PROCEDURES FOR IMPORT OF GROSS ALCOHOL, IMPORTED ALCOHOL STAMPS, SPECIAL CONSUMPTION TAX

Question:
We plan to import dispensed liquor, put in big drums - 200 L / drum to Vietnam, then extract, bottle and label in Vietnam to sell on the market. So: - When doing import, the company needs to do the procedures and prepare what documents? - What is the procedure to buy imported wine stamps, stamp wine, declare and manage wine stamps with the customs office? - Is the special consumption tax calculated on the value of imported goods or including the cost of extraction, bottling and labeling in Vietnam? - If the company pays special excise tax at the time of importation, does it have to pay additional excise tax?

Reply:

1. Regarding import conditions and policies:

For imported beer and wine, the Company complies with food safety regulations when importing in the following documents:

- Decree 15/2018 / ND-CP dated February 2, 2018 of the Government detailing a number of Articles of the Law on Food Safety (ANNEX IV LIST OF PRODUCTS / GROUPS OF FOOD PRODUCTS; GOODS AUTHORITY OF MANAGEMENT OF THE MINISTRY OF INDUSTRY AND TRADE Therefore, when importing, the Company must register for food safety inspection with the Ministry of Industry and Trade.

 - Pursuant to Article 30 of Decree No. 105/2017 / ND-CP dated September 14, 2017 of the Government:

"Article 30. General provisions on wine import

1. Enterprises with liquor distribution licenses may import liquor and must bear responsibility for the quality and food safety of imported liquor. In case of importing semi-finished wine, the enterprise is only allowed to sell to enterprises having a license for industrial wine production.

2. Enterprises with industrial liquor production licenses may import or entrust the import of semi-finished liquor for the production of finished wine.

3. Except for the cases specified in Article 31 of this Decree, imported liquor must meet the following provisions:

a) Must be affixed with goods labels and / or alcohol stamps according to the provisions of Article 6 of this Decree;

b) Must be granted a Certificate of conformity announcement or Certificate of Announcement of Compliance with food safety regulations (for alcohol without technical regulations) by Vietnamese competent authorities. import and must meet the state inspection regulations on food safety for imported food.

4. Liquors may only be imported into Vietnam through international border gates. "

2. Regarding import procedures:

- Regarding customs procedures, customs declaration shall comply with Clause 2, Article 16 and Article 18 of Circular 38/2015 / TT-BTC of March 25, 2015 of the Ministry of Finance, providing for customs procedures; customs inspection and supervision; import and export duties and tax administration for imports and exports.

3. Regarding import stamping procedures:

- Procedures for purchasing imported wine stamps and sticking imported wine stamps comply with the Finance Ministry's Circular No. 15/2020 / TT-BTC of March 23, 2020.

Under the provisions of the Circular, for finished wine in barrels and tanks imported into bottled domestically: Enterprises shall implement and take responsibility for sticking the imported liquor stamps at bottling establishments before putting them on the market. to consume.

4. Regarding special consumption tax

 Regarding the special consumption tax calculation price, the time of special consumption tax payment is prescribed in the Finance Ministry's Circular No. 195/2015 / TT-BTC of November 24, 2015, requesting the Company to refer to the implementation. .

 In case of arising problems, please contact directly with the Customs Branch where expected to register the declaration for specific instructions.