Circular No. 194/2016/TT-BTC dated November 08, 2016 of the Ministry of Finance on the rate, collection and submission of the customs fee and the charge on the arrival and departure of foreign flights at and from Vietnamese airports

CIRCULAR

Prescribing the rates and regimes for collection and remittance of customs charge and fee for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports[1]

Pursuant to the November 25, 2015 Law on Charges and Fees;

Pursuant to the June 25, 2015 Law on State Budget;

Pursuant to the June 29, 2006 Law on Civil Aviation of Vietnam and the November 21, 2014 Law Amending and Supplementing a Number of Articles of the Law on Civil Aviation of Vietnam;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, 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 promulgates the Circular prescribing the rates and regimes for collection and remittance of customs charge and fee for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates and regimes for collection and remittance of customs charge and fee for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports.

2. This Circular applies to foreign organizations and individuals having flights to Vietnamese airports; charge- and fee-collecting agencies and other related organizations and individuals.

3. In case a treaty to which the Socialist Republic of Vietnam is a contracting party contains provisions different from those prescribed in this Circular, such treaty shall prevail.

Article 2.  Interpretation of terms

In this Circular, the terms below are construed as follows:

1. Official-duty flight means a flight of military aircraft or specialized aircraft of the customs or public security forces or a flight of civil aircraft used solely for state-duty purpose.

2. Special flight means a flight for totally exclusive use or for exclusive use combined with commercial carriage which is certified or notified as such by a competent state agency in accordance with the Government’s Decree No. 03/2009/ND-CP of January 9, 2009, ensuring safety for special flights.

Article 3. Charge and fee payers and charge- and fee-collecting agencies

1. Foreign organizations and individuals having foreign flights to Vietnamese airports shall pay the customs charge and fee for exit from and entry into airports and airfields in accordance with this Circular; except in the following cases:

a/ Special flights (excluding special flight combined with commercial carriage);

b/ Flights of official-duty aircraft;

c/ Flights for search and rescue transportation of humanitarian aids and relief of natural disasters and floods, and other humanitarian missions;

d/ Landing flights that do not undergo customs formalities and border gate security procedures such as a flight that performs a technical landing for oil refill or returns due to bad weather.

2. Charge- and fee-collecting agencies are Vietnamese airport authorities.

Article 4. Charge and fee rates

1. The fee for exit from or entry into an airport or airfields: 50 United States Dollars (USD) per flight on arrival.

2. Customs charge: 50 United States Dollars (USD) per flight on arrival.

3. In case a foreign flight performs international carriage involving many points in Vietnam on a single route, the customs charge and fee for exit from and entry into airports and airfields shall be collected only once at the first airport of arrival.

Article 5. Charge and fee declaration, collection and remittance

1. A payer shall pay the charge and fee before the aircraft takes off. For a flight under a schedule, the payer shall pay the charge and fee before the aircraft takes off or on a monthly basis by no later than the 20^th day of the following month.

2. By no later than the 5^th day of each month, a charge-collecting agency shall remit the charge amounts collected in the previous month to the account of budgetary remittance awaiting charges opened at the State Treasury.

3. Collecting agencies shall monthly declare and remit charges and fees and make annual settlement in accordance with guidance of Clause 3, Article 19, and Clause 2, Article 26, of the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 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 of July 22, 2013.

4. Charge- and fee-collecting agencies shall fully remit the collected charges and fees to the state budget (the central budget) under the chapter, section and sub-section of the State Budget Revenue Index.

Article 6. Organization of implementation and implementation provisions

1. This Circular takes effect on January 1, 2017, and replaces the Minister of Finance’s Decision No. 179/2000/QD-BTC of November 13, 2000, prescribing the customs fee and border gate security fee applicable to foreign flights arriving at Vietnamese airports.

2. Contents related to the collection, remittance, management, use, receipts and publicization of the collection regime, of charges and fees other than those prescribed in this Circular must comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of the Law on Charges and Fees; the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 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 of July 22, 2013; the Minister of Finance’s Circular No. 153/2012/TT-BTC of September 17, 2012, guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget, and amending, supplementing or replacing documents (if any).

3. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and guidance for appropriate amendment and supplementation.-

For the Ministry of Finance
Deputy Minister
VU THI MAI