VietnameseDecision No. 64/2005/QD-BTC dated September 15, 2005 of the Ministry of Finance providing the regime of collection, payment, management and use of customs charges and fees
ATTRIBUTE
Decision No. 64/2005/QD-BTC dated September 15, 2005 of the Ministry of Finance providing the regime of collection, payment, management and use of customs charges and fees
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 64/2005/QD-BTC | Signer: | Truong Chi Trung |
| Type: | Decision | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 15/09/2005 | Effect 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 |
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Effect status: Known
THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No. 64/2005/QD-BTC | Hanoi, September 15, 2005 |
DECISION
PROVIDING THE REGIME OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF CUSTOMS CHARGES AND FEES
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 101/2001/ND-CP of December 31, 2001, detailing the implementation of a number of articles of the Customs Law regarding customs procedures and customs inspection and supervision regime;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision a Table of customs charge and fee rates.
Article 2.- Charge and fee payers are organizations and individuals (including Vietnamese and foreign organizations and individuals) for whom customs authorities carry out customs jobs involving the collection of charges and/or fees specified in the Table of charge and fee rates, promulgated together with this Decision (except for the cases defined in Article 3 of this Decision).
Article 3.-
1. Customs charges and fees shall not be collected in the following cases:
a/ Humanitarian or non-refundable aids; gifts to state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people’s armed force units, and gifts to individuals within the limits not liable to income tax on high-income earners; belongings and chattels of foreign organizations and individuals under diplomatic immunity regulations; hand luggage;
b/ Goods going through customs procedures and being kept in customs warehouses for customs clearance the next day;
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