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.
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
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).
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
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).
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.
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
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
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
Payers of charges for goods and vehicles in transit are the
entities declaring and submitting declarations for goods and vehicles
the regulation on the one-off collection of charges and fees
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
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.
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
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