Decision No. 40/1999/QD-BTC on issuing stamps and printing, managing, and using import goods stamps

Decision No. 40/1999/QD-BTC of the Ministry of Finance issues stamps and stipulates the printing, management, and use of import goods stamps. This decision applies to organizations related to the printing, issuance, management, and use of import goods stamps.

Document No.40/1999/QĐ/BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byVũ Mộng Giao — Thứ trưởng
Updated01/07/2026
SectorFinance
FieldUncategorized
Issued date07/04/1999
Effective date07/04/1999
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 40/1999/QD-BTC of the Ministry of Finance issues stamps and stipulates the printing, management, and use of import goods stamps. This decision applies to organizations related to the printing, issuance, management, and use of import goods stamps.

Scope of application

Organizations related to the printing, issuance, management, and use of import goods stamps.

Key points

  • The Ministry of Finance issues stamps and stipulates the printing, management, and use of import goods stamps.
  • Stamps are applied to types of imported goods such as bicycles, gas stoves, rice cookers, water bottles, and internal combustion engines.
  • Related organizations must implement this decision.
  • This decision takes effect from the date of signing.

🌐 Social impact of this document

  • Positive impact: Helps strengthen management and combat smuggling of imported goods.
  • Negative impact: May increase costs for enterprises producing stamps.

❓ Frequently asked questions

What types of import goods stamps are there?

Import goods stamps include bicycle stamps, gas stove stamps, rice cooker stamps, water bottle stamps, and internal combustion engine stamps.

When does this decision take effect?

This decision takes effect from the date of signing.

What must related organizations do to implement this decision?

Related organizations must carry out the printing, issuance, management, and use of import goods stamps as prescribed.

Which organizations does this decision apply to?

This decision applies to organizations related to the printing, issuance, management, and use of import goods stamps.

In which cases are import goods stamps used?

Import goods stamps are used to manage and combat smuggling of imported goods such as bicycles, gas stoves, rice cookers, water bottles, and internal combustion engines.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 40/1999/QĐ-BTC
Hanoi, April 7, 1999

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, 1998;

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

Pursuant to Decree No. 178-CP dated October 28, 1994 of the Government on 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 the conclusion of the Prime Minister in Official Letter No. 1286/VPCP-VI dated March 27, 1999 of the Government Office regarding the affixing of import goods stamps;

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

Pursuant to …;

Article 1. Issued together with this Decision are the "Regulations on the issuance, printing, and management and use of import goods stamps." These include bicycle import stamps, gas stove import stamps, rice cooker import stamps, water bottle import stamps, and internal combustion engine import stamps.

Article 2. The import goods stamps issued pursuant to this Decision shall take effect from the date of signature.

Article 3. Organizations related to the printing, issuance, management, and use of import goods stamps as stipulated in Article 1 are responsible for implementing this Decision.

DEPUTY MINISTER OF FINANCE
DEPUTY MINISTER
(Signed)
Vu Mong Giao
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