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:
71/2000/TTLT/BTC-TCHQ
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Hanoi,
July 19, 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 they are given
the State management over customs by the Vietnamese competent agencies
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/ 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; gifts to individuals within the
limits not liable to income tax imposed on high-income earners; belongings and
chattels of foreign organizations and individuals entitled to diplomatic
immunities; hand-carried luggage.
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d/ Goods exported or imported on the spot.
e/ Escort of sea-going ships and goods, luggage
aboard sailing from Buoy Zero into the sea port areas and vice versa.
II. FEE LEVELS AND
ORGANIZATION OF FEE 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. They shall be applied to a number of cases as follows:
a/ 50% of the prescribed level of the fee for
customs procedures clearance shall be collected for the following goods items:
- Exported goods.
- Goods processed for foreign countries and
goods being stones, sand, gravel, fertilizers, pesticides, herbicides, petrol
and oil, gypsum and assorted ores.
b/ For goods temporarily imported for re-export
or temporarily exported for re-import, the fees shall be collected in lump sum
for the first clearance of import or export procedures.
c/ The conversion unit: 1 cubic meter is
equivalent to 1 ton (m3 = ton)
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e/ For goods which have been kept at the customs
warehouses for more than six months (or more than two months for
difficult-to-preserve goods like foodstuff, cigarettes...) from the date the
customs office issues the third notice inviting the goods owners to come and
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 into the
customs office’s account of temporary deposits. Within six months if the goods
owners can invoke plausible reasons, they may receive back such sale proceeds;
past six months such proceeds shall be remitted into the State budget after
subtracting the sale expenses.
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 duty to organize 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 service’s regulations. Basing
themselves on the declaration forms and dossiers accompanying goods or means
proposed for customs procedure clearance, the customs offices shall have to
conduct the inspection 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:
- The customs procedure clearance fee must be
paid before the customs offices make the inspection and certification
"having completed the customs procedures".
- The customs warehouse fee must be paid before
the goods are delivered from 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.
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- 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’ temporary fee-deposit accounts
already opened at the State Treasuries. The provincial/municipal customs
offices shall have to monitor and manage the amounts of customs fees collected
and remitted into the budget by the collecting agencies in the provinces and
cities under 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 customs lead seals,
paper seal and seal stamps.
- Expenses for goods preservation.
- Other expenses under the prescribed regime.
The General Department of Customs must
incorporate the total 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 customs
fee amounts remitted into the State budget shall be channeled all into the
central budget.
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6. Handling of violations:
Fee payers, customs fee-collecting agencies as
well as 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 in 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 effect 15 days after its
signing and replaces Joint Circular No. 45/2000/TTLT/BTC-TCHQ of May 23, 2000
of the Ministry of Finance and the General Department of Customs stipulating
the customs fee collection and remittance regime. Where fees have been
collected at the levels prescribed in the fee level tables enclosed with Joint
Circular No. 45/2000/TTLT/BTC-TCHQ, the differences between the levels
prescribed in Joint Circular No. 45/2000/TTLT/BTC-TCHQ and those prescribed in
this Circular shall be refunded.
Any problems arising in the course of
implementation should be promptly reported by the concerned organizations and
individuals to the Ministry of Finance and the General Department of Customs
for study and settlement.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Vu Van Ninh
FOR THE GENERAL DIRECTOR OF CUSTOMS
DEPUTY GENERAL DIRECTOR
Le Manh Hung
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I. CUSTOMS PROCEDURE
CLEARANCE FEE TABLE
(Issued
together with Joint Circular No. 71/2000/TTLT/BTC-TCHQ of July 19, 2000 of the
Ministry of Finance and the General Department of Customs)
Ordinal
number
Kinds of goods
Calculation unit
Fee levels
I
Common goods:
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1
Goods transported by ships or barges (bulky goods,
goods of different kinds in bags, cans, barrels, tubs, tanks)
a/
- Minimum fee level for one ton or less
VND/ton
20,000
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VND/ton
1,200
b/
Goods transported by ships (goods of the same
kind) and fee level per ton
VND/ton
500
Maximum level for customs procedure clearance
for:
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- Ships of a tonnage of under 10,000 GRT
(Gross registered tonnage)
Ship
Not exceeding 3 million VND
- Ships of a tonnage of between 10,000 and
under 20,000 GRT
Ship
Not exceeding 6 million VND
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Ship
Not exceeding 15 million VND
- Ships of a tonnage of 70,000 GRT or more
Ship
Not exceeding 20 million VND
2
Goods transported by land
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a/
- Goods transported by car
VND/ton
5,000
b/
- For goods transported by train
VND/ton
2,000
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- Of between 5 kg and under 20 kg
VND/time
7,000
- Of between 20 kg and 50 kg
VND/time
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- 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
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1
Goods in 20 feet containers
VND/ container
60,000
2
Goods in 40 feet containers
VND/ container
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III
Goods being assorted automobiles and
motorcycles
1
Assorted automobiles
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VND/ automobile
18,000
- Automobile components in complete sets
VND/set
20,000
2
Motorcycles (units and complete sets)
VND/ unit or set
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IV
Goods being gold and gems
- Fee level for 1 tael (37.5 gr) or less
1/case
15,000
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VND /tael
1,000
- Maximum fee level for one procedure
clearance
Not exceeding 1.5 million VND
V
Import and export of foreign currencies
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- Importing or exporting under 100,000 USD (or
equivalent amounts of other foreign currencies)
VND
100,000
- For every extra 100,000 USD, a surcharge
shall be collected
VND
80,000
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VND
Not exceeding 1.5 million
II. FEES FOR GOODS AND
LUGGAGE CONSIGNED AND PUT AT CUSTOMS WAREHOUSES
(Issued
together with Joint Circular No. 71/2000/TTLT/BTC-TCHQ of July 19, 2000 of the
Ministry of Finance and the General Department of Customs)
Ordinal
numberCalculation unit
Fee levels (VND per night and day)
1
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- 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
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2
Motorcycles
Unit
10,000
3
Computers, facsimiles, photocopiers
Unit
10,000
4
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Unit
5,000
5
Gold
Tael (37.5 gr)
7,000
6
Gems
Tael
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7
Other goods
a
Small postal parcels weighing less than 20 kg
Parcel
2,000
b
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Parcel
4,000
c
Goods parcels weighing between over 100 kg and
1,000 kg
Parcel
5,000
d
Goods parcels weighing more than 1,000 kg
Parcel
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III. FEES FOR CUSTOMS
ESCORT - SEALING
(Issued
together with Joint Circular No. 71/2000/TTLT/BTC-TCHQ of July 19, 2000 of the
Ministry of Finance and the General Department of Customs)
Ordinal
number
Kinds of goods
Calculation unit
Fee levels
(in VND)
I
Escort fees
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1
Car
- Under 100 km
Unit
48,000
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Unit
96,000
- From over 150 km, a surcharge shall be collected
for every extra 50 km
Unit
30,000
2
Train
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- Under 100 km
Carriage
42,000
- From 100 km to 200 km
Carriage
96,000
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Carriage
20,000
3
Ship
a/ For ships of a tonnage of under 300 GRT
(gross registered tonnage), escort fee levels for river-coastal barges (at
Point 4 below) shall apply
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b/ For ships of a tonnage of between 300 GRT
and under 1,000 GRT
- Escort over a distance of under 200 km
Unit
360,000
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Unit
720,000
- Escort over a distance of over 300 km, a
surcharge shall be collected for every extra 50 km
Unit
100,000
c/ For ships of a tonnage of 1,000 GRT or more
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- Escort over a distance of under 200 km
Unit
600,000
- Escort over a distance of between 200 km and
300 km
Unit
1,200,000
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Unit
150,000
4
River and coastal barges
- Escort over a distance of under 200 km
Unit
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- Escort over a distance of between 200 km and
300 km
Unit
300,000
- Escort over a distance of over 300 km, a
surcharge shall be collected for every extra 50 km
Unit
50,000
5
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- Escort over a distance of under 100 km
Unit
60,000
- Escort over a distance of between 100 km and
under 150 km
Unit
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- Escort over a distance of between 150 km and
200 km
Unit
180,000
- Escort over a distance of over 200 km
Unit
240,000
II
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1
Fee for paper sealing
- Using less than 10 sealing papers
Per 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
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Per sealing
30,000
2
Lead sealing
Per sealing
5,000
3
Bolt sealing
Per sealing
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IV. FEES FOR GOODS, LUGGAGE
IN TRANSIT OR TRANSPORTED ACROSS VIETNAM
(Issued
together with Joint Circular No. 71/2000/TTLT/BTC-TCHQ of July 19, 2000 of the
Ministry of Finance and the General Department of Customs)
Ordinal
number
Kind of transport means - Distance
Calculation
unit
Fee level
1
Car
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- Under 100 km
Unit
60,000
- From 100 km and more, a surcharge shall be
collected for every extra 50 km
Unit
24,000
2
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- Under 100 km
Carriage
72,000
- From 100 km and more, a surcharge shall be
collected for every extra 50 km
Carriage
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3
Ship
a/ For ships of a tonnage of between 300 and
under 1,000 GRT
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Unit
120,000
- Going over a distance of 100 km and more, a
surcharge shall be collected for every extra 50 km
Unit
60,000
b/ For ships of a tonnage of between 1,000 and
under 3,000 GRT
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- Going over a distance of under 200 km
Unit
300,000
- Going over a distance of 200 km and more, a
surcharge shall be collected for every extra 50 km
Unit
70,000
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- Going over a distance of under 200 km
Unit
720,000
- Going over a distance of 200 km and more, a
surcharge shall be collected for every extra 50 km
Unit
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d/ For ships of a tonnage of over 5,000 GRT
- Going over a distance of under 200 km
Unit
1,200,000
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Unit
240,000
V. ADMINISTRATIVE FEE
1. The fee for re-certifying documents of goods
or luggage: 12,000 (twelve thousand) VND/case.