Decision No. 179/2000/QD-BTC Issuing the level of collection for customs fees and port security fees for foreign flights arriving at Vietnamese airports

Pursuant to …;

OF THE MINISTER OF FINANCE NUMBER 179/2000/QD/BTC DATED NOVEMBER 13, 2000 ON THE ISSUANCE OF CUSTOMS AND PORT SECURITY FEES FOR FOREIGN AIRCRAFT ARRIVING AT VIETNAMESE AIRPORTS

THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and agencies at the ministerial level;
Pursuant to the Prime Minister's Decision No. 853/1997/CT-TTg dated October 11, 1997 on combating smuggling under new circumstances;
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the State budget;
Pursuant to Circular No. 121/CP-KTTH dated February 3, 2000 of the Government on the collection of customs fees and port security fees for foreign airlines;
After receiving opinions from the Civil Aviation Authority of Vietnam (Circular No. 2196/CHK-TC dated October 5, 2000), the Ministry of Public Security (Circular No. 1689 CV/BCA (V11) dated October 12, 2000), the General Department of Customs (Circular No. 4549/TCHQ-KTTT dated October 2, 2000), and according to the proposal of the Director-General of the General Tax Department,

DECISION:

Article 1.- Foreign legal entities and individuals (organizations and individuals) with flights arriving at Vietnamese airports must pay customs fees and port security fees in accordance with the provisions of this Decision, except for the following cases:

2. Official government flights related to customs, military, and police affairs.

3. Humanitarian flights transporting humanitarian aid, disaster relief, flood relief...

4. Search and rescue flights.

The levels of customs fees and port security fees for air ports are stipulated as follows:

Article 2.- 1. Customs fee at airport: 50 USD per arrival flight.

2. Port security fee for air ports: 50 USD per arrival flight.

The customs fee at airport and the port security fee for air ports are revenue items of the state budget, entrusted to the Vietnam Airports Complex to collect (hereinafter referred to as the collecting agency) when foreign flights arrive at Vietnamese airports according to the following regulations:

Article 3.- The customs fee at the airport and the port security fee at the airport are revenue items of the state budget, entrusted to the Vietnam Airports Complex to collect (hereinafter referred to as the collecting agency) when foreign aircraft arrive at Vietnamese airports as follows:

1. The collecting agency is entitled to retain 10% of the total amount of fees collected to cover the costs of organizing the collection. This retained amount shall be considered as income of the entity and shall be used in accordance with Circular No. 27/1999/TT-BTC dated March 11, 1999 on the financial management regime for the Vietnam Airports Complex (state-owned enterprises operating public services).

2. The total amount of fees collected, after deducting the 10% retained for the collecting agency as mentioned above, shall be remitted to the state budget (central budget) according to the relevant chapters, types, and sub-items, item 050 of the state budget classification.

The collecting agency is responsible for organizing the collection, deposit, and management of the fees in accordance with the provisions of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges belonging to the state budget and Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding its implementation.

Article 4.- This Decision shall take effect fifteen days from the date of issuance. Provisions on the collection of customs and port security fees for foreign aircraft operated by foreign organizations and legal entities arriving at Vietnamese airports contrary to this Decision are hereby abolished.

Article 5.- Organizations and individuals subject to payment of fees, and related agencies are responsible for implementing this Decision.