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New regulations on collection, transfer, management and use of customs fees

Thu Hong  14/04/2021 12:00 AM

From April 5th, 2021, the new regime of collection, transfer, management and use of customs fees and charges for goods and vehicles in transit shall comply with Circular No. 14/2021/TT-BTC.

The collection, transfer, management and use of customs fees and charges are complying with the provisions of Circular No. 274/2016/TT-BTC. However, from July 20th, 2020, Decree No. 64/2020/ND-CP dated June 10th, 2020 of the Government providing guidelines for implementation of temporary admission under Istanbul Convention takes effect, accordingly, the Ministry of Finance is responsible for prescribing customs fees and charges for goods and vehicles in transit, collection, transfer, management and use thereof to issue ATA carnets in accordance with the law on fees and charges (Article 26 of Decree No. 64/2020/ND-CP).

Circular No. 14/2021/TT-BTC with new regulations has solved problems arising in the implementation of Circular No. 274/2016/TT-BTC and has changed the management regime of goods since Vietnam is officially a member of the Istanbul Convention.

Under the provisions of Circular No. 274/2016/TT-BTC, customs fees and charges  for goods and vehicles in transit include the following 05 groups: Customs fee on registration of a declaration; Customs fee on examination, supervision or cessation of customs procedures over an import or export against which a request for intellectual property protection is filed; Charge on the transit of goods; Charges for means of road transport in transit (including automobiles, tractors and semi-tractors); Charges for means of waterway transport in transit (including ships, canoes, tugboats, barges).

However, from April 5, 2021, in addition to having the five groups mentioned above, Circular 14/2021/TT-BTC has added two more customs fee: Customs fees for issuance and re-issuance of ATA carnets for goods temporarily exported for re-import under Decree No. 64/2020/ND-CP.

Specifically, the customs fee for issuance of ATA carnets is VND 1 million per carnet and the customs fee for re-issuing ATA books is VND  500,000 per carnet. The collection rates of fees and charges for the remaining 5 groups remain unchanged in comparison with the current regulations.

Temporary Admission Carnet (ATA carnet) is the paper used for the temporary admission of goods, which shall be accepted in lieu of a customs declaration for completing customs procedures and incorporate a guarantee to cover import duties, other taxes, late payment interests, fines, fees or charges (if any) collected on goods temporarily admitted in accordance with regulations herein.

Payers of customs fees under this Circular include: Entities declaring and submitting customs declarations or documentary evidence in substitution of customs declarations for imports, exports, and incoming and outgoing vehicles; Entities applying for ATA carnets for temporarily exported goods; Holders of protected intellectual property rights (IPRs), or their legally authorized representatives.

Payers of charges for goods and vehicles in transit are the entities declaring and submitting declarations for goods and vehicles transiting Vietnam.

To annul the regulation on the one-off collection of charges and fees

Specifically, Clause 3, Article 5 of Circular No. 274/2016/TT-BTC stipulates that the fees and charges on a re-export or re-import shall be paid only once upon the procedure of import or export, respectively. In addition, the goods in bonded warehouse shall give rise to the fees of customs procedures only once upon their placement into the warehouse but not upon their release. Goods or transport vehicles in transit shall give rise the declaration charge only once upon the procedure of entry at the entry checkpoint but not upon the procedure of departure. However, Circular 14/2021/TT-BTC annulled this regulation.

Changes in fee management and use – the expense for mandate for collection of fees and charges

The mandate commissions shall be paid under agreements between customs authorities and the mandated organizations according to Article 39 of Decree No. 126/2020/ND-CP. Meanwhile, Circular No. 274/2016/TT-BTC regulates that the commission for the mandatee as defined in the agreement between the General Department of Customs and the mandatee, which varies accordingly from time to time. 

In addition to having the new regulations mentioned above, many other basic guidelines and regulations in Circular No. 274/2016/TT-BTC remain in Circular 14/2021/TT-BTC, specifically as follows:

There are 06 cases of exemption from customs fees and charges for for goods and vehicles in transit for organizations and individuals that carry out customs procedures related to the export, import and transit of goods and exit, entry and transit of means of transport as follows:

Firstly, goods which are humanitarian aid or grant aid; gifts to regulatory authorities, political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed forces and individuals (within the duty-free allowance as prescribed); humanitarian or charitable gifts; belongings of foreign entities according to regulations on diplomatic immunity; hand luggage; postal goods and parcels exempted from import/export duty as prescribed.

Secondly, imports or exports sent by express delivery service whose value is not exceeding VND 1,000,000 or total amount of taxes on which (as prescribed) is less than VND 100,000.

Thirdly, a shipment of imports or exports whose customs value is less than VND 500,000 or total amount of taxes on which (as prescribed) is less than VND 50,000

Fourth, goods traded by residents of border areas within the prescribed limits.

Fifth, vehicles frequently crossing the border and managed by a logbook instead of declarations.

Sixth, goods and vehicles in transit which are exempted from fees and charges according to international treaties to which Vietnam is a signatory or as per commitments of Vietnam’s Government.

Thus, the first five groups of imported goods (from the first to the fifth group) above, in parallel with the tax exemption as prescribed, are also exempt from customs fees and charges.

Fees and charges shall be paid in cash or by non-cash payment methods as prescribed. Charges shall be paid to state budget or accounts of the organizations mandated to collect fees and charges. Fees shall be paid to deposit accounts of customs authorities opened at the State Treasury or accounts of the organizations mandated to collect fees and charges.

If submitting various declarations in a month, the payer shall register the payment of fees/charges on a monthly basis.

Based on the list of declarations provided by the customs authority, within 10 days of the following month, the payer shall pay fees/charges according to the procedures for paying fees/charges or requesting transfer of fees/charges as prescribed. 

Collectors of the customs fees and charges for goods and vehicles in transit include: Customs authorities where declarations for imported, exported or transited goods are registered; customs authorities processing procedures for outgoing, ongoing or in-transit vehicles; customs authorities receiving requests for inspection, supervision and suspension of customs procedures for imports or exports which are suspected of infringing IPRs.

Customs authorities can retain all fee amount collected to cover the spending on their provision of services and fee collection. The fee amount retained shall be managed and used according to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges; the spending on fee collection includes: The expense for mandate for collection of fees and charges, which is sourced from the customs authorities’ fee collection.

Provincial Customs Departments shall make estimates of collected fees and charges and expenditures on performance of tasks, aggregate them into their annual estimates of budget revenues and expenditures, and send them to the General Department of Customs for appraising and making its consolidated annual estimate of budget revenues and expenditures which will be sent to the Ministry of Finance.

This Circular comes into force from April 05, 2021, and supersedes the Circular No. 274/2016/TT-BTC dated November 14th, 2016 of the Minister of Finance.

CurrencyEffective dateExchange rate
USD17/05/202122,940.00 đ
EUR17/05/202127,311.80 đ
JPY17/05/2021206.17 đ
GBP17/05/202131,896.98 đ
CHF17/05/202125,007.72 đ
AUD17/05/202117,554.12 đ
CAD17/05/202118,732.06 đ
SEK17/05/20212,685.53 đ
NOK17/05/20212,710.89 đ
DKK17/05/20213,682.37 đ
RUB17/05/2021309.24 đ
NZD13/05/202116,736.73 đ
HKD17/05/20212,922.56 đ
SGD17/05/202117,039.11 đ
MYR17/05/20215,532.84 đ
THB17/05/2021722.86 đ
IDR13/05/20211.63 đ
KRW17/05/202119.62 đ
INR17/05/2021312.55 đ
TWD13/05/2021827.87 đ
CNY17/05/20213,537.38 đ
KHR13/05/20215.71 đ
LAK13/05/20212.47 đ
MOP13/05/20212,893.99 đ
Hotline 19009299 for Vietnam Customs.
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