Circular No. 14/2021/TT-BTC charges for goods and vehicles in transit management and use thereof

CIRCULAR

Prescribing the rates and collection, remittance, management and use of customs charges and fees for goods and means of transport in transit

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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;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance hereby promulgates the Circular prescribing the rates and collection, remittance, management and use of customs charges and fees for goods and means of transport in transit.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates and collection, remittance, management and use of customs charges and fees for goods and means of transport in transit.

2. This Circular applies to:

a) Organizations and individuals paying customs charges and fees for goods and means of transport in transit.

b) Organizations and individuals collecting customs charges and fees for goods and means of transport in transit.

c) Other organizations and individuals involved in the collection, remittance, management and use of customs charges and fees for goods and means of transport in transit.

Article 2. Charge and fee payers and collectors

1. Charge and fee payers:

a) Customer charge payers specified in this Circular include:

- Organizations and individuals that make customs declaration and submit customs declaration forms or documents replacing customs declaration forms (hereinafter referred to as declaration forms) for goods on import or export, or means of transport on entry or exit.

- Organizations and individuals that request for grant of temporary admission carnets (ATA carnets) for goods temporarily exported for re-importation under the Government’s Decree No. 64/2020/ND-CP dated June 10, 2020, guiding the implementation of temporary admission under the Istanbul Convention.

- The protected intellectual property right holders or the legally authorized persons who submit an application to the customs agency to inspect, supervise and suspend customs procedures for exported and imported goods showing signs of infringing upon intellectual property rights in accordance with the law on intellectual property and the customs law.

b) Individuals and organizations paying fees for goods or means of transport in transit who submit declaration forms for goods or means of transport in transit through Vietnam.

2. Charge and fee collectors:

a) Organizations and individuals collecting customs charges and fees for goods and means of transport in transit include: Customs agencies of places where the declaration forms of goods on import, export or in transit are registered; customs agencies of places where the procedures for means of transport on entry, exit or in transit are carried out; customs agencies receiving the written request for inspection, supervision or suspension of customs procedures for exported or imported goods with signs of infringing upon intellectual property rights.

b) Organizations authorized to collect fees and charges by customs agencies (including the collection of customs charge for grant of ATA carnets by the Vietnam Chamber of Commerce and Industry).

Article 3. Subjects entitled to charge and fee exemption

Organizations and individuals carrying out customs procedures for export, import or transit of goods, or entry, exit or transit of means of transport in the following cases shall be exempted from customs charges and fees for goods or means of transport in transit:

1. Goods provided as humanitarian aid or non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people’s armed forces units or individuals (within the prescribed duty-free limits); gifts for humanitarian or charity purposes; articles of foreign organizations or individuals entitled to diplomatic immunity; hand carry luggage; mail or postal parcels exempt from import and export duties under current law.

2. 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 (applicable taxes) of less than VND 100,000.

3. Imported or exported goods with a customs value of less than VND 500,000, or with a total payable tax amount of less than VND 50,000 for each time of import or export.

4. Goods purchased or exchanged by border residents within the prescribed limits.

5. Means of transport frequently crossing the border that are managed by the mode of keeping track, not by declaration.

6. Goods or means of transport in transit exempted from fees and charges under international treaties to which Vietnam is a party or Vietnamese Government’s commitments.

Article 4. Charge and fee rates

The rates of customs charges and fees for goods or means of transport in transit are specified in the Tariff for customs charges and fees for goods or means of transport in transit attached to this Circular.

Article 5. Declaration, remittance of charges and fees by charge and fee payers

1. Charge and fee payers shall remit fees and charges according to this Circular when:

a) Making declaration registration for goods on import, export or in transit; means of transport on entry, exit or in transit.

b) Requesting for grant of ATA carnets for goods temporarily exported for re-importation according to the Decree No. 64/2020/ND-CP.

c) Submitting an application of requesting the customs agency for inspecting, supervising or suspending customs procedures for imported or exported goods with signs of infringing upon intellectual property rights.

2. Fees and charges may be paid in cash or by non-cash payment methods according to the Minister of Finance’s Circular No. 13/2017/TT-BTC dated February 15, 2017, on the management of collection and payment in ash through the State Treasury system and the Minister of Finance’s Circular No. 136/2018/TT-BTC dated December 28, 2018 on amending and supplementing a number of the Circular No. 13/2017/TT-BTC. Fees shall be remitted to the State budget or accounts of organizations authorized to collect fees and charges. Charges shall be remitted to the customs agency’s deposit account for collecting charges opened at the State Treasury or accounts of organizations authorized to collect fees and charges.

3. In case of making declaration registration many time in a month, charge and fee payers shall register with the charge and fee collector to make payment for fees and charge on a monthly basis.

Based on the List of declaration forms subject to fees and charges announced by the customs agency, Within the first 10 days of the next month, charge and fee payers must remit fees and charges according to the order and procedures specified in Article 4 of the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, on administrative procedures in the State Treasury sector and the Minister of Finance’s Circular No. 184/2015/TT-BTC dated November 17, 2015, prescribing a number of procedures for tax declaration, guarantee and collection, payment of taxes, late-payment interests, fines, fees, charges and other revenues for goods on import, export or in transit and means of transport on entry, exit or in transit, on that basis, pay fees and charges or request to deduct its account for charge and fee payment as prescribed.

Article 6. Authorization for charge and fee collection

The authorization for collection of customs charges and fees for goods or means of transport in transit shall be carried out according to the regulations on authorization for collection of taxes and other revenues of the State budget collected by the tax administration agency in accordance with the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration.

Article 7. Management of the collection and remittance of charges and fees by charge and fee collectors

1. With regard to organizations authorized to collect fees and charges: Organizations authorized to collect fees and charges shall remit the collected fees into the State budget according to Article 4 of the Decree No. 11/2020/ND-CP and remit the collected customs charges into the customs agency’s State Treasury account of charges pending remittance into the State budget according to the collection authorization contract and Article 39 of the Decree No. 126/2020/ND-CP.

2. With regards to customs agencies:

a) By 5^th every month, the customs agencies shall provide the list of customs declaration forms subject to fees and charges of the charge and fee payers to organizations authorized to collect (except for the Vietnam Chamber of Commerce and Industry) via the e-customs Portal.

b) The customs agency shall directly collect fees and charges from charge and fee collectors and organizations authorized to collect charges and fees; remit the collected charges into the customs agency’s State Treasury account of charges pending remittance into the State budget; remit 100% of collected fees into the State budget according to the Minister of Finance’s Circular No. 328/2016/TT-BTC dated December 26, 2016, guiding the collection and management of State budget revenues via the State Treasury.

c) Customs Departments of provinces and centrally run cities shall summarize and settle budget revenues according to the Law on the State Budget and the Law on Tax Administration.

Article 8. Management and use of charges

1. Customs agencies may retain 100% collected charges to pay for the provision of charge collection service. The retained charge amount shall be managed and used under the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; in which other expenses for the charge collection include: Expenses for the authorization for charge and fee collection deducted from the customs charge collection source of the customs agencies. The amount paid for the authorizing party as agreed by the customs agency and the organization authorized to collect according to Article 39 of the Decree No. 126/2020/ND-CP.

2. Customs Departments of provinces and centrally run cities shall make collected charge and fee amount estimates and spending demand for the tasks, summarize them in their annual State budget revenue and expenditure estimates and submit to the General Department of Vietnam Customs for appraisal and summarization in the General Department of Vietnam Customs’ annual State budget revenue and expenditure estimates for submission to the Ministry of Finance.

Article 9. Implementation provisions

1. This Circular takes effect on April 05, 2021 and replaces the Minister of Finance’s Circular No. 274/2016/TT-BTC dated November 14, 2016, prescribing the rates and collection, remittance, management and use of customs charges and fees for goods and means of transport in transit.

2. Customs Departments of provinces and centrally run cities shall settle the charge and fee amount collected from January 01, 2020 until the end of December 04, 2020 under the Minister of Finance’s 156/2013/TT-BTC dated November 06, 2013, guiding the implementation of a number of articles of the Law on Tax Administration, the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013. From December 05, 2020 onwards, the collected fee and charge amount shall be included in the settlement of budget revenue of the Customs Department according to the Law on the State Budget and the Law on Tax Administration No. 38/2019/QH14.

3. During the implementation of this Circular, if the legislative documents referred to in this Circular are amended, supplemented or replaced, the new ones shall prevail.

4. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for review and additional guidance./.

TARIFF FOR CUSTOMS CHARGES AND FEES FOR GOODS AND MEANS OF TRANSPORT IN TRANSIT

(Attached to the Minister of Finance’s Circular No. 14/2021/TT-BTC dated February 18, 2021)

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