Decision No. 22/2000/QD-BTC dated February 21, 2000 of the Ministry of Finance issuing the charge and fee rates for plant protection and quarantine

 DECISION

ISSUING THE CHARGE AND FEE RATES FOR PLANT PROTECTION AND QUARANTINE

THE MINISTRY OF FINANCE

Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget;
Pursuant to Articles 13 and 14 of the Regulation on the organizational system, specialized inspectorate, dispute settlement and fees and costs for the plant protection and quarantine work, issued together with the Government’s Decree No. 92/CP of November 27, 1993 guiding the implementation of the Ordinance on the Plant Protection and Quarantine;
After consulting the Ministry of Agriculture and Rural Development and at the proposal of the General Director of Tax,

DECIDES:

Article 1.- To issue together with this Decision the Table of charge and fee rates for plant protection and quarantine.

Charges and fees for plant protection and quarantine shall be collected in Vietnam currency. Where a charge or fee rate is prescribed in US dollar (USD), it shall be converted into Vietnam currency at the exchange rate announced by the State Bank of Vietnam at the time of collection; if a foreign organization or individual wishes to pay charge or fee in a foreign currency, it/she/he can pay in USD at the prescribed rate.

Article 2.- Payers of charges and fees for plant protection and quarantine at the rates prescribed in Article 1 of this Decision are organizations and individuals that are provided with plant protection and quarantine by competent State agencies according to the provisions of law, except for the following cases which are exempt from charge or fee payment:

1. Quarantine of vegetable products hand-carried during the journey time.

2. Quarantine of flower bunches or wreaths according to diplomatic protocol upon entry or exit.

3. Quarantine of plant variety lots of small weight used for scientific and technical research or exchange (for non-business purposes) under decisions of the Minister of Agriculture and Rural Development.

Particularly the service for controlling organisms harmful to plant resources at cooperatives under the Cooperatives Law shall be subject to separate regulations.

Article 3.- The agencies collecting plant protection and quarantine charges and fees are allowed to deduct part of the collected charges and fees before remitting them into the State budget to fund the plant protection and quarantine activities as well as the organization of the charge and fee collection according to their estimates already approved by the competent authorities after having the written consent of the financial agency of the same level, given that the deducted amount must not exceed 80% (eighty per cent) of the collected charges and fees and the remainder (at least 20%) must be remitted into the State budget.

The agencies collecting plant protection and quarantine charges and fees shall have to organize the charge and fee collection, declare, remit, manage the use of, and settle the charges and fees collected in strict compliance with the provisions in the Finance Ministry’s Circular No. 54/1999/TT-BTC of May 10, 1999 guiding the implementation of the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget.

Article 4.- This Decision takes effect 15 days after its signing. All regulations on plant protection and quarantine charges and fees contrary to this Decision are now annulled.

Article 5.- Organizations and individuals that have to pay plant protection and quarantine charges and fees, units assigned to organize the collection of plant protection and quarantine charges and fees and related agencies shall have to implement this Decision.

TABLE

OF PLANT PROTECTION AND QUARANTINE CHARGE AND FEE RATES
(Issued together with the Finance Minister’s Decision No. 22/2000/QD-BTC of February 21, 2000)

I. FEES FOR EVALUATION AND GRANTING OF PERMITS FOR IMPORT, EXPORT OF AND TRADING IN PLANT PROTECTION DRUGS AND FOR PRACTICING STERILIZATION

1. Evaluation and granting of permits for trading in plant protection drugs:

2. Granting of permits for practicing sterilization

Permits for practicing sterilization have a term of 5 years. When a permit expires and a new permit is granted, a fee equal to 50% of the fee level for first-time granting shall be collected.

II. CHARGES FOR INSPECTION OF PLANT PROTECTION DRUGS AND PLANT QUARANTINE:

1. Inspection of plant protection drugs:

2. Plant quarantine:

a. For lots of small weight:

Lots of plant strains used for scientific and technical research, which are exempt from fees, include the following cases: ≤ 01 kg (seeds), ≤ 10 specimens (grafts, grafted stems, provines, root strains) for one kind of plant strain upon each import or export.

Particularly for lots weighing ≤ 0.1 kg (seeds), ≤10 specimens ( grafts, grafted stems, root strains) of different kinds of strains shall be subject to a plant quarantine charge equal to that for one whole lot.

b. For lots of heavy weight

- The quarantine charge may also include the actual reasonable expense for traveling to the place of taking samples and inspection of objects subject to plant quarantine.

- Charges are collected according to the norms of analysis and inspection actually conducted.

- Expenses for growing, monitoring, examining and quarantine of imported plants in the nursery for a certain kind of plants are actually paid expenses.

c/ Lots weighing more than 500 (tons, m³) shall be classified according to lots in ship holds or warehouses for quarantine and calculation of quarantine charge, or apart from the quarantine charge paid for the lot weighing 500 tons, m³ an additional quarantine charge shall be collected for the amount in excess of 500 (tons, m³) (the paper charge for the whole lot remains unchanged).

d/ Foreign organizations and individuals and overseas Vietnamese (excluding foreign-invested enterprises in Vietnam) shall have to pay a surcharge equal to 100% of the levels prescribed in this Appendix.