Circular No. 14/2021/TT-BTC stipulates the level of collection, collection system, payment, management, and use of customs fees and charges for goods and conveyances transiting through customs.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION REGIME, PAYMENT, MANAGEMENT AND USE OF CUSTOMS FEES AND CHARGES FOR GOODS AND MEANS OF TRANSPORTATION IN TRANSIT

Pursuant to the Law on Fees and Charges dated November 25, 2015;

1. Amend and supplement Clause 10, Article 7 as follows:

Pursuant to Decree No. 64/2020/NĐ-CP dated June 10, 2020 of the Government guiding the implementation of the temporary management mechanism under the Istanbul Convention;

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing measures for the enforcement of the Law on Customs regarding customs procedures, inspection, supervision, and control, and Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government amending and supplementing certain articles of Decree No. 08/2015/NĐ-CP;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management, and use of customs fees and goods and transport means transit charges.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, collection system, payment, management, and use of customs fees and goods and transport means transit charges.

2. This Circular applies to:

a) Organizations and individuals paying customs fees and charges for goods and means of transportation in transit.

b) Organizations collecting customs fees and goods and transport means transit charges.

c) Other organizations and individuals related to the collection, payment, management, and use of customs fees and goods and transport means transit charges.

Article 2. Persons Paying and Organizations Collecting Fees and Charges

1. The payer of fees and charges:

a) Persons paying customs fees as prescribed in this Circular include:

- Organizations and individuals implementing declaration and payment of customs declarations or substitute documents for customs declarations (hereinafter referred to as declarations) for exported, imported goods, exiting, entering means of transport.

- Organizations and individuals requesting issuance of temporary export re-import books (ATA Carnets) for temporarily exported goods subject to re-importation according to Decree No. 64/2020/NĐ-CP dated June 10, 2020 of the Government guiding the implementation of the temporary management mechanism under the Istanbul Convention.

- Intellectual property right owners who have been protected or their authorized representatives submitting applications requesting customs authorities to inspect, supervise, and temporarily suspend customs procedures for exported, imported goods suspected of infringing intellectual property rights as prescribed by laws on intellectual property and customs.

b) The payer of charges for goods and means of transportation in transit is the organization or individual declaring and paying declarations for goods and means of transportation transiting Vietnam.

2. The fee and charge collector:

a) The organizations collecting customs fees and charges for goods and means of transportation in transit include: The customs authority where the declaration is registered for exported, imported goods, and transited goods; the customs authority where procedures are handled for exiting, entering, and transiting means of transport; the customs authority receiving applications for inspection, supervision, and temporary suspension of customs procedures for exported, imported goods suspected of infringing intellectual property rights.

b) Organizations entrusted by customs authorities to collect fees and charges (including the Vietnam Chamber of Commerce and Industry collecting customs fees for issuing ATA Carnets).

Article 3. Objects Exempted from Fee and Charge Collection

Exemption from collection of customs fees and charges for goods and means of transportation in transit for organizations and individuals handling customs procedures for exporting, importing, and transiting goods, exiting, entering, and transiting means of transport in the following cases:

1. Humanitarian aid, non-reimbursable aid; gifts for state agencies, political organizations, political-social organizations, social organizations, social-professional organizations, people's armed units, individuals (exempted from tax within the limit prescribed); gifts and donations for humanitarian and charitable purposes; belongings of foreign organizations and individuals under diplomatic immunity regulations; personal luggage; postal items exempted from export and import taxes as prescribed by current laws.

2. Goods sent through express delivery services with a value of up to 1,000,000 Vietnamese dong or with a total tax amount (taxes as prescribed) payable below 100,000 Vietnamese dong.

3. Goods with a customs value below 500,000 Vietnamese dong or with a total tax amount (taxes as prescribed) payable below 50,000 Vietnamese dong for each export or import transaction.

4. Goods bought and exchanged by border residents within the prescribed limit.

5. Means of transport frequently crossing the border managed by maintaining a record book without using declarations.

6. Goods and means of transportation in transit exempted from fees and charges as stipulated in international treaties to which Vietnam is a member or commitments made by the Vietnamese Government.

Article 4. Rates of Fees and Charges

The rates of customs fees and charges for goods and conveyances in transit are specified in the Table of Customs Fee and Charge Rates accompanying this Circular.

Article 5. Declaration, payment of fees and charges by the payer

1. The fee payer shall pay the fees and charges as prescribed in this Circular when:

a) Registering declarations for exported, imported, and transiting goods; exiting and entering conveyances.

b) Request for issuance of an ATA Carnet for goods temporarily exported and re-imported in accordance with Decree No. 64/2020/NĐ-CP.

c) When submitting an application to the customs authority to inspect, supervise, suspend customs procedures for exported and imported goods suspected of infringing intellectual property rights.

2. Fees and charges shall be paid in cash or through non-cash payment methods as prescribed in Circular No. 13/2017/TT-BTC dated February 15, 2017 issued by the Minister of Finance on managing revenue and expenditure in cash through the State Treasury system and Circular No. 136/2018/TT-BTC dated December 28, 2018 issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 13/2017/TT-BTC. Charges shall be paid into the state budget or the account of the organization authorized to collect fees and charges. Fees shall be paid into the account for collecting fees opened by the customs authority at the State Treasury or the account of the organization authorized to collect fees and charges.

3. In cases where multiple declarations are registered in a month, the fee payer shall make payments monthly based on the agreement with the fee collecting organization.

Based on the list of declarations requiring payment of fees and charges notified by the customs authority. The payer must pay the fees and charges within the first ten days of the following month according to the procedures and formalities stipulated in Article 4 of Decree No. 11/2020/NĐ-CP dated January 20, 2020 issued by the Government on administrative procedures under the State Treasury sector and Circular No. 184/2015/TT-BTC dated November 17, 2015 issued by the Minister of Finance on declaration procedures, guaranteeing tax payments, collection of taxes, late payment penalties, fines, fees, charges, and other revenues for exported, imported, and transiting goods and means of transport for export, import, and transit to pay fees and charges or request transfer of funds to pay fees and charges as prescribed.

Article 6. Delegation to collect fees and charges

Entrusted collection of customs fees and charges for goods and means of transport in transit shall be carried out in accordance with the entrusted collection of taxes and other revenues belonging to the state budget collected by the tax administration agency as prescribed in the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 issued by the Government detailing some provisions of the Law on Tax Administration.

Article 7. Management of Collection and Payment of Fees and Charges by Collecting Organizations

1. For organizations entrusted to collect fees and charges: Organizations entrusted to collect fees and charges shall remit the collected charges into the state budget as prescribed in Article 4 of Decree No. 11/2020/NĐ-CP and deposit the collected customs fees into the customs fee account awaiting payment to the state budget opened by the customs authority at the State Treasury as prescribed in the Entrustment Agreement and Article 39 of Decree No. 126/2020/NĐ-CP.

2. For customs authorities

a) On the 5th day of each month, the customs authority shall provide the full list of declarations requiring payment of fees and charges by the payer to the entrusted collecting organizations (excluding the Vietnam Chamber of Commerce and Industry) through the electronic customs payment gateway.

b) The customs authority shall directly collect fees and charges from the payer and organizations entrusted to collect fees and charges; deposit the collected fees into the customs fee account awaiting payment to the state budget opened by the customs authority at the State Treasury; and remit 100% of the collected charges into the state budget as prescribed in Circular No. 328/2016/TT-BTC dated December 26, 2016 issued by the Minister of Finance guiding the collection and management of state budget revenues through the State Treasury.

c) Customs offices of provinces and centrally-administered cities shall consolidate and settle state budget revenues according to the State Budget Law and the Law on Tax Administration.

Article 8. Management and use of fees

1. The customs authority may retain the entire amount of collected fees to cover costs for service provision and fee collection activities. The retained fee amount shall be managed and utilized as prescribed in Decree No. 120/2016/NĐ-CP dated August 23, 2016 issued by the Government detailing and guiding implementation of certain provisions of the Law on Fees and Charges; including other expenses serving fee collection, such as payment for entrusting fee collection from the customs authority's fee revenue source. The fee amount paid to the entrusted party shall be agreed upon between the customs authority and the entrusted party as prescribed in Article 39 of Decree No. 126/2020/NĐ-CP.

2. Customs offices of provinces and centrally-administered cities shall prepare the budget for fee and charge revenue and necessary expenditures to ensure task fulfillment, consolidate them into the unit's annual revenue and expenditure budget, and submit them to the General Department of Customs for review and consolidation into the General Department of Customs' annual revenue and expenditure budget sent to the Ministry of Finance.

Article 9. Implementation Provisions

1. This Circular takes effect from April 5, 2021 and replaces Circular No. 274/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance on the rates, collection, payment, management, and utilization of customs fees and charges for goods and means of transport in transit.

2. Customs offices of provinces and centrally-administered cities shall settle the fees and charges collected from January 1, 2020 to December 4, 2020 according to Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 issued by the Government. From December 5, 2020 onwards, the collected fees and charges shall be consolidated into the settlement of state budget revenues of the Customs Office according to the State Budget Law and the Law on Tax Administration No. 38/2019/QH14.

3. In cases where related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.

SCHEDULE OF CUSTOMS FEES AND TRANSIT GOODS AND TRANSPORT MEANS CHARGES

(Issued together with Circular No. 14/2021/TT-BTC dated February 18, 2021 issued by the Minister of Finance)