HCMC – The Ministry of Finance is seeking feedback on a draft circular proposing that enterprises gradually take over the printing of electronic stamps for alcohol and tobacco from January 1, 2027, with mandatory self-printing to apply from January 1, 2028.
Under the draft, regulations on stamp design and application methods remain largely unchanged from Circular 23/2021/TT-BTC and Circular 31/2025/TT-BTC. The main change concerns the roadmap for shifting the printing and issuance mechanism.
During the transition period, Vietnam Customs would continue to print and issue e-stamps for imported alcohol and tobacco and sell them to licensed importers or entities handling confiscated and auctioned goods. The Department of Taxation would continue printing and issuing e-stamps for domestically produced alcohol and tobacco and sell them to licensed producers.
From 2027, enterprises, organizations and individuals would be allowed to arrange printing of e-stamps for their own use. From 2028, self-printing would become mandatory, and customs and tax authorities would stop printing and issuing stamps under the current system.
Entities arranging printing must comply with prescribed stamp designs and sign contracts with printing service providers, specifying stamp types, symbols, quantities and serial number ranges. Contracts must be settled after each printing batch or upon completion.
Producers and importers of alcohol and tobacco would be fully responsible for managing and using stamps and for transmitting e-stamp data to authorities.
The draft also prohibits misuse of stamps, including exchanging, trading, lending or borrowing them, as well as deliberate loss or damage.
The proposal is open for public comment on the ministry’s portal.
