According to this document, payers must pay fees and charges for goods and vehicles in transit when:
- submitting their customs declarations for imported or in-transit goods; cross-border exit, entry or in-transit vehicles.
- Applying for ATA carnets for temporarily exported and imported goods under regulations regarding the mechanism for temporary admission of goods under Istanbul Convention.
- Applying for customs authorities’ inspection, supervision and temporary suspension of customs clearance of imported or exported goods showing signs of infringement upon intellectual property rights.
(Circular No. 274/2016/TT-BTC currently in force regulates that these fees or charges must be paid prior to customs clearance when payers request customs authorities to apply inspection and supervision measures for imports and exports.).
Circular No. 14/2021/TT-BTC is entering into force as of April 5, 2021.
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