JOINT CIRCULAR of the Ministry of Finance- General Department of Customs No. 45/2000/TTLT/BTC-TCHQ dated May 23, 2000 guiding the regime for collection, payment, and management of use of customs fees

JOINT CIRCULAR

Guidelines for the collection, payment, and management of customs fees

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Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget;

Pursuant to Chapter IV of Decree No. 16/1999/NĐ-CP dated March 27, 1999 of the Government on customs procedures, customs supervision, and customs fees;

The Ministry of Finance and the General Department of Customs provide guidelines for the collection, payment, and management of customs fees as follows:

I- SCOPE OF APPLICATION:

1. Organizations and individuals of Vietnam and foreign organizations and individuals shall pay customs fees as prescribed herein when they are subject to the management of the competent authority of Vietnam under the Decree No. 16/1999/NĐ-CP dated March 27, 1999 of the Government on customs procedures, customs supervision, and customs fees (except for cases provided for in point 2 of this item).

2. The following cases are exempt from paying customs fees:

a) Goods, baggage, and other items that are exempt from customs fees or other fees and charges pursuant to international treaties to which Vietnam is a party, participant, or has agreed upon.

b) Humanitarian aid goods, non-repayable aid; gifts for state agencies, political organizations, political-social organizations, social organizations, social-professional organizations, people's armed forces units; items of foreign organizations and individuals according to diplomatic immunity regulations; personal effects carried within the tax-free baggage allowance.

c) Goods undergoing customs procedures and stored in customs warehouses for completion of customs formalities the next day.

d) Escorting ships and goods, luggage transported on ships from buoy number "0" into the port area and vice versa.

II- AMOUNTS AND ORGANIZATION OF COLLECTION AND PAYMENT:

1. The rates of customs fees are specified in the annexed tables (I, II, III, IV, V). For processed goods received for foreign countries and goods such as stones, sand, gravel, fertilizers, pesticides, fuel oil, gypsum, and various types of ore, the collection rate is 50% of the prescribed rate.

- In individual cases where the customs warehouse storage fee payable is equivalent to or exceeds the value of the goods or luggage, a collection rate of 30% of the value of the goods or luggage will be applied.

- Goods stored in customs warehouses that have exceeded six months (two months for perishable goods such as food, tobacco...) since the third notice was issued by the customs authority inviting the owner to collect the goods but the owner did not respond or no one came to collect them, the customs authority will organize the sale of the goods according to government regulations. Proceeds from the sale will be deposited into a temporary account of the customs authority. Within six months, if the owner has a valid reason, they may reclaim the proceeds from the sale; beyond six months, the proceeds must be remitted to the state budget after deducting the selling expenses.

2. Provincial and centrally-administered city customs authorities; border gate customs authorities and other equivalent customs organizations or legitimate points of entry under provincial and centrally-administered city customs authorities are responsible for organizing the collection of customs fees as prescribed in this Circular (hereinafter referred to collectively as the customs fee collection authorities).

The customs fee collection agency has duties, powers, and responsibilities as stipulated in Article 14 of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.

3. Procedures for collecting and paying customs fees:

Organizations and individuals subject to the payment of customs fees (collectively referred to as the consignor) are responsible for declaring the quantity of goods and means of transport to the customs authority for customs procedures in accordance with the customs authority's regulations. Based on the declaration form and accompanying documents for goods or means of transport requesting customs procedures, the customs authority is responsible for inspecting and informing the consignor of the amount of customs fees payable at the prescribed collection rate and the deadline for payment as follows:

- Customs procedure fees must be paid before the customs authority confirms "customs procedures completed."

- Customs warehouse storage fees must be paid before the goods are removed from the customs warehouse.

- Escort fees must be paid before the customs authority performs escort services.

- Customs sealing fees must be paid immediately after the customs authority completes the sealing of goods.

- Transit fees and fees for using Vietnamese territory must be paid immediately upon processing transit or through-transportation procedures for goods or means of transport.

- Fees for issuing replacement customs documents must be paid before the customs authority issues the documents.

Customs fees are collected in Vietnamese dong. If the place of collection does not have a currency exchange point, the fees can be collected in foreign currency at the exchange rate published by the State Bank of Vietnam for the average inter-bank market transaction rate. The customs fee collection authority is authorized to open a temporary holding account for customs fees at the local Treasury. At least once every ten days, the customs fee collection authority is responsible for depositing the collected fees into the temporary holding account of the provincial or centrally-administered city customs authority opened at the Treasury. The provincial or centrally-administered city customs authority is responsible for monitoring and managing the customs fees remitted to the state budget by subordinate collection authorities in accordance with the guidance provided in point 5 of this item.

The payer of customs fees is responsible for requesting the collector to issue a receipt for the customs fee collection in accordance with the Ministry of Finance's regulations. If the collector charges the wrong rate or collects money without issuing a receipt or proof of payment as required by the Ministry of Finance, the payer of the fee has the right to file a complaint or report the violation of the individual or unit according to Article 16 of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government.

4. The customs sector is allowed to temporarily retain 35% of the total amount of collected customs fees to cover expenses related to the organization of customs fee collection as follows:

- Costs for producing sealing lead, sealing paper, and sealing seals.

- Payment of remuneration to staff members who undertake additional work in collecting fees outside their assigned duties (including overtime pay) according to the prescribed system.

- Allocation from the reward fund for staff members who perform the collection and payment of fees. The average annual allocation for each person shall not exceed three months' salary according to the prescribed system.

The entire amount temporarily deducted at the ratio (35%) as prescribed above, the General Department of Customs must consolidate it into the annual financial budget, use it for its intended purpose, have complete legal payment vouchers, and settle accounts at the end of the year. Any remaining amount must be remitted to the state budget according to the procedure stipulated in point 5 of this item.

5. By the 15th day of the following month, the provincial or centrally-administered city customs authority must process the remittance of 65% of the total customs fees collected in the previous month into the state budget according to the corresponding chapter, type, section, and category of the national budget, item 044 of the national budget schedule. The customs fees remitted to the state budget will be fully allocated to the central budget.

Quarterly and annually, the customs fee collection authority is responsible for settling accounts with the superior customs authority regarding the collection and remittance of customs fees. The provincial or centrally-administered city customs authority will compile and settle accounts on the collection and remittance of customs fees to report to the General Department of Customs. Annually, the General Department of Customs will settle accounts with the Ministry of Finance regarding the collection and remittance of customs fees.

6. Handling violations:

Organizations and individuals subject to the payment of customs fees, customs fee collection authorities, and other individuals violating Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges belonging to the state budget and the specific guidance provided in this Circular will be punished according to Articles 18, 19, and 20 of Decree No. 04/1999/NĐ-CP of the Government.

III- IMPLEMENTATION

1. The General Department of Customs shall guide, organize, and inspect the collection, payment, and management and use of customs fees in accordance with the provisions of Government Decree No. 04/1999/NĐ-CP dated January 30, 1999, and the guidance provided in this Circular.

2. This Circular takes effect fifteen days from the date of signature, replacing Circular Joint No. 31/TTLB/TC-TCHQ dated April 7, 1993, and Circular Joint No. 80/TT-LB dated April 10, 1994, issued by the Ministry of Finance and the General Department of Customs on the regime for the collection and payment of customs fees.

In the course of implementation, if there are difficulties or obstacles, agencies are requested to promptly report them to the Ministry of Finance and the General Department of Customs for study and resolution.