Joint Circular No. 1010-TTLB/TC-HQ stipulates the rates of collection and the use of various customs fees applicable to goods and baggage for import and export in Vietnam from 1991. The types of fees include storage fees at customs warehouses, domestic customs clearance processing fees, sealing and lead seal escort fees, transit and through-transportation fees, as well as fees for reissuing customs documents.
Đối tượng áp dụng
Domestic and foreign consignors, transportation enterprises, port authorities, airports, post offices, and customs agencies.
Các điểm cốt lõi
- All goods and baggage stored in customs warehouses must pay storage fees (VND 5,000 to VND 10,000 per day for ordinary goods, USD 20,000 to USD 40,000 per day for high-value goods) for a period not exceeding six months.
- Domestic customs clearance processing fee: VND 20,000 to VND 15,000 for ordinary goods, USD 3,000 to USD 40,000 for means of transport (depending on type and distance).
- Sealing and lead seal escort fee: VND 2,500 for domestic consignors, USD 0.5 for foreign consignors.
- Goods in transit, through-transportation, or entrusted for import and export must pay fees (VND 200,000 to VND 14,000,000 for cars, railway carriages, ships, depending on the distance).
- Reissuing customs document fee: VND 10,000 for domestic consignors, USD 2 for foreign consignors and overseas Vietnamese.
🌐 Tác động xã hội từ văn bản này
- Positive impact is that clearly defining the fees helps customs manage more effectively, ensuring correct and full collection.
- Negative impact is the increased cost burden on consignors and transportation enterprises, particularly for high-value goods.
- These regulations also create fairness in the application of fees between domestic and foreign consignors.
❓ Câu hỏi thường gặp
How is the customs warehouse storage fee calculated?
The storage fee is calculated based on the actual time goods and baggage subject to payment remain in the warehouse. The specific rate is VND 5,000 to VND 10,000 per day for ordinary goods and USD 20,000 to USD 40,000 per day for high-value goods.
What does the domestic customs clearance processing fee include?
The domestic customs clearance processing fee includes processing fees and supervision fees. The specific rate is VND 20,000 to VND 15,000 for ordinary goods, USD 3,000 to USD 40,000 for means of transport (depending on type and distance).
How is the sealing and lead seal escort fee calculated?
The sealing and lead seal escort fee is VND 2,500 for domestic consignors, USD 0.5 for foreign consignors.
How is the transit, through-transportation, or entrusted import and export goods fee calculated?
The fee is VND 200,000 to VND 14,000,000 for cars, railway carriages, ships, depending on the distance.
How is the reissuing customs document fee calculated?
For each declaration confirmation or extension of permit, or reissuing of completed customs procedures (Customs Form 25), the following fees apply: Domestic consignor: VND 10,000; Foreign consignor and overseas Vietnamese: USD 2.
Toàn văn
CIRCULAR
OF THE MINISTRY OF FINANCE - GENERAL DEPARTMENT OF CUSTOMS
CIRCULAR NO. 1010/TT-LB-TC-HQ DATED DECEMBER 31, 1991 REGULATING
THE AMOUNT OF AND USE OF CUSTOMS FEES
Pursuant to Article 5 of the Regulations on Customs Procedures and Customs Fees issued by the Council of Ministers (annexed to Decree No. 171-HĐBT dated May 27, 1991 of the Council of Ministers), the Ministry of Finance and the General Department of Customs hereby specifically regulate the amount of and use of customs fees as follows:
I - TYPES OF FEES TO BE COLLECTED AND THEIR AMOUNTS
1. Customs storage fee
a. Objects subject to collection: All goods, checked baggage stored at customs warehouses for any reason belonging to customers must bear the customs storage fee, specifically:
- Goods and checked baggage lacking the necessary legal documents to complete customs procedures must be temporarily stored in customs warehouses pending further processing.
- Goods and checked baggage exported or imported illegally in violation of customs procedures regarding inspection and supervision must be temporarily stored in customs warehouses pending resolution.
- Other cases where storage in customs warehouses is required due to actions taken by the customer.
The customs storage fee does not apply when goods are stored due to delays caused by customs.
Goods and checked baggage subject to the customs storage fee that are transferred to other agencies shall have the receiving agency pay the full customs storage fee as prescribed. Goods and checked baggage temporarily stored in customs warehouses may not exceed six months; if beyond this period, after three notifications from the customs authority to the owner but the owner does not come to process the receipt of the goods, the customs authority may dispose of them according to the Customs Ordinance.
b. Amount: The customs storage fee is calculated based on the actual storage time of goods and checked baggage specified in Part I (1a) above with specific rates as follows:
|
Number |
Type of Goods |
Unit |
Storage fee per day |
|
|
No. |
calculation |
Domestic consignor (VND/day) |
Foreign consignor and overseas Vietnamese (USD/day) |
|
|
1 |
Ordinary goods |
|||
|
1. Packages under 1 meter3 |
(at the section) |
5.000 |
1,0 |
|
|
- Specifically, small postal packages valued between 200,000 VND and 500,000 VND |
(at the section) |
2.500 |
0,5 |
|
|
- Value below 200,000 VND |
(at the section) |
0 |
0 |
|
|
2. Packages 1 meter or more3 or more. |
Granite, gabbro, decorative stone...3 |
10.000 |
2.0 |
|
|
2 |
High-value goods: |
|||
|
- Various types of automobiles |
piece |
50.000 |
10 |
|
|
- Motorcycles, motorbikes |
piece |
10.000 |
2 |
|
|
- Video equipment |
set |
10.000 |
2 |
|
|
- Computers, fax machines |
set |
15.000 |
3 |
|
|
- Air conditioners, cassette radios, information devices, televisions, photocopiers |
piece |
5.000 |
1 |
|
|
- Gold |
) |
1.000 |
0,2 |
|
|
- Foreign Currency |
100 USD |
0,5 |
||
|
- Precious stones |
Actual status of operation of equipment |
20.000 |
4,0 |
|
In exceptional cases, if the customs storage fee payable equals or exceeds the value of the goods or checked baggage, the provincial customs director may consider specific reasons to review, but the maximum reduction shall not exceed 50% of the payable fee. The General Department of Customs will specify the procedures for reviewing reductions.
2. Customs procedure fee at inland locations upon request of the consignor.
a. Objects subject to collection:
- Goods and checked baggage of means of transport requested by the consignor to be inspected at inland locations not at border gates (with approval of the provincial customs authority).
- Exported or imported goods still stored at port warehouses, airports, railway warehouses, post warehouses, or private warehouses under customs supervision.
b. Amount:
b.1. Customs procedure fee
|
For domestic consignors (VND) |
For foreign and overseas Vietnamese consignors (USD) |
|
|
- One twenty-foot container of ordinary goods |
20.000 |
4,0 |
|
- One motorcycle or scooter |
5.000 |
1,0 |
|
- One automobile |
15.000 |
3,0 |
|
- One package of ordinary goods |
||
|
+ Up to 1 meter3 or bale |
2.500 |
0,5 |
|
+ Over 1 meter3 to 3m3 |
10.000 |
2,0 |
|
+ Over 3 meters3 |
15.000 |
3,0 |
b.2. Supervision fee:
|
For domestic consignors (VND) |
For foreign and overseas Vietnamese consignors (USD) |
|
|
- One package of goods regardless of weight |
2.500 |
0,5 |
|
- One twenty-foot container of goods |
5.000 |
1,0 |
3. Escort, sealing, and lead-sealing fee
a. Objects subject to collection:
Goods, checked baggage, and means of transport subject to escort, sealing, and lead-sealing must pay the customs fee.
b. Amount of escort fee: Calculated based on the mode of transportation and distance as follows:
|
|
Unit of Measurement |
Rate of Collection |
|
|
|
For domestic consignors (VND) |
For foreign and overseas Vietnamese consignors (USD) |
|
|
1. Automobiles: |
|||
|
- Under 100 km |
piece |
50.000 |
10 |
|
- From 100 km to 200 km |
piece |
100.000 |
20 |
|
- Over 200 kilometers |
piece |
150.000 |
30 |
|
2. Railways: |
|||
|
- Under 100 km |
carriage |
100.000 |
20 |
|
- From 100 km to 200 km |
carriage |
200.000 |
40 |
|
- Over 200 kilometers |
carriage |
300.000 |
60 |
|
3. Ships: |
|||
|
- Under 200km |
carriage |
400.000 |
800 |
|
- From 200 kilometers to 400 kilometers |
carriage |
600.000 |
1200 |
|
- Over 400 kilometers |
carriage |
800.000 |
1600 |
|
4. River and sea barges: |
|||
|
- Under 200km |
carriage |
200.000 |
40 |
|
- From 200 kilometers to 400 kilometers |
carriage |
300.000 |
60 |
|
- Over 400 kilometers |
carriage |
400.000 |
80 |
c. Amount of sealing and lead-sealing fee: Each seal or lead-seal requires payment of:
- 2,500 VND for domestic consignors
- 0.5 USD for foreign and overseas Vietnamese consignors
4. Customs fee for goods and means of transport transiting, using Vietnam's route, and goods exported or imported on behalf of others.
a. Objects subject to collection:
Goods and means of transport transiting, using Vietnam's route, or exported or imported on behalf of others, whether escorted or not, must pay the customs fee.
b. Amount: Based on the mode of transportation and distance, specifically as follows:
|
Under 300 kilometers |
From 300 kilometers to 500 kilometers |
Over 500 kilometers |
||||
|
Domestic consignors |
For foreign and overseas Vietnamese consignors (USD) |
Domestic consignors |
For foreign and overseas Vietnamese consignors (USD) |
Domestic consignors |
For foreign and overseas Vietnamese consignors (USD) |
|
|
- One automobile or one railway car |
|
|
|
|
|
|
|
- Ship |
||||||
|
+ Below 1,000 tons |
|
|
|
|
|
|
|
+ From 1,000 tons to 3,000 tons |
|
|
|
|
|
|
|
+ Above 3,000 tons |
|
|
|
|
|
|
5. Customs fee for goods and checked baggage requesting customs to reissue certificates:
a. Only customs authorities at provincial level or higher can reissue customs certificates to have legal validity.
b. Each time a declaration form is reissued or extended, or a customs completion certificate (Customs Form 25) is reissued, the following fees must be paid:
- Domestic consignors: 10,000 VND
- Foreign and overseas Vietnamese consignors: 2 USD.
When reissuing or extending, the symbol, receipt number, date, and year of fee collection must be clearly noted before signing and stamping.
II. PROCEDURES FOR COLLECTION, DISTRIBUTION, AND USE OF REVENUE
1. The fees stipulated in this Circular are collected in Vietnamese Dong (for domestic consignors) and US Dollars (for foreign and overseas Vietnamese consignors) and must be deposited into the State Budget no later than 10 days after collection.
Fees collected in US Dollars are deposited into the State Treasury's foreign currency account at Vietcombank Account No. 229-110-370001; fees collected in Vietnamese Dong are deposited into the revenue and budget adjustment account, then adjusted 100% into the State Treasury account (Chapter 51A, Type 30, Item 00, Category 3, Subitem 33, current budget classification).
2. When collecting fees, customs authorities use documents issued by the Ministry of Finance, provincial customs authorities directly collect these documents from local tax offices and are responsible for implementing the management system as prescribed by the Ministry of Finance.
3. Regarding the distribution and use of revenue: The Ministry of Finance and the General Department of Customs will study and provide detailed guidance after a period of implementation based on actual expenses incurred. In the meantime, to ensure necessary costs for the process of collecting fees, the customs sector is temporarily allocated 20% of the revenue already deposited into the Treasury and funded by the Central Budget.
Apart from the fees uniformly prescribed by the Council of Ministers, the Ministry of Finance, or the Ministry of Finance-General Department of Customs, customs authorities at provincial and municipal levels are not allowed to arbitrarily prescribe additional fees.
In cases where there is an agreement between our Government and foreign countries, the fees prescribed in this Circular shall be implemented according to such agreements. The General Department of Customs will provide specific guidance on the beneficiaries of such preferential treatment for customs offices at border gates to implement.
This Circular takes effect from the date of issuance; all previous regulations concerning these types of fees are hereby abolished.
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