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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence-Freedom-Happiness
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No.:
67/2021/TT-BTC
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Hanoi, August 05,
2021
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CIRCULAR
PRESCRIBING FOOD SAFETY FEES AND COLLECTION, TRANSFER, MANAGEMENT AND
USE THEREOF
Pursuant to the Law on fees
and charges dated November 25, 2015;
Pursuant to the Law on state
budget dated June 25, 2015;
Pursuant to the Law on tax
administration dated June 13, 2019;
Pursuant to the Law on Food
Safety dated June 17, 2010;
Pursuant to the Government's
Decree No. 132/2008/ND-CP dated December 31, 2008 on elaboration of the
Law on Quality of Products and Goods, and the Government's
Decree No.74/2018/ND-CP dated May 15, 2018 providing amendments to Decree No. 132/2008/ND-CP;
Pursuant to the Government's
Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of the Law on
fees and charges;
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Pursuant to the Government’s
Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers
and organizational structure of the Ministry of Finance;
At the request of the Director of
the Tax Policy Department;
The Minister of Finance promulgates
a Circular prescribing food safety fees and collection, transfer, management
and use thereof.
Article 1. Scope
and regulated entities
1. This Circular provides regulations
on food safety fees under the management of the Ministry of Health and the
Ministry of Industry and Trade, and the collection, transfer, management and
use thereof.
2. This Circular applies to payers
and collectors of food safety fees, and other organizations and individuals
involved in the collection, transfer, management and use of food safety fees.
Article 2. Payers
Payers under this Circular include:
a) Producers, traders, importers and exporters of
foods that shall pay fees when submitting applications to competent authorities
for issuance of license to sell or import foods, or certifications or
declarations in food safety sector; certificates of exported foods;
certificates of fulfillment of food safety requirements; assessment of contents
of television advertisements, programs recorded on tapes, disks, software or other
materials, and documents used in advertisement for foods, food additives, and
processing aids in medical sector.
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Article 3.
Collectors
Collectors under this Circular
include: The Ministry of Health (Vietnam
Food Administration), Ministry of Industry and Trade, provincial
Departments of Industry and Trade, branches of Vietnam Food
Administration and other organizations (regulatory
authorities and public administrative units) that are assigned to
provide services with collecting fees as specified in the fee schedule enclosed herewith.
Article 4. Fees
Fees for food safety affairs are
prescribed in the fee schedule enclosed herewith.
Article 5.
Declaration and transfer of collected fees
1. Collectors shall transfer total
amounts of fees collected in the previous month to the dedicated
account opened at the State Treasury by the 05th of each month.
2. Collectors shall monthly declare and
transfer fees to state budget, and
make annual statements of collected fees in accordance with regulations of the
Law on tax administration and the Government’s Decree No. 126/2020/ND-CP dated
October 19, 2020.
Article 6.
Management and use of fees
1. If a collector that is a
public administrative unit or a regulatory authority is allowed
to use a pre-determined amount of collected fees to cover its operating
expenses as prescribed in Clause 1 and Clause 2 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August
23, 2016 (except the case specified in Clause 2 of this Article), it shall be allowed to retain 70% of total
collected fees to cover its expenses as prescribed in
Article 5 of the Government's Decree No. 120/2016/ND-CP, and transfer the
remains as 30% of total collected fees to state budget according to
corresponding chapter, section and sub-section in the list of state budget
entries.
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Article 7.
Implementation
1. This Circular comes into force
from September 19, 2021.
2. The following regulations
are abrogated:
a) The Circular No. 279/2016/TT-BTC
dated November 14, 2016 of the Minister of Finance prescribing food safety and
hygiene fees and collection, transfer, management and use thereof, the Circular No. 117/2018/TT-BTC dated November
28, 2018 of the Minister of Finance providing amendments
to the Circular No. 279/2016/TT-BTC and the Circular
No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of Finance providing
amendments to the Circular No. 279/2016/TT-BTC.
b) Point 2
Part I of the fee schedule specified in Article 5 of the Circular
No. 44/2018/TT-BTC dated May 07, 2018 of the
Minister of Health providing amendments to the Circular No. 285/2016/TT-BTC
dated November 14, 2016 on veterinary fees, collection, transfer and management
thereof, and the Circular No. 286/2016/TT-BTC dated November 14, 2016 of
the Minister of Finance on fees for inspection of food safety and
quality in agricultural sector, and collection, transfer, management and use
thereof.
3. Other contents related to the
collection, transfer, management and use of fees, and annoucement of fee collection policies which are not
provided for in this Circular shall be performed in
accordance with the Law on fees and charges, the Government's Decree No.
120/2016/ND-CP, the Law on tax administration, the
Government's Decree No. 126/2020/ND-CP and the Circular
No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance.
4. If any documents referred to in
this Circular are amended, supplemented or superseded, the new ones shall
apply.
5. Difficulties that arise during the
implementation of this Circular should be promptly reported to the Ministry of
Finance for consideration./.
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PP
MINISTER
DEPUTY MINISTER
Vu Thi Mai
SCHEDULE OF FOOD SAFETY FEES
(Enclosed
with the Circular No. 67/2021/TT-BTC dated August 05, 2021 of the Minister of Finance)
No.
Charged
services
Fee
I
Processing of applications for
license to sell or import foods, or applications
for certification or declaration in food safety sector
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1
Processing of applications for
registration of product declaration with respect to health supplements,
medical foods, foods for special dietary uses and nutritional products for
children aged 0-36 months
VND
1.500.000/ application/ product
2
Processing of applications for
registration of product declaration with respect to mixed food additives with
new uses and food additives which are not included in the list of permitted
food additives or serve users other than the ones prescribed by the Ministry
of Health
VND
500.000/ application/ product
3
Certification of imported food
shipment (excluding testing fees):
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VND
300.000/ shipment
- For tightened inspection
VND 1.000.000/ shipment + number of
articles x VND 100.000 (from the 2nd
article); total fee shall not exceed VND 10.000.000/
shipment
II
Processing of
applications for certificates of exported foods (certificate of free sale, certificate of exportation, health
certificate)
VND
1.000.000/ application/ certificate
III
Verification of fulfillment of eligibility requirements for practicing or trading in food safety
sector
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Processing of applications for
certificate of fulfillment of food safety requirements
a
For food trading establishments
VND
1.000.000/ application/ applicant
b
For food & beverage service
providers:
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VND
700.000/ application/ applicant
- Of 200 servings or more
VND 1.000.000/
application/ applicant
c
For food producers (except for
producers of health supplements)
For small food producers granted
certificate of fulfillment of food safety requirements
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For other food producers (including
those producing and trading foods) granted certificate of fulfillment
of food safety requirements
VND
2.500.000/ application/ applicant
d
For producers of health supplements
under GMP instructions
VND
22.500.000/ application/ applicant
2
Processing of applications for certificates
of eligibility of testing laboratories, conformity certification bodies and
inspecting agencies of imported foods:
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First assessment/ extension
assessment
VND
28.500.000/ application/ applicant
b
Re-assessment
VND
20.500.000/ application/ applicant
IV
Assessment of contents of
television advertisements, programs recorded on tapes, disks, software or
other materials, and documents used in advertisement for foods, food
additives, and processing aids in medical sector
VND
1.100.000/ application/ product