Circular No. 43/2009/TT-BTC stipulates the rates of fees and charges, the collection system, payment, management, and use of fees and charges in the customs sector.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees and charges in the customs sector

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Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the Ordinance on Fees and Charges;

Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the Ordinance on Fees and Charges;

Pursuant to Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing some provisions of the Customs Law regarding customs procedures, customs inspection, and supervision;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance guides the collection, payment, management, and use of fees and charges in the customs sector as follows:

Article 1. Subjects paying fees and registration fees

The subjects paying fees and charges in the customs sector are organizations and individuals with luggage, export goods, import goods, transit goods; transportation means exiting, entering, or transiting the country that are subject to customs work involving fee and charge collection as stipulated in this Circular.

Article 2. Cases Not Subject to Collection of Customs Fees and Charges

1. Humanitarian aid, non-reimbursable aid; gifts for state agencies, political organizations, political-social organizations, social organizations, social-professional organizations, people's armed units, and individuals; items of foreign organizations and individuals under diplomatic immunity regulations; personal baggage; postal items weighing less than 5 kilograms and valued at less than five million dong (including express mail sent via fast delivery methods);

2. Goods undergoing customs procedures and stored in customs warehouses for completion of customs formalities the following day;

3. Goods exported and imported for immediate consumption (including goods exchanged between export processing enterprises and domestic entities and between export processing enterprises themselves);

4. Escorting ships and goods, baggage carried on ships from buoy number "0" into port areas and vice versa.

Article 3. Level of Collection and Collection, Payment, Management, and Use System

1. Level of Collection: The level of collection of fees and charges in the customs sector is specified in the Table of Fee and Charge Collection Levels in the Customs Sector attached to this Circular.

2. Collection, Payment, Management, and Use System: Fees and charges in the customs sector are revenue belonging to the state budget, managed and used as follows:

2.1. Customs authorities directly organizing the collection of customs fees and charges must declare and deposit all revenues from customs fees and charges into the "temporary hold for fees and charges" account at the State Treasury where the collection takes place for the State Treasury to monitor and control disbursements.

2.2. Customs authorities may use the entire amount (100%) of revenue from customs fees and charges to cover costs for performing fee and charge collection work and services, and for the following purposes:

a) Purchase of customs seals (self-destructing paper seals, plastic wire seals, steel cable seals, container seals).

b) Purchase of materials, stamps, office supplies directly serving the handling of customs procedures and fee and charge collection.

c) Pay overtime wages and night shift wages to staff directly handling customs procedures and fee and charge collection.

d) Cover travel expenses and communication costs for staff directly handling customs procedures and fee and charge collection.

đ) Pay compensation to organizations and individuals hired to perform customs procedures.

e) Rent warehouses and store goods.

f) Regular maintenance, major repairs, and purchase of assets, machinery, and equipment directly serving the handling of customs procedures and fee and charge collection.

g) Cover service costs for electronic data transmission and processing; support investment in machinery and equipment to modernize customs procedures.

2.3. Authorities collecting customs fees and charges are permitted to use receipts for fee and charge payments with denominations accompanying Decision No. 85/2005/QĐ-BTC dated November 30, 2005 of the Minister of Finance on printing, issuing, and using fee and charge payment documents to implement fee and charge collection.

2.4. Annually, customs authorities directly collecting fees and charges shall prepare a budget estimate of revenue from customs fees and charges and the required expenditure to ensure tasks, which will be consolidated into the annual revenue and expenditure budget of the unit and submitted to the General Department of Customs for review and consolidation into the annual revenue and expenditure budget of the General Department of Customs to be sent to the Ministry of Finance.

2.5. All revenue and expenditure from customs fees and charges shall be accounted for according to the provisions of the State Budget Manual. Annual settlement of revenue and expenditure from customs fees and charges shall be prepared together with the annual budget settlement report submitted to the superior authority as prescribed. For unused amounts of customs fees and charges in a year, they can be transferred to the next year for continued use to invest in and strengthen material infrastructure, modernizing the customs sector.

Article 4. Organization of Implementation

1. This Circular shall take effect 45 days from the date of signature. Decisions No. 73/2006/QĐ-BTC dated December 18, 2006 of the Minister of Finance on the system of collection, payment, management, and use of fees and charges in the customs sector; Decision No. 118/2008/QĐ-BTC dated December 16, 2008 on amending and supplementing Decision No. 73/2006/QĐ-BTC dated December 18, 2006; Decision No. 1544/QĐ-BTC dated July 15, 2008 of the Minister of Finance on the management and use of customs fees and charges are hereby abolished.

2. The Minister of Finance shall guide the management and use of customs fees and charges.

3. Other contents related to the collection, payment, management, and use of fees and charges in the customs sector not covered in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, and Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of Decree No. 85/2007-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Tax Administration Law.

4. In the course of implementing this Circular, if any difficulties arise, they are requested to be reported to the Ministry of Finance for consideration and supplementary guidance.