Circular No. 124/2007/TT-BTC provides instructions on the printing, issuance, use, and management of imported cigarette and cigars stamps.
According to this Circular, cigarettes and cigars imported to Vietnam must be stamped. The Ministry of Finance issues two stamp designs for circulation.
The Circular details regulations on the stamping, distribution of stamps, registration time for the number of stamps, transporting of stamp overseas, report of stamp using, and solutions to redundant stamps.
Enclosed to the Circular are two appendices concerning stamp designs for imported cigarettes and cigars, and position of stamps.
This Circular becomes effectives 15 days after it is published on the Official Gazette.
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