Decision No. 1124/1998/QD-BTC On the issuance and printing, management, and use of import goods stamps

Pursuant to …;

Regarding the issuance of stamps and printing, management, and use of import goods stamps

THE MINISTER OF FINANCE

Pursuant to the Accounting and Statistics Ordinance dated May 20, 1988;

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;

Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government stipulating the functions, tasks, and organizational structure of the Ministry of Finance;

Implementing Directive No. 853/1997/CT-TTg dated October 11, 1997 of the Prime Minister on combating smuggling under new circumstances;

Pursuant to Circular No. 131/TB-VPCP dated July 29, 1998 of the Government Office announcing the Prime Minister's conclusion on affixing stamps on imported goods;

After reaching consensus with the Ministry of Trade, the Ministry of Public Security, and the General Department of Customs;

Pursuant to …;

Article 1. - Enacts together with this Decision the "Regulations on Issuance, Printing, Management, and Use of Stamps for Imported Water Pumps, Building Materials, and Inspected Goods";

Article 2. - The types of stamps for imported goods and inspected goods issued together with this Decision shall take effect from September 15, 1998.

Article 3. - Organizations related to the printing, issuance, management, and use of stamps for imported goods as stipulated in Article 1, the Director of the General Taxation Department and the Director of the Ministry of Finance’s Office shall be responsible for implementing this Decision.

(Attached to Decision No. 738/2004/QD-NHNN dated June 16, 2004 of the Governor of the State Bank of Vietnam)

ISSUANCE, PRINTING AND MANAGEMENT AND USE OF STAMPS FOR IMPORTED GOODS AND INSPECTION STAMPS

(Enacted together with Decision No. 1124/1998/QD-BTC dated September 1, 1998 of the Minister of Finance)

Article 1. - Enact two models of stamps for imported goods to be affixed on imported goods, including:

1. Stamp for imported water pumps:

The stamp is printed on adhesive paper, with a light pink floral pattern on the paper, a five-pointed star in the center of the floral pattern, and decorative floral patterns around the border in brown color, with pre-applied adhesive.

The size of the stamp is 2 cm x 3.5 cm.

2. Stamp for imported building materials:

The stamp is printed on adhesive paper, with a light blue floral pattern on the paper, two floral patterns on both sides, and decorative floral patterns around the border in brown color, with pre-applied adhesive.

The size of the stamp is 2.5 cm x 7 cm.

The stamp for imported water pumps and the stamp for imported building materials are printed using special protective techniques and have fluorescent serial numbers when checked under ultraviolet light. Each series of stamps has numbers ranging from 000001 to 999999.

3. Inspection stamp for imported goods:

The inspection stamp for imported goods is to be affixed on imported ceramic tiles along with the stamp for imported building materials.

The inspection stamp measures 3 cm x 7 cm, with a light gray floral pattern on the background, a five-pointed star, and pre-applied adhesive.

Article 2. - Distribution, management, and use:

The General Taxation Department shall distribute stamps to provincial tax bureaus. Provincial tax bureaus shall be responsible for distributing stamps to district tax offices to implement the affixing of stamps on specified imported goods.

The General Department of Customs shall receive stamps for imported goods from the General Taxation Department (Ministry of Finance) and shall be responsible for organizing their management and distribution to customs offices in provinces and centrally-administered cities to affix stamps on imported goods that require stamping according to regulations.

Article 3. - The management and use of stamps for imported goods shall be carried out strictly in accordance with the management system for seals and forms, as stipulated in Decision No. 529 TC/QD dated December 22, 1992 and Decision No. 544 TC/QD/CĐKT dated August 2, 1997 of the Minister of Finance regarding the unified issuance and management of sample forms and financial documents for state budget revenues and expenditures.

Article 4. - Handling material compensation:

In cases where stamps for imported goods or inspection stamps are lost, the organization managing and using such stamps must report the quantity, code, and number of lost stamps to the tax authority for verification, announcement of loss, and timely handling.

The level of material compensation for lost stamps for imported goods and inspection stamps, in addition to administrative penalties, will also include a fine equivalent to the value of the imported goods at the time of stamp loss.

Article 5. - The provisions on the issuance, management, and use of stamps for imported alcohol, whole bicycles, electric fans, electronic goods, refrigeration goods, internal combustion engines, and construction materials shall continue to be implemented in accordance with Decision No. 1006/1997/QD-BTC dated December 26, 1997, and Decision No. 297/1998/QD-BTC dated March 16, 1998 of the Minister of Finance regarding the issuance of import stamps.