THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No: 22/2000/QD-BTC | Hanoi, February 21, 2000 |
DECISION
ISSUING THE CHARGE AND FEE RATES FOR PLANT PROTECTION AND QUARANTINE
THE MINISTRY OF FINANCE
Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget;
Pursuant to Articles 13 and 14 of the Regulation on the organizational system, specialized inspectorate, dispute settlement and fees and costs for the plant protection and quarantine work, issued together with the Government’s Decree No. 92/CP of November 27, 1993 guiding the implementation of the Ordinance on the Plant Protection and Quarantine;
After consulting the Ministry of Agriculture and Rural Development and at the proposal of the General Director of Tax,
DECIDES:
Article 1.- To issue together with this Decision the Table of charge and fee rates for plant protection and quarantine.
Charges and fees for plant protection and quarantine shall be collected in Vietnam currency. Where a charge or fee rate is prescribed in US dollar (USD), it shall be converted into Vietnam currency at the exchange rate announced by the State Bank of Vietnam at the time of collection; if a foreign organization or individual wishes to pay charge or fee in a foreign currency, it/she/he can pay in USD at the prescribed rate.
Article 2.- Payers of charges and fees for plant protection and quarantine at the rates prescribed in Article 1 of this Decision are organizations and individuals that are provided with plant protection and quarantine by competent State agencies according to the provisions of law, except for the following cases which are exempt from charge or fee payment:
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2. Quarantine of flower bunches or wreaths according to diplomatic protocol upon entry or exit.
3. Quarantine of plant variety lots of small weight used for scientific and technical research or exchange (for non-business purposes) under decisions of the Minister of Agriculture and Rural Development.
Particularly the service for controlling organisms harmful to plant resources at cooperatives under the Cooperatives Law shall be subject to separate regulations.
Article 3.- The agencies collecting plant protection and quarantine charges and fees are allowed to deduct part of the collected charges and fees before remitting them into the State budget to fund the plant protection and quarantine activities as well as the organization of the charge and fee collection according to their estimates already approved by the competent authorities after having the written consent of the financial agency of the same level, given that the deducted amount must not exceed 80% (eighty per cent) of the collected charges and fees and the remainder (at least 20%) must be remitted into the State budget.
The agencies collecting plant protection and quarantine charges and fees shall have to organize the charge and fee collection, declare, remit, manage the use of, and settle the charges and fees collected in strict compliance with the provisions in the Finance Ministry’s Circular No. 54/1999/TT-BTC of May 10, 1999 guiding the implementation of the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget.
Article 4.- This Decision takes effect 15 days after its signing. All regulations on plant protection and quarantine charges and fees contrary to this Decision are now annulled.
Article 5.- Organizations and individuals that have to pay plant protection and quarantine charges and fees, units assigned to organize the collection of plant protection and quarantine charges and fees and related agencies shall have to implement this Decision.
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TABLE
OF PLANT PROTECTION AND QUARANTINE CHARGE AND FEE RATES
(Issued together with the Finance Minister’s Decision No. 22/2000/QD-BTC of February 21, 2000)
I. FEES FOR EVALUATION AND GRANTING OF PERMITS FOR IMPORT, EXPORT OF AND TRADING IN PLANT PROTECTION DRUGS AND FOR PRACTICING STERILIZATION
1. Evaluation and granting of permits for trading in plant protection drugs:
Ordinal number
Norms
Fee rate for one granting
Domestic organizations and individuals, including foreign-invested enterprises (in 1,000 dong)
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1
Evaluation and granting of papers of registration and examination of plant protection drugs for restricted use
600
150
2
Evaluation and granting of papers of registration and examination of plant protection drugs for extensive use
1,000
200
3
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3,000
500
4
Granting of papers of additional registration of plant protection drugs (for each form of addition)
600
150
5
Evaluation and granting of papers of re-registration of plant protection drugs and extension of registration papers
600
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6
Evaluation of technical conditions and granting of certificates of eligibility for production, processing, bottling and/or packaging plant protection drugs
2,000
500
7
Evaluation of technical conditions and granting of permits for trading in plant protection drugs
500
Subject to separate regulations
8
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500
Subject to separate regulations
2. Granting of permits for practicing sterilization
Norms
Fee rate for one granting (in 1,000 dong)
1. Self-sterilization of one’s own objects
1,000
2. Sterilization of local goods
1,500
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2,500
Permits for practicing sterilization have a term of 5 years. When a permit expires and a new permit is granted, a fee equal to 50% of the fee level for first-time granting shall be collected.
II. CHARGES FOR INSPECTION OF PLANT PROTECTION DRUGS AND PLANT QUARANTINE:
1. Inspection of plant protection drugs:
Ordinal number
Norms
Fee rate
Domestic organizations and individuals, including foreign- invested enterprises (in 1,000 dong)
Foreign organizations and individuals and overseas Vietnamese, excluding foreign- invested enterprises in Vietnam (in USD)
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Inspection and granting of quality certificates of plant protection drugs (excluding imported and exported ones):
a. Quantitative analysis of plant protection drugs
200/1 active ingredient (or 1 impurity)
30/ 1 active ingredient (or 1 impurity)
b. Qualitative analysis of plant protection drugs
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60/ 1 impurity
c. Quantitative and qualitative analysis of plant protection drugs
550/ 1 active ingredient
80/ 1 active ingredient
d. Quantitative analysis of herbal medicines or those with active ingredient of Validamicin A or rodenticides
300/ 1 active ingredient
50/ 1 active ingredient
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e. Determination of physio - chemical properties:
- Driftiness rate or durability during preservation
200/ 1 norm
30/ 1 norm
- Other properties
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8/ 1 norm
2
Registration for inspection, sampling, inspection and granting of certificates of quality of imported or exported plant protection drugs
0.1% (at least 300, at most 20,000)
0.1% (at least 30, at most 2,000)
3
Inspection and granting of certificates of residual quantities of plant protection drugs:
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- 1 norm/1 sample
300
50
- The second norm onward (of the same drug category) / 1 sample
150/ 1 norm
20/ 1 norm
4
Sampling expenses include: travel cost, sampling cost, sampling devices and sample containers (not applicable to drugs imported or exported under Decree No. 86-CP)
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5
Testing of new plant protection drugs:
- Narrow testing (one kind of drug, one kind of epidemic, one place, one kind of plant, 3-5 formulas, 3-4 times, an acreage of 25-50 m2 ).
5,500
700
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5,000
600
2. Plant quarantine:
a. For lots of small weight:
Norms
Quarantine charges
(in 1,000 dong)
1. Lots of commercial goods:
< 1 kg
10
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1 - 10 kg
30
> 10 kg
According to Item b
2. Lots of goods used for breeding:
≤ 1 kg
90
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According to Item b
3. For lots of goods being plant strains, grafts, grafted stems, provines:
≤ 10 specimens
15
11 - 100 specimens
40
101 - 1,000 specimens
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> 1,000 specimen
150
Lots of plant strains used for scientific and technical research, which are exempt from fees, include the following cases: ≤ 01 kg (seeds), ≤ 10 specimens (grafts, grafted stems, provines, root strains) for one kind of plant strain upon each import or export.
Particularly for lots weighing ≤ 0.1 kg (seeds), ≤10 specimens ( grafts, grafted stems, root strains) of different kinds of strains shall be subject to a plant quarantine charge equal to that for one whole lot.
b. For lots of heavy weight
Weight of goods lot (in tons, m3)
Fee rate (in 1,000 dong)
Papers
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Sampling
Analysis and inspection
Total
Insects
Fungus
Parasites
Weed
Bacteria
< 1
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8
10
30
50
40
30
100
276
1 - 5
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10
15
30
50
40
30
100
283
6 - 10
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12
20
30
50
40
30
100
290
11 - 15
...
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14
25
30
50
40
30
100
297
16 - 20
...
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...
16
30
30
50
40
30
100
304
21 - 25
...
...
...
18
35
30
50
40
30
100
311
26 - 30
...
...
...
20
40
30
50
40
30
100
318
31 - 35
...
...
...
22
45
30
50
40
30
100
325
36 - 40
...
...
...
24
50
30
50
40
30
100
332
41 - 45
...
...
...
26
55
30
50
40
30
100
339
46 - 50
...
...
...
28
60
30
50
40
30
100
346
51 - 60
...
...
...
35
70
30
50
40
30
100
363
61 - 70
...
...
...
40
75
30
50
40
30
100
373
71 - 80
...
...
...
45
80
30
50
40
30
100
383
81 - 90
...
...
...
50
85
30
50
40
30
100
393
91 -100
...
...
...
55
90
30
50
40
30
100
403
101-120
...
...
...
60
100
30
50
40
30
100
418
121-140
...
...
...
65
105
30
50
40
30
100
428
141-160
...
...
...
70
110
30
50
40
30
100
438
161-180
...
...
...
75
115
30
50
40
30
100
448
181-200
...
...
...
80
120
30
50
40
30
100
458
201-230
...
...
...
90
130
30
50
40
30
100
478
231-260
...
...
...
95
135
30
50
40
30
100
488
261-290
...
...
...
100
140
30
50
40
30
100
498
291-320
...
...
...
105
145
30
50
40
30
100
508
321-350
...
...
...
110
150
30
50
40
30
100
518
351-400
...
...
...
115
155
30
50
40
30
100
528
401-450
...
...
...
120
160
30
50
40
30
100
538
451-500
...
...
...
125
165
30
50
40
30
100
548
- The quarantine charge may also include the actual reasonable expense for traveling to the place of taking samples and inspection of objects subject to plant quarantine.
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- Expenses for growing, monitoring, examining and quarantine of imported plants in the nursery for a certain kind of plants are actually paid expenses.
c/ Lots weighing more than 500 (tons, m3) shall be classified according to lots in ship holds or warehouses for quarantine and calculation of quarantine charge, or apart from the quarantine charge paid for the lot weighing 500 tons, m3 an additional quarantine charge shall be collected for the amount in excess of 500 (tons, m3) (the paper charge for the whole lot remains unchanged).
d/ Foreign organizations and individuals and overseas Vietnamese (excluding foreign-invested enterprises in Vietnam) shall have to pay a surcharge equal to 100% of the levels prescribed in this Appendix.
e/ The fee for supervision and inspection of the sterilization of objects subject to plant quarantine shall be equal to 30% of the charge level prescribed in this Appendix.
- 1 Circular No.110/2003/TT-BTC of November 17, 2003, on prescribing the collection, remittance and use management of fees, charges of protection and quarantine of plant and management of plant protection drugs
- 2 Circular No.110/2003/TT-BTC of November 17, 2003, on prescribing the collection, remittance and use management of fees, charges of protection and quarantine of plant and management of plant protection drugs
- 1 Circular No.110/2003/TT-BTC of November 17, 2003, on prescribing the collection, remittance and use management of fees, charges of protection and quarantine of plant and management of plant protection drugs
- 2 Circular No. 54/1999/TT-BTC of May 10, 1999, guiding the implementation of The Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the state budget
- 3 Decree No. 04/1999/ND-CP of January 30, 1999, on charges and fees belonging to the state budget