Decision No. 73/2006/QD-BTC On the regulations for the collection, payment, management, and use of fees and charges in the customs sector

Pursuant to …;

Regarding the regulations on the collection, payment, management, and use of

fees and charges in the customs domain

___________________

THE MINISTER OF FINANCE

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

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

DECISION:

Article 1. Issued together with this Decision is the Table of Collection Rates for Fees and Charges in the Customs Domain.

Article 2. The subjects liable to pay fees and charges in the customs domain are organizations and individuals carrying luggage, export goods, import goods, transit goods; means of transport exiting, entering, or transiting the country that are subject to customs procedures involving the collection of fees and charges as specified in the Table of Collection Rates for Fees and Charges in the Customs Domain issued together with this Decision (except for cases provided for in Article 3 of this Decision).

Article 3. No fees or charges shall be collected in the following cases:

1. Humanitarian aid, non-reimbursable aid; gifts for state agencies, political organizations, socio-political organizations, social organizations, social-professional organizations, people's armed forces units, and individuals; personal belongings of foreign organizations and individuals under diplomatic immunity regulations; carry-on baggage; postal items weighing less than 5 kilograms and valued at less than five million dong;

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

3. Goods exported and imported for immediate consumption;

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

Article 4. Customs authorities may use the entire amount (100%) of fees and charges collected in the customs domain to cover costs associated with performing fee and charge-related work and services, such as purchasing self-destructing seals coated with adhesive, plastic ropes, steel cables, and container seals; warehouse expenses; printing costs; costs for electronic customs data transmission and processing services; and support for investment in machinery and equipment to modernize customs clearance procedures.

Article 5.

This Decision shall take effect 15 days after its publication in the Official Gazette. Decree No. 64/2005/QĐ-BTC dated September 15, 2005 of the Minister of Finance regarding the regulations on the collection, payment, management, and use of fees and charges in the customs domain is hereby repealed.

2. Other matters related to the collection, payment, management, and use of fees and charges in the customs domain not covered in this Decision shall be implemented according to the guidance provided in 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. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC.

Article 6. Organizations and individuals subject to paying fees and charges, fee collection agencies, and relevant agencies are responsible for implementing this Decision./.

                                                                    KT. MINISTER
                                                                    DEPUTY MINISTER


                                                                     Truong Chi Trung

TABLE OF COLLECTION RATES FOR

FEES AND CHARGES IN THE CUSTOMS DOMAIN

(Issued together with Decision No. 73/2006/QĐ-BTC

dated December 18, 2006 of the Minister of Finance)

Remarks:

1. Temporary imports for re-export or temporary exports for re-import shall only be charged once when importing; goods stored in bonded warehouses shall only be charged once when entering the warehouse, no charge when leaving.

2. The deadlines for payment of fees and charges are as follows:

a) Customs service charges must be paid before the customs authority confirms "customs procedures completed";

b) Charges for goods and means of transport transiting Vietnam must be paid immediately upon completing the transit customs procedures;

c) Sealing fees must be paid immediately after the customs authority completes the sealing process.

For entities engaged in regular monthly import and export activities and complying well with customs laws, fees and charges can be paid monthly; within the first ten days of the following month, they must settle all fees and charges of the previous month as prescribed. For entities applying the pilot electronic customs procedure, the deadline for payment of fees and charges shall be carried out according to the Ministry of Finance's regulations on the pilot electronic customs procedure for export and import goods.

3. Customs fees and charges shall be collected in Vietnamese dong. In cases where the payer requests to pay in foreign currency, such payment may be accepted in freely convertible foreign currency, which shall be converted from Vietnamese dong to freely convertible foreign currency at the average inter-bank foreign exchange transaction rate published by the State Bank of Vietnam at the time of collection of the fees and charges. For foreign currencies for which the State Bank of Vietnam has not published the average inter-bank foreign exchange transaction rate, the cross-rate principle shall apply, based on the exchange rate between the US dollar (USD) and the Vietnamese dong, and the exchange rate between the US dollar and those foreign currencies, as published by the State Bank of Vietnam at the time of collection of the fees and charges./.