. The organizations
and individuals engaged in the import business shall have to create favorable
conditions for the customs office to safely and smoothly complete the stamping
procedures in accordance with the provisions of this Circular.
1.2. Organizations and
individuals trading in imported bottled alcohol, assembled bicycles and
electric fans which are still in stock shall have to inventory them, fill and send
the declaration forms to the market control agency and the tax agency that
directly manage them before December 1st, 1997 so as to have their goods
sticked with import duty stamps according to the following stipulations:
- State enterprises and foreign
invested enterprises shall submit their declaration forms to the taxation
departments of the provinces or cities directly under the Central Government.
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- Individual business households
shall submit their declaration forms to the People’s Committees of the wards,
communes or district towns.
The market control agency and
the tax agency shall assign their cadres to be constantly present at the places
of receipt of declaration forms to promptly receive the declaration forms
submitted by business units.
The time limit for submission of
declaration forms starts from 8:00 hrs on November 15, 1997 and the stamping of
goods left in stock must be finished not later than 16:00 hrs on November 30,
1997.
The market control agency shall
have to check the data in the declaration forms against the quantities of goods
actually left in stock. The tax agency shall be responsible for the stamp
affixture. If the declared quantity of goods is lower than the real one, only
the declared goods shall be affixed with stamps. The quantity of undeclared
goods shall be written down in a record and be confiscated. If the quantity of
declared goods is higher than the quantity of goods actually in stock, a
written report shall be made to determine the real quantity and an
administrative sanction shall be imposed thereon. Trading organizations and
individuals shall inventory and declare their goods by themselves and request
the market control agency to check and the tax agency to stamp their goods
without affecting the business operations.
1.3. Imported bottled alcohol,
assembled bicycles and electric fans which are confiscated must be stamped. The
agency deciding the confiscation must notify the tax agency of the quantity of
confiscated goods so that the latter can affix stamps to such goods before
selling them on the domestic market.
2. Imported bottled alcohol,
assembled bicycles and electric fans shall not be stamped in the following
cases:
2.1. Goods imported by
organizations and individuals that are eligible for the exemption of import tax
and special consumption tax (if any) in service of their daily life’s needs, if
they wish to sell such goods, they must make a declaration to the customs
agency for payment of import tax and special consumption tax (if any) and such
goods must be affixed with tax stamps before sale.
2.2. Goods on sale at duty-free
shops.
2.3. Goods on transit, or
brought by the customs office from the first entry border gate to the place of
inspection. These goods must be accompanied with a decision of the head of the
customs office and must be lead-sealed up by the customs office or escorted by
a customs officer.
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B. IMPORT GOODS TAX STAMPS
AND STAMPING
1. Stamping:
The stamping of imported bottled
alcohol, assembled bicycles and electric fans is stipulated as follows:
1.1. Bottled alcohol (including
alcohol in jars and flasks): the stamp shall be sticked or the bottle cap.
1.2. Assembled bicycles: the stamp
shall be sticked on the upper part of the down tube, about 0.5 cm away from the
joint edge.
1.3. Electric fans: the stamp
shall be sticked onto the cover of the fan body . For electric fans in the
square shape (like ventilators) the stamp shall be sticked onto the upper left
corner .
2. Distribution and management
of stamps:
2.1. Import goods tax stamps
shall be uniformly distributed by the Ministry of Finance. The General
Department of Taxation shall be responsible for printing and distributing
promptly and fully import goods tax stamps to the customs service for
organizing the stamping as prescribed.
All cases of printing,
distributing, selling or using fake stamps shall be handled according to law.
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2.3. The business organizations
and individuals that import goods according to the provision in Point 1.1, Part
A of this Circular shall pay a stamping cost which shall be specified by the
Ministry of Finance.
C. HANDLING OF VIOLATIONS AND
COMMENDATION:
1. Handling of violations:
1.1. As from December 1, 1997
all imported bottled alcohol, assembled bicycles and electric fans circulated
on the market, including goods in stock, on sale, being transported en route
without stamps prescribed shall be considered as smuggled goods and
confiscated.
1.2. Organizations and
individuals that violate the provisions on stamping or abet other organizations
and individuals in selling or legalizing unstamped imported bottled alcohol,
assembled bicycles and electric fans shall be handled in accordance with law.
1.3. The agencies assuming the
inspection responsibility that discover violations shall have the competence to
handle them.
2. Commendation:
Any organization or individual
that discovers or assists the supervision and control force in detecting and
seizing unstamped bottled alcohol, assembled bicycles and electric fans shall be
commended according to current regulations.
3. Dealing with confiscated
goods:
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D. ORGANIZATION OF
IMPLEMENTATION
1. The presidents of the
People’s Committees of the provinces and cities directly under the Central
Government shall direct the stamping of goods in stock; supervise the
circulation of the goods subject to tax stamp affixture in their localities.
2. The General Department of
Customs shall guide and direct the stamping of goods according to the
provisions in this Circular.
3. The Ministry of Finance, the
Ministry of Trade and the Ministry of the Interior shall have to coordinate
with the People’s Committees of the provinces and cities directly under the
Central Government in guiding and directing the implementation of this Circular.
4. The Ministry of Trade (the
Market Control Department) shall assume the prime responsibility and coordinate
with the Ministry of Finance (the General Department of Taxation) and the
Ministry of the Interior (the General Department of the People’s Police) in
checking and supervising imported goods subject to tax stamp affixture
circulated on the domestic market.
5. In the course of
implementation, the branches and localities shall monitor, sum up and report
their opinions to the Ministry of Finance and the concerned ministries so as to
draw experiences for the stamping of other goods items.
6. This Circular takes effect 15
days after its signing.
FOR
THE MINISTER OF TRADEVICE MINISTER
Do Nhu Dinh
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FOR
THE GENERAL DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS
DEPUTY GENERAL DIRECTOR
Nguyen Duc Minh
FOR
THE MINISTER OF THE INTERIOR
VICE MINISTER
Vo Thai Hoa