Circular No. 172/2010/TT-BTC guiding the level of collection, collection regime, payment, management, and use of fees in the customs sector.

CIRCULAR

Guidelines for the level of collection, collection system, payment, management, and use of fees in the customs sector

 customs fees in the customs sector

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

Pursuant to the Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;

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;

Implementing Resolution No. 25/NQ-CP dated June 2, 2010 of the Government regarding the simplification of 258 administrative procedures within the scope of functions of ministries and sectors.
The Ministry of Finance issues guidelines for the level of collection, collection system, payment, management, and use of fees in the customs sector as follows:

Article 1. Subjects paying customs fees

The subjects paying customs fees in the customs sector are organizations and individuals with luggage, export goods, import goods, transit goods; means of transport exiting, entering, and transiting the country that are subject to customs work by customs authorities with the collection of customs fees as stipulated in this Circular.

Article 2. Cases not subject to the collection of customs fees

1. Humanitarian aid, non-repayable aid; gifts for state agencies, political organizations, political-social organizations, social organizations, social-professional organizations, people's armed forces units, and individuals; items of foreign organizations and individuals under diplomatic immunity regulations; personal baggage; postal items exempt from export and import duties according to current laws;

2. Goods undergoing customs procedures and stored in customs warehouses for completion of customs procedures the following day. Upon completion of customs procedures, customs fees must be paid;

3. Goods exported and imported in place (including goods exchanged between export processing enterprises and domestic areas and between export processing enterprises themselves);

Article 3. Level of collection and collection system, payment, management, and use

1. Level of collection: The level of collection of fees in the customs sector is specified in the Table of Collection Levels of Fees in the Customs Sector attached to this Circular.

2. Collection system, payment, management, and use: Customs fees in the customs sector are revenue belonging to the state budget, managed and used as follows:

2.1. Customs authorities directly organizing the collection of customs fees must declare and deposit all revenues from customs fees into the "temporary holding account for customs fees" at the State Treasury where the fees are collected for the State Treasury to monitor and implement control over expenditures.

2.2. Customs authorities may use the entire amount (100%) of the revenue from customs fees in the customs sector to cover costs for performing fee collection work and services and to pay for the following items:

a) Purchase of customs seals (self-destruct paper seals coated with adhesive, plastic sealing wire, steel cable seals, container locks);

b) Purchase of materials, stamps, office supplies directly serving the handling of customs procedures and fee collection;

c) Printing and purchasing of customs fee stamps;

d) Payment for overtime and night shift wages for staff directly handling customs procedures and collecting customs fees;

đ) Expenditure on travel expenses and communication fees for staff directly handling customs procedures and collecting customs fees;

e) Payment for work performed by organizations and individuals hired to handle customs procedures;

f) Regular maintenance, major repairs, and procurement of assets, machinery, and equipment directly serving the handling of customs procedures and collecting customs fees;

g) Costs for data transmission, reception, and processing in electronic customs procedures; expenditure supporting investment in machinery and equipment to modernize customs procedures;

2.3. Customs fee collection authorities are permitted to use customs fee stamps with denominations as prescribed to collect customs fees.

2.4. Annually, provincial and municipal Customs Departments aggregate from direct fee collection units and prepare budgets for customs fee revenue and necessary expenditures to ensure tasks, which are included in the annual revenue and expenditure budget of the unit and submitted to the General Department of Customs for review and inclusion in the annual revenue and expenditure budget of the General Department of Customs sent to the Ministry of Finance.

2.5. All revenue and expenditure from customs fees are recorded according to the State Budget Ledger. Annual settlement statements of customs fee revenue and expenditure are prepared together with the annual budget settlement report submitted to higher authorities as prescribed. For unused customs fees in a year, they can be carried forward to the next year for continued use to invest in and strengthen material infrastructure, modernizing the customs sector.

Article 4. Organization of Implementation

1. This Circular takes effect from January 1, 2011, and replaces Circular No. 43/2009/TT-BTC dated March 9, 2009, of the Ministry of Finance on the level of collection, collection system, payment, management, and use of fees and charges in the customs sector.

2. The Minister of Finance shall issue regulations on the management and use of customs fees.

3. Other matters related to the collection, payment, management, and use of fees in the customs sector not covered 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 charges, 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. 60/2007/TT-BTC dated June 14, 2007, of the Ministry of Finance guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, of the Government detailing the implementation of certain provisions of the Law on Tax Administration.

4. During the implementation of this Circular, if any difficulties arise, please reflect them to the Ministry of Finance for consideration and supplementary guidance.