Circular No. 274/2016/TT-BTC stipulates the collection of customs fees and transit goods and vehicle fees. Accordingly, the customs authority delegates to other organizations the task of collecting these fees with a percentage of operational expenses deducted from the collected amount. The delegation contract must clearly state the scope of delegation, responsibilities and rights of both parties, the duration of the contract, the form of expense payment, and provisions for dispute resolution.
적용 범위
Customs authorities and organizations authorized to collect customs fees and transit goods and vehicle fees.
핵심 사항
- Delegation to collect customs fees and transit goods and vehicle fees from other organizations.
- Percentage deduction of operational expenses from the collected amount.
- The delegation contract must clearly specify the scope of delegation, responsibilities and rights of both parties.
- The minimum duration of the contract is one year.
- Delegation fees are paid through bank transfers to the account of the delegated party.
🌐 이 문서의 사회적 영향
- Enhance the effectiveness of state management in customs affairs.
- Ensure revenue for the state budget from customs fees and transit goods and vehicle fees.
- Improve the business environment through delegation to other organizations for collection.
❓ 자주 묻는 질문
What is the maximum percentage for deducting operational expenses?
The circular does not specify a specific percentage, but the delegated party must agree on this percentage with the customs authority in the contract.
What is the minimum duration of the delegation contract?
The minimum duration of the contract is one year.
How is the payment of operational expenses made?
Operational expenses are paid through bank transfers to the account of the delegated party.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 274/2016/TT-BTC |
Hanoi, November 14, 2016 |
CIRCULAR
REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF CUSTOMS FEES AND CHARGES FOR GOODS AND MEANS OF TRANSPORT IN TRANSIT
Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;
Pursuant to the State Budget Law dated June 25, 2015;
Pursuant to the Customs Law dated June 23, 2014;
Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;
Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control of customs procedures;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Tax Policy,
The Minister of Finance issues this Circular regulating the level of collection, system of collection, payment, management and use of customs fees and charges for goods and means of transport in transit.
Article 1. Scope of Regulation and Applicability
Article 1. This Circular regulates the level of collection, system of collection, payment, management and use of customs fees and charges for goods and means of transport in transit.
2. This Circular applies to:
a) Organizations, individuals paying customs fees and charges for goods and means of transport in transit;
b) Organizations collecting customs fees and charges for goods and means of transport in transit;
c) Other organizations and individuals related to the collection, payment, management and use of customs fees and charges for goods and means of transport in transit.
Article 2. Organizations collecting fees and persons paying fees and charges
1. Persons paying fees and charges include:
a) Organizations and individuals registering customs declarations or substitute documents for customs declarations (hereinafter referred to as Declarations) for exported and imported goods and intellectual property right owners protected under the laws on intellectual property requesting customs authorities to apply inspection, supervision measures or temporarily suspend customs procedures for exported and imported goods suspected of infringing intellectual property rights must pay customs fees according to this Circular.
b) Organizations and individuals handling customs procedures for goods and means of transport in transit through Vietnam must pay transit goods and means of transport charges according to this Circular.
2. Organizations collecting fees and charges include:
a) Customs authorities where the Declaration is registered for exported and imported goods, transit goods; customs authorities where procedures are handled for means of transport in transit; customs authorities where requests to apply inspection, supervision measures or temporarily suspend customs procedures for exported and imported goods suspected of infringing intellectual property rights are received.
b) Organizations entrusted by customs authorities to collect fees and charges.
Article 3. Cases of exemption from payment of fees and charges
Exemption from payment of customs fees and charges for goods and means of transport in transit in the following cases:
1. Humanitarian aid, non-repayable aid; gifts for state agencies, political organizations, socio-political organizations, social organizations, occupational social organizations, people's armed forces units, individuals (exempted from tax within the prescribed limit); gifts and donations for humanitarian and charitable purposes; personal belongings of foreign organizations and individuals under diplomatic immunity regulations; baggage carried by persons; postal items exempted from export and import taxes according to current laws.
2. Exported and imported goods sent through express delivery services with a value of up to 1,000,000 Vietnamese dong or a tax amount (taxes as prescribed) payable below 100,000 Vietnamese dong.
3. Exported and imported goods with a customs value below 500,000 Vietnamese dong or 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 transport in transit exempted according to international treaties that Vietnam is a member of or commitments made by the Vietnamese Government.
Article 4. Rates of Fees and Charges
The level of collection of customs fees and charges for goods and means of transport in transit is specified in the attached Table of Collection Levels of Fees and Charges.
Article 5. Declaration, payment of fees and charges by the payer
1. Persons paying fees and charges shall pay the fees and charges according to each occurrence before clearance, release of goods, means of transport in transit, or when requesting customs authorities to apply inspection, supervision measures or temporarily suspend customs procedures for exported and imported goods suspected of infringing intellectual property rights.
2. In cases where multiple declarations are registered in a month, the person paying fees and charges who registers with the fee collection organization shall pay the fees monthly.
Based on the list of declarations requiring payment of fees and charges notified by the customs authority. At the latest within the first ten days of the following month, the person paying fees and charges must declare information related to the amount payable for each type of fee and charge according to Form No. 01/BKNT or Form No. C1-02/NS issued together with Circular No. 184/2015/TT-BTC dated November 17, 2015 of the Minister of Finance on procedures for declaration, guarantee of tax payments, collection of taxes, late payment penalties, fines, fees, charges, other revenues, for exported and imported goods, transit goods, and means of transport exiting, entering, and transiting the country to pay fees and charges or request transfer of funds for payment of fees and charges as prescribed.
3. Temporary imports for re-export or temporary exports for re-import shall only be charged once when importing or exporting procedures are conducted; goods stored in bonded warehouses shall only be charged once when importing procedures are conducted, no charge when exporting. For goods and means of transport in transit, only the declaration charge shall be collected once when entry procedures are conducted at the port of entry, no charge when exit procedures are conducted.
4. Persons paying fees and charges shall pay the fees and charges in cash or by bank transfer into the account opened by the customs authority at the State Treasury or the account of the organization entrusted to collect fees at a commercial bank.
Article 6. Delegation to collect fees and charges
The delegation to collect fees and charges shall be implemented through a contract between the General Director of the General Department of Customs and the head of the organization entrusted to collect fees and charges according to Form No. 01/UNTH/PLP issued together with this Circular.
Article 7. Declaration, Payment of Fees and Charges by Collection Organizations
1. For organizations entrusted to collect fees and charges
a) On the 5th day of each month, customs authorities provide the complete list of declarations requiring payment of fees and charges from fee and charge payers to collection organizations through the Electronic Customs Payment Gateway;
b) By the latest on the 10th day of the following month, the organization entrusted with collecting fees and charges shall be responsible for depositing all collected fees and charges of the previous month into the customs authority's account at the State Treasury; on the 15th day of each month, the organization entrusted with collecting fees and charges shall report the amount of fees and charges collected and paid, and any outstanding amounts (if any) according to Form No. 02/TB/PLP issued together with this Circular to the customs authority and shall not need to declare fees and charges to the tax authority.
2. For customs authorities
a) The customs authority shall directly collect fees and charges from the payer and the organization entrusted with collecting fees and charges.
b) Provincial Customs Departments (summarizing the fees and charges collected by Customs Sub-departments within their province), Customs Sub-departments in provinces without a Provincial Customs Department shall declare and pay the collected fees and charges monthly, settle accounts annually in accordance with the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of 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 of the Government, and deposit 100% of the collected charge revenue into the state budget according to the chapters, sections, and sub-sections of the State Budget Manual.
Article 8. Management and use of fees
1. The customs authority may retain the entire amount of fees collected to cover costs for service provision and fee collection activities. The retained fee amount shall be managed and utilized in accordance with the provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; among which, other expenses serving fee collection include the cost of entrusting fee and charge collection, which can be deducted from the customs authority's customs fee revenue source. The fee rate paid to the entrusted party shall be agreed upon between the General Department of Customs and the entrusted party, consistent with specific conditions during each period. The payment of entrustment fees must be made to the correct recipient through bank transfers via the entrusted party's account at a credit institution or State Treasury; cash payments are not allowed. The customs authority must pay the full amount of entrustment fees to the entrusted party based on the amount of fees actually deposited into the customs authority's account at the State Treasury.
2. Annually, local customs authorities shall aggregate from direct fee and charge collection units and prepare a budget estimate of fee and charge revenue and expenditure needs to ensure task fulfillment, consolidate these in the unit's annual revenue and expenditure budget plan, and submit them to the General Department of Customs for review and consolidation in the General Department of Customs' annual revenue and expenditure budget plan sent to the Ministry of Finance.
Article 9. Implementation Organization and Enforcement Provisions
1. This Circular takes effect from January 1, 2017, and replaces Circular No. 172/2010/TT-BTC dated November 2, 2010, issued by the Minister of Finance stipulating the rates, collection, payment, management, and utilization of fees and charges in the customs sector; Clauses 1, 2, 3, 4, 7, and Clause 8 of Article 45 of Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance regarding customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods.
2. Other contents related to collection, payment, management, utilization, receipt documents, publicizing the fee and charge collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; 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 of the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012, issued by the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget and any subsequent amendments, supplements, or replacements (if any).
3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.
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DEPUTY MINISTER |
SCALE OF CUSTOMS FEES AND CHARGES FOR GOODS AND VEHICLES IN TRANSIT
(Attached to Circular No. 274/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance)
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Serial Number |
Content of Collection |
Rate of Collection |
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1 |
Customs Fee for Declaration Registration |
20,000 VND per declaration form |
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2 |
Customs Fee for Inspection, Supervision, or Temporary Suspension of Customs Procedures for Exported and Imported Goods Subject to Intellectual Property Protection |
VND 200,000 per application |
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3 |
Transit Charge for Goods |
200,000 VND per declaration form |
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4 |
Transit Charge for Land Vehicles (including: cars, tractor units, tractors) |
200,000 VND per transport means |
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5 |
Transit Charge for Waterway Vehicles (including: ships, speedboats, tractor units, barges) |
500,000 VND per transport means |
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Form Number: 01/UNTH/PLP (Attached to Circular No. 274/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance) |
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: …/HĐ-……… |
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CONTRACT
Entrusted Collection of Customs Fees and Transit Vehicle Charges
Based on the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006, and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;
Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;
Pursuant to the State Budget Law dated June 25, 2015;
Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control of customs procedures;
Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;
Based on Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance stipulating customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods;
Based on Circular No. 274/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance stipulating the rates, collection, payment, management, and utilization of customs fees and transit charges for goods and vehicles;
Based on the capacity and requirements of both parties;
Today, the …day of ……month……year……
At: ...
We include:
I. THE PARTY ENTRUSTING THE COLLECTION OF FEES AND CHARGES
Customs Authority: …
Address: …
Phone: …
Account Number: …
Represented by: Mr./Ms. …Position: …
II. THE PARTY RECEIVING THE ENTRUSTED COLLECTION OF FEES AND CHARGES
Name of organization: ...
Address: …
Phone: …
Account Number: …
Represented by: Mr./Ms. …Position: …
Both parties agree to enter into a Contract for Entrusted Collection of Customs Fees and Transit Charges with the following terms and conditions:
Article 1. Scope of Entrusted Fee Collection
1. ...(Name of the entrusting organization) ……. entrusts …(Name of the entrusted fee collector) …… to collect customs fees and goods transit fees for the units of customs organizations.
2...(Name of the entrusting organization) ……. within the scope of entrusted tasks as follows::... (depending on the content of the signed contract, specify the tasks that the entrusted fee collector must perform)…
Article 2. Responsibilities and Authorities of the General Department of Customs in Implementing the Contract
1. Responsibilities of the General Department of Customs:
...(Agreed contents)…
2. Authorities of the General Department of Customs:
a) Terminate the entrusted fee collection contract when the entrusting organization fails to fulfill the agreed contents.
b) ...(Agreed contents)…
Article 3. Responsibilities and Authorities of the Entrusted Fee Collector in Implementing the Contract
1. Responsibilities of the Entrusted Fee Collector:
...(Agreed contents)…
2. Authorities of the Entrusted Fee Collector:
a) Request the General Department of Customs to pay remuneration according to the signed contract.
b) Terminate the entrusted fee collection contract when the General Department of Customs fails to fulfill the agreed contents.
c) ...(Other agreed contents)…
Article 4. Entrusted Fee Collection Expenses
1. Proportion of Entrusted Fee Collection Expenses: The entrusted fee collector shall be entitled to remuneration from the operating expenses of the customs authority at the rate of:
Equal to …% of the total amount of fees and charges collected…….;
2. Time for Payment of Entrusted Fee Collection Expenses: …(Specific provisions regarding payment time such as monthly, quarterly payments, etc.) ……
3. Method of Payment of Entrusted Fee Collection Expenses: Entrusted fee collection expenses shall be paid through bank transfer to the account opened by the entrusted fee collector at …
Article 5. Term of Entrusted Fee Collection
The term of entrusted fee collection under this contract is ……. years, from ……/……/……… to ……/……/………
Article 6. Supplement, Extension, and Termination of the Contract
1. During the implementation of the contract, if issues requiring adjustment or supplementation are discovered, they must be documented with the agreement of both parties.
2. During the implementation of the contract before the end of the entrusted fee collection period, both parties may agree to extend the contract in writing.
3. Termination of the Contract:
a) In case there is no agreement to extend the contract, the contract will automatically become invalid upon expiration of the period specified in Article 5 of this Contract. Both parties shall terminate the entrusted fee collection contract in accordance with the regulations.
If the contract is extended for subsequent periods, both parties shall continue to implement the contract during the extended period and terminate the contract upon completion of the extended period.
Article 7. Dispute Resolution
1. Both parties commit to fulfilling all signed contents. In case of disputes or breach of contract by one party, both parties shall negotiate and reach an agreement to resolve the issue and achieve a common result before terminating the contract as stipulated in Articles 2 and 3 of this Contract.
2. In case self-negotiation and agreement fail to achieve results, the matter shall be referred to the competent authority for resolution in accordance with the law.
Article 8. Implementation clause
1. Both parties commit to fulfilling all terms of the contract with a spirit of cooperation and support. In case of circumstances affecting the implementation of the contract, both parties shall discuss to reach a consensus on resolution.
2. The contract becomes effective from the date of signing.
3. This contract consists of pages, established in… copies having equal legal validity, each party retains… copies and becomes effective from the date………/.
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THE ENTRUSTING PARTY |
THE ENTRUSTED PARTY |
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Model No.: 02/TB/PLP (Attached to Circular No. 274/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance) |
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
------------------------
…, day…month... year…
NOTICE
On the situation of fee and charge collection under the Entrusted Fee Collection Contract
Respectfully submitted to:...
Based on the Entrusted Fee Collection Contract No. …dated ……/……/……… between the General Department of Customs and ...(name of the entrusted organization)…;
...(Name of the entrusted organization)… summarizes and reports the fee and charge collection situation under the entrusted fee collection contract as follows:
1. Results of fee collection under the entrusted fee collection contract up to …../.. ./201...:
Currency Unit: Vietnamese Dong
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Serial Number |
Types of fees and charges entrusted for collection |
Amount of fees and charges due for collection |
Amount of fees and charges already collected |
Amount of fees and charges still due for collection |
Amount of fees and charges collected and deposited into the State Treasury for customs |
Amount of fees and charges collected but not yet deposited into the State Treasury for customs |
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Amount |
Number of payment vouchers |
Date of payment vouchers |
||||||
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(1) |
(2) |
(3) |
(4) |
(5)=(3)-(4) |
(6) |
(7) |
(8) |
(9)=(4)-(6) |
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1 |
Customs fee |
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... |
…. |
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2 |
Transit fees for goods and vehicles |
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... |
…. |
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(*) The basis for budgeting expenses is based on the current regulations of the Ministry of Finance regarding travel expenses for civil servants and employees of the State going on short-term business trips abroad funded by the state budget. |
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A list of persons who have not paid customs fees and charges is attached.
2. Reasons leading to the arrears of customs fees and charges as above: …
3. Entrusted fee collection expenses proposed for payment based on the fees and charges collected and deposited into the State Treasury for the customs authority:
Currency Unit: Vietnamese Dong
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Serial Number |
Types of fees and charges entrusted for collection |
Amount of fees and charges collected and deposited into the State Treasury |
Proportion of remuneration for entrusted fee collection expenses |
Amount of remuneration received |
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(1) |
(2) |
(3) |
(4) |
(5) = (3)x(4) |
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1 |
Customs fee |
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... |
…. |
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2 |
Transit fees for goods and vehicles |
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... |
…. |
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(*) The basis for budgeting expenses is based on the current regulations of the Ministry of Finance regarding travel expenses for civil servants and employees of the State going on short-term business trips abroad funded by the state budget. |
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...(Name of the entrusted organization)……… hereby informs the General Department of Customs.
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THE ENTRUSTED PARTY |
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