Decision No. 73/2006/QD-BTC dated December 18, 2006 of the Ministry of Finance providing for the collection, remittance, management and use of customs charges and fees

DECISION

PROVIDING FOR THE COLLECTION, REMITTANCE, 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. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of 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. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures and customs inspection and supervision;

Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, obligations, competence 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.- Payers of customs charges and fees are organizations and individuals with  imported, exported or transited goods and luggage; means of transport on entry, exit or in transit for whom customs agencies perform customs activities liable to charges or fees specified in the Table of customs charge and fee rates promulgated together with this Decision (except for the cases defined in Article 3 of this Decision). 

Article 3.- Customs charges and fees are not collected with respect to:

1. Humanitarian or non-refundable aids; gifts to state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people’s armed forces units, and gifts to individuals; personal effects of foreign organizations and individuals eligible for diplomatic immunities; hand luggage; postal items and parcels weighed under 5 kg and valued less than VND 5 million; 

2. Goods, which have been through customs procedures, kept at customs warehouses for customs clearance in the next day;

3. Goods imported or exported on the spot;

4. Escort of seagoing vessels and goods and luggage transported by seagoing vessels from buoy “zero” to seaport waters and vice versa.

Article 4.- Customs offices may use all (100%) collected customs charge and fee amounts (100%) to cover expenses for charge and fee collection, including expenses for procurements of self-breaking adhesive-coated paper seals, plastic wire seals, steel cable seals and container seal bolts; warehousing expenses; expenses for printing vouchers; expenses for transmission and processing of e-customs data; and expenses for  machinery and equipment for modernization of customs work.

Article 5.- This Decision takes effect 15 days after its publication in “CONG BAO.” To annul the Finance Minister’s Decision No. 64/2005/QD-BTC of September 15, 2005, providing for the collection, remittance, management and use of customs charges and fees.

2. Other contents related to the collection, remittance, management and use of customs charges and fees not mentioned in this Decision shall comply with the guidance in the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of legal provisions on charges and fees and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC.

Article 6.- Charge and fee payers, charge- and fee-collecting agencies and concerned agencies shall implement this Decision.

TABLE

OF CUSTOMS CHARGE AND FEE RATES
(Promulgated together with the Finance Minister’s Decision No. 73/2006/QD-BTC of December 18, 2006)

Notes:

1. For goods temporarily imported for re-export or temporarily exported for re-import, customs clearance fees shall be collected only once when the import procedures are carried out; for goods in bonded warehouses, customs clearance fees shall be collected only once when warehousing procedures are carried out.

2. Time limits for payment of charges and fees are stipulated as follows:

a/ Customs clearance fees shall be paid before customs agencies certify “customs clearance completed”;

b/ Fees for goods and means of transport in transit shall be paid right when relevant customs procedures are carried out;

c/ Sealing charges shall be paid right after customs agencies complete the sealing.

Persons that conduct import or export activities every month and have well observed customs law may pay charges and fees on a monthly basis; they shall pay all the charge and fee amount of a month within the first ten days of the subsequent month. For persons that are applying on a pilot basis e-customs procedures, they shall pay charges and fees within the time limit under the Finance Ministry’s regulations on pilot application of e-customs procedures to imported and exported goods.

3. Customs charge and fees shall be collected in Vietnam dong. When wishing to pay charges and fees in a foreign currency, payers may pay customs charges and fees in a freely converted foreign currency converted from Vietnam dong at the average exchange rate on the inter-bank foreign currency market, announced by the State Bank of Vietnam at the time of collection of charges and fees. For a foreign currency which has no average exchange rate on the inter-bank foreign exchange market announced by the State Bank of Vietnam, the exchange rate between this foreign currency and Vietnam dong shall be determined on the basis of the exchange rate between US dollar (USD) and Vietnam dong (VND) and the exchange rate between US dollar and this foreign currency which are announced by the State Bank of Vietnam at the time of collection of charges and fees.