Circular No. 11/2013/TT-BTC amending and supplementing Circular No. 04/2012/TT-BTC dated January 5, 2012, and Circular No. 107/2012/TT-BTC dated June 28, 2012, of the Ministry of Finance.

Circular No. 11/2013/TT-BTC amends and supplements the fees and charges related to veterinary work and aquatic product quality and safety management. The specific fee levels are defined for services such as inspection and supervision of animal products, temporarily imported and re-exported goods, goods transferred between ports, bonded warehouses, and goods transiting through Vietnam's territory; as well as the charge for issuing health certificates.

Số hiệu11/2013/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýVũ Thị Mai — Thứ trưởng
Cập nhật25/06/2026
NgànhUnclassified
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành21/01/2013
Ngày áp dụng15/03/2013
Ngày hết hiệu lực01/01/2017
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 11/2013/TT-BTC amends and supplements the fees and charges related to veterinary work and aquatic product quality and safety management. The specific fee levels are defined for services such as inspection and supervision of animal products, temporarily imported and re-exported goods, goods transferred between ports, bonded warehouses, and goods transiting through Vietnam's territory; as well as the charge for issuing health certificates.

Đối tượng áp dụng

Organizations and individuals operating in the field of veterinary work and aquatic product quality and safety management.

Các điểm cốt lõi

  • For inspecting and supervising animal products, temporarily imported and re-exported goods, goods transferred between ports, bonded warehouses, and goods transiting through Vietnam's territory: Cars/railway carriages/containers → 65,000 VND
  • Issuing health certificates for exported and imported animals and aquatic animal products; inspecting exported and imported plant-based aquatic products, temporarily imported and re-exported, temporarily exported and re-imported, goods transferred between ports, and goods transiting through Vietnam's territory: 40,000 VND per certificate
  • Issuing health certificates for temporarily imported and re-exported, temporarily exported and re-imported, goods transferred between ports, and goods transiting through Vietnam's territory: 70,000 VND per certificate
  • Fee for inspecting the actual condition of frozen aquatic animal products: ≤ 24 tons → 100,000 VND; from over 24 to 150 tons → 200,000 VND; from over 150 to 300 tons → 300,000 VND; from over 300 to 500 tons → 400,000 VND, progressively but not exceeding 3,000,000 VND per consignment
  • Fee for inspecting and supervising temporarily imported and re-exported animal products, goods transferred between ports, bonded warehouses, and goods transiting through Vietnam's territory: Cars/railway carriages/containers → 65,000 VND

🌐 Tác động xã hội từ văn bản này

  • The positive impact is that clearly defining the fee and charge levels ensures transparency in the collection, payment, management, and use of fees and charges.
  • The negative impact may be a financial burden on businesses operating in the veterinary and aquatic product sectors, especially when the fees are higher than the previous regulations.
  • Businesses will have to comply with new regulations on fees and charges, affecting their business plans.

❓ Câu hỏi thường gặp

What is the fee for inspecting the actual condition of frozen aquatic animal products?

The fee is defined as follows: ≤ 24 tons → 100,000 VND; from over 24 to 150 tons → 200,000 VND; from over 150 to 300 tons → 300,000 VND; from over 300 to 500 tons → 400,000 VND, progressively but not exceeding 3,000,000 VND per consignment.

What is the charge for issuing health certificates for animals and aquatic animal products?

The charge is defined as follows: 40,000 VND per certificate for issuing health certificates for exported and imported animals and aquatic animal products; 70,000 VND per certificate for issuing health certificates for temporarily imported and re-exported, temporarily exported and re-imported, goods transferred between ports, and goods transiting through Vietnam's territory.

Who must pay the inspection and supervision fees for animal products, temporarily imported and re-exported goods?

Organizations and individuals operating in the field of veterinary work and aquatic product quality and safety management must pay the inspection and supervision fees for animal products, temporarily imported and re-exported goods.

When does this Circular take effect?

This Circular takes effect from March 15, 2013.

When will the old regulations on fees and charges be abolished?

The old regulations on fees and charges in veterinary work and aquatic product quality and safety management will be abolished from the date this Circular takes effect.

Toàn văn

 

CIRCULAR

Amending and supplementing Circular No. 04/2012/TT-BTC dated January 5, 2012

and Circular No. 107/2012/TT-BTC dated June 28, 2012 of the Ministry of Finance

_______________________

 

Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

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

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;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular to amend and supplement Circular No. 04/2012/TT-BTC dated January 5, 2012 of the Ministry of Finance on the regime for collecting, remitting, managing, and using fees and charges in veterinary work, and Circular No. 107/2012/TT-BTC dated June 28, 2012 of the Ministry of Finance on the regime for collecting, remitting, managing, and using fees and charges for quality management and aquatic product safety.

Article 1. Amend and supplement Point 2.23 Part II; Point 1.2 and Point 1.8 Part III Section A Appendix 4 of Circular No. 04/2012/TT-BTC as follows:

Serial Number

Catalogue

Unit of Measurement

Rate of Collection

(VND)

II

Animal product quarantine, feed quarantine and other products of animal origin

2.23

Inspection and supervision of animals and animal products temporarily imported for re-export, transferred at border gates, stored in bonded warehouses, and transiting through the territory of Vietnam

Motor vehicles/railway cars/containers

65.000

III

Aquatic animal quarantine and aquatic animal product quarantine

1.2

Fee for inspecting the condition of frozen aquatic animal products

 

 

 

- Cargo lot with weight ≤ 24 tons

Lot

100.000

 

- Cargo lot with weight from over 24 to 150 tons

Lot

200.000

 

- Cargo lot with weight from over 150 to 300 tons

Lot

300.000

 

- Cargo lot with weight from over 300 to 500 tons

Lot

400.000

 

For cargo lots with weight over 500 tons, the fee is levied progressively but shall not exceed 3,000,000 VND per cargo lot.

Example: The inspection fee for one cargo lot weighing 520 tons is 500,000 VND (including the fee for the cargo lot of 500 tons which is 400,000 VND and the fee for the cargo lot of 20 tons which is 100,000 VND).

1.8

Inspection and supervision of animals and aquatic animal products temporarily imported for re-export, transferred at border gates, stored in bonded warehouses, and transiting through the territory of Vietnam

Motor vehicles/railway cars/containers

65.000

Article 2. Amend and supplement Point 1 Appendix 2 of Circular No. 107/2012/TT-BTC as follows:

Serial Number

Catalogue

Rate of Collection

(VND/per occurrence)

1

Fee for issuing certificates of animal quarantine and aquatic animal product quarantine for export and import; plant quarantine for export and import, temporary import for re-export, temporary export for re-import, transfer at border gates, and transit through the territory of Vietnam

40.000

Sculpture

Fee for issuing certificates of animal quarantine and aquatic animal product quarantine for temporary import for re-export, temporary export for re-import, transfer at border gates, and transit through the territory of Vietnam

70.000

Article 3. Implementation Organization

1. This Circular takes effect from March 15, 2013.

2. This Circular abolishes the following provisions:

a) Point 2.23 Part II; Point 1.2 and Point 1.8 Part III Section A Appendix 4 of Circular No. 04/2012/TT-BTC dated January 5, 2012 of the Ministry of Finance on the regime for collecting, remitting, managing, and using fees and charges in veterinary work.

b) Point 1 Appendix 2 Circular No. 107/2012/TT-BTC dated June 28, 2012 of the Ministry of Finance on the regime for collecting, remitting, managing, and using fees and charges for quality management and aquatic product safety.

3. During the course of implementation, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for study and guidance./.

 

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11/2013/TT-BTC
Circular No. 11/2013/TT-BTC amending and supplementing Circular No. 04/2012/TT-BTC dated January 5, 2012, and Circular No. 107/2012/TT-BTC dated June 28, 2012, of the Ministry of Finance.
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