Circular No. 14/2021/TT-BTC charges for goods and vehicles in transit management and use thereof
Customs fee for grant of ATA carnets is VND 1 million/carnet
On February 18, 2021, the Ministry of Finance issues the Circular No. 14/2021/TT-BTC prescribing the rates and collection, remittance, management and use of customs charges and fees for goods and means of transport in transit.
Specifically, the customs fee rate for grant and re-grant of temporary admission carnets (ATA carnets) is VND 1,000,000/carnet and VND 500,000/carnet, respectively. For other charges, the rates are still the same. To be specific the fee rate for goods in transit is VND 200,000/declaration form; charge rate for inspection, supervision and suspension of customs procedures for imported or exported goods with signs of infringing upon intellectual property rights is VND 200,000/01 application; etc.
Besides, subjects entitled to charge exemption include: Goods provided as humanitarian aid or non-refundable aid; Imported or exported goods sent via express mail service with a value of VND 1,000,000 or less, or imported or exported goods sent via express mail service with a payable tax amount of less than VND 100,000; Goods purchased or exchanged by border residents within the prescribed limits; etc.
The Vietnam Chamber of Commerce and Industry shall collect customs charges for grant of ATA carnets.
This Circular takes effect on April 05, 2021.
For further details of the Circular 14/2021/TT-BTC, Click here
translation of the Official Gazette of the Vietnam News Agency
THE MINISTRY OF FINANCE
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, February 18, 2021
Prescribing the rates and collection, remittance, management and use of customs charges and fees for goods and means of transport in transit
Pursuant to the Law on Charges and Fees dated November 25, 2015;
Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 64/2020/ND-CP dated June 10, 2020, guiding the implementation of temporary admission under the Istanbul Convention;
Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control and the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018, amending and supplementing a number of articles of the Decree No. 08/2015/ND-CP;
Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;