Circular No. 31/2025/TT-BTC dated May 31, 2025 on amendments to Circular No. 23/2021/TT-BTC on guidelines for the printing, issuance, management and use of e-stamps for alcohol and e-stamps for tobacco products
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MINISTRY OF
FINANCE |
SOCIALIST
REPUBLIC OF VIETNAM |
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No.31/2025/TT-BTC |
Hanoi, May 31, 2025 |
CIRCULAR
ON AMENDMENTS TO CIRCULAR NO. 23/2021/TT-BTC DATED MARCH 30, 2021 OF THE MINISTER OF FINANCE ON GUIDELINES FOR THE PRINTING, ISSUANCE, MANAGEMENT AND USE OF E-STAMPS FOR ALCOHOL AND E-STAMPS FOR TOBACCO PRODUCTS
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Law on Electronic Transactions dated June 22, 2023;
Pursuant to the Law on Information Technology dated June 29, 2006;
Pursuant to Decree No. 67/2013/ND-CP dated June 27, 2013 of the Government on elaboration of certain Articles and implementation measures of the Law on Prevention and Control of Tobacco Harms regarding tobacco trading; and Decree No. 106/2017/ND-CP dated September 14, 2017 of the Government on amendments to Decree No. 67/2013/ND-CP dated June 27, 2013 of the Government;
Pursuant to Decree No. 105/2017/ND-CP dated September 14, 2017 of the Government on alcohol trading;
Pursuant to Decree No. 17/2020/ND-CP dated February 5, 2020 of the Government on amendments to certain decrees related to business investment conditions under the management of the Ministry of Industry and Trade;
Pursuant to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents and Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents;
Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director General of the General Department of Taxation and the Director General of the Department of Customs;
The Minister of Finance hereby promulgates the Circular on amendments to Circular No. 23/2021/TT-BTC dated March 30, 2021 of the Minister of Finance on guidelines for the printing, issuance, management and use of e-stamps for alcohol and e-stamps for tobacco products.
Article 1. Amendments to certain Articles of Circular No. 23/2021/TT-BTC dated March 30, 2021 of the Minister of Finance
1. Point a and Point b Clause 4 Article 3 are amended as follows:
“4. Entities responsible for affixing e-stamps
a) Enterprises and organizations importing bottled alcohol, finished alcohol products in barrels or tanks for decanting into bottles, or importing tobacco products that wish to affix e-stamps during customs clearance or after completing import procedures must affix e-stamps in accordance with this Circular and shall be held accountable for such affixation before the products are circulated in the market.
b) In case enterprises or organizations importing bottled alcohol or tobacco products wish to affix e-stamps at production facilities overseas, the e-stamps must be affixed in accordance with this Circular before the products are imported into the territory of Viet Nam.”
2. Amendments to Article 5:
a) Amendments to Clause 2 of Article 5 as follows:
“2. Printing and issuance of stamps
a) The Department of Customs shall be responsible for printing and providing e-stamps for Customs Sub-Departments in each region based on the registered annual demand of units.
b) The Customs Sub-Departments in each region shall sell e-stamps to enterprises and organizations that have fulfilled their obligations as prescribed in Point b Clause 3 of this Article.
c) All e-stamps must be published by the Department of Customs on the Electronic Portal of the Department of Customs (website: https://customs.gov.vn) before being put into use.The publication must include:stamp name, sample/code of stamp, quantity, serial number, starting date of use, and selling price.”
b) Amendment to clause 3, Article 5 as follows:
“3. Purchase and sale of e-stamps for tobaccos and alcohol
a) Responsibilities of customs authorities
The Department of Customs shall publish and update any changes in the selling price of e-stamps on the Electronic Portal of the Department of Customs (website: https://customs.gov.vn)
The Customs Sub-Departments in each region shall sell e-stamps to enterprises and organizations upon request, ensuring that the dossiers for purchasing stamps are complete as prescribed and that the cumulative number of stamps sold (nationwide) does not exceed the number approved by the customs authority.
b) Responsibilities of enterprises and organizations when purchasing e-stamps for tobaccos and alcohol
- Submit 01 application for the purchase of imported e-stamps for alcohol/tobacco using Form No. 09/TEM in Appendix 6 enclosed with this Circular to the Customs electronic data processing system, or submit a physical copy in case of system malfunction;
- Make payment for the stamps, receive, manage, and use the stamps in accordance with the provisions of this Circular.”
c) Clause 4 Article 5 is amended as follows:
“4. Reporting on the use of e-stamps
Enterprises and organizations purchasing e-stamps shall declare and submit data on e-stamps, including:total number of stamps affixed, number of successfully affixed stamps, number of damaged stamps, stamp name, stamp form/code, stamp identifier, name of the importing entity, tax identification number of the importing entity, name of the manufacturing entity, date of production, etc., to the Customs electronic data processing system using Form No. 12/TEM in Appendix 6 enclosed with this Circular.
a) Deadline for submission of e-stamp data is as follows:
Within five (05) days from the date of completing the e-stamping for the consignment and before releasing the imported alcohol or tobacco to the market; or after customs clearance and before market release for alcohol or tobacco stamped at overseas production facilities.
b) In case of errors or the need for supplementation in the consolidated stamp data report already submitted to the customs authority, the customs declarant shall resubmit a revised consolidated data report to replace the previously submitted one, using Form No. 12/TEM in Appendix 6 enclosed with this Circular, immediately upon detection of the error or need for supplementation (no later than five (05) days from the date of data submission).
For any damaged electronic stamps among the total number of electronic stamps declared by enterprises or organizations, when checked in the system of the Customs Department, such electronic stamps shall be identified as invalid.
c) In the event of a malfunction in the Customs electronic data processing system, after completing the stamping of goods, enterprises and organizations shall prepare a stamp usage report using Form No. 12/TEM in Appendix 6 enclosed with this Circular and submit it to the regional Customs Sub-Department that issued the stamps.
Within five (05) days from the date the customs authority announces that the system has been restored, enterprises and organizations must declare and submit stamp data to the Customs electronic data processing system as prescribed.”
d) Amendment to clause 5, Article 5 as follows:
“5. Lookup of e-stamp information
When users of tobacco or alcohol products, or relevant authorities, wish to verify information on e-stamps affixed to imported tobacco or alcohol products, they may scan the QR code or access the Electronic Portal of the Department of Customs (website:https://customs.gov.vn)
The information contained in the QR code of imported e-stamps for tobacco and alcohol affixed to the imported products includes:serial number of the stamp; stamp name, sample code, identifier; name of the manufacturer; date of manufacture; name of the importer; tax identification number of the importer; product name; packaging specifications; customs declaration number/decision number; date of declaration registration/date of decision.”
dd) Clause 7 Article 5 is added as follows:
“7. Procedures for purchasing e-stamps to be affixed at overseas production facilities prior to importation into the Vietnamese market
When transporting e-stamps to production facilities overseas for affixing to goods, based on the delivery schedule stated in the purchase contract, enterprises or organizations shall declare the temporary export and re-import time frame in the customs declaration and complete temporary export procedures at the most convenient customs authority.
Upon importation of stamped goods, in addition to completing import procedures under the corresponding type, enterprises shall also declare and complete re-import procedures for the quantity of stamps equivalent to the quantity of goods stamped.If the stamps previously temporarily exported have not yet been used or have not been fully used, the enterprise shall be responsible for storing them for future use under the current contract. In case of transfer to another contract, the enterprise must notify the customs authority that issued the stamps and update the stamp purchase information in the System accordingly.”
3. Article 6 is amended as follows:
a) Point a4 Clause 1 Article 6 is amended as follows:
“a4. Notification of e-stamps for tobacco and alcohol no longer valid due to changes in stamp management policy or due to loss, fire, or damage while in storage at the Tax Department.”
b) Point b3 Clause 1 Article 6 is amended as follows:
“b3. On receiving dossiers for registration and use of e-stamps by organizations and individuals
- Within one (01) working day from the date the Tax administrative procedure processing system successfully receives the registration dossier for the use of e-stamps from the organization or individual in accordance with Clause 2 of this Article, the tax authority shall send a notice of acceptance or rejection using Form No. 02/TB/TEM in Appendix 3 enclosed with this Circular via the tax administrative procedure processing system (for Forms No. 04/TEM and 07/TEM, the system will automatically return a notification).
- In case of rejection, the tax authority shall state the reason and provide instructions for supplementing the dossier in accordance with regulations.”
c) Point b5 Clause 1 Article 6 is amended as follows:
“b5. Cases in which the tax authority notifies that e-stamps for tobacco and alcohol are no longer valid:
- E-stamps for tobacco and alcohol are no longer valid due to loss, fire, or damage in the storage of the tax authority;
In cases where e-stamps for tobacco or alcohol are lost, burned, or damaged and no longer valid for use, and such cases fall under point e clause 2 of this Article, organizations and individuals must proactively report and notify the tax authority via the Tax Administration Procedure Information System. In these cases, the tax authority is not required to issue a separate notice on the invalidation of the electronic tobacco or alcohol stamps.
- E-stamps for tobacco or alcohol belonging to organizations or individuals whose tax identification number has been deactivated;
- Organizations or individuals using e-stamps for tobacco or alcohol during the period they have notified competent state agencies of temporary suspension of production or business activities;
- Cases where e-stamps are used on smuggled goods, banned goods, counterfeit goods, or intellectual property-infringing goods that are discovered and reported to the tax authority by competent authorities;
- Cases where business registration authorities or other competent agencies require organizations or individuals to cease operations in conditional business sectors due to non-compliance with legal requirements for producing or trading alcohol or tobacco.”
- E-stamps for tobacco and alcohol of organizations and individuals that have been gifted or sold;
- E-stamps for tobacco and alcohol of organizations and individuals that have been reported by competent authorities as being used in violation of regulations.”
d) Point c Clause 2 Article 6 is amended as follows:
“c) Purchase of e-stamps for tobacco and alcohol
c1. Based on the registered annual plan and supplementary plan for purchasing e-stamps submitted to the directly managing tax authority, organizations and individuals shall use their valid electronic transaction accounts granted by the tax authority to access the tax administrative procedure processing system and register for stamp purchase using Form No. 02/TEM in Appendix 3 enclosed with this Circular.
c2. Within one (01) working day, organizations and individuals shall receive an electronic notice from the tax authority using Form No. 02/TB/TEM in Appendix 3 enclosed with this Circular on whether the request to purchase e-stamps for tobacco or alcohol is accepted or not.
- If accepted, upon visiting the tax authority to purchase and receive the stamps, the organization or individual shall make payment, receive, manage, and use the stamps in accordance with the provisions of this Circular.
- If not accepted, the organization or individual must supplement the dossier as instructed by the tax authority before proceeding with stamp purchase and receipt procedures.
c3. When an organization or individual issues stamps to the production department, they must scan the QR code on the stamp package, block, or individual stamp, and input the following data:product name, production time, unit of measurement (liters for alcohol, tobacco for tobacco), and unit price to ensure that the stamp data is transmitted to the e-stamp management system.
c4. If at the end of the planning year the organization or individual has unused e-stamps for tobacco or alcohol, the remaining quantity may continue to be used in the following year.”
dd) Point d1 Clause 2 Article 6 is amended as follows:
“d1. By no later than the 20th of the following month, organizations and individuals shall use their valid electronic transaction accounts granted by the tax authority to access the tax administrative procedure processing system and transmit data on e-stamps affixed using Form No. 07/TEM in Appendix 3 enclosed with this Circular. If the deadline falls on a public holiday, it shall be extended to the next working day. In case the e-stamp data submitted to the tax authority contains errors or needs to be supplemented, the organization or individual shall resubmit the e-stamp data to replace the erroneous or incomplete data.”
e) Points dd1 and dd2 Clause 2 Article 6 are amended as follows:
“dd1. Enterprises producing tobacco products or organizations and individuals producing alcohol that terminate production, dissolve, declare bankruptcy, or merge must finalize and destroy any remaining purchased e-stamps within five (05) working days from the date of production cessation notice or from the date of the dissolution, bankruptcy, or merger decision, and must send the result report using Form No. 04/TEM in Appendix 3 enclosed with this Circular to the tax authority.
dd2. Organizations and individuals that undergo division, separation, merger, or change of managing tax authority and wish to continue using the remaining stamps must use their valid electronic transaction accounts to access the tax administrative procedure processing system and register to transfer the remaining stamps under the name and tax code of the new organization or individual using Form No. 06/TEM in Appendix 3 enclosed with this Circular.If there is no intention to continue using the stamps, they must proceed to finalize and destroy the remaining stamps as prescribed in Point dd1 above.”
g) Points e1, e2, and e3 Clause 2 Article 6 are amended as follows:
“e1. In case of loss or fire of e-stamps for tobacco or alcohol:Upon detecting lost or burned electronic stamps, organizations and individuals shall use their valid electronic transaction accounts issued by the tax authority to access the Tax Administration Procedure Information System and submit a report on the lost or burned stamps via the said system, no later than five (05) working days from the date of detection, using Form No. 04/TEM, Appendix III enclosed with this Circular.If the lost stamp is later recovered, the organization or individual must destroy it within five (05) working days from the date of recovery.
e2) In case electronic stamps for domestically consumed tobacco or alcohol are damaged (i.e., stamps damaged in storage or during production, which still exist physically but no longer retain the form prescribed in Circular No. 23/2021/TT-BTC:torn stamps, blurred characters, etc.; or stamps that no longer exist physically:shattered into pieces, or no longer displaying identifying features such as serial numbers and QR codes): manufacturers of tobacco products or organizations and individuals producing alcohol for domestic consumption must destroy the damaged electronic stamps for tobacco or alcohol that are no longer usable (except for cases where the stamps no longer exist physically, in which case destruction is not required).If the stamps have been affixed to products and reported as used, but are later damaged during circulation, or the products become unusable and are destroyed by the manufacturers:manufacturers of tobacco products or organizations and individuals producing alcohol for domestic consumption must destroy the corresponding electronic stamps for tobacco or alcohol.Organizations and individuals must use their valid electronic transaction accounts issued by the tax authority to access the Tax Administration Procedure Information System and submit a notification on the result of destruction of electronic alcohol stamps on the said system no later than five (05) working days from the date of destruction, using Form No. 04/TEM, Appendix III enclosed with this Circular.
e3. Organizations and individuals shall receive electronic notifications from the tax authority using Form No. 02/TB/TEM in Appendix 3 enclosed with this Circular regarding the acceptance or rejection of the notice of e-stamp destruction results or the report on lost stamps.
If not accepted, the organization or individual shall supplement the dossier as guided by the tax authority and resubmit Form No. 04/TEM in Appendix 3 enclosed with this Circular via electronic means.”
h) Clause 3 Article 6 is amended as follows:
“3. Lookup and verification of information on e-stamps for tobacco or alcohol affixed to tobacco packs or liquor bottles produced for domestic consumption
When users of tobacco or alcohol products, or relevant authorities, wish to look up or verify information on the e-stamps affixed via QR codes on tobacco or alcohol products, such access and lookup shall be conducted via the Tax Administration Portal.Information embedded in the QR code of the electronic stamps affixed to tobacco and alcohol products includes:stamp type, sample code, stamp identifier; name and tax identification number of the tobacco or alcohol manufacturing entity; name of the tax authority selling the stamp and date of stamp sale; product name; production time; unit of measurement (liters for alcohol, tobacco for tobacco); unit price of the product.”
4. Article 7 is amended as follows:
“Article 7. Funding for stamp printing
The customs authority shall sell e-stamps for imported tobacco and alcohol to enterprises importing such products.The tax authority shall sell e-stamps for tobacco and alcohol produced for domestic consumption to organizations and individuals holding licenses for the production of tobacco or alcohol (including licenses for artisanal alcohol production for commercial purposes and industrial alcohol production).
Stamp selling prices shall be determined based on the principle of fully covering all costs, including printing costs and applicable taxes, but excluding IT investment and management technology costs for data reception, lookup, and e-stamp management. These excluded costs shall be covered by the State budget in accordance with applicable laws.
The Directors of the Departments of Taxation and the Departments of Customs shall decide on stamp prices in accordance with the above principle and practical conditions at each period and issuance batch, to meet the demand registered by eligible organizations and individuals.
Departments of Taxation and Customs shall be allocated funding from the State budget for stamp printing; proceeds from stamp sales (after tax deduction) shall be remitted entirely to the State budget.”
Article 2. Replacement and annulment of certain words, phrases, points, clauses, and forms of Circular No. 23/2021/TT-BTC
1. Replace the phrase “General Department of Taxation” with “Department of Taxation” in Point b Clause 1 Article 4; Points a and b Clause 1 Article 6; and in the Forms.
Replace the phrases “Departments of Taxation of centrally-affiliated provinces and cities”, “Departments of Taxation of provinces and centrally-affiliated cities”, and “Departments of Taxation of provinces and cities” with “Regional Sub-departments of Taxation” in Points a and b Clause 1 Article 6.
Replace the phrase “tax authorities of centrally-affiliated provinces and cities” with “tax authorities at all levels” in Point b Clause 1 Article 6.
Replace the phrase “Sub-department of Taxation” with “District-level Tax Team” in Point b Clause 1 Article 6.
Replace the phrases “Website of the General Department of Taxation”, “Portal of the General Department of Taxation” with “Tax Administration Portal” in Point a1 Clause 1 Article 6.
Replace the phrase “Portal of the General Department of Taxation” with “Tax administrative procedure processing system” in Clause 1 Article 3, Point a3 Clause 1 Article 6; Points a and b Clause 2 Article 6; Appendix 1; and Appendix 2.
2. Replace the phrase “Department of Customs” with “Department of Customs” in Clause 1 Article 3; Point a Clause 1 Article 4; and Appendix 5.
3. Replace the list of forms related to the printing, issuance, management, and use of e-stamps for tobacco and alcohol produced for domestic consumption in Appendix 3 enclosed with Circular No. 23/2021/TT-BTC with the list of forms in Appendix 3 enclosed with this Circular.
4. Replace Form No. 02/TEM, Form No. 04/TEM, Form No. 07/TEM, and Form No. 09/TEM enclosed with Circular No. 23/2021/TT-BTC with Form No. 02/TEM, Form No. 04/TEM, Form No. 07/TEM, and Form No. 09/TEM enclosed with this Circular.
5. Annul Clause 1, Article 5.
6. Annul Form No. 03/TEM and Form No. 05/TEM enclosed with Circular No. 23/2021/TT-BTC .
Article 3. Entry into force
1. This Circular comes into force as of June 1, 2025.
Organizations and individuals shall input the following data:product name, production time, unit of measurement (liters for alcohol, tobacco for tobacco), and product unit price, to ensure the connectivity of e-stamp data with the e-stamp management system as prescribed in Point d Clause 3 Article 1 of this Circular, starting from January 1, 2026.
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PP.MINISTER |
APPENDIX 3
LIST OF FORMS RELATED TO THE
PRINTING, ISSUANCE, MANAGEMENT, AND USE OF E-STAMPS FOR TOBACCO AND ALCOHOL
PRODUCED FOR DOMESTIC CONSUMPTION
(Enclosed with Circular No. 31/2025/TT-BTC dated May 31, 2025 of the Minister
of Finance)
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No. |
Form No. |
Title of the form |
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1. Notification by the tax authority |
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1 |
01/TB/TEM |
Notice of issuance of e-stamps for tobacco/alcohol produced for domestic consumption |
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2 |
02/TB/TEM |
Notice of acceptance/rejection of registration dossier for the use of e-stamps |
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2. Registration dossiers for the use of e-stamps by organizations/individuals |
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1 |
01/TEM |
Registration/Amendment declaration for using e-stamps |
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2 |
02/TEM |
Stamp purchase/supplementary purchase plan/Application for the purchase of e-stamps for tobacco or alcohol produced for domestic consumption |
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3 |
04/TEM |
Notice of loss, fire damage/destruction result of e-stamps for domestically produced tobacco or alcohol. |
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4 |
06/TEM |
Request for merger, division, separation/change of tax authority managing e-stamps for domestically produced tobacco or alcohol |
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5 |
07/TEM |
Summary table of e-stamp data submitted to the tax authority |
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Form No.(Enclosed with Circular No. 31/2025/TT-BTC dated May 31, 2025 of the Minister of Finance) |
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
[Location]…, [date]……………..
STAMP PURCHASE/SUPPLEMENTARY PURCHASE PLAN / APPLICATION FOR THE PURCHASE OF E-STAMPS FOR TOBACCO OR ALCOHOL PRODUCED FOR DOMESTIC CONSUMPTION IN ….. [YEAR]
To: ……………………………..……………(1)
□ Initial purchase plan registration
□ Supplementary purchase plan registration No.
□ Application for stamp purchase
Name of organization/individual: …………………………………………………………………
Tax identification number (TIN): ……………………………………………………………………………………
Address: ……………………………………………………………………………………………
(a) Pursuant to Alcohol Production License or Tobacco Production License No. ……………….. issued by ………………. on date ………….., which stipulates:
- Permitted production volume for domestic consumption: ………
- Validity period of the license: …………………………………………………………
(b) Information on the person referred to purchase e-stamps:
National ID/Passport No. ………………………. Date of issue:………Issued by: ...
Full name: …………………………………………………………………………………………
(Name of organization/individual) hereby submits the purchase/supplementary purchase plan or application for the purchase of e-stamps as follows:
Unit:Stamps
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No. |
Stamp sample code |
Planned purchase |
Supplementary plan
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Requested quantity for this period |
Reason |
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1 |
2 |
3 |
4 |
5 |
6 |
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I hereby commit to taking full legal responsibility for the management and use of e-stamps for tobacco or alcohol in accordance with regulations./.
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LEGAL REPRESENTATIVE |
(1) Tax authority directly managing the organization or individual
(a) applicable to purchase/supplementary purchase plan
(b) applicable to stamp purchase application)
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Form No.04/TEM |
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
[Location]…, [date]……………..
NOTICE ON
Loss, fire/Result of destruction of
e-stamps for tobacco or alcohol produced for domestic consumption
□ Notice of loss/fire
□ Notice of stamp destruction result
To: ……………….(1) ………….
Name of organization/individual: …………………………………………………………………
Tax identification number (TIN): ……………………………………………………………………………………
Address: ……………………………………………………………………………………………
On ……… [date],the above-named entity notifies of the (destruction / detection of loss/fire) of e-stamps for tobacco or alcohol produced for domestic consumption as follows:
Unit:Stamps
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No. |
Stamp sample code |
Stamp code |
Quantity |
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Total |
Of which, stamps previously reported as used and now destroyed |
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1 |
2 |
3 |
4 |
5 |
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Reason for destruction:………………………………………(a)
Method of destruction: ………………………………………(b)
Reason for loss/fire:………………………………………(c)
This notice is hereby submitted to (1) ………… informing that the above-mentioned e-stamps are no longer valid for use.
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LEGAL REPRESENTATIVE |
(1) Tax authority directly managing the organization or individual
(a), (b) apply to destruction notice
(c) applies to notice of loss/fire)
Column 4 summarizes the total number of lost, burned, or destroyed stamps.Column 5 summarizes the number of destroyed stamps that were previously reported as used.
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Form No.07/TEM |
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
SUMMARY TABLE OF E-STAMP DATA SUBMITTED TO THE TAX AUTHORITY
Month: ……… Year: ………
Name of taxpayer: ………………………………………………………………………………
Tax identification number (TIN): ………………………………………………………………
Address: ………………………………………………………………………………………….
Unit:Stamps
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No. |
Stamp type |
Stamp sample code |
Stamp code |
Beginning inventory |
Purchased during the period
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Total used/lost/burned/damaged
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Where: |
Destroyed during period
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Ending inventory |
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Total |
Usable |
Physically damaged |
Used |
Lost/Fire |
Damaged |
Total
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Usable
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Damaged but physically intact
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Total |
Damaged but physically intact |
Physically damaged |
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1 |
2 |
3 |
4 |
5= 6+ 7 |
6 |
7 |
8 |
9= 10 + 11 + 12 |
10 |
11 |
12 = 13 + 14 |
13 |
14 |
15 |
16= 17 + 18 |
17= 6+ 8-9 |
18= 7 + 13-15 |
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........, Date ...................... LEGAL
REPRESENTATIVE |
Notes:Columns 12, 13, 14 do not include stamps that were affixed and reported as used before being damaged.
Column 15 does not include stamps destroyed after being recovered or affixed to products and already reported as used.
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Form No.09/TEM |
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NAME OF ENTERPRISE/ORGANIZATION |
THE SOCIALIST
REPUBLIC OF VIETNAM |
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No. ………… |
[Location]…, [date]…………….. |
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APPLICATION
For the purchase of e-stamps for imported alcohol/imported tobacco products
To:Regional Customs Sub-Departments
A. To be completed by the enterprise/organization applying for stamps:
1. Name of enterprise/organization: ………………………………………………..
2. Tax identification number (TIN): ………………………………………………………………
3. Address: ………………………………………………………………………………..
4. Name of the stamp recipient: ……… ID/Passport No. ……………
Phone:……………………… Email:………………… …………………………….
5. Specific location where the stamps will be affixed: …………………………………….
6. Estimated stamping period (from – to): ……………………
Pursuant to Article 5 of Circular No./2025/TT-BTC dated ... month ... year 2025 of the Minister of Finance, (Name of the enterprise/organization) ……………… hereby applies to purchase e-stamps with the following details:
Unit:Stamps
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No. |
Type of e-stamp |
Stamp sample code |
Beginning inventory |
Quantity to be purchased this period |
Total used |
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1 |
2 |
3 |
4 |
5 |
6=4+5 |
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Supporting documents enclosed with this Application (1):
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1. Customs Declaration No.………. registered on …
day … month … year … at Customs |
Yes □ |
No □ |
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2. Confiscated goods sale decision No.… dated … and Auctioned asset sale contract No.………………………………….[date](applicable to confiscated, auctioned goods by competent authority) |
Yes □ |
No □ |
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3. Purchase contract or processing contract No. …. dated……..(applicable to purchase of stamps for affixing at foreign production facilities before import) |
Yes □ |
No □ |
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4. Authorization letter No…. dated…..(applicable where stamp recipient is authorized by the enterprise/organization) |
Yes □ |
No □ |
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5. Other related documents (if any): .......................................................................................................... |
Yes □ |
No □ |
(Name of the enterprise/organization) …………………………………… hereby certifies that the information declared and documents enclosed with this Application are true and complete as per regulations; commits to using the e-stamps for their intended purpose, reporting stamp usage to the customs authority in accordance with regulations, and shall take full legal responsibility for all declarations and commitments above./.
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LEGAL REPRESENTATIVE |
B. Section for use by the Customs Sub-Department issuing the stamps:
Upon verifying the declaration information provided in Section A above, the customs officer in charge of issuing stamps shall select whether or not to issue the stamps:Yes □ No □
1. If “Yes” is selected, record information on the e-stamps issued to the enterprise/organization as follows:
Unit:Stamps
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No. |
Stamp name |
Stamp code |
Stamp identifier |
Quantity issued |
Serial number range (from… to…) |
Date of issue |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
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2. If “No” is selected, provide specific reasons and indicate additional information required from the applicant:
Reason: ……………………………………………………………………………
Requested supplementary information (3): …………………… ………………………………..
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CUSTOMS OFFICER IN CHARGE OF STAMP ISSUANCE |
Notes:
(1) For the "Supporting documents enclosed with this Application" section:If “Yes” is selected, the enterprise/organization must submit scanned copies of the corresponding documents along with the Application for verification by the Customs authority.
(2) If the enterprise needs to revise or cancel the stamp purchase request, it must submit such revision/cancellation before the Customs authority completes the issuance.
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