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.
NTK