Circular 86/2025/TT-BTC customs charges and fees for goods and means of transport in transit

CIRCULAR

Prescribing the rates, 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 Law on Tax Administration dated June 13, 2019;

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

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, on amending and supplementing a number of articles of 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. 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, on detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control; the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025, on amending and supplementing a number of articles of the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, on detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control;

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; the Government's Decree No. 91/2022/ND-CP dated October 30, 2022 on amending and supplementing a number of articles of 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. 11/2020/ND-CP dated January 20, 2020, defining administrative procedures in the field of State Treasury;

Pursuant to the Government's Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; the Government's Decree No. 70/2025/ND-CP dated March 20, 2025, on amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents;

Pursuant to the Government's Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance, and the Government's Decree No. 166/2025/ND-CP dated June 30, 2025, amending and supplementing a number of articles of the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

For the implementation of Article 8 of the General Agreement on Tariffs and Trade (GATT);

At the proposal of the Director of Tax, Fee and Charge Policy Supervisory Authority;

The Minister of Finance 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 replaces the Minister of Finance’s Circular No. 14/2021/TT-BTC dated February 18, 2021, prescribing the rates, 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 collecting customs charges and fees for goods and means of transport in transit.

c) Other organizations and individuals related to 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) Customs charge payers specified in this Circular include:

a.1) 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.

a.2) 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.

a.3) The protected intellectual property right holders or the legally authorized persons who submit an application for inspection and supervision of exported and imported goods for which protection of intellectual property rights is requested; an application for extension of the application period of customs inspection and supervision measures for goods for which protection of intellectual property rights is requested; an application for suspension of 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 are those who submit declaration forms for goods or means of transport in transit through Vietnam.

2. Collectors of customs charges and fees for goods and means of transport in transit include:

a) Customs agencies in accordance with the law on customs.

b) Organizations authorized to collect customs charges and fees for goods and means of transport in transit by customs agencies (including the Vietnam Chamber of Commerce and Industry collecting customs charge for grant of ATA carnets).

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 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.

2. Goods purchased or exchanged by border residents within the prescribed duty-free limits.

3. Means of transport of border residents that are managed by the mode of keeping track, not by declaration.

4. Goods and means of transport in transit, goods on export or import, and means of transport on entry or exit exempted from fees and charges under international treaties to which the Socialist Republic of 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 issued together with this Circular.

Article 5. Payment of customs charges and fees for goods or means of transport in transit by charge and fee payers to charge and fee collectors

1. Charge and fee payers shall pay 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 for inspection and supervision of exported and imported goods for which protection of intellectual property rights is requested; an application for extension of the application period of customs inspection and supervision measures for goods for which protection of intellectual property rights is requested; an application for suspension of 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.

2. Charge and fee payers shall:

a) Pay charges into the account for charges pending remittance to the State budget, which is opened by the customs agency at the State Treasury, and pay fees to the State budget in cash or by non-cash payment methods in accordance with law regulations on the management of collection and payment through the State Treasury system, and the collection and payment of charges and fees for goods on import, export or in transit, and means of transport on entry, exit or in transit.

b) Pay fees and charges in cash or by non-cash payment methods to an organization authorized by the customs agency to collect customs charges and fees for goods or means of transport in transit in accordance with law regulations.

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

Based on the List of declaration forms subject to fees and charges payment announced by the customs agency, within the first 10 days of the next month, charge and fee payers must pay fees and charges to the charge and fee collectors in accordance with Clause 2 of this Article.

Article 6. Authorization for charge and fee collection

Authorization for collection of customs charges and fees for goods or means of transport in transit shall comply with regulations on authorization for collection of taxes and other State budget revenues collected by tax administration offices in the 2019 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. Collection and remittance of charges and fees by charge and fee collectors

1. Organizations authorized to collect charges and fees shall remit the collected fees into the State budget and remit the collected charges into the account for charges pending remittance to the State budget, which is opened by the customs agency at the State Treasury, according to the collection authorization contract, and in accordance with the Decree No. 126/2020/ND-CP, Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government, on defining administrative procedures in the field of State Treasury, and relevant law regulations.

2. The customs agency shall remit the collected charges into the account for charges pending remittance to the State budget, which is opened by the customs agency at the State Treasury; remit 100% of collected fees into the State budget in accordance with law regulations.

Article 8. Management and use of charges

Customs agencies may retain 100% collected charges to pay for the provision of charge collection service (including the expenses for the authorization of charge and fee collection). The retained charge amount shall be managed and used in accordance with Clause 4 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, on amending and supplementing a number of articles of 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. The amount paid for the authorizing party as agreed by the customs agency and the organization authorized to collect charge according to Article 39 of the Decree No. 126/2020/ND-CP.

Article 9. Implementation provisions

1. This Circular takes effect on October 12, 2025.

2. This Circular replaces the Minister of Finance’s Circular No. 14/2021/TT-BTC dated 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.

3. Other matters related to the collection, remittance, management, use, collection documents, and publicization of the charge and fee collection regime that are not defined in this Circular shall comply with the law regulations on charges and fees, the laws on tax administration, and administrative procedures in the field of State Treasury.

4. In case relevant documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall apply.

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

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

(Issued together with the Minister of Finance's Circular No. 86/2025/TT-BTC dated August 28, 2025)