Decision No. 108/2007/QĐ-BTC on the regulations regarding the collection, payment, management, and use of fees for issuing certificates of export and import rights applicable to foreign traders without a presence in Vietnam.

This Decision stipulates the fee levels for issuing certificates of export and import rights for foreign traders without a presence in Vietnam. The fees are collected from foreign traders from member countries of the World Trade Organization and countries with bilateral agreements with Vietnam.

文号108/2007/QĐ-BTC
文件类型Decision
发布机关Ministry of Finance
签署人Trương Chí Trung — Thứ trưởng
更新28/06/2026
行业Finance
领域Tax AdministrationFees and Charges
发布日期26/12/2007
生效日期25/01/2008
失效日期01/01/2017
状态Expired
✦ 智能摘要

This Decision stipulates the fee levels for issuing certificates of export and import rights for foreign traders without a presence in Vietnam. The fees are collected from foreign traders from member countries of the World Trade Organization and countries with bilateral agreements with Vietnam.

适用范围

Foreign traders (established or registered to operate according to the laws of their home country or recognized by such laws) without a presence in Vietnam from member countries and territories of the World Trade Organization and countries and territories with bilateral agreements with Vietnam on this matter.

要点

  • Foreign traders without a presence in Vietnam must pay the fee when registering for the issuance of certificates of export and import rights.
  • The fee collected from foreign traders is 100% of the amount required to cover the costs of organizing the collection of the fee.
  • The agency responsible for collecting the fee is the Ministry of Industry and Trade and other state agencies authorized to issue certificates and collect the fee.
  • The fee is managed and used for purposes such as paying for expert services, information dissemination services, purchasing office supplies, printing Export and Import Business Registration Certificates, and repairing assets, machinery, and equipment.
  • This Decision takes effect fifteen days after its publication in the Official Gazette.

🌐 本文件的社会影响

  • Positive impact: Helps increase revenue for the state budget through the collection of fees for issuing certificates of export and import rights.
  • Negative impact: Increased cost burden for foreign enterprises without a presence in Vietnam due to the need to pay the fee.

❓ 常见问题

What must foreign traders do to obtain certificates of export and import rights?

Foreign traders must register and pay the fee as prescribed in this Decision.

How much is the fee collected from foreign traders?

The specific fee levels are detailed in the attached Fee Collection Schedule, but there is no specific information about the exact amount.

Which agency is responsible for collecting the fee?

The fee is collected by the Ministry of Industry and Trade and other state agencies authorized to issue certificates and collect the fee.

What purpose does the collected fee serve?

The fee is used to cover the costs of organizing the collection of the fee, specifically for paying for expert services, information dissemination services, purchasing office supplies, printing Export and Import Business Registration Certificates, and repairing assets, machinery, and equipment.

When does this Decision take effect?

This Decision takes effect fifteen days after its publication in the Official Gazette.

全文

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 108/2007/QD-BTC
Hanoi, December 26, 2007

Pursuant to …;

Regarding the regulation on the level of collection, collection system, submission, management, and use of fees for issuing certificates

of export import rights applicable to

foreign traders without presence in Vietnam

___________________________

THE MINISTER OF FINANCE

Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the Ordinance on Fees and Charges; Decree No. 24/2006/ND-CP dated March 6, 2006 amending and supplementing some articles of Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the Ordinance on Fees and Charges;

Pursuant to Decree No. 90/2007/ND-CP dated May 31, 2007 of the Government on export rights, import rights of foreign traders without presence in Vietnam;

Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving the opinion of the Ministry of Industry and Trade at Circular No. 1233/BCT-XNK dated September 19, 2007 regarding the collection of fees for issuing certificates of export, import rights for foreign traders without presence in Vietnam;

At the proposal of the Director of the Policy Department;

DECISION:

Article 1. Issued together with this Decision is the Fee Collection Table for issuing certificates of export, import rights applicable to foreign traders without presence in Vietnam as provided for in Article 2 of this Decision.

Article 2. The subjects liable to pay the fee are specifically defined in the Fee Collection Table as foreign traders (established, registered for business according to the laws of their countries or recognized by the laws of their countries) without presence in Vietnam belonging to member countries and territories of the World Trade Organization and countries and territories that have bilateral agreements with Vietnam on this matter, when registering and being granted certificates of export, import rights by competent authorities of Vietnam as stipulated in Article 3 of this Decision.

Article 3. The fee collecting agency is the Ministry of Industry and Trade and other state agencies authorized by the Minister of Industry and Trade to issue certificates of export, import rights for foreign traders without presence in Vietnam and collect fees (referred to collectively as the fee collecting agency).

Article 4. The fee for issuing certificates of export, import rights applicable to foreign traders without presence in Vietnam shall be managed and used as follows: The fee collecting agency retains 100% (one hundred percent) of the collected fee to offset part of the costs for organizing the fee collection process, as follows:

1. Costs for paying remuneration to experts in Vietnam and abroad for reviewing, verifying personal information and other related information in the application dossier for foreign traders without presence in Vietnam; costs for information dissemination, publicity, and guidance services for procedures to apply for export, import rights of foreign traders without presence in Vietnam both domestically and internationally;

2. Direct costs for implementing the fee collection work and services including: Costs for purchasing office supplies, printing Export and Import Business Registration Certificates, payment for telephone, telegraph, and transaction mail expenses;

3. Regular maintenance and major repair costs for assets, machinery, and equipment directly serving the implementation of the fee collection work.

Article 5.

This Decision takes effect 15 days from the date of publication in the Official Gazette.

As for other matters related to the collection, submission, management, and use of fees for issuing certificates of export, import rights applicable to foreign traders without presence in Vietnam not covered in this Decision, they shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC.

Article 6. In the course of implementation, if there are any difficulties, organizations and individuals are requested to report to the Ministry of Finance for study, guidance, and supplementation./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung

原始文件(PDF)

在新标签页打开PDF ↗

关系图

108/2007/QĐ-BTC
Decision No. 108/2007/QĐ-BTC on the regulations regarding the collection, payment, management, and use of fees for issuing certificates of export and import rights applicable to foreign traders without a presence in Vietnam.
Expired

点击文件即可打开。红色边框=改变效力的关系。