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THE
MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
45/2000/TTLT/BTC-TCHQ
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Hanoi,
May 23, 2000
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JOINT CIRCULAR
GUIDING THE REGIME ON THE COLLECTION, REMITTANCE AND
MANAGEMENT OF THE USE OF CUSTOMS FEES
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 Chapter IV of the Government’s Decree No. 16/1999/ND-CP of March 27,
1999 stipulating the customs procedures, customs supervision and customs fees;
The Ministry of Finance and the General Department of Customs hereby jointly
guide the regime on the collection, remittance and management of the use of
customs fees as follows:
I. SCOPE OF APPLICATION
1. Vietnamese and foreign organizations
and individuals shall have to pay customs fees as prescribed in this Circular
(except for the case specified at Point 2 of this Section) when, for their
benefits, the Vietnamese competent agencies perform the State management over
customs according to the provisions in the Government’s Decree No.
16/1999/ND-CP of March 27, 1999 on customs procedures, customs supervision and
customs fees.
2. Customs fees shall not be paid in the
following cases:
a/ Goods, luggage and other articles, which are
exempt from customs fees or other fees and charges according to the
international agreements which Vietnam has signed, acceded to or agreed with.
b/ The goods which are humanitarian and
non-refundable aid; gifts presented to State bodies, political organizations,
socio-political organizations, social organizations, socio-professional
organizations, people’s armed force units; belongings and chattels of foreign
organizations and individuals entitled to diplomatic immunities; hand-carried
goods within the duty-free luggage quota.
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d/ Escort of sea-going ships and goods, luggage
aboard sailing from Buoy No.0 into the sea port areas and vice versa.
II. FEE LEVELS AND
ORGANIZATION OF COLLECTION AND REMITTANCE
1. The customs fee levels are prescribed
in the appendix tables (I, II, III, IV and V) issued together with this
Circular. Particularly for goods processed for foreign countries and goods
being stones, sand, gravel, fertilizers, pesticides, petrol and oil, gypsum and
assorted ores, only 50% of the prescribed levels shall be collected.
- In specific cases, if the storage charges to
be paid are equivalent to or exceed the value of the goods and/or luggage, the
collection level being equal to 30% of the value of the deposited goods and/or
luggage shall apply.
- For goods which have been deposited at the
customs warehouses for more than six months (or more than two months for
difficult-to-preserve goods like foodstuff, cigarettes...) after the date of
issuing the third notice by the customs office inviting the goods owners to
receive their goods but the latter fail to reply or nobody turns up to receive
such goods, the customs office shall organize their liquidation according to
the Government’s regulations. The sale proceeds shall be remitted in the
customs office’s account of temporary deposits. Within six months if the goods
owners can invoke plausible reasons therefor, they may receive back such sale
proceeds; past six months such proceeds shall be remitted into the State budget
after subtracting the sale costs.
2. The customs offices of the provinces
and centrally-run cities; border-gate customs offices and customs units of
equivalent levels or lawful customs clearance points of the customs offices of
the provinces and centrally-run cities shall have the task of organizing the
customs fee collection according to the provisions of this Circular
(hereinafter collectively referred to as customs fee-collecting agencies).
The customs fee-collecting agencies shall have
the tasks, powers and responsibilities as specified in Article 14 of the
Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees
belonging to the State budget.
3. Procedures for customs fee collection and
remittance:
Organizations and individuals liable to pay
customs fees (collectively called goods owners) shall have to declare the goods
quantities and transport means proposed for customs procedure clearance by the
customs offices according to the customs regulations. Basing themselves on the
declaration forms and dossiers accompanying goods or means proposed for customs
procedure clearance, the customs offices shall have to check and inform the
goods owners of the fee amounts payable at the levels prescribed in this
Circular and the time limits for fee payment are prescribed below:
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- The customs warehouse fee must be paid before
taking the goods out of the customs warehouses.
- The escort fee must be paid before the customs
offices provide an escort.
- The customs sealing fee must be paid
immediately after the customs offices finish the sealing of goods.
- The transit or cross-Vietnam transportation
fee must be paid immediately after the procedures are completed for the transit
or cross-Vietnam transportation of goods and means.
- The fee for re-granting customs documents must
be paid before the customs offices re-grant such documents.
The customs fees shall be collected in Vietnam
dong. Where the foreign exchange counters are not available at the customs
fee-collecting places, the fees may be collected in foreign currency(ies) at
the average exchange rate on the inter-bank market announced by the Vietnam
State Bank. The customs fee-collecting agencies may open accounts for temporary
custody of collected customs fees at the State Treasuries in the localities
where they are headquartered. Once every ten days at most, the customs
fee-collecting agencies shall have to remit the fees collected in the period
into the provincial/municipal customs offices’ accounts of temporary custody of
fees already opened at the State Treasuries. The provincial/municipal customs
offices shall have to monitor and manage the amount of customs fees collected
and remitted into the budget by the collecting agencies in the provinces and
cities according to the guidance at Point 5 of this Section.
The customs-fee payers shall have to request the
fee-collectors to issue fee receipts according to the regulations of the
Ministry of Finance. Where a fee is collected not at the prescribed level or
fee collection receipts or documents are not issued according to the
regulations of the Ministry of Finance, the fee payers may lodge their
complaints or denunciations about acts of violation committed by individuals or
units according to the provisions in Article 16 of the Government’s Decree No.
04/1999/ND-CP of January 30, 1999.
4. The Customs Service is allowed to
temporarily deduct 35% of the total amount of collected customs fees to spend
on the organization of customs fee collection according to the following
concrete contents:
- Expense for production of lead seals, paper
seal and seal stamps.
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- Deduction for fund of rewards for employees
and workers engaged in fee collection and remittance. The average annual
per-head deduction rate for fund shall not exceed three months’ paid salary
according to the prescribed regime.
The General Department of Customs must
incorporate all the amount of fees temporarily deducted according to the
above-mentioned percentage (35%) into the annual financial estimates, use it for
the right purposes with full lawful payment vouchers, and remit all the unspent
amount, if any after the year-end settlement, into the State budget according
to the procedures prescribed at Point 5 of this Section.
5. Not later than the 15th day of the
month, the provincial/municipal customs offices shall fill in the procedures
for remitting 65% of the total amount of fees collected in the preceding month
into the State budget according to the corresponding chapter, clause and
category of Section 044 of the State budget contents as prescribed. The amount
of customs fees remitted into the State budget shall be channeled all into the
central budget.
Quarterly and at the end of every fiscal year,
the customs fee-collecting agencies shall have to settle all collection
vouchers as well as the results of the customs fee collection and remittance
with the immediate superior customs offices. The provincial/municipal customs
offices shall sum up the settlement of the customs fee collection and
remittance and report it to the General Department of Customs. Annually, the
General Department of Customs shall settle the customs fee collection and
remittance with the Ministry of Finance.
6. Handling of violations:
Fee payers, customs fee-collecting agencies and
individuals and other individuals that violate the Government’s Decree No.
04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State
budget and the detailed guidance in this Circular shall be sanctioned according
to the provisions of Articles 18, 19 and 20 of the Government’s Decree No.
04/1999/ND-CP.
III. ORGANIZATION OF
IMPLEMENTATION
1. The General Department of Customs
shall guide, organize and inspect the collection, remittance and management of
the use of customs fees according to the Government’s Decree No. 04/1999/ND-CP
of January 30, 1999 and the guidance in this Circular.
2. This Circular takes implementation
effect 15 days after its signing and replaces Inter-ministerial Circular No.
31/TTLB-TC-TCHQ of April 7, 1993 and Inter-ministerial Circular No. 80/TT-LB of
April 10,1994 of the Ministry of Finance and the General Department of Customs
stipulating the customs fee collection and remittance regime.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Pham Van Trong
FOR THE GENERAL DIRECTOR OF CUSTOMS
DEPUTY GENERAL DIRECTOR
Le Manh Hung
I.
CUSTOMS PROCEDURE CLEARANCE FEES FOR IMPORT AND EXPORT GOODS
(Issued
together with Joint Circular No.45/2000/TTLT-BTC-TCHQ of May 23, 2000 of the
Ministry of Finance and the General Department of Customs)
Fee levels Fee levels for procedure for customs
Ordinal Kinds of goods Calculation clearance procedures number unit at the
customs clearance border gates at separate places
I COMMON GOODS
1 Goods transported by ships or barges (bulky
goods, goods of different kinds in bags, cans, barrels, tubs, tanks)
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- Fee levels for the second ton on VND/ton 1,000
1,500
b/ Goods transported by ships (goods of the same
kind)
# Fee level per ton VND/ton 500 500
- Ships of a tonnage of under 10,000 tons Ship
Not Not exceeding exceeding 4 million 4 million VND VND
- Ships of a tonnage of between 10,000 and under
Ship Not Not 20,000 tons exceeding exceeding 8 million 8 million VND VND
- Ships of a tonnage of between 20,000 and under
Ship Not Not 70,000 tons exceeding exceeding 20 million 20 million VND VND
- Ships of a tonnage of 70,000 tons or more Ship
Not Not exceeding exceeding 30 million 30 million VND VND
2 Goods transported by land
a/ - Goods transported by cars VND/ton 10,000
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+ Goods of the same kind, in parcels VND/ton
2,000
+ Bulky goods, not in parcels or of different
kinds VND/ton 4,000
3 Postal matters, postal parcels
- Of under 5 kg VND/time 5,000
- Of between 5 kg and under 20 kg VND/time 7,000
- Of between 20 kg and 50 kg VND/time 10,000
- Of over 50 kg, for every extra 10 kg a
surcharge shall be collected VND/10 kg 500
- Of 1 ton or more, a surcharge shall be
collected VND/ton 3,000
II GOODS IN CONTAINERS
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- Goods of the same kind, in parcels
VND/container 100,000 150,000
- Bulky goods, not in parcels or of different
kinds VND/container 200,000 300,000
2 Goods in 40 feet containers
- Goods of the same kind, in parcels
VND/container 200,000 300,000
- Bulky goods, not in parcels or of different
kinds VND/container 300,000 500,000
III GOODS BEING ASSORTED AUTOMOBILES AND
MOTORCYCLES
1 Assorted automobiles
- Automobiles in complete units VND/ 100,000
150,000 automobile
- Automobile components (in complete sets)
VND/set 150,000 200,000
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IV Goods being gas stoves, fridges,
television sets, cassette recorders, videotape recorders, CD players, VCD
players, DVD players, air conditioners, washing machines not in containers
(including complete units and components in complete sets). VND /unit 1,000
1,500
V GOODS BEING GOLD AND GEMS
- Fee level for 1 tael (37.5 gr) or less 1/case
30,000 30,000
- Fee level for 2 tael (37.5 gr) or more VND
/tael 1,000 1.200
- Maximum fee level for one procedure clearance
Not Not exceeding exceeding 1 million 2 million VND VND
VI IMPORT AND EXPORT OF FOREIGN CURRENCIES
- Importing or exporting under 100,000 USD (or
equivalent amounts of other foreign currencies) VND 100,000 100,000
- For every extra 100,000 USD, a surcharge shall
be collected VND 60,000 80,000
- Maximum level for one procedure clearance Not
Not exceeding exceeding 1 million 2 million VND VND
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II.
FEES FOR GOODS AND LUGGAGE DEPOSITED AND PUT AT CUSTOMS WAREHOUSES
(Issued
together with Joint Circular No. 45/2000/TTLT-BTC-TCHQ of May 23, 2000 of the
Ministry of Finance and the General Department of Customs)
Ordinal Calculation Fee levels number Kinds of
goods unit (dong per night and day)
1 Assorted automobiles
- Trucks of a tonnage of 2 tons or more,
passenger cars with 15 seats or more Unit 50,000
- Trucks of a tonnage of under 2 tons, small
cars, tourist cars with 14 seats or less Unit 30,000
2 Motorcycles Unit 10,000
3 Computers, facsimiles, photocopiers Unit
10,000
4 Air-conditioners, radio receivers, cassette
recorders, communication machines, television sets, videotape recorders Unit
10,000
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6 Gems Tael 20,000
7 Other goods
a Small postal parcels weighing less than 20 kg
Parcel 2,000
b Small postal parcels weighing between 20 kg
and 100 kg Parcel 4,000
c Goods parcels weighing between 101 kg and
under 1,000 kg Parcel 10,000
d Goods parcels weighing more than 1,000 kg
Parcel 20,000
III.
FEES FOR CUSTOMS ESCORT - SEALING
(Issued
together with Joint Circular No. 45/2000/TTLT-BTC-TCHQ of May 23, 2000 of the
Ministry of Finance and the General Department of Customs)
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I ESCORT FEES
1 Car - Under 100 km Unit 60,000
- From 100 km to 150 km Unit 120,000
- From 150 km and more, a surcharge shall be
collected for every extra 50 km Unit 30,000
2 Train
- Under 100 km Carriage 50,000
- From 100 km to 150 km Carriage 120,000
- From 150 km and more, a surcharge shall be
collected for every 50 km Carriage 20,000
3 Ship
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b/ For ships of a tonnage of between 300 tons
and under 1,000 tons
- Escort over a distance of under 200 km Unit
450,000
- Escort over a distance of between 200 km and
300 km Unit 900,000
- Escort over a distance of longer than 300 km,
a surcharge shall be collected for every extra 50 km Unit 100,000
c/ For ships of a tonnage of 1,000 tons or more
- Escort over a distance of under 200 km Unit
750,000
- Escort over a distance of between 200 km and
300 km Unit 1,500,000
- Escort over a distance of over 300 km, a
surcharge shall be collected for every extra 50 km Unit 150,000
4 River and coastal barges
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- Escort over a distance of between 200 km and
300 km Unit 370,000
- Escort over a distance of over 300 km, a
surcharge shall be collected for every extra 50 km Unit 50,000
5 Boats and vessels
- Escort over a distance of under 100 km Unit
70,000
- Escort over a distance of between 100 km and
under 150 km Unit 150,000
- Escort over a distance of between 150 km and
200 km Unit 220,000
- Escort over a distance of over 200 km Unit
300,000
II SEALING FEES
1 Fee for paper sealing
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- Using from 10 to less than 20 sealing papers
Per sealing 10,000
- Using from 20 to less than 50 sealing papers
Per sealing 20,000
- Using more than 50 sealing papers Per sealing
30,000
2 Lead sealing Per case 5,000
3 Bolt sealing Per case 20,000
IV.
FEES FOR GOODS IN TRANSIT OR TRANSPORTED ACROSS VIETNAM
(Issued
together with Joint Circular No. 45/2000/TTLT-BTC-TCHQ of May 23, 2000 of the
Ministry of Finance and the General Department of Customs)
Ordinal Kinds of transport means - Distance
Calculation unit Fee levels number (in dong)
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- Under 100 km Unit 75,000
- From 100 km and more, a surcharge shall be
collected for every extra 50 km Unit 30,000
2 Train
- Under 100 km Carriage 90,000
- From 100 km and more, a surcharge shall be
collected for every extra 50 km Carriage 40,000
3 Ship
a/ For ships of a tonnage of between 300 and
under 1,000 tons
- Going over a distance of under 100 km Unit 150,000
- Going over a distance of 100 km and more, a
surcharge shall be collected for every extra 50 km Unit 60,000
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- Going over a distance of under 200 km Unit
370,000
- Going over a distance of 200 km and more, a
surcharge shall be collected for every extra 50 km Unit 70,000
c/ For ships of a tonnage of between 3,000 and
under 5,000 tons
- Going over a distance of under 200 km Unit
900,000
- Going over a distance of 200 km and more, a
surcharge shall be collected for every extra 50 km Unit 150,000
d/ For ships of a tonnage of over 5,000 tons
- Going over a distance of under 200 km Unit
1,500,000
- Going over a distance of 200 km and more, a
surcharge shall be collected for every extra 50 km Unit 300,000
V.
ADMINISTRATIVE FEE
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