Joint Circular No. 80/TT-LB stipulates amendments and supplements to the regime of collection, payment, and management 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 when being regulated by the competent state management agency on customs as stipulated in Decree No. 16/1999/NĐ-CP dated March 27, 1999 of the Government on customs procedures, customs supervision, and customs fees shall pay customs fees according to the provisions of this Circular (except for cases specified 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, socio-political organizations, social organizations, occupational social organizations, people's armed units; belongings of foreign organizations and individuals under diplomatic immunity regulations; items carried by persons 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. AMOUNT OF COLLECTION AND ORGANIZATION OF COLLECTION AND PAYMENT:

1. The amount of collection of customs fees is prescribed in the attached appendices (I, II, III, IV, V) of this Circular. For processed goods received from abroad and goods such as stones, sand, gravel, fertilizers, pesticides, fuel, gypsum, and various types of ore, the collection rate is 50% of the prescribed collection rate.

- In individual cases where the 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 at customs offices that have exceeded six months (for perishable goods like food, tobacco, etc., two months) since the third notice was issued by the customs office inviting the owner to collect the goods but the owner has not responded or there is no one to collect them, the customs office will organize the sale of the goods according to the government's regulations. Proceeds from the sale will be deposited into a temporary account of the customs office. Within six months, if the owner provides valid reasons, they can reclaim the proceeds from the sale; beyond six months, the proceeds must be paid to the state budget after deducting the sales expenses.

2. Provincial and centrally-administered city customs offices; border gate customs offices and equivalent customs organizations or legitimate points of entry under provincial and centrally-administered city customs offices have the responsibility to organize the collection of customs fees according to the provisions of this Circular (hereinafter referred to collectively as customs fee collection agencies).

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 payment of customs fees (collectively referred to as owners) are responsible for declaring the quantity of goods and means of transport to the customs office to request customs procedures according to the customs office's regulations. Based on the declaration form and accompanying documents for goods or means of transport requesting customs procedures, the customs office is responsible for inspecting and informing the owner of the amount of customs fees to be paid according to the collection rates prescribed in this Circular and the payment deadlines 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 office performs escort services. - Sealing fees must be paid immediately after the customs office completes the sealing of goods.

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

- Fees for reissuing customs documents must be paid before the customs office issues the documents.

Customs fees are collected in Vietnamese dong. If the place collecting customs fees does not have a currency exchange point, it may be collected in foreign currency at the exchange rate published by the State Bank of Vietnam for the average inter-bank market rate. The customs fee collection agency is allowed to open a temporary holding account for customs fees at the local Treasury Office where its headquarters is located. At least once every ten days, the customs fee collection agency is responsible for depositing the collected customs fees into the temporary holding account of the provincial or centrally-administered city customs office opened at the local Treasury Office. The provincial or centrally-administered city customs office is responsible for monitoring and managing the customs fees collected by subordinate collection agencies and submitting them to the state budget according to 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 according to the regulations of the Ministry of Finance. If the collector charges an incorrect amount or collects money without issuing a receipt or proof of payment according to the regulations of the Ministry of Finance, the payer of the customs fee has the right to lodge 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 additional remuneration for staff members undertaking additional customs fee collection work outside their assigned duties (including overtime pay) according to the prescribed system.

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

All temporarily retained amounts according to the above ratio (35%) must be summarized by the General Department of Customs into the annual financial budget, used for the intended purpose with complete legal payment vouchers, and settled at year-end; any remaining amount must be paid into the state budget according to the procedures stipulated in point 5 of this item.

5. By the 15th day of the following month, provincial and centrally-administered city customs offices must submit 65% of the total customs fees collected in the previous month to 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 paid into the state budget will be fully allocated to the central budget.

Quarterly and annually, the customs fee collection agency is responsible for settling accounts and results of customs fee collection and payment with the directly superior customs office. The provincial or centrally-administered city customs office will compile and settle the customs fee collection and payment to report to the General Department of Customs. Annually, the General Department of Customs will settle the customs fee collection and payment with the Ministry of Finance.

6. Handling violations:

Any entity paying customs fees, customs fee collection agencies, 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 detailed guidance 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 regarding the system for collecting and paying 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.