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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
194/2016/TT-BTC
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Hanoi, November
08, 2016
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CIRCULAR
ON THE RATE,
COLLECTION AND SUBMISSION OF THE CUSTOMS FEE AND THE CHARGE ON THE ARRIVAL AND
DEPARTURE OF FOREIGN FLIGHTS AT AND FROM VIETNAMESE AIRPORTS
Pursuant to the Law of fees and charges dated
November 25, 2015;
Pursuant to the Law of State budget dated June
25, 2015;
Pursuant to the Law of Vietnam Civil Aviation
dated June 29, 2006 and the Law on amendments to certain articles of the Law of
Vietnam Civil Aviation dated November 21, 2014;
Pursuant to the Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 on details and guidelines for the
implementation of certain articles of the Law of fees and charges;
Pursuant to the Government’s Decree No.
215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority
and organizational structure of the Ministry of Finance;
At the request of the Head of the Department of
Tax policy,
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Article 1. Scope and regulated entities
1. This Circular stipulates
the rate, collection and submission of the customs fee and the charge on the
arrival and departure of foreign flights at and from Vietnamese airports.
2. This Circular applies to
foreign organizations and individuals flying to Vietnamese airports, to the
collectors of the fee and charge and other organizations and individuals
concerned.
3. If there is discrepancy
between this Circular and an international agreement to which the Socialist
Republic of Vietnam is a signatory, the international agreement shall prevail.
Article 2. Terminology
In this Circular, the following words are construed
as follows:
1. Official duty flight
refers to the flight of military aircrafts, specialized aircrafts
for customs or police, and civil aircrafts utilized fully for official
governmental purposes.
2. Dignitary flight refers
to the flight of exclusive or commercial aircrafts, which has been endorsed
or notified by competent government authorities pursuant to the Government’s
Decree No. 03/2009/ND-CP dated January 09, 2009 on the security of dignitary
flights.
Article 3. Payer and collector
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a) Dignitary flights (excluding the dignitary
flights on commercial aircraft).
b) Official duty flights.
c) Flights for search and rescue, transportation of
humanitarian aids, relief of natural disasters and flood, and other
humanitarian missions.
d) Arriving flights that do not undergo customs
formalities and border gate security procedure; for example, the aircrafts that
perform a technical stop for oil refill or return due to bad weather.
2. Vietnamese airport
authorities shall collect such fee and charge.
Article 4. Rate
1. The charge on airport entry
and exit is USD 50/arriving flight.
2. The customs fee is USD
50/arriving flight.
3. If an international flight
on foreign aircraft makes multiple stops in Vietnam during one voyage, the
customs fee and airport entry and exit charge shall be collected only once at
the first airport of arrival.
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1. Payers shall pay the fee
and charge before the aircraft takes off. If the flight adheres to a schedule,
the payer shall pay the fee and charge before the aircraft takes off or on
monthly basis; in other words, by no later than the 20th of the
following month.
2. On no later than the fifth
of each month, the fee collectors shall deposit the fee amount collected in the
previous month into the budgetary contribution account at the State Treasury.
3. The collectors shall
declare and finalize the amount of the fee and charge collected on monthly and
annual basis, respectively, according to the guidelines in Section 3, Article
19 and Section 2, Article 26 of the Circular No. 156/2013/TT-BTC dated November
06, 2013 by the Minister of Finance on guidelines for the implementation of
certain articles of the Law of tax administration; the Law on amendments to
certain articles of the Law of tax administration and the Government’s Decree
No. 83/2013/ND-CP dated July 22, 2013.
4. The collectors of the fee
and charge shall submit the entire amount of the fee and charge collected into
the (central) state by chapter, section and sub-section of the state budget
index.
Part 6. Implementation
1. This Circular takes effect
as of January 01, 2017. It replaces the Decision No. 179/2000/QD-BTC dated
November 13, 2000 by the Minister of Finance on the charges for customs
procedure and border gate security on international flights arriving at the
airports in Vietnam.
2. Other matters related to the
collection, submission, administration, use, receipt and disclosure of the fee
and charge, if not defined in this Circular, shall be governed by the Law of
fees and charges; the Government's Decree No. 120/2016/ND-CP dated August 23,
2016 on details and guidelines for the implementation of certain articles of
the Law of fees and charges; the Circular No. 156/2013/TT-BTC dated November
06, 2013 by the Minister of Finance on guidelines for the implementation of
certain articles of the Law of tax administration; the Law on amendments to
certain articles of the Law of tax administration, the Government's Decree No.
83/2013/ND-CP dated July 22, 2013 and the Circular No. 153/2012/TT-BTC dated
September 17, 2012 by the Minister of Finance on the printing, issuance,
administration and use of the receipts for collection of fees and charges for
the state budget and the written amendments thereof (if available).
3. Difficulties that arise
during the progress of implementation shall be reported to the Ministry of Finance
for review, guidance and revision./.
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p.p. MINISTER
DEPUTY MINISTER
Vu Thi Mai