Circular No. 107/2012/TT-BTC guiding the collection, payment, management, and use of fees and charges for quality and safety management of aquatic products

 

CIRCULAR

GUIDELINES ON THE REGIME OF COLLECTION, SUBMISSION, MANAGEMENT AND USE OF FEES AND DUES FOR QUALITY CONTROL AND FOOD SAFETY IN AQUATIC PRODUCTS

and aquatic product hygiene safety

WHEREAS, Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Dues;

WHEREAS, Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

WHEREAS, Decree No. 163/2004/NĐ-CP dated September 7, 2004 of the Government detailing the implementation of certain articles of the Ordinance on Food Safety and Hygiene, certain Articles of the Ordinance on Animal Health, the Ordinance on Livestock Breeds, and the Ordinance on Plant Protection and Quarantine;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving the opinion of the Ministry of Agriculture and Rural Development at Circular No. 805/BNN-TC dated March 22, 2012;

Considering the proposal of the Director of the Tax Policy Department;

The Minister of Finance hereby issues this Circular guiding the regime of collection, submission, management and use of fees and dues for quality control and food safety in aquatic products as follows:

Article 1. Applicability

Organizations and individuals, both domestic and foreign, engaged in production, business, export, import, and domestic consumption of aquatic products and aquatic product derivatives; production and business of veterinary drugs, feed, chemicals, and biological preparations used in aquaculture in Vietnam, when being subject to quality and food safety management activities carried out by competent state agencies under the Ministry of Agriculture and Rural Development according to the provisions of the law, must pay fees and dues as stipulated in Article 2 of this Circular.

Fees and dues for quality control and food safety in aquatic products shall be collected in Vietnamese Dong. In case foreign organizations and individuals have the need to pay fees and dues in foreign currency, they shall be collected in US Dollars (USD) based on the average exchange rate in the inter-bank foreign exchange market published by the State Bank of Vietnam at the time of payment.

Article 2. Level of Collection of Fees and Taxes

The level of collection of fees and dues for quality control and food safety in aquatic products shall be implemented according to the Fee and Due Table attached to this Circular.

Article 3. Collection, Submission, Management and Use of Fees and Dues

1. State management agencies responsible for quality control and food safety in aquatic products (including the Directorate of Quality Assurance for Agricultural and Forestry Products and Aquatic Products, the Veterinary Directorate, the General Fisheries Department, subordinate units, and local food safety and aquatic product hygiene management agencies) performing the fee and due collection tasks specified in Article 2 of this Circular shall be responsible for organizing the collection, submission, management and use of fees and dues in accordance with this Circular (hereinafter referred to as the fee and due collection agency).

2. Fees and dues related to quality control and food safety in aquatic products are revenue items belonging to the state budget, which shall be managed and used as follows:

2.1. The fee and due collection agency shall retain 85% of the amount of fees and dues collected to cover expenses for fee and due collection activities according to the expenditure items prescribed in Decree No. 24/2006/NĐ-CP.

a) Fee and due collection agencies under the Directorate of Quality Assurance for Agricultural and Forestry Products and Aquatic Products, the Veterinary Directorate, and the General Fisheries Department shall base their retained income to allocate funds for subordinate fee and due collection units (including the Directorate's Office) that lack sufficient funds to ensure minimum wage for staff involved in fee and due collection and other expenses supporting food safety and aquatic product hygiene management activities of the Directorate and the General Fisheries Department.

b) The Directorate of Quality Assurance for Agricultural and Forestry Products and Aquatic Products, the Veterinary Directorate, and the General Fisheries Department shall prepare annual revenue and expenditure budgets for approval by the Ministry of Finance; open separate accounts at the State Treasury where transactions take place to monitor revenue and expenditure for funds allocated to balance surplus payments from fee and due collection units to those in deficit. At the same time, they must maintain separate accounting records, and if not fully utilized by year-end, the remaining funds may be carried over to the next year for continued use and must be settled annually with the Ministry of Finance.

2.2. The remaining 15% of the amount collected by the fee and due collection agency must be submitted to the state budget according to the corresponding chapters, types, sections, sub-sections, and sub-subsections of the current State Budget Classification.

Article 4. Organization of Implementation

1. This Circular takes effect from August 15, 2012. This Circular replaces Circular No. 199/2010/TT-BTC dated December 13, 2010 of the Ministry of Finance guiding the management and use of fees and dues for quality control, food safety, and animal health in aquatic products.

2. Other contents related to the collection, submission, management, use, and public disclosure of non-guided fee regimes in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and dues; Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002; and Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.

3. During the implementation process, if there are any difficulties, please promptly report them to the Ministry of Finance for research and supplementary guidance.

 

 

TABLE OF FEES AND DUES IN QUALITY CONTROL AND FOOD SAFETY MANAGEMENT WORKS
(ISSUED WITH CIRCULAR NO. 107/2012/TT-BTC DATED JUNE 28, 2012 OF THE MINISTRY OF FINANCE)

ANNEX 1 - DUES FOR QUALITY CONTROL AND FOOD SAFETY MANAGEMENT WORKS

ITEMDESCRIPTIONAMOUNT (VND/per occurrence)1Dues for issuing a certificate of compliance with food safety standards for the production and business of aquatic food products40,0002Dues for issuing a certificate of application of the HACCP quality management program40,0003Dues for issuing a quality certificate and sanitary certificate for batches of aquatic products40,0004Dues for issuing a certificate of test results for individual indicators as requested by customers10,0005Dues for issuing a certificate of origin for mollusks40,0006Dues for issuing a name and origin certificate for fish sauce40,000

Note: HACCP: Hazard Analysis and Critical Control Points Program.

 

Appendix 2 – Fees for Issuing Certificates Regarding Fisheries Work

ITEMDESCRIPTIONAMOUNT (VND/per occurrence)1. Fee for issuing certificates of animal quarantine and animal and plant products quarantine for aquatic exports, imports, temporary imports for re-export, transfer of customs checkpoints, transit through the territory of Vietnam 40,000 2. Fee for issuing certificates of animal quarantine and animal and plant products quarantine for domestic transportation of aquatic products 40,000 3. Fee for reissuing certificates of animal quarantine at customer's request 20,000 4. Fee for issuing certificates of aquatic feed quality 40,000 5. Fee for issuing certificates of aquatic seed quality 40,000 6. Fee for issuing certificates of aquatic plant seed quality 40,000 7. Fee for issuing permits for importing and exporting animals, animal products, and aquatic plant products 40,000 8. Fee for issuing permits for importing and exporting aquatic feed 40,000 9. Fee for extending, changing contents of permits at customer's request 20,000 10. Fee for issuing permits to conduct seed trials for aquatic species 40,000

 

Appendix 3 - Fees for Quality Management and Sanitation of Aquatic Products

ITEMDESCRIPTIONAMOUNT (VND/indicator)1. Sensory and physical indicators 1.1 Determination of color, smell, taste 15,000 1.2 State (surface, defects, muscle state) 10,000 1.3 Size 7,000 1.4 Impurities 5,000 1.5 Net weight 5,000 1.6 Central product temperature 3,000 1.7 Vacuum degree 10,000 1.8 Box seal 20,000 1.9 Inner state of box 10,000 1.10 Individual weight 10,000 1.11 Proportion of individuals and water 10,000 1.12 Fineness 20,000 1.13 Evaluation of packaging, labeling transport and storage conditions 5,000 1.14 Parasites 15,000 2. Microbiological indicators 2.1 Total aerobic bacteria 50,000 2.2 Coliforms: 55,000 2.3 E. coli 60,000 2.4 Clostridium Perfringens 60,000 2.5 Staphylococcus aureus 55,000 2.6 Streptococcus faecalis 60,000 2.7 Yeast 60,000 2.8 Molds 60,000 2.9 Bacillus sp. 60,000 2.10 Vibrio Parahaemolyticus 60,000 2.11 Salmonella sp. 50,000 2.12 Shigella 60,000 2.13 Total anaerobic bacteria producing gas 60,000 2.14 Coliforms in feces: 50,000 2.15 V. cholera 60,000 2.16 Enterococci 60,000 2.17 Determination of heat-resistant microorganisms 60,000 2.18 Total Lactobacillus 60,000 2.19 Listeria monocytogenes 150,000 2.20 Anaerobic spores in canned goods 60,000 3. Common chemical indicators 3.1 Determination of hydrogen sulfide (H2S) 40,000 3.2 Determination of ammonia nitrogen (NH3) 55,000 3.3 Determination of pH 40,000 3.4 Determination of moisture content 40,000 3.5 Determination of table salt content (NaCl) 50,000 3.6 Determination of acid content 40,000 3.7 Determination of fat content 60,000 3.8 Determination of ash content 50,000 3.9 Determination of total nitrogen and crude protein 55,000 3.10 Determination of formaldehyde nitrogen or amino nitrogen 55,000 3.11 Borate 50,000 3.12 Cyclamate 50,000 3.13 Sodium benzoate 40,000 3.14 Saccharin 100,000 3.15 Qualitative determination of urea 60,000 3.16 Calcium 55,000 3.17 Phosphorus 70,000 3.18 Sand 60,000 3.19 Volatile basic nitrogen 100,000 3.20 Sulfite content 50,000 3.21 Nitrite content 57,000 3.22 Nitrate content 60,000 4. Special chemical indicators 4.1 Determination of heavy metals (Cd, As, Hg, Pb...) 130,000 VND per element 4.2 Mycotoxins - First indicator 200,000 - Subsequent indicators 130,000 4.3 Pesticide residues - First indicator 170,000 - Subsequent indicators 80,000 4.4 Iron 60,000 4.5 Histamine - Analysis by HPLC 380,000 - Analysis by ELISA 380,000 4.6 Determination of PSP, DSP using biochemical method on mice 250,000 4.7 Verification of PSP, DSP, ASP by HPLC 350,000 4.8 Antibiotic residues by ELISA - Chloramphenicol 280,000 - AOZ 380,000 - AMOZ 380,000 - Quinolones 300,000 - Malachite Green 280,000 4.9 Antibiotic residues (tested by LC/MS, LC/MS/MS) - First indicator 350,000 - Subsequent indicators in the same group 135,000 4.10 Food dyes - Qualitative 40,000 - Quantitative by HPLC 100,000 4.11 Dye substances 350,000 5. Chemical indicators of water 5.1 Hardness determination 57,000 5.2 Chlorine determination in water 18,000 5.3 Insoluble residue 50,000 5.4 Total dissolved solids 60,000 5.5 Total residue 60,000 5.6 Oxidation degree 70,000 5.7 Dissolved oxygen 57,000 5.8 Chlorides 50,000 5.9 Nitrites 50,000 5.10 Nitrates 50,000 5.11 Ammonia 55,000 5.12 Iron 57,000 5.13 Lead 76,000 5.14 Mercury 76,000 5.15 Arsenic 76,000 5.16 Hydrogen sulfide 57,000 5.17 Phenol 300,000 5.18 Organochlorine pesticides 190,000 5.19 Organophosphate pesticides 190,000 5.20 Turbidity 38,000 5.21 Manganese 60,000 5.22 Sulfates 50,000 5.23 Zinc 60,000 6. Algal analysis 6.1 Qualitative and quantitative algal analysis 240,000 7. Fees for evaluating quality control laboratories for fisheries, forestry, and agriculture 7.1 Initial evaluation; expanded evaluation 32,000,000 7.2 Re-evaluation 22,500,000₂S60.0002.14Fecal coliforms:50.0002.15Vibrio cholerae60.0002.16Enterococci60.0002.17Thermotolerant microorganisms determination60.0002.18Total Lactobacillus60.0002.19Listeria monocytogenes150.0002.20Anaerobic spore-forming bacteria in canned foods60.0003Common chemical indicators3.1Hydrogen sulfide (H₂S) determination40.0003.2Ammonia nitrogen (NH₃) determination55.0003.3pH determination40.0003.4Water content determination40.0003.5Sodium chloride (NaCl) content determination50.0003.6Acid content determination40.0003.7Fat content determination60.0003.8Ash content determination50.0003.9Total nitrogen and crude protein content determination55.0003.10Formaldehyde or amine nitrogen content determination55.0003.11Borate determination50.0003.12Cyclamate determination50.0003.13Sodium benzoate determination40.0003.14Saccharin determination100.0003.15Urea qualitative determination60.0003.16Calcium determination55.0003.17Phosphorus determination70.0003.18Sand determination60.0003.19Volatilizable basic nitrogen content determination100.0003.20Sulfur dioxide content determination50.0003.21Nitrite content determination57.0003.22Nitrate content determination60.0004Special chemical indicators4.1Heavy metal (Cd, As, Hg, Pb...) determination130.000 per element4.2Mycotoxin indicators-first indicator200.000-second subsequent indicator130.0004.3Pesticide residues-first indicator170.000-second subsequent indicator80.0004.4Iron determination60.0004.5Histamine determination-HPLC analysis380.000-ELISA analysis380.0004.6Paralytic shellfish poisoning (PSP), diarrhetic shellfish poisoning (DSP) determination by biochemical method on mice250.0004.7Verification of PSP, DSP, ASP by HPLC350.0004.8Antibiotic residues by ELISA-Chloramphenicol280.000-AOZ380.000-AMOZ380.000-Quinolones300.000-Malachite Green280.0004.9Antibiotic residues (tested by LC/MS, LC/MS/MS)-first indicator350.000-subsequent indicators in the same group135.0004.10Food colorants-Qualitative determinationQuantitative determination by HPLC40.000100.0004.11Dye substances350.0005Chemical indicators for water5.1Water hardness determination57.0005.2Chlorine in water determination18.0005.3Insoluble residue determination50.0005.4Total dissolved solids determination60.0005.5Total residue determination60.0005.6Oxidation reduction potential determination70.0005.7Dissolved oxygen determination57.0005.8Chloride determination50.0005.9Nitrite determination50.0005.10Nitrate determination50.0005.11Ammonia determination55.0005.12Iron determination57.0005.13Lead determination76.0005.14Mercury determination76.0005.15Arsenic determination76.0005.16Hydrogen sulfide determination57.0005.17Phenol determination300.0005.18Organochlorine pesticide determination190.0005.19Organophosphorus pesticide determination190.0005.20Turbidity determination38.0005.21Manganese determination60.0005.22Sulfate determination50.0005.23Zinc determination60.0006Algal analysis6.1Qualitative and quantitative algal analysis240.0007Quality control laboratory assessment fees7.1Initial assessment; expanded assessment32.000.0007.2Reassessment22.500.000₂50.0003.21Nitrogen monoxide content₂57.0003.22Nitrogen monoxide content₃60.0004Special chemical criteria4.1Determination of heavy metals (Cd, As, Hg, Pb...)130.000 VND per element4.2Toxicity of microfungi- First index200.000- Subsequent index130.0004.3Residual pesticides- First index170.000- Subsequent index80.0004.4Iron60.0004.5Histamine- Analysis by HPLC380.000- Analysis by ELISA380.0004.6Determination of PSP, DSP using biochemical method on mice250.0004.7Verification of PSP, DSP, ASP by HPLC350.0004.8Residual antibiotics by ELISA:- Chloramphenicol280.000- AOZ380.000- AMOZ380.000- Quinolones300.000- Malachite Green280.0004.9Residual antibiotics (tested by LC/MS, LC/MS/MS)- First index350.000- Subsequent index within the same group135.0004.10Food coloringQualitative analysisQuantitative analysis by HPLC40.000100.0004.11Dyeing agent350.0005Chemical criteria for water5.1Determination of water hardness57.0005.2Determination of chlorine in water18.0005.3Insoluble residue50.0005.4Total dissolved solids60.0005.5Total residue60.0005.6Oxidation degree70.0005.7Dissolved oxygen57.0005.8Chloride50.0005.9Nitrite50.0005.10Nitrate50.0005.11Ammonia55.0005.12Iron57.0005.13Lead76.0005.14Mercury76.0005.15Arsenic76.0005.16Hydrogen sulfide57.0005.17Phenol300.0005.18Organochlorine pesticides190.0005.19Organophosphorus pesticides190.0005.20Turbidity38.0005.21Manganese60.0005.22Sulfate50.0005.23Zinc60.0006Algal analysis6.1Qualitative and quantitative algal analysis240.0007Quality testing laboratory assessment fee7.1Initial assessment; expanded assessment32.000.0007.2Reassessment22.500.000

 

Appendix 4 - Fees for Quality Management of Aquatic Products

Number Item Unit of Measurement Amount Collected (VND)1. Fee for inspecting imported batches of feed and raw materials for feed production Batch value 0.095% of batch value (Minimum is 285,000 VND, maximum is 9.5 million VND) 2. Fee for inspecting and recognizing aquaculture facilities and areas meeting GAP/COC/BMP standards - Intensive or industrial farming method (with water surface area > 30 hectares) Batch value 1,406,000 - Intensive or industrial farming method (with water surface area ≤ 30 hectares) Batch value 1,140,000 - Semi-intensive or extensive farming method Batch value 266,000