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

JOINT CIRCULAR

JOINT CIRCULAR NO. 77/1997/TTLT-BTC-BTM-BNV-TCHQ OF THE MINISTRY OF FINANCE - MINISTRY OF TRADE - MINISTRY OF HOME AFFAIRS - GENERAL DEPARTMENT OF CUSTOMS ON STAMPING IMPORTED GOODS

Pursuant to Decree No. 35/CP dated April 25, 1994 of the Government on reorganizing market management work, combating speculation and smuggling, and Decision No. 96/TTg dated February 18, 1995 of the Prime Minister on the regulations for coordinating activities among state management agencies in market management and anti-smuggling work;
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 promptly implement measures to stamp certain key goods for management purposes;
Pursuant to Circular No. 5422/KTTH dated October 28, 1997 of the Government Office conveying the instructions of Deputy Prime Minister Nguyen Tan Dung on stamping imported goods;
The Ministry of Finance, the Ministry of Trade, the Ministry of Home Affairs, and the General Department of Customs hereby provide guidance as follows:

A. SUBJECTS REQUIRED TO AFFIX IMPORT STAMPS

1. As of December 1, 1997, all bottles of wine (including jars and bottles), complete bicycles, and various types of electric fans imported by organizations and individuals for business purposes or circulating in the market, including those in storage, on display, or in transit, must be stamped with import labels in accordance with the provisions herein.

1.1. The stamping of import labels on imported wine bottles, 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 customs procedures are finalized. Organizations and individuals engaged in importing these goods must facilitate the customs authorities in performing the stamping procedures smoothly, quickly, and safely in accordance with the provisions of this Circular.

1.2. Organizations and individuals engaged in the business of imported wine bottles, complete bicycles, and various types of electric fans that remain unsold prior to December 1, 1997, must inventory and submit declarations (in the attached form) to the Market Management Authority and the Tax Authority directly responsible for stamping according to the following procedures:

- 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 Bureau.

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

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

The deadline for submitting declarations starts from 8:00 AM on November 15, 1997, and must be completed no later than 4:00 PM on November 30, 1997, for the remaining stock to be stamped.

The Market Management Authority is responsible for verifying the declarations against the actual remaining stock. The Tax Authority is responsible for stamping. 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 confirm 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 wine bottles, 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 so that the Tax Authority can stamp them before they are sold domestically.

2. Imported wine bottles, complete bicycles, and various types of electric fans do not need to be stamped in the following cases:

2.1. Organizations and individuals who are exempt from import duties and special consumption taxes (if applicable) for personal use, if they sell such goods, must declare to the customs authorities to pay import duties and special consumption taxes (if applicable) and must stamp the goods before selling them.

2.2. Sold at duty-free shops.

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

3. To distinguish domestic-produced wine bottles, complete bicycles, and electric fans from 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 regarding product labeling regulations for goods circulating in the market.

B. IMPORT LABELS AND AFFIXING

1. Regulations on affixing labels:

The stamping requirements for imported wine bottles, complete bicycles, and various types of electric fans are as follows:

1.1. Wine bottles (including jars and bottles): The label should be affixed diagonally across the bottle cap.

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

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

2. Issuance and management of labels:

2.1. Import labels are uniformly issued by the Ministry of Finance. The General Department of Taxation is responsible for printing and distributing sufficient import labels to the customs sector in a timely manner to carry out stamping as prescribed.

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

2.2. Import labels are managed and used in accordance with Decision No. 529 TC/TCT dated December 22, 1992 on the system for managing tax stamps and Decision No. 839a TC/QĐ/TCT dated October 31, 1997 on the issuance, printing, management, and use of import labels by the Ministry of Finance. It is strictly prohibited to hand over labels to organizations and individuals for self-stamping.

2.3. Organizations and individuals engaged in importing goods as specified in Point 1.1 of Part A of this Circular must pay a fee for the stamping process. 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 wine bottles, complete bicycles, and various types of electric fans circulating in the market, including those in storage, on display, or in transit without being stamped as required, will be considered smuggled goods and subject to confiscation.

1.2. Organizations and individuals violating the regulations on affixing labels or assisting organizations and individuals in consuming, legitimizing imported bottled alcohol, bicycles, and various types of electric fans without labels shall be subject to legal sanctions.

1.3. The authority to handle violations discovered by the leading inspection agency shall issue the decision to impose penalties.

2. Reward:

Organizations and individuals who discover or assist inspection forces in detecting and apprehending bottled alcohol, bicycles, and electric fans without labels shall be rewarded according to current regulations.

3. Regarding confiscated goods:

Imported bottled alcohol, bicycles, and various types of electric fans that violate the labeling regulations shall be confiscated. The management of confiscated goods and the use of revenue from these confiscations 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 labels on remaining goods; inspect the circulation on the market within their jurisdiction of goods required to have import labels.

2. The General Customs Department shall provide guidance and direction on affixing labels on goods as stipulated in this Circular.

3. The Ministry of Finance, the Ministry of Trade, and the Ministry of Home Affairs shall be responsible for coordinating with the People's Committees of provinces and centrally governed cities to provide guidance and direction on implementing this Circular.

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

5. During the implementation process, relevant sectors and localities shall monitor and compile feedback to the Ministry of Finance and related ministries to draw lessons for implementing the labeling of certain 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 LABELS UNTIL.../11/1997

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