New regulations on customs fee collection

(Daiphuc corp) - The Ministry of Finance has just issued Circular No. 14/2021/TT-BTC detailing the rates, collection, payment, management and use of customs fees and fees for goods and vehicles in transit.

In particular, additional payers of customs fees are organizations and individuals applying for temporary management books (ATA books) for the goods temporarily exported for re-import according to Decree No. 64/2020/ND-CP dated 10 June 2020 of the Government, instructing the implementation of the temporary detention mechanism under the Istanbul Convention; adding the regulations on the customs fee for issuing ATA books is 1,000,000 VND/book and the customs fee for re-issuance of ATA books is 500,000 VND/book. Particularly, the fee for inspection, supervision, or suspension of customs procedures for exported or imported goods that require protection of intellectual property rights is 200,000 VND/application; the fee for means of transport transiting waterways (including ships, canoes, and barges) is 500,000 VND/vehicle, etc.

The Circular also stipulates cases that are exempt from fees and charges are humanitarian aid, non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, individuals, etc.; gifts for humanitarian and charity purposes; belongings of foreign organizations and individuals according to the diplomatic immunity regulations; carry-on luggage; postal goods and parcels exempt from import and export tax according to the current law provisions; exported or imported goods sent via express mail with a value of VND 1 million or less or with a payable tax amount of less than VND 100,000; exported or imported goods with a customs value of less than VND 500,000 or a total tax payable of less than VND 50,000 for a single export or import; goods purchased, sold or exchanged by border residents within the prescribed norms; means of transport frequently crossing the border managed by the mode of tracking book, not by declaration; goods and means in transit exempt from fees and charges in accordance with international treaties which Vietnam is a member or as committed by the Government of Vietnam.
Circular No. 14/2021/TT-BTC shall take effect from 5 April 2021 and replace Circular No. 274/2016/TT-BTC.   


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