Regarding customs procedures for importing alcohol:
a) Regarding import documents, including:
- Documents as prescribed in Article 16 of Circular No. 38/2015 / TT-BTC (amended and supplemented in Circular No. 39/2018 / TT-BTC);
- Alcohol distribution license issued by the Ministry of Industry and Trade for alcohol with alcohol content of 5.5 degrees or more in accordance with Decree No. 105/2017 / ND-CP (amended and supplemented in the Decree No. 17/2020 / ND-CP): 01 copy;
- For alcohol with alcohol content below 5.5 degrees, traders are responsible for registering with the Economic Department or the Economic and Infrastructure Division of the People’s Committee of the district where the head office is located before importing. Form No. 14, Section II, Appendix, issued together with Decree No. 105/2017 / ND-CP (amended and supplemented in Decree No. 17/2020 / ND-CP); This document is not required to be submitted to the customs authority when completing import procedures.
- Certificate of food safety certification under the Government’s Decree No. 15/2018 / ND-CP dated February 2, 2018, detailing the implementation of a number of articles of the Law on Food Safety.
b) Imported wine must be stamped and labeled according to regulations.
c) Wine can only be imported through international checkpoints.
d) When checking documents, customs officers must check and compare information about: wine name, name of foreign supplier on the customs declaration, commercial invoice, food safety certificate with Alcohol distribution license issued by the Ministry of Industry and Trade.
Special excise tax for alcohol :
- Alcohol from 20 degrees or more: 65%
- Alcohol below 20 degrees: 35%