Decision No. 179/2000/QD-BTC On the Issuance of Customs Clearance Fees and Port Security Fees for Foreign Flights to Vietnamese Airports

DECISION OF THE MINISTER OF FINANCE

Regarding the issuance of customs fees and port security fees for foreign flights to Vietnamese airports

Based on Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the State budget;

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;

Based on 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' aircraft;

After receiving the opinions of the Civil Aviation Administration 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,

Foreign legal entities and individuals with flights arriving at Vietnamese airports must pay customs fees and port security fees for air ports according to the provisions of this decision, except for the following cases:

Pursuant to …;

Article 1. -1. Charter flights.

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

2. The total amount of fees collected, after deducting the retained amount for the collecting agency at the rate of 10%, the remaining 90% must be remitted to the state budget (central budget) according to the corresponding chapter, type, and item specified in Article 050 of the state budget classification.

3. The collecting agency has the responsibility to organize the collection, deposit, and manage 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 under the state budget and Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding implementation.

This Decision shall take effect fifteen days from the date of signature. It abolishes all regulations on the collection of customs fees and port security fees for foreign flights arriving at Vietnamese airports that are inconsistent with this Decision.

Article 4. -Organizations and individuals subject to payment of fees, and relevant agencies are responsible for implementing this Decision./.

Article 5. -Organizations and individuals subject to the payment of fees shall be responsible for implementing this Decision, as shall relevant agencies./.