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,