JOINT CIRCULAR No. 27/TT-LB ON REGULATIONS FOR THE COLLECTION AND MANAGEMENT OF USE OF FEES AND EXPENSES FOR PLANT PROTECTION AND QUARANTINE WORK

THIS CIRCULAR REGULATES THE REGIMES FOR THE COLLECTION AND MANAGEMENT OF USE OF FEES AND EXPENSES FOR PLANT PROTECTION AND QUARANTINE WORK. IT APPLIES TO DOMESTIC AND FOREIGN ORGANIZATIONS AND INDIVIDUALS WHO MUST PAY FEES WHEN IMPLEMENTING ACTIVITIES RELATED TO PLANT PROTECTION AND QUARANTINE. THE AMOUNT OF FEES IS SPECIFICALLY DEFINED BASED ON THE TYPE OF FEE AND THE PAYING PARTY.

Document No.27/TT-LB
Document typeJoint Circular
Issuing authorityMinistry of Finance
Signed byNgô Thế Dân Cơ Quan Ban Hành Bộ Tài Chính Chức Danh Đang Cập Nhật Người Ký Phan Văn Dĩnh — Đang cập nhật
Updated02/07/2026
FieldUncategorized
Issued date30/03/1994
Effective date01/01/1994
Expiry date
StatusIn effect
✦ Smart summary

THIS CIRCULAR REGULATES THE REGIMES FOR THE COLLECTION AND MANAGEMENT OF USE OF FEES AND EXPENSES FOR PLANT PROTECTION AND QUARANTINE WORK. IT APPLIES TO DOMESTIC AND FOREIGN ORGANIZATIONS AND INDIVIDUALS WHO MUST PAY FEES WHEN IMPLEMENTING ACTIVITIES RELATED TO PLANT PROTECTION AND QUARANTINE. THE AMOUNT OF FEES IS SPECIFICALLY DEFINED BASED ON THE TYPE OF FEE AND THE PAYING PARTY.

Scope of application

DOMESTIC AND FOREIGN ORGANIZATIONS AND INDIVIDUALS MUST PAY FEES AND EXPENSES TO THE PLANT PROTECTION AND QUARANTINE AGENCIES.

Key points

  • DOMESTIC AND FOREIGN ORGANIZATIONS AND INDIVIDUALS MUST PAY FEES AT THE LEVELS SPECIFIED IN THE ANNEX TO THIS CIRCULAR. THE AMOUNT OF FEES MAY BE ADJUSTED WHEN MARKET PRICES VARY BY 20% OR MORE.
  • FEES ARE COLLECTED IN VIETNAMESE DONG FROM DOMESTIC ORGANIZATIONS AND INDIVIDUALS AND IN US DOLLARS FROM FOREIGN ORGANIZATIONS AND INDIVIDUALS; THE EXCHANGE RATE FOR CONVERSION SHALL BE IN ACCORDANCE WITH THE PROVISIONS OF THE STATE BANK.
  • THE PLANT PROTECTION AND QUARANTINE AGENCIES MAY USE THE FUNDS COLLECTED AS FEES FOR REGULAR EXPENSES, PURCHASE OF MATERIALS AND SPECIAL TECHNICAL EQUIPMENT, OVERTIME ALLOWANCES, AND AWARDS FOR STAFF IN ACCORDANCE WITH CURRENT REGULATIONS.
  • THE PLANT PROTECTION AND QUARANTINE AGENCIES MUST PREPARE ANNUAL BUDGETS FOR THE COLLECTION OF FEES AND SETTLE THE ACCOUNTS FOR THE COLLECTION AND EXPENDITURE OF FEES INTO THE STATE BUDGET.
  • THE SPECIFIC AMOUNTS OF FEES ARE DEFINED IN THE ANNEX TO THIS CIRCULAR, INCLUDING ITEMS SUCH AS DECLARATION, REVIEW FOR LICENSE ISSUANCE, QUALITY TESTING OF PLANT PROTECTIVE CHEMICALS, NEW DRUG TRIALS, INSPECTION AND TREATMENT OF INFECTIOUS OBJECTS.

🌐 Social impact of this document

  • POSITIVE IMPACT: REDUCING FINANCIAL BURDEN ON ORGANIZATIONS AND INDIVIDUALS WHEN THE AMOUNT OF FEES IS ADJUSTED ACCORDING TO MARKET PRICE FLUCTUATIONS.
  • NEGATIVE IMPACT: INCREASING COSTS FOR BUSINESSES AND INDIVIDUALS REQUIRED TO PAY FEES, ESPECIALLY FOR HIGH FEES SUCH AS LICENSE REVIEW AND QUALITY TESTING OF PLANT PROTECTIVE CHEMICALS.

❓ Frequently asked questions

ARE THERE ANY SPECIFIC AMOUNTS OF FEES DEFINED IN THIS CIRCULAR?

YES, THE SPECIFIC AMOUNTS OF FEES ARE DEFINED IN THE ANNEX TO THIS CIRCULAR, INCLUDING ITEMS SUCH AS DECLARATION, REVIEW FOR LICENSE ISSUANCE, QUALITY TESTING OF PLANT PROTECTIVE CHEMICALS, NEW DRUG TRIALS, INSPECTION AND TREATMENT OF INFECTIOUS OBJECTS.

ARE FEES WAIVED IN ANY CASES?

FEES ARE WAIVED FOR QUARANTINE OF IMPORTED PLANT PRODUCTS CARRIED PERSONALLY FOR USE DURING TRAVEL, OR FOR FLOWERS AND WREATHS ACCOMPANYING DIPLOMATIC PROCEEDINGS UPON ENTRY AND EXIT.

CAN THE PLANT PROTECTION AND QUARANTINE AGENCIES CHARGE ADDITIONAL FEES FOR WORK PERFORMED OUTSIDE REGULAR BUSINESS HOURS?

YES, IF THE QUARANTINE AGENCY HAS COMPLETED REGULAR BUSINESS HOURS AS PER GOVERNMENT REGULATIONS AND THE CUSTOMER REQUESTS URGENT QUARANTINE SERVICES, THEY MAY CHARGE AN ADDITIONAL 50% OF THE REGULATED FEE.

WHAT PURPOSES CAN THE PLANT PROTECTION AND QUARANTINE AGENCIES USE THE FUNDS COLLECTED AS FEES FOR?

THE PLANT PROTECTION AND QUARANTINE AGENCIES MAY USE THE FUNDS COLLECTED AS FEES FOR REGULAR EXPENSES, PURCHASE OF MATERIALS AND SPECIAL TECHNICAL EQUIPMENT, OVERTIME ALLOWANCES, AND AWARDS FOR STAFF IN ACCORDANCE WITH CURRENT REGULATIONS.

WHEN CAN THE AMOUNT OF FEES BE MODIFIED?

THE AMOUNT OF FEES MAY BE ADJUSTED WHEN MARKET PRICES VARY BY 20% OR MORE, DECIDED BY THE MINISTRY OF FINANCE IN COOPERATION WITH THE MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT.

Full text

JOINT CIRCULAR OF THE MINISTRIES

OF FINANCE - AGRICULTURE AND FOOD INDUSTRY

REGULATING THE SYSTEM OF COLLECTION AND MANAGEMENT

OF USE OF FEES AND COSTS FOR PLANT PROTECTION AND QUARANTINE WORK

Pursuant to Article 13 and Article 14 of the Regulations on the system of organization, specialized inspection, dispute resolution, and fees and costs for plant protection and quarantine work issued together with Decree No. 92-CP dated November 27, 1993 of the Government;

Pursuant to Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now Prime Minister) on the unified management of various types of fees and charges and Circular No. 48-TC/TCT dated September 28, 1992 of the Ministry of Finance guiding its implementation;

The Joint Ministries of Finance - Agriculture and Food Industry hereby guide the system of collection and management of use of fees and costs for plant protection and quarantine work as follows:

 

I. OBJECTS OF PAYMENT

Domestic and foreign organizations and individuals must pay fees and costs to the plant protection and quarantine agencies as stipulated in Article 13 of the Regulations issued together with Decree No. 92-CP dated November 27, 1993 of the Government.

II. LEVEL OF COLLECTION, TYPE OF MONEY COLLECTED

1. The level of collection is specified in the annex attached hereto. When market prices fluctuate by 20% or more, the Ministry of Finance shall coordinate with the Ministry of Agriculture and Food Industry to adjust the collection levels specified in this Circular to suit actual conditions.

2. Type of money collected:

- For domestic organizations and individuals, the fee is collected in Vietnamese Dong.

- For foreign organizations and individuals, it is collected in US Dollars (USD). In case a foreign individual wishes to pay in Vietnamese Dong, they may convert the amount according to the buying rate published by the State Bank of Vietnam at the time of payment.

3. Exemption from payment of fees and costs in the following cases:

- Quarantine of imported plant products carried by hand for personal use during travel.

- Quarantine of floral bouquets and wreaths for diplomatic protocol when entering or leaving the country.

4. If the quarantine agency works beyond regular hours as prescribed by state regulations and the customer requests urgent quarantine services, both parties must agree in writing to work outside regular hours, then an additional 50% of the collection level specified in the annex attached hereto may be charged.

III. MANAGEMENT AND USE OF FEES AND COSTS FOR PLANT PROTECTION AND QUARANTINE WORK.

The collection of fees and costs for plant protection and quarantine work is a revenue of the state budget collected by plant protection and quarantine agencies at all levels. Responsibilities of plant protection and quarantine agencies:

1. Must register with local tax authorities and maintain books of accounts to track income and expenditure of fees and costs according to current state accounting and statistical regulations.

2. Receipts for collecting fees and costs are issued by the Ministry of Finance (General Tax Department) and received at local tax bureaus.

3. Revenue from fees and costs for plant protection and quarantine work is retained as stipulated in Article 14 of the Regulations on the system of organization, specialized inspection, dispute resolution, and fees and costs for plant protection and quarantine work (issued pursuant to Decree No. 92-CP dated November 27, 1993 of the Government). This source of revenue is included in the annual financial plan approved by the unit.

Plant protection and quarantine agencies at all levels may use these revenues for regular expenses, supplementary purchase of materials and technical equipment for plant protection and quarantine work, overtime allowances, and bonuses for staff according to the current state regulations for units with revenue. If the revenue exceeds the approved plan, additional bonuses may be extracted, but the amount of bonus exceeding the plan cannot exceed one month's basic salary. At year-end settlement, if there is any surplus, it must be remitted to the state budget.

4. Annually, plant protection and quarantine agencies must prepare plans for the collection of fees and costs for plant protection and quarantine work simultaneously with the financial income and expenditure plans of the unit and must be approved by the superior administrative authority and the same-level finance department.

5. Annually, plant protection and quarantine agencies must prepare final accounts for the collection and expenditure of fees and costs for plant protection and quarantine work simultaneously with the final accounts for the financial income and expenditure of the unit and must be approved by the superior administrative authority and the same-level finance department (with the participation of the same-level tax department).

6. The tax department has the responsibility to inspect and urge plant protection and quarantine agencies to comply with the receipt stamping system and to promptly remit any amounts due to the state budget.

This Circular takes effect from January 1, 1994. All previous provisions contrary to this Circular are abolished.

During implementation, any difficulties should be reported promptly to the Ministry of Finance and the Ministry of Agriculture and Food Industry for resolution.

ANNEX

ANNEX TO JOINT CIRCULAR OF THE MINISTRIES OF FINANCE - AGRICULTURE AND FOOD INDUSTRY NO. 27-TT/LB DATED MARCH 30, 1994 ON FEES AND COSTS FOR PLANT PROTECTION, QUARANTINE, AND PESTICIDES

 

 

 

 

Rate of Collection

 

 

 

Unit of Measurement

Value of Collection

 

Serial number

 

Amount of Charge

 

For domestic organizations and individuals (VND 1000)

For foreign organizations and individuals and Vietnamese residing abroad (USD)

 

Remarks

1

2

3

4

5

6

 

Declaration for application for certificates, permits, registrations... regarding plant protection, quarantine, pesticides, disinfection

One declaration

2

2

 

2

Assessment and issuance of official registration for pesticide use

One registration for one type of pesticide

3000

500

For foreign organizations and individuals jointly operating with Vietnamese organizations and individuals, a 20% reduction applies compared to the collection level for foreign organizations and individuals

3

Registration for pesticide trial

One-time issuance

200

50

- nt -

4

Registration for wide-scale pesticide trial

One-time issuance

1.000

200

- nt -

5

Assessment and issuance of registration

supplement for inclusion in the list

items used:

a) Changing name, scope of use

OF NATIONAL

b) Changing active ingredient content

and form of drug

c) Mixing to produce new products

d) Reducing registration certificate duration

of traditional

 

 

One-time issuance

One-time issuance

One-time issuance

One-time issuance

 

 

 

200

400

1.000

200

 

 

50

100

200

50

 

 

 

- nt -

- nt -

- nt -

- nt -

6

Technical assessment and issuance of production and business operation conditions certification for plant protection drugs

- Small scale (< 5 tons/year)

- Medium scale (>= 5 tons/year)

- Large scale (>= 30 tons/year)

 

 

 

500

1.000

2.000

 

 

As specified separately

 

7

Quality testing and issuance of quality certification for plant protection drugs:

a) Quantitative analysis of plant protection drugs

b) Qualitative analysis

c) Quantitative analysis of herbal drugs

1 type of drug

Residue testing for plant protection drugs

1 criterion/sample

 

Travel expenses to the inspection location to collect samples for quality and residue testing of plant protection drugs

Travel expenses to the inspection location to collect samples for quality and residue testing of plant protection drugs

Travel expenses to the inspection location to collect samples for quality and residue testing of plant protection drugs

 

 

 

50-100

100-200

100-150

 

 

 

20-30

30-50

40-60

For foreign organizations and individuals jointly operating with Vietnamese organizations and individuals, a 20% reduction applies compared to the collection level for foreign organizations and individuals

8

1 round trip

Field trials for new plant protection drugs:

100-150

50-100

- nt -

9

a) Narrow field trial

b) Wide field trial

Based on reasonable actual expenses

Based on reasonable actual expenses

 

10

1 trial

1 type of drug,

1 pest type, 1 location, 3-5 formulas, 3-4 repetitions, plot area from 25-50 hectares

 

 

 

 

 

 

 

 

 

1 trial, 1 pest type, 1 crop type, 1 drug type, plot area from 0.5-2 hectares

 

Assessment and issuance of fumigation practice permit

a) Self-fumigation of own objects:

+Small scale

(< 1000 cubic meters/year)

+Medium scale

(> 1000 cubic meters/year)

+Large scale

(>= 5000 cubic meters/year)

b) Domestic goods fumigation service:

+Small scale

m2

c) Export and import goods fumigation service:

 

2.000-2.500

 

 

 

 

 

 

 

 

 

1.500-2.000

 

500-600

 

 

 

 

 

 

 

 

 

400-500

 

11

(>= 1000 cubic meters/year)

Inspection, sampling, analysis, appraisal, and issuance of phytosanitary inspection certification:

a. Inspection and investigation of harmful organisms of objects under phytosanitary inspection

b. Sampling of objects under phytosanitary inspection for immunity status analysis

c. Sample analysis and appraisal:

- Insects

- Weeds

- Fungi, nematodes

- Bacteria

- Viruses

b. Sampling of objects under phytosanitary inspection for immunity status analysis

c. Sample analysis and appraisal:

- Insects

- Weeds

- Fungi, nematodes

d. Travel expenses to the inspection location to sample objects under phytosanitary inspection

- Viruses

b. Sampling of objects under phytosanitary inspection for immunity status analysis

c. Sample analysis and appraisal:

e. Planting, monitoring, inspecting imported crop seeds in nurseries

- Weeds

- Fungi, nematodes

(Handle according to regulations on handling students and trainees using drugs)

 

 

 

 

 

 

(Handle according to regulations on handling students and trainees using drugs)

 

 

 

 

 

(Handle according to regulations on handling students and trainees using drugs)

 

 

 

 

70

500

1.000

 

 

500

1.000

1.500

 

1.000

2.000

3.000

 

 

12

- From 1 square meter or 1 cubic meter or 1 ton to 10 square meters or 10 cubic meters or 10 tons

- From 11 square meters or 11 cubic meters or 11 tons onwards, each additional square meter or cubic meter or ton is charged

 

 

 

 

 

 

 

 

- From 1 to 10 samples

 

 

 

 

- From the 11th sample onwards, each additional sample is charged 1 criterion/sample

1 round trip

1 type of seed

Handling infected objects such as selection, recycling, disinfection, isolation, destruction, refrigeration, return to place of origin, etc.

1 handling

Service for preventing harmful organisms of plant resources and objects under phytosanitary inspection

Supervision and inspection of handling and disinfection of objects under phytosanitary inspection

As Clause 8

 

 

Other costs related that the Plant Protection and Quarantine agencies must bear

- From 11 m2 or 11 m3 or 11 tons onwards, for each additional 1 m2 or 1 m3 or 1 ton, an additional charge shall be levied.

- For the first to tenth units.

- For units from the eleventh onwards, an additional charge of 1 tael per unit shall be levied.

per unit

 

 

 

 

 

 

one trip, round trip

 

one type of seed

 

 

10 - 15

 

 

 

0,1 - 0,15

 

 

 

 

 

10 - 15

0,25 - 0,30

 

 

 

20 - 50

20 - 50

35 - 75

50 - 100

Based on reasonable actual expenses

Based on reasonable actual expenses

Based on reasonable actual expenses

 

 

5 - 10

 

 

 

0,1 - 0,2

 

 

 

 

 

10 - 15

0,2 - 0,3

 

 

 

5 - 10

5 - 10

10 - 15

15 - 20

Based on reasonable actual expenses

Based on reasonable actual expenses

Based on reasonable actual expenses

 

13

Handling infectious objects such as selection, recycling, disinfection, isolation, destruction, refrigeration, return to place of origin, etc.

one handling session

Based on reasonable actual expenses

Based on reasonable actual expenses

 

14

Service for preventing harmful organisms affecting plant resources and objects subject to plant quarantine

(Handle according to regulations on handling students and trainees using drugs)

Based on reasonable actual expenses

Based on reasonable actual expenses

 

15

Supervision and inspection of the handling and disinfection of objects subject to plant quarantine

As Clause 8

As Clause 8

As Clause 8

 

16

Other costs related that the Plant Protection and Plant Quarantine agencies must bear

(Handle according to regulations on handling students and trainees using drugs)

Based on reasonable actual expenses

Based on reasonable actual expenses

 

 

 

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