Joint Circular No. 77/1997/TTLT/BTC-BTM-BNV-TCHQ on affixing seals to imported goods

JOINT CIRCULAR

Regarding the affixing of import stamps on imported goods

Pursuant to Decree No. 35/CP dated April 25, 1994 of the Government on organizing the management of the market, combating speculation and smuggling, and Decision No. 96/TTg dated February 18, 1995 of the Prime Minister promulgating the regulations on coordination of activities among state management agencies in market management and anti-smuggling efforts and illegal business practices;

Pursuant to Point 4 of Directive No. 853/1997-CT-TTg dated October 11, 1997 of the Prime Minister on combating smuggling under new circumstances, assigning the Ministry of Finance to coordinate with relevant ministries and sectors to implement measures for affixing stamps to manage key goods promptly;

Pursuant to Circular No. 5422/KTTH dated October 28, 1997 of the Office of the Government conveying the guidance of Deputy Prime Minister Nguyen Tan Dung regarding the affixing of import stamps on imported goods;

The Ministry of Finance, the Ministry of Trade, the Ministry of Home Affairs, and the General Department of Customs hereby provide the following guidance:

A. SUBJECTS REQUIRED TO AFFIX IMPORT STAMPS

1. As of December 1, 1997, all imported goods including bottled alcohol (including jars and bottles), complete bicycles, and various types of electric fans, whether imported or circulating in the market, including those in storage, on display, or in transit, must be affixed with import stamps according to the prescribed regulations.

1.1. The affixing of import stamps on imported bottled alcohol, complete bicycles, and electric fans shall be carried out by customs authorities at the place where goods are inspected and must be completed before the completion of customs procedures. Organizations and individuals engaged in importing these goods must create favorable conditions for customs authorities to facilitate, expedite, and safely affix the stamps in accordance with the provisions of this Circular.

1.2. Organizations and individuals engaged in trading bottled alcohol, complete bicycles, and various types of electric fans that remain unsold prior to December 1, 1997, must inventory and submit declarations (according to the attached form) to the Market Management Authority and the Tax Authority directly managing them to have the import stamps affixed according to the following regulations:

- State-owned enterprises and foreign-invested enterprises shall submit declarations to the provincial tax bureau.

- Limited liability companies, private enterprises, joint-stock companies, and cooperatives shall submit declarations to the district tax office.

- Individual traders submit declarations to the People's Committee of the commune, ward, or town.

The Market Management Authority and the Tax Authority shall dispatch staff to be present regularly at the declaration submission location to promptly receive declarations from businesses.

The deadline for submitting declarations starts from 8:00 AM on November 15, 1997, and must be completed by 4:00 PM on November 30, 1997, to ensure that the remaining stock is stamped.

The Market Management Authority is responsible for verifying the declarations against the actual remaining stock. The Tax Authority is responsible for affixing the stamps. If the declared quantity is less than the actual quantity, only the declared quantity will be stamped. Unreported goods must be documented in a record for confiscation. If the declared quantity exceeds the actual remaining stock, a record must be made to determine the actual quantity and impose administrative penalties. Businesses must proactively inventory, declare, and request the Market Management Authority to verify and the Tax Authority to stamp to avoid affecting their business operations.

1.3. Imported bottled alcohol, complete bicycles, and electric fans that have been confiscated must be stamped. The authority issuing the confiscation decision must notify the Tax Authority of the quantity of confiscated goods to allow the Tax Authority to stamp them before they are sold domestically.

2. Imported bottled alcohol, complete bicycles, and electric fans do not need to be stamped in the following cases:

2.1. Organizations and individuals importing goods exempt from import duties and special consumption taxes (if applicable) for personal use, if they sell such goods, must declare to the customs authority to pay import duties and special consumption taxes (if applicable) and affix the stamps before selling.

2.2. Sold at duty-free shops.

2.3. Goods transported in transit or escorted by customs officers from the first port of entry to the inspection site must be accompanied by a decision from the head of the customs authority and the goods must be sealed with customs lead seals or accompanied by a customs officer.

3. To distinguish between domestically produced bottled alcohol, complete bicycles, and electric fans and imported ones, organizations and individuals permitted to import raw materials, components, and parts for production and assembly must strictly comply with Decision No. 636/TN-QLCL dated July 26, 1996 of the Minister of Trade on product labeling regulations for goods circulating in the market.

 B. IMPORT LABELS AND AFFIXING

1. Regulations on affixing labels:

The affixing of import stamps on imported bottled alcohol, complete bicycles, and electric fans is specified as follows:

1.1. Bottled alcohol (including jars and bottles): The stamp should be affixed diagonally across the bottle cap.

1.2. Complete bicycles: The stamp should be affixed above the top tube, about 0.5 cm away from the joint.

1.3. Various types of electric fans: The stamp should be affixed at the top of the fan housing. For fans produced in box form (such as exhaust fans), the stamp should be affixed at the upper left corner of the front face.

2. Issuance and management of labels:

2.1. Import stamps are issued uniformly by the Ministry of Finance. The General Department of Taxation is responsible for printing and distributing sufficient and timely import stamps to the customs sector to organize the affixing of stamps according to the regulations.

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

2.2. Import stamps are managed and used according to Decision No. 529 TC/TCT dated December 22, 1992 on the management system for tax stamps and Decision No. 839a TC/QĐ/TCT dated October 31, 1997 on the issuance, printing, management, and use of import 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. Organizations and individuals engaged in importing goods as stipulated in Point 1.1 of Part A of this Circular must pay a fee for the affixing of stamps. The specific amount is determined by the Ministry of Finance.

C. SANCTIONS AND REWARDS

1. Violation handling:

1.1. Starting from December 1, 1997, imported bottled alcohol, complete bicycles, and electric fans circulating in the market, including those in stock, on display, or in transit without affixed import stamps according to the regulations will be considered smuggled goods and subject to confiscation.

1.2. Organizations and individuals violating the regulations on affixing stamps or assisting others in the sale or legitimization of imported bottled alcohol, complete bicycles, and electric fans without affixed stamps will be dealt with according to the law.

1.3. The authority to handle violations discovered by the leading inspection agency shall issue a decision on handling.

2. Reward:

Organizations and individuals who discover or assist inspection forces in detecting, apprehending intact bottles of wine, bicycles, and electric fans without seals shall be rewarded according to current regulations.

3. Regarding confiscated goods:

Imported intact bottles of wine, bicycles, and electric fans that violate the seal requirement shall be confiscated. The management of confiscated goods and the use of revenue from this source shall be carried out in accordance with the Government's regulations and the guidance of the Ministry of Finance.

D. IMPLEMENTATION ORGANIZATION

1. The Chairman of the People's Committee of provinces and centrally governed cities shall direct the affixing of seals on remaining goods; inspect the circulation on the market within their jurisdiction of goods required to have imported goods seals.

2. The General Department of Customs shall guide and instruct the affixing of seals on goods as prescribed in this Circular.

3. The Ministry of Finance, the Ministry of Trade, and the Ministry of Home Affairs shall coordinate with the People's Committees of provinces and centrally governed cities to guide and instruct the implementation of this Circular.

4. The Ministry of Trade (Market Management Bureau) shall lead the coordination with the Ministry of Finance (General Department of Taxation) and the Ministry of Home Affairs (General Administration of Police) to inspect and control the circulation on the domestic market of imported goods required to have seals.

5. During the implementation process, relevant sectors and localities shall monitor and compile feedback to the Ministry of Finance and related ministries for experience in implementing the affixing of seals on certain other imported goods.

6. This Circular shall take effect fifteen days from the date of signature./.

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
 

IMPORT DECLARATION FORM FOR REMAINING GOODS REQUIRING SEALS UNTIL …/11/1997

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