Circular No. 33/2021/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of fees in plant quarantine and plant protection activities within the agricultural sector.

CIRCULAR
REGULATING THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, SUBMISSION, MANAGEMENT AND USE OF FEES IN PLANT QUARANTINE AND PLANT PROTECTION ACTIVITIES IN THE AGRICULTURAL SECTOR

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

1. List of products changing information related to trade name and information related to organizations and individuals registering, Appendix I issued together with this Circular:

Pursuant to the Law on Product Quality and Commodities dated November 21, 2007;

Pursuant to the Law on Tax Administration dated June 13, 2019,

Pursuant to Resolution No. 129/2020/QH14 dated November 13, 2020 of the National Assembly on the allocation of the central budget for 2021;

1. Amend and supplement Clause 10, Article 7 as follows:

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

WHEREAS, Decree No. 17/2020/QĐ-TTg dated May 29, 2020 of the Prime Minister on the application of financial management mechanisms and special income mechanisms for the Plant Protection Agency, the Animal Health Agency, and the Quality Management Agency of Forestry and Aquatic Products under the Ministry of Agriculture and Rural Development; Decree No. 11/2021/QĐ-TTg dated March 17, 2021 of the Prime Minister on extending the implementation period of special financial mechanisms for some administrative state agencies;

At the proposal of the Director of the Department of Tax Policy,

The Minister of Finance hereby issues this Circular regulating the level of collection, system of collection, submission, management and use of fees in plant quarantine and plant protection activities in the agricultural sector.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, system of collection, submission, management and use of fees in export, import, transit plant quarantine and plant protection activities in the agricultural sector.

2. This Circular applies to fee payers, organizations collecting fees and other organizations and individuals related to the collection, submission, management and use of fees in export, import, transit plant quarantine and plant protection activities in the agricultural sector.

Article 2. Persons Paying Fees

Organizations and individuals when submitting applications to competent state authorities for the issuance of permits; certificates for plant protection chemicals; recognition or designation, supervision of testing laboratories in the field of plant protection; export, import, transit plant quarantine must pay fees according to the provisions of this Circular.

Article 3. Fee Collection Organizations

Fee collection organizations include: The Plant Protection Agency under the Ministry of Agriculture and Rural Development, the Plant Quarantine Sub-Department under the Plant Protection Agency, and local specialized agencies responsible for plant protection and quarantine in accordance with laws on plant protection and quarantine.

Article 4. Fee Rates

The level of fees in plant quarantine and plant protection activities in the agricultural sector is specified in the attached Fee Schedule.

Article 5. Cases Exempted from Plant Quarantine Fees

1. Plant quarantine of small consignments of seed material for scientific research purposes where the quantity is less than or equal to 01 kg (seed), or less than or equal to 10 individual items (graft wood, graft eyes, planting cuttings, seed tubers) for one type of seed for one import or export transaction.

2. Plant quarantine of personal items of plant products imported for use during travel.

3. Plant quarantine for diplomatic protocol upon departure or entry.

4. Plant quarantine for national events.

5. Plant quarantine of gifts from Heads of State.

6. Plant quarantine of exports to newly opened markets.

Article 6. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. Fee collection organizations shall declare and submit the collected fees monthly and settle accounts annually in accordance with the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

Article 7. Management and Use of Fees

1. Fee collection organizations shall remit all collected fees to the state budget, except in cases provided for in Clause 2 of this Article. The cost of implementing tasks and collecting fees shall be covered by the state budget within the organization's annual budget estimate in accordance with state budget expenditure regulations.

2. In cases where the fee collection organization is a state agency allocated operational costs from fee revenues as stipulated in Clause 1 of Article 4 of 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 Stamp Duties, 70% of the collected fees may be retained to cover expenses for the prescribed expenditures as stipulated in Decree No. 120/2016/NĐ-CP; 30% of the collected fees shall be remitted to the state budget according to the current state budget classification.

3. Regularly in accordance with the regulations of the Plant Protection Agency, subordinate Plant Quarantine Sub-Districts under the Plant Protection Agency shall base their annual budget estimates approved by the competent authority (divided by month or quarter). If the amount retained exceeds the approved budget estimate, the excess amount must be deposited into the Plant Protection Agency’s treasury account at the National Treasury for the Plant Protection Agency to adjust for subordinate units that lack sufficient funds to ensure operations as stipulated in Decree No. 17/2020/QĐ-TTg dated May 29, 2020 of the Prime Minister on the application of financial management mechanisms and special income mechanisms for the Plant Protection Agency, the Animal Health Agency, and the Quality Management Agency of Forestry and Aquatic Products under the Ministry of Agriculture and Rural Development and Decree No. 11/2021/QĐ-TTg dated March 17, 2021 of the Prime Minister on extending the implementation period of special financial mechanisms for some administrative state agencies.

Article 8. Implementation organization

1. This Circular takes effect from July 5, 2021 and replaces Circular No. 231/2016/TT-BTC dated November 11, 2016 of the Minister of Finance regulating the level of collection, system of collection, submission, management, and use of fees in the field of plant protection.

2. Other matters related to declaration, collection, submission, management, and publicizing the fee collection system not detailed in this Circular shall be implemented in accordance with the Law on Fees and Stamp Duties, Decree No. 120/2016/NĐ-CP, the Law on Tax Administration, Decree No. 126/2020/NĐ-CP, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and stamp duties belonging to the state budget.

3. During implementation, if the relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

4. During the implementation period, if there are any difficulties, organizations and individuals are advised to promptly report them to the Ministry of Finance for research and supplementary guidance./.

FEE SCHEDULE FOR PLANT QUARANTINE AND PLANT PROTECTION ACTIVITIES IN THE AGRICULTURAL SECTOR
(Attached to Circular No. 33/2021/TT-BTC
dated May 17, 2021 of the Minister of Finance)
I. Fees for Permit Issuance and Certification of Plant Protection Chemicals

II. Fees for Recognition or Designation, Supervision of Testing Laboratories in the Field of Plant Quarantine

II. Plant Quarantine Fees

1. Small Consignment

1. Small consignment

2. A large consignment of planting materials consists of seedlings, scions, buds, and cuttings, measured in individual units.

3. A large consignment is measured by weight.

Note: In the above fee schedule, the levels of collection are understood as follows:

1. The fees specified in the aforementioned fee schedule do not include: Travel expenses, meals, accommodation, and work-related expenses for staff directly involved in sampling and inspecting plant quarantine objects.

2. A consignment with a volume exceeding 500 (tons, cubic meters) shall be divided into lots according to ship holds or warehouses for quarantine inspection and fee calculation, or the additional quarantine fee for the remaining portion shall be added to the quarantine fee for the 500 (tons, cubic meters) lot.

3. If the actual weight (tons, cubic meters) falls between two consignment ranges, it shall be rounded mathematically (round up to the next higher range if 0.5 or more, round down to the lower range if less than 0.5).

4. A consignment weighing up to 01 kg (seeds), or up to 10 individuals (scions, buds, cuttings, tubers) of different varieties shall be charged a plant quarantine fee equivalent to that of one consignment.

5. The plant quarantine fees stipulated in Section III of the fee schedule issued together with this Circular apply only to export, import, and transit plant quarantine.

IV. The fee for supervising the disinfection of plant quarantine objects is fifty percent of the corresponding quarantine fee set out in Section III of the fee schedule issued together with this Circular./.