JOINT CIRCULAR No. 30/1998/TTLT/BTC-BTM-BNV-TCHQ ON STICKING OF IMPORT STAMPS FOR IMPORTED GOODS

JOINT CIRCULAR

Regarding the affixing of import labels on imported goods

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

BASED ON Circular No. 311/VPCP-VI dated January 24, 1998 of the Government Office announcing the guidance of the Prime Minister on affixing import stamps on imported goods;

The Joint Ministries: Ministry of Finance, Ministry of Trade, Ministry of Home Affairs, General Department of Customs shall guide the affixing of import stamps on four groups of electronic, refrigeration, internal combustion engine, and construction material imported goods as follows:

A. SUBJECTS REQUIRED TO AFFIX IMPORT STAMPS

1. As of 8:00 am on April 1, 1998, all products manufactured outside Vietnam imported by organizations and individuals for business purposes or circulating in the market, including those in storage, on display, or in transit, must affix import stamps in accordance with the regulations:

Complete television receivers.

Complete video players.

Household complete refrigerators.

Window or wall-mounted air conditioners operating independently.

Internal combustion engines.

The aforementioned items, both new and used.

Sanitary ceramics: toilet bowls, washbasins.

1.1. Items specified in Point 1 from April 1, 1998, when imported, must have the import stamp affixed by the customs authority at the place where goods are inspected before completing customs procedures. Organizations and individuals importing such goods must create favorable conditions for the customs authority to carry out stamping procedures smoothly, quickly, and safely in accordance with this Circular. If the volume of goods requiring stamping at the port of entry is too large, the consignor is responsible for unpacking the goods to facilitate quick stamping by the customs authority.

1.2. Organizations and individuals engaged in the sale of items specified in Point 1 above, including promotional goods and lottery prizes, must inventory and declare (using the prescribed form) to the Market Management Authority for verification and confirmation, and the tax authority to affix the import stamp according to the regulations:

a. Issuance of declaration forms:

The declaration form for remaining imported goods that require stamping must be issued by the Market Management Authority. Businesses required to affix stamps must collect the declaration forms at the designated submission points as stipulated below. The tax authority is responsible for printing and distributing sufficient forms to the Market Management Authority, which will then distribute them to businesses.

b. Declaration Form Submission Points

State-owned enterprises and foreign-invested enterprises submit declaration forms at the provincial or centrally-administered city tax bureau headquarters.

Limited liability companies, private enterprises, joint-stock companies, and cooperatives submit declaration forms at the district or county tax sub-bureau headquarters.

Tax Authorities and Market Management Authorities will assign staff to be present at these locations to distribute and receive declarations promptly. Each declaration consists of three copies: one copy returned to the declarant, one copy submitted to the Tax Authority, and one copy submitted to the Market Management Authority. To prevent abuse, when receiving declarations, Market Management Authority staff must check the contents and sign to confirm the declaration.

The Market Management Authority and the tax authority will assign staff to be present at these locations to promptly issue and receive declaration forms. Each declaration form consists of three copies: one copy returned to the declarant, one copy transferred to the tax authority, and one copy retained by the Market Management Authority. To prevent abuse, the receiving officer must verify the contents of the declaration form and sign it upon receipt.

c. Deadline for submitting declarations:

The deadline for submitting declaration forms begins at 8:00 am on April 1, 1998, and ends no later than 4:00 pm on April 6, 1998.

After the submission deadline, the Market Management Authority and the tax authority must prepare a record confirming the number of declaration forms received from business entities.

d. Stamping Deadline: Begins on April 1, 1998, and ends at 4:00 pm on April 15, 1998. Within this period, the tax authority must arrange sufficient personnel to ensure timely stamping in compliance with the regulations.

e. The Market Management Authority will check invoices and other documents proving the legitimate origin of declared goods, sign off on the actual goods for the tax authority to affix stamps. Invoices and other documents proving the legitimate origin of declared goods shall be implemented in accordance with Section B, Part II of Circular No. 73 TC/TCT dated October 20, 1997, issued by the Ministry of Finance, guiding the system of invoices and documents for goods circulating in the market. Business organizations and individuals are responsible for presenting invoices and other documents upon request by the tax authority and the Market Management Authority.

1.3. Imported goods specified in Point 1 above that are confiscated before sale must have stamps affixed. The confiscating authority must notify the tax authority of the quantity of confiscated goods to be stamped. For goods confiscated by the customs authority, the customs authority will directly affix the stamps.

2. Imported goods specified in Point 1 do not need to be affixed with labels in the following cases:

2.1. Organizations and individuals eligible for exemption from import duties for personal use, if they sell such goods, must declare to the customs authority to pay import duties and affix stamps before selling.

2.2. Sold at duty-free shops.

2.3. Goods in transit, temporarily imported for re-export, or transported under customs supervision from the first port of entry to the inspection location must be accompanied by a decision from the head of the customs authority and the goods must be sealed with lead seals or escorted by customs officers when necessary.

2.4. Goods imported into bonded warehouses or export processing zones.

3. To distinguish domestically produced goods from imported goods, organizations and individuals permitted to import raw materials, components, parts, and accessories for production and assembly into finished products for domestic consumption must publicly announce the registered brand name of their products to the competent state authorities and simultaneously announce it through mass media and at sales locations or retail outlets so that inspection and control forces and the public can be informed to avoid misuse.

B. IMPORT STAMPS AND STAMPING

1. Regulations on affixing labels:

Goods specified in Point 1 of Section A are required to be affixed with labels as follows:

1.1. Complete television receivers: stamp position on the upper part of the tail.

1.2. Complete video players: stamp position on the top cover at the right rear corner.

1.3. Household complete refrigerators: stamp position on the upper right side.

1.4. Air conditioners: stamp position on the right upper side. For two-unit air conditioners, the stamp should be placed on the upper right side of the indoor unit.

1.5. Internal combustion engines: stamp position on the body near the flywheel.

1.6. Toilet bowls: stamp position on the upper rear side. For toilet bowls with flush tanks, the stamp should only be placed on the bowl itself.

1.7. Washbasins: stamp position on the upper right side. For washbasins with legs, the stamp should be placed on the basin itself.

2. Issuance and management of labels:

2.1. Import stamps are uniformly issued by the Ministry of Finance. The General Tax Department is responsible for printing and distributing sufficient import stamps in a timely manner to localities and the Customs sector to organize stamping in accordance with the regulations.

Any acts of printing, issuing, and selling counterfeit labels, or using counterfeit labels shall be subject to legal sanctions.

2.2. The import goods stamps shall be managed and used in accordance with Decision No. 529/TC/TCT dated December 22, 1992 on the management regime of tax seals and Decision No. 297 TC/QĐ/TCT dated March 16, 1998 on the issuance, printing, management, and use of import goods stamps by the Ministry of Finance.

It is strictly prohibited to hand over stamps to organizations and individuals engaged in business for self-affixing.

2.3. When affixing import goods stamps, organizations and individuals engaged in business operations are not required to pay any fees.

C. VIOLATION HANDLING AND REWARD:

1. Violation handling:

1.1. Organizations and individuals engaged in the sale of goods specified for stamping who declare inaccurately shall be handled as follows:

If the declaration is lower than the actual inventory, only stamps corresponding to the declared quantity will be affixed; undeclared quantities, if discovered, will be subject to administrative penalties and confiscation of goods, and criminal liability may be pursued if the violation is serious.

If the declaration exceeds the actual quantity, only stamps corresponding to the actual remaining quantity will be affixed, while administrative penalties will be imposed, the level of which depends on the degree of violation.

To ensure normal business operations, organizations and individuals who have made declarations may continue to buy and sell but must have complete valid invoices and supporting documents to explain the discrepancies from the declarations.

In cases where the policy of affixing import goods stamps is exploited by declaring domestically produced or assembled goods to obtain import goods stamps for the purpose of deceiving consumers, such actions will be penalized with confiscation of goods. Serious violations may result in criminal liability being pursued.

1.2. For imported goods that remain in stock and have been declared, if there are no valid invoices and supporting documents proving their legal origin, taxes on turnover and profits at the distribution stage will be levied. Stamping of these goods can only be carried out when the business entity has complied with the decision on handling. Failure to comply with the decision will result in confiscation of goods.

1.3. From April 16, 1998, imported goods specified in point 1, part A above circulating in the market, including inventory, on sale, and in transit without affixed stamps according to regulations will be considered as smuggled goods and will be subject to administrative penalties and confiscation of goods, and criminal liability may be pursued if the violation is serious.

1.4. Organizations and individuals engaged in business operations of goods that require stamping, if the goods are not stamped according to regulations, will be subject to administrative inspections and confiscation of unstamped goods, and criminal liability may be pursued if the violation is serious.

1.5. Organizations and individuals violating the stamping regulations or assisting in the consumption and legitimization of imported goods specified in point 1, section A will be dealt with according to the law.

2. Reward:

Organizations and individuals who discover or assist inspection forces in detecting and seizing imported goods that are not stamped or have fake stamps will be rewarded according to current regulations.

3. Management of confiscated goods:

The agency deciding to confiscate imported goods violating stamping regulations must manage and organize the sale of confiscated goods and use the proceeds from sales in accordance with current government regulations and guidance from the Ministry of Finance.

D. IMPLEMENTATION ORGANIZATION

1. The Ministry of Finance, the Ministry of Trade, the Ministry of Home Affairs, and the General Customs Department are responsible for directing subordinate organizations to implement this Circular's provisions correctly, promptly addressing any difficulties faced by ministries, sectors, localities, and business organizations to effectively carry out stamping.

2. Chairmen of provincial People's Committees directly under the Central Government are responsible for directing relevant departments and levels in their localities to implement the policy of affixing stamps on imported goods, inspecting and supervising the circulation of goods in the market in accordance with regulations.

3. The Ministry of Industry, the Ministry of Construction, and the Ministry of Science, Technology, and Environment are responsible for providing advice and assistance to the Joint Ministries when requested.

4. The Ministry of Trade (Market Management Department) shall take the lead in coordinating with relevant departments and levels to inspect and supervise the circulation of imported goods that must be stamped in the domestic market.

5. It is recommended that central and local news agencies intensify publicity on the policy of affixing stamps on imported goods; provide guidance and explanations of the Circular's contents so that business organizations and individuals understand and comply, and the public supports it.

6. The stamping of three types of imported goods—bottled alcohol, whole bicycles, and various electric fans—shall still be implemented according to Joint Circular No. 77/1997/TTLT-BTC-BTM-BNV-TCHQ dated November 1, 1997.

7. During implementation, relevant departments and localities should monitor and compile any difficulties encountered to report them promptly to the Ministry of Finance and related ministries and sectors. Daily reports on the progress of implementation and urgent issues requiring resolution should be submitted to the Standing Committee for Stamping Imported Goods for timely guidance.

This Circular takes effect from April 1, 1998./.

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

IMPORT GOODS DECLARATION FORM FOR STAMPING STILL IN STOCK
AS OF …/4/1998

Name of business entity (or individual):...

Address of headquarters or place of business:...

Declaration form received at ..., day..., month 4, year 1998

... hour, day..., month 4, year 1998 Head of unit

Officer receiving declaration form signs (or individual business owner)

Signature

Confirmation by inspection officer regarding quantity

of actual remaining goods

Day..., month 4, year 1998