Circular No. 172/2010/TT-BTC dated November 2, 2010 of the Ministry of Finance guiding rates, collection, remittance, management and use of customs fees

  • Summary
  • Content
  • Status
  • Vietnamese
  • Download
Save

Please log in to use this function

Send link to email

Please log in to use this function

Error message
Font size:

ATTRIBUTE

Circular No. 172/2010/TT-BTC dated November 2, 2010 of the Ministry of Finance guiding rates, collection, remittance, management and use of customs fees
Issuing body: Ministry of FinanceEffective date:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Official number:172/2010/TT-BTCSigner:Do Hoang Anh Tuan
Type:CircularExpiry date:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Issuing date:02/11/2010Effect status:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Fields:Customs , Tax - Fee - Charge

SUMMARY

RATES, COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CUSTOMS FEES

On November 02, 2010, the Ministry of Finance issued the Circular No. 172/2010/TT-BTC guiding rates, collection, remittance, management and use of customs fees.

Accordingly, customs fee payers are organizations and individuals having luggage or goods on import, export or in transit, or means of transport on entry, exit or in transit, for which customs offices perform customs-related jobs with fees.

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; 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 are not subject to customs fees

Goods are undergoing customs clearance which is kept in customs warehouses for completion of customs procedures the next day. Customs fees shall be paid when customs procedures are completed; On-spot imports and exports (including goods traded between export-processing enterprises and the inland and among export-processing enterprises).

Customs clearance fee­ is 20,000­ VND/declaration form; Fee for goods or means of transport in transit through Vietnam­ is 200,000­ VND/declaration form.

Customs officers may use all (100%) of the collected customs fee amounts to cover fee collection jobs and services, and the following: purchase of customs seals (made of frangible paper, plastic cords, steel cables, and container seal bolts); purchase of supplies, forms and stationery for customs clearance and fee collection; printing and purchase of customs fee stamps; payment for overtime or night-time work to officers carrying out customs procedures and collecting customs fees; payment of work-trip allowances and support of communication allowance for officers directly carrying out customs procedures and collecting customs fees; payment for hiring organizations and individuals to carry out customs procedures; regular repair, overhaul and procurement of assets, machinery or equipment directly used for customs clearance and customs fee collection; expenses for transmission, receipt and processing of e-customs data and so on.

This Circular takes effect on January 1, 2011, and supersedes the Ministry of Finance’s Circular No. 43/2009/TT-BTC of March 9, 2009,
For more details, click here.
Download files here.
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known
Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Processing, please wait...
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

ENGLISH DOCUMENTS

Official Gazette
Circular 172/2010/TT-BTC PDF

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers
For further support, please call 19006192

SAME CATEGORY

loading