Joint Decree No. 80/TT-LB amends and supplements the regime for collecting, remitting and managing the use of customs fees. This document adjusts the collection rates for certain types of fees such as customs procedures when exporting beeswax abroad, issuing permits to establish bonded warehouses, and handling goods made of gold, silver, or precious stones.
Scope of application
Customs fee payer; customs authority
Key points
- When exporting beeswax from unofficial locations, a one-time fee of 1,000,000 VND must be paid (Article 1)
- For customs procedures involving goods made of gold, silver, or precious stones outside designated locations: up to 1 tael, 10,000 VND per transaction; from the second tael onwards, 500 VND per tael (Article 2)
- When applying for a permit to establish a bonded warehouse, a fee of 1,000,000 VND must be paid per application (Article 3)
- To provide customs authorities with revenue to perform services requested by customers
- Increase costs for individuals and businesses when handling customs procedures at unofficial locations or with goods made of gold, silver, or precious stones
- Improve bonded warehouse management through the collection of fees for issuing permits
🌐 Social impact of this document
- To provide customs authorities with revenue to perform services requested by customers
- Increase costs for individuals and businesses when handling customs procedures at unofficial locations or with goods made of gold, silver, or precious stones
- Improve bonded warehouse management through the collection of fees for issuing permits
❓ Frequently asked questions
What is the amount of the customs fee for exporting beeswax abroad?
1,000,000 VND per transaction (Article 1)
What is the customs fee for issuing a permit to establish a bonded warehouse?
1,000,000 VND per application (Article 3)
What is the amount of the customs fee for handling goods made of gold, silver, or precious stones from the second tael onwards?
500 VND per tael (Article 2)
Full text
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MINISTRY OF FINANCE - GENERAL DEPARTMENT OF CUSTOMS |
SOCIALIST REPUBLIC OF VIET NAM |
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No.: 80/TT-LB |
Hanoi, October 4, 1994 |
JOINT CIRCULAR
ISSUED BY THE MINISTRY OF FINANCE AND GENERAL DEPARTMENT OF CUSTOMS NUMBER 80/TT-LB DATED OCTOBER 4, 1991 ON AMENDING AND SUPPLEMENTING REGULATIONS ON THE COLLECTION AND PAYMENT OF CUSTOMS FEES
Pursuant to Decree No. 171/HĐBT dated May 27, 1991 of the Council of Ministers (now the Government) and Decision No. 276-CT dated August 27, 1992 of the Chairman of the Council of Ministers (now the Prime Minister), the Ministry of Finance and General Department of Customs issued Joint Circular No. 31-TTLB/TC-TCHQ dated April 7, 1993 on regulations for collection, payment, and management and use of customs fees.
Pursuant to Article 4 of the regulation on bonded warehouses promulgated by Decision No. 104/TTg dated March 16, 1994 of the Prime Minister.
After a period of implementation, the Joint Ministry of Finance and General Department of Customs has amended and supplemented certain types of customs fees and rates as follows:
1. The fee for customs procedures when exporting goods out of the country or outside the officially designated inspection location at the request of the customer is: VND 1,000,000 (one million dong) per transaction.
2. Amend and supplement Point III, Part B on the rates of fees for customs procedures requested by customers outside the officially designated inspection locations:
In addition to goods made of gold, silver, or precious stones, a fee must be paid according to the following scale:
+ For quantities up to 1 tael (37.5 grams), VND 10,000 per transaction.
+ For each additional tael from the second tael onwards, VND 500 per tael.
3. The fee for issuing a license to establish a bonded warehouse: VND 1,000,000 (one million dong) per issuance.
This Circular takes effect as of the date of signature. Other provisions not mentioned in this Circular shall continue to be implemented according to Joint Circular No. 31-TTLB/TC-TCHQ dated April 7, 1993 issued by the Joint Ministry of Finance and General Department of Customs on regulations for collection, payment, and management and use of customs fees.
Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance and General Department of Customs for study and resolution.
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Nguyen Duc Minh (Signed) |
Vu Mong Giao (Signed) |
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