THE MINISTRY OF FINANCE
------- | THE SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
--------------- |
No.107/2012/TT-BTC | Hanoi, June 28, 2012 |
CIRCULAR
GUIDING THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES AND FEES FOR MANAGEMENT OF AQUATIC PRODUCT QUALITY, SAFETY AND HYGIENE
Pursuant to the Government’s Decree No.57/2002/ND-CP, of June 03, 2002 detailing the implementation of the Ordinance on Charges and fees;
Pursuant to the Government’s Decree No.24/2006/ND-CP, of March 06, 2006 amending and supplementing a number of articles of the Decree No.57/2002/ND-CP, of June 03, 2002;
Pursuant to the Government’s Decree No.163/2004/ND-CP, of September 07, 2004 detailing the implementation a number of articles of the Ordinance on Food Hygiene and Safety; a number of articles of the Ordinance on veterinary medicine, the Ordinance on Livestock breed, the Ordinance on Plant Protection and Quarantine;
Pursuant to the Government’s Decree No.118/2008/ND-CP, of November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After obtaining opinion of the Ministry of Agriculture and Rural Development at the official dispatch No.805/BNN-TC, of March 22, 2012;
At the proposal of Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular guiding the collection, remittance, management and use of charges and fees for management of aquatic product quality, safety and hygiene, as follows:
Article 1. Subjects of application
Foreign and Vietnamese organizations, individuals producing and trading in fisheries and aquatic products exporting, importing and domestic selling; producing and trading in veterinary drugs, animal feed, chemicals and bioproducts used in aquaculture in Vietnam shall pay charges and fees at the rates prescribed in Article 2 of this Circular when competent state agencies in the agriculture and rural development sector perform operations to manage food quality, safety and hygiene and aquatic product hygiene in accordance with laws.
Charges and fees for the management of aquatic product quality, safety and hygiene shall be collected in Vietnam dong. When foreign organizations or individuals wish to pay charges and fees in a foreign currency, they may pay them in the US dollar (USD) at the average exchange rate on the inter-bank foreign exchange market announced by the State Bank of Vietnam at the time of collection.
Article 2. Rates of charges, fees
Rates of Charges and fees for the management of aquatic product quality, safety and hygiene shall be implemented under the table of Charges and Fees promulgated together this Circular.
Article 3. The collection, remittance, management and use of Charges and fees
1. State management agencies in charge of aquatic product quality, safety and hygiene (including the Department of Quality Management of Agricultural, Forest and Aquatic Products, the Animal Health Department, the Aquaculture Department, their attached units and local management agencies in charge of aquatic product quality, safety and hygiene) that perform the operations on collection of charges, fees stated in Article 2 of this Circular shall organize the collection, remittance, management and use of charges and fees under this Circular (below collectively referred to as charge- and fee-collecting agencies).
2. Charges and fees for the management of aquatic product quality, safety and hygiene constitute a state budget revenue and shall be managed and used as follows:
2.1. Charge- and fee-collecting agencies may retain 85% of the total collected charge and fee amounts to cover expenses for the charge and fee collection under content of expense amounts specified in the Decree No.24/2006/ND-CP.
a) Charge- and fee-collecting agencies under the Department of Quality Management of Agricultural, Forest and Aquatic Products, the Animal Health Department and the Aquaculture Department shall base on the collected amounts they are allowed to retain to spend as prescribed, implement balance funds for their attached Charge- and fee-collecting units (including also the Department Offices) which do not have enough funds to assure the payment of minimum salaries to charge- and fee-collecting employees and expenses for the Departments’ management of food quality, safety and hygiene and aquatic hygiene of Departments, General department.
b) The Department of Quality Management of Agricultural, Forest and Aquatic Products, the Animal Health Department and the Aquaculture Department implement the annual revenue and expenditure estimates and report them to the Ministry of Finance for approval, open their own accounts at state treasuries which they have transactions for monitoring the collection and spending of re-distributed sums of money used for the charge and fee collection which are remitted by charge- and fee-collection units from their excessive revenues for transfer to units with insufficient funds. At the same time, by year end, if they have not used up these sums of money, they may carry them forward to subsequent years for use, and annually finalize these sums of money with the Ministry of Finance.
2.2. The remainder (15%) shall be remitted into the state budget by charge- and fee-collecting agencies according to the corresponding chapter, category, clause, item and sub-item in the current state budget index.
Article 4. Organization of implementation
1. This Circular takes effect from August 15, 2012. This Circular replaces the Circular No.199/2010/TT-BTC, of December 13, 2010 of the Ministry of Finance guiding the management and use of charges and fees for management of aquatic product quality, safety and hygiene, and aquatic veterinary
2. Other contents related to the collection, remittance, management, use, and publicity of regulations on the collection of charges not guided in this Circular comply with the guidance in the Finance Ministry’s Circular No.63/2002/TT-BTC of July 24, 2002, guiding the implementation of the law on charges and fees; the Circular No.45/2006/TT-BTC of May 25, 2006, amending and supplementing the Circular No.63/2002/TT-BTC, of July 24, 2002 and the Circular No.28/2011/TT-BTC, of February 28, 2011, of the Ministry of Finance, guiding a number of articles of the Law on Tax Administration and the Government s Decree No.85/2007/ND-CP of May 25, 2007, and the Government’s Decree No.106/2010/ND-CP of October 28, 2010.
3. Any problems arising in the course of implementation, organizations, and individuals should be promptly reported to the Ministry of Finance for study and additional guidance.
| FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Vu Thi Mai |
TABLE OF CHARGES, FEES RATES FOR MANAGEMENT OF AQUATIC PRODUCT QUALITY, SAFETY AND HYGIENE
(Issued together with the Minister of Finance’s Circular No.107/2012/TT-BTC of June 28, 2012)
Appendix No.1 - Fee rates for the management of aquatic product quality, safety and hygiene
TT | NAME OF FEE | FEF RATE (VND/time) |
1 | Fee for the grant of Certificate of eligibility of conditions for ensuring hygiene and safety for aquatic food production and trading | 40,000 |
2 | Fee for the grant of Certificate of application of HACCP quality control program | 40,000 |
3 | Fee for the grant of Certificate of quality and hygiene deed for a lot of aquatic commodities | 40,000 |
4 | Fee for the grant of Certificate of the results of checking single indicators upon request of customer | 10,000 |
5 | Fee for the grant of Certificate of origin of bivalve molluscs | 40,000 |
6 | Fee for the grant of certificate of appellation of origin of fish sauce | 40,000 |
Note: HACCP stands for the program on quality controlling based on Hazard Analysis and Critical Control Point.
Appendix No. 2 - Fee rates for the grant of certificate of aquatic work
TT | NAME OF FEE | FEF RATE (VND/time) |
1 | Fee for the grant of Certificate of quarantine of aquatic animals and products thereof, aquatic plants which are exported, imported, temporary import for re-export, in transit or transported via Vietnamese territory | 40,000 |
2 | Fee for the grant of Certificate of quarantine of aquatic animals and products thereof, aquatic plants which are domestic transported | 40,000 |
3 | Fee for the re-grant of quarantine certificates upon request of customers | 20,000 |
4 | Fee for the grant of Certificate of quality of aquatic animal feed | 40,000 |
5 | Fee for the grant of Certificate of aquatic animal breed quality | 40,000 |
6 | Fee for the grant of Certificate of aquatic plant variety quality | 40,000 |
7 | Fee for licensing of import and export of aquatic animals, aquatic animal products and aquatic plants | 40,000 |
8 | Fee for licensing of import and export of aquatic animal feeds | 40,000 |
9 | Fee for extension and modification of contents of licenses upon request of customers | 20,000 |
10 | Fee for grant of a permit for assay of aquatic animal breed | 40,000 |
Appendix No. 3 - Charge rates for the management of aquatic product quality, safety and hygiene
TT | NAME OF FEE | CHARGE RATE (VND/indicator) |
1 | Sensible and physical indicators | |
1.1 | Determination of color, odor and taste | 15,000 |
1.2 | State (glazing, defects, muscle and meat) | 10,000 |
1.3 | Size | 7,000 |
1.4 | Extraneous matter | 5,000 |
1.5 | Net weight | 5,000 |
1.6 | Product center temperature | 3,000 |
1.7 | Degree of vacuum | 10,000 |
1.8 | Tightness of boxes | 20,000 |
1.9 | Inner state of boxes | 10,000 |
1.10 | Gross weight | 10,000 |
1.11 | Proportion of gross weight and water | 10,000 |
1.12 | Fineness | 20,000 |
1.13 | Evaluation of packaging conditions and labeling in transportation and preservation | 5,000 |
1.14 | Parasites | 15,000 |
2 | Micro-biological indicators | |
2.1 | Total aerobic bacteria | 50,000 |
2.2 | Coliform: | 55,000 |
2.3 | E. Coli | 60,000 |
2.4 | Clostridium Perfringens | 60,000 |
2.5 | Staphylococcus aureus | 55,000 |
2.6 | Streptococcus feacalis | 60,000 |
2.7 | Yeast | 60,000 |
2.8 | Fungi | 60,000 |
2.9 | Bacillus sp. | 60,000 |
2.10 | Vibrrio Parahaemolyticus | 60,000 |
2.11 | Salmonella sp. | 50,000 |
2.12 | Shigella | 60,000 |
2.13 | Total of H2S-producing anaerobes | 60,000 |
2.14 | Fecal coliform: | 50,000 |
2.15 | V.cholera | 60,000 |
2.16 | Enterococci | 60,000 |
2.17 | Determination of thermophilic microorganisms | 60,000 |
2.18 | Total Lactobacillus | 60,000 |
2.19 | Listeria monocytogenes | 150,000 |
2.20 | Anaerobic spore in canned food | 60,000 |
3 | Common chemical indicators | |
3.1 | Determination of Sulfide hydro (H2S) | 40,000 |
3.2 | Determination of Ammonia (NH3) | 55,000 |
3.3 | Determination of pH degree | 40,000 |
3.4 | Determination of water content | 40,000 |
3.5 | Determination of sodium chloride (NaCl) content | 50,000 |
3.6 | Determination of acid content | 40,000 |
3.7 | Determination of fat content | 60,000 |
3.8 | Determination of ash content | 50,000 |
3.9 | Determination of total nitrogen and crude protein content | 55,000 |
3.10 | Determination of formol nitrogen or amine nitrogen content | 55,000 |
3.11 | Borate | 50,000 |
3.12 | Cyclamate | 50,000 |
3.13 | Sodium benzoate | 40,000 |
3.14 | Saccharin | 100,000 |
3.15 | Urea qualification | 60,000 |
3.16 | Calcium | 55,000 |
3.17 | Phosphate | 70,000 |
3.18 | Grit | 60,000 |
3.19 | Content of evaporated nitrogenous base | 100,000 |
3.20 | SO2 Content | 50,000 |
3.21 | NO2 Content | 57,000 |
3.22 | NO3 Content | 60,000 |
4 | Special chemical indicators | |
4.1 | Determination of heavy metals (Cd, As, Hg, Pb...) | VND 130,000 /1 element |
4.2 | Micro mycotoxin | |
| - First indicator | 200,000 |
| - Subsequent indicator | 130,000 |
4.3 | Insecticide residue | |
| - First indicator | 170,000 |
| - Subsequent indicator | 80,000 |
4.4 | Iron | 60,000 |
4.5 | Histamine | |
| - HPLC analysis | 380,000 |
| - ELISA analysis | 380,000 |
4.6 | Determination of PSP and DSP by biochemical method on mice | 250,000 |
4.7 | Test of PSP, DSP and ASP by HPLC | 350,000 |
4.8 | Antibiotic residue by Elisa: | |
| - Chloramphenicol | 280,000 |
| - AOZ | 380,000 |
| - AMOZ | 380,000 |
| - Quinolones | 300,000 |
| - Malachite Green | 280,000 |
4.9 | Antibiotic residue (inspection by LC/MS, LC/MS/MS) | |
| - First indicator | 350,000 |
| - Subsequent indicator in same group | 135,000 |
4.10 | Food colorings - Qualification - HPLC quantification | 40,000 100,000 |
4.11 | Color Dyes | 350,000 |
5 | Chemical indicators of water | |
5.1 | Determination of water hardness | 57,000 |
5.2 | Determination of chlorine in water | 18,000 |
5.3 | Indissoluble residue | 50,000 |
5.4 | Total of dissolvable solid matters | 60,000 |
5.5 | Total residue | 60,000 |
5.6 | Degree of oxidization | 70,000 |
5.7 | Dissolved oxygen | 57,000 |
5.8 | Chloride | 50,000 |
5.9 | Nitrite | 50,000 |
5.10 | Nitrate | 50,000 |
5.11 | Ammonite | 55,000 |
5.12 | Iron | 57,000 |
5.13 | Lead | 76,000 |
5.14 | Mercury | 76,000 |
5.15 | Arsenic | 76,000 |
5.16 | Sulfide hydro | 57,000 |
5.17 | Phenol | 300,000 |
5.18 | Organic chlorine pesticide | 190,000 |
5.19 | Organic phosphorus pesticide | 190,000 |
5.20 | Turbidity | 38,000 |
5.21 | Manganese | 60,000 |
5.22 | Sulfate | 50,000 |
5.23 | Zinc | 60,000 |
6 | Alga analysis | |
6.1 | Qualitative and quantitative analysis of algae | 240,000 |
7 | Charge for assessment of room checking quality of Agricultural, Forest and Aquatic Products: | |
7.1 | The first assessment; wide-opening assessment | 32,000,000 |
7.2 | Re-assessment | 22,500,000 |
Appendix No. 4 - Charge rates for management work of aquatic product quality
TT | Name of charge | Unit of calculation | Charge rate (VND) |
1 | Charges for quality inspection of goods lots being imported aquatic animal feeds and materials thereof | Lot | 0.095 % of lot value (minimum VND 285,000, maximum VND 9.5 million). |
2 | Charges for inspection to accredit aquaculture establishments or zones as meeting GAP/CoC/BMP standards. | | |
| - Intensive or industrial methods (with a water surface area > 30 ha) | Inspection time | 1,406,000 |
| - Intensive or industrial methods (with a water surface area ≤ 30ha) | Inspection time | 1,140,000 |
| - Semi-intensive or extensive method | Inspection time | 266,000 |
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