Circular No. 86/2025/TT-BTC stipulates the rates of collection, procedures for collection, payment, management, and use of customs fees and charges for goods and transport vehicles in transit.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of customs fees and goods and transport means transit charges

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On the basis of Law on Fees and Charges dated November 25, 2015;

On the basis of Law on Tax Administration dated June 13, 2019;

On the basis of Law on State Budget Management dated June 25, 2015;

Decree No. Decision 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 Charges and Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing some articles of Decree No. Decision 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 Charges;

Decree No. Decision No. 64/2020/NĐ-CP dated June 10, 2020 of the Government guiding the implementation of the temporary custody mechanism under the Istanbul Convention;

Decree No. Decision No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and implementing measures for the Law on Customs regarding customs procedures, inspection, supervision, and control, and Decree No. Decision No. 167/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing some articles of Decree No. Decision No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and implementing measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

Decree No. Decision No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration and Decree No. Decision No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing some articles of Decree No. Decision No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration;

Decree No. Decision No. 11/2020/NĐ-CP dated January 20, 2020 of the Government stipulating administrative procedures within the domain of State Treasury;

Decree No. Decision No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers and Decree No. Decision No. 70/2025/NĐ-CP dated March 20, 2025 of the Government amending and supplementing some articles of Decree No. Decision No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers;

Decree No. Decision No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance and Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

To implement Article 8 of the General Agreement on Tariffs and Trade (GATT);

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management, and use of customs fees and goods and transport means transit charges.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, collection system, payment, management, and use of customs fees and goods and transport means transit charges.

2. This Circular applies to:

a) Organizations and individuals paying customs fees and goods and transport means transit charges.

b) Organizations collecting customs fees and goods and transport means transit charges.

c) Other organizations and individuals related to the collection, payment, management, and use of customs fees and goods and transport means transit charges.

Article 2. Persons Paying and Organizations Collecting Fees and Charges

1. Persons paying fees and charges

a) Persons paying customs fees as prescribed in this Circular include:

a.1) Organizations and individuals performing declaration and submission of customs declarations or substitute documents for customs declarations (hereinafter referred to as declarations) for exported and imported goods, outbound and inbound transport means.

a.2) Organizations and individuals requesting issuance of temporary custody books (ATA Carnets) for temporarily exported and re-imported goods under Decision No. 64/2020/NĐ-CP dated June 10, 2020 of the Government guiding the implementation of the temporary custody mechanism under the Istanbul Convention.

a.3) Intellectual property right owners who have been protected or their authorized representatives when submitting: Applications for inspection and supervision of exported and imported goods requiring protection of intellectual property rights; Applications for extension of the period for applying customs inspection and supervision measures for goods requiring protection of intellectual property rights; Applications for suspension of customs procedures for exported and imported goods suspected of infringing intellectual property rights according to laws on intellectual property and customs.

b) Persons paying goods and transport means transit charges are organizations and individuals declaring and submitting declarations for goods and transport means transiting Vietnam.

2. Organizations collecting customs fees and goods and transport means transit charges include:

a) Customs authorities as prescribed by laws on customs.

b) Organizations entrusted by customs authorities to collect customs fees and goods and transport means transit charges (including the Vietnam Chamber of Commerce and Industry collecting customs fees for ATA Carnets).

Article 3. Subjects Exempted from Fees and Charges

Customs duties and charges for goods and conveyances in transit shall be exempted for organizations and individuals who handle export, import, and transit customs procedures, exit, entry, and transit of conveyances under the following circumstances:

1. Humanitarian aid, non-reimbursable aid; gifts to state agencies, political organizations, social-political organizations, social organizations, occupational organizations, and individuals (tax-exempt within the prescribed limit); gifts and donations for humanitarian and charitable purposes; items of foreign organizations and individuals according to diplomatic immunity regulations; personal luggage.

2. Goods bought and exchanged by border residents within the tax-exempt limit as prescribed.

3. Conveyances of border residents managed through a registration system without using declaration forms.

4. Goods and conveyances in transit, exported goods, imported goods, and exiting conveyances, entering conveyances are exempted from fees and charges as stipulated in international treaties to which the Socialist Republic of Vietnam is a member or commitments made by the Government of Vietnam.

Article 4. Rates of Fees and Charges

The rates of customs fees and charges for goods and conveyances in transit are specified in the Table of Customs Fee and Charge Rates accompanying this Circular.

Article 5. Payment of Customs Fees and Charges by the Fee Payer to the Fee Collecting Organization

1. The fee payer shall pay the fees and charges as prescribed in this Circular when:

a) Registering declarations for exported, imported, and transiting goods; exiting and entering conveyances.

b) Requesting issuance of an ATA Carnet for temporarily exported and re-imported goods as prescribed in Decree No. 64/2020/NĐ-CP.

c) Submitting applications for inspection and supervision of exported and imported goods requiring intellectual property protection; applications for extension of customs inspection and supervision measures for goods requiring intellectual property protection; applications for suspension of customs procedures for exported and imported goods suspected of infringing intellectual property rights as prescribed by laws on intellectual property and customs.

2. The fee payer shall perform:

a) Depositing the fees into the customs fee account awaiting submission to the State Treasury opened by the customs authority at the National Treasury and paying the charges directly into the State Treasury in cash or through non-cash payment methods as prescribed by laws on budget management and revenue collection through the National Treasury system, for exported, imported, and transiting goods and exiting and entering conveyances.

b) Paying the fees and charges in cash or through non-cash payment methods to organizations authorized by the customs authority to collect customs fees and charges for goods and conveyances in transit as prescribed by law.

3. In cases where multiple declarations are registered in a month, the fee payer shall make payments monthly based on the agreement with the fee collecting organization.

Based on the list of declarations subject to fees and charges notified by the customs authority, the fee payer must pay the fees and charges to the fee collecting organization no later than the tenth day of the following month, as stipulated in Clause 2 of this Article.

Article 6. Delegation to collect fees and charges

The delegation to collect customs fees and transit goods and transport means charges shall be carried out in accordance with the regulations on tax collection and other state budget revenues delegated by the tax administration agency as stipulated in the Law on Tax Administration 2019 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. Collection and payment of fees and charges by collecting organizations

1. Organizations entrusted to collect fees and charges shall deposit the collected charge amounts into the state budget and the collected fee amounts into the customs authority's pending fee account at the State Treasury in accordance with the delegation agreement and the provisions of Decree No. 126/2020/NĐ-CP, Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury sector and relevant laws.

2. Customs authorities shall deposit the collected fee amounts into their pending fee accounts at the State Treasury and deposit 100% of the collected charge amounts into the state budget in accordance with the law.

Article 8. Management and use of fees

Customs authorities may retain the entire amount of collected fees to cover costs for service provision and fee collection activities (including delegated fee collection expenses). The retained fee amount shall be managed and used in accordance with Clause 4, Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions 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 Charges. The fee amount paid to the delegated collector shall be agreed upon between the customs authority and the delegated collector in accordance with Article 39 of Decree No. 126/2020/NĐ-CP.

Article 9. Implementation Provisions

1. This Circular takes effect from October 12, 2025.

2. This Circular replaces Circular No. 14/2021/TT-BTC dated February 18, 2021 of the Minister of Finance on the rates, collection, payment, management, and use of customs fees and transit goods and transport means charges.

3. Other contents related to collection, payment, management, use, receipt, and publicizing of fee and charge regimes not specified in this Circular shall be implemented in accordance with the laws on fees and charges, tax management laws, and administrative procedures under the State Treasury sector.

4. In cases where the related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to those amended, supplemented, or replacing documents.

5. During the implementation process, in case of any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.

SCHEDULE OF CUSTOMS FEES AND TRANSIT GOODS AND TRANSPORT MEANS CHARGES

(Attached to Circular No. 86/2025/TT-BTC dated August 28, 2025 of the Minister of Finance)