Tiếng Việt- 1 Decree no. 101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the customs law regarding customs procedures, customs inspection and supervision regime
- 2 Decree No. 57/2002/ND-CP of June 3, 2002, of detailing the implementation of the ordinance on charges and fees
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 64/2005/QD-BTC | Hanoi, September 15, 2005 |
PROVIDING THE REGIME OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF CUSTOMS CHARGES AND FEES
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 101/2001/ND-CP of December 31, 2001, detailing the implementation of a number of articles of the Customs Law regarding customs procedures and customs inspection and supervision regime;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision a Table of customs charge and fee rates.
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a/ Humanitarian or non-refundable aids; gifts to state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people’s armed force units, and gifts to individuals within the limits not liable to income tax on high-income earners; belongings and chattels of foreign organizations and individuals under diplomatic immunity regulations; hand luggage;
b/ Goods going through customs procedures and being kept in customs warehouses for customs clearance the next day;
c/ Goods imported or exported on the spot;
d/ Escort of seagoing vessels and goods and/or luggage transported by seagoing vessels from buoy “zero” to a seaport area or vice versa.
2. The customs clearance fees defined at Point 1, Section I of the Table on customs charge and fee rates promulgated together with this Decision, shall not be collected on export goods.
3. For goods processed for foreign parties; goods being stone, sand, gravel, fertilizers, pesticides, herbicides, petrol and oil, gypsum and ores of all kinds, they shall, when imported into Vietnam, be subject to a customs clearance fee rate equal to 50% of the rate specified at Point 1, Section I of the Table of customs charge and fee rates promulgated together with this Decision.
1. Charge- and fee-collecting agencies shall be entitled to deduct 90% (ninety percents) of the total collected customs charge and fee amount to cover expenses for charge and fee collection, specifically:
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b/ Other expenses directly related to the charge and fee collection, such as overtime payments, working trip allowances for escort of goods;
c/ Expenses for rewards and welfare for officials and public employees who directly collect charges and fees, which shall be paid on the principle that each person shall receive an average amount not exceeding 3 (three) months’ paid wage amount, if the collected amount of the current year is higher than that of the preceding year, or equal to 2 (two) months’ paid amount, if the collected amount of the current year is lower than or equal to that of the preceding year.
2. Charge- and fee-collecting agencies shall be entitled to open “charge and fee custody” accounts at the state treasuries in the localities where charges and fees are collected for the monitoring and management of charge and fee money. Based on the charge and fee collection situation (the collected charge and fee amount, the distance between the fee-collection venue and the state treasury, etc.) charge- and fee-collecting agencies shall, daily or weekly, deposit the charge and fee amounts collected in the period into custody accounts and have to organize separate accounting of this revenue in accordance with non-business administrative accounting regime. After having been settled according to the prescribed regime, the unspent charge and fee amount shall be carried forward to the subsequent year for further spending under regulations. The charge and fee amount left for charge- and fee-collecting agencies according to the provisions of Point 1 of this Article shall not be reflected in the state budget.
3. Charge- and fee-collecting agencies shall have to declare, remit and settle the remaining charge and fee amount (10%) into the state budget according to corresponding chapters, types, clauses, items and sub-items of the current state budget index.
2. Other matters related to the collection, payment, management and use of customs charges and fees not mentioned in this Decision shall comply with the guidance in the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of the provisions of charge and fee law.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
OF CUSTOMS CHARGE AND FEE RATES
(Issued together with the Finance Minister’s Decision No. 64/2005/QD-BTC of September 15, 2005)
1. Customs clearance fees
Ordinal number
Kinds of goods
Calculation unit
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I
Common goods
1
Goods transported by ship or barge (bulky goods, goods of different kinds in bags, cans, barrels, tubs or tanks)
a/
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Ton
10,000
- Fee rate for the second ton on
Ton
600
b/
Goods transported by ship (goods of the same kind) and fee rate per ton
Ton
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Maximum fee rate for customs clearance for:
- Ships of a tonnage of under 10,000 GT (Gross registered tonnage)
Ship
Not exceeding 2,000,000
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Ship
Not exceeding 4,000,000
- Ships of a tonnage of between 20,000 GT and under 70,000 GT
Ship
Not exceeding 5,000,000
- Ships of a tonnage of 70,000 GT or more
Ship
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2
a/
Goods transported by truck
Ton
4,000
b/
Goods transported by train
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1,500
3
Postal matters, postal parcels
a/
Of between 5 kg and under 20 kg
Time
7,000
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Of between 20 kg and 50 kg
Time
10,000
c/
Of over 50 kg, for every extra 10 kg a surcharge shall be collected
10 kg
500
d/
Of 1 ton or more, a surcharge shall be collected
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3,000
II
1
Goods in 20-feet containers
Container
30,000
2
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Container
60,000
III
Goods being assorted automobiles and motorcycles
1
Assorted automobiles
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a/
Automobiles in complete units
Automobile
18,000
b/
Automobile components in complete sets
Set
20,000
2
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Unit or Set
6,000
2. Customs escort fees
Ordinal number
Kinds of goods
Calculation unit
Fee rate
(VND)
1
By truck
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Under 100 km
Unit
48,000
b/
Between 100 km and 150 km
Unit
96,000
c/
From over 150 km, a surcharge shall be collected for every extra 50 km
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30,000
2
By train
a/
Under 100 km
Carriage
42,000
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Between 100 km and 200 km
Carriage
96,000
c/
From over 200 km, a surcharge shall be collected for every extra 50 km
Carriage
20,000
3
By ship
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a/
For ships of a tonnage of under 300 GT, the fee rates for river-coastal barges (at Point 4 below) shall apply
b/
For ships of a tonnage of between 300 GT and under 1,000 GT
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- Under 200 km
Unit
360,000
- Between 200 km and 300 km
Unit
720,000
- From over 300 km, a surcharge shall be collected for every extra 50 km
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100,000
c/
For ships of a tonnage of 1,000 GT or more
- Under 200 km
Unit
600,000
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- Between 200 km and 300 km
Unit
1,200,000
- From over 300 km, a surcharge shall be collected for every extra 50 km
Unit
150,000
4
By river-coastal barge
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a/
Under 200 km
Unit
240,000
b/
Between 200 km and 300 km
Unit
300,000
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From over 300 km, a surcharge shall be collected for every extra 50 km
Unit
50,000
5
By canoe or boat
a/
Under 100 km
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60,000
b/
Between 100 km and under 150 km
Unit
120,000
c/
Between 150 km and 200 km
Unit
180,000
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From over 200 km
Unit
240,000
3. Fees for goods, luggage and means of transport transiting Vietnam
Ordinal number
Kind of transport means - Distance
Calculation
unit
Fee rate (VND)
1
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a/
Under 100 km
Unit
60,000
b/
From 100 km upward, a surcharge shall be collected for every extra 50 km
Unit
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2
Train
a/
Under 100 km
Carriage
72,000
b/
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Carriage
36,000
3
Ship
a/
Of a tonnage of between 300 GT and under 1,000 GT
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- Under 100 km
Unit
120,000
- From 100 km upward, a surcharge shall be collected for every extra 50 km
Unit
60,000
b/
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- Under 200 km
Unit
300,000
- From 200 km upward, a surcharge shall be collected for every extra 50 km
Unit
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c/
Of a tonnage of between 3,000 GT and 5,000 GT
- Under 200 km
Unit
720,000
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Unit
120,000
d/
For ships of a tonnage of over 5,000 GT
- Under 200 km
Unit
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- From 200 km upward, a surcharge shall be collected for every extra 50 km
Unit
240,000
4. Customs warehousing charges
Ordinal number
Kinds of goods
Calculation unit (day and night)
Charge rate (VND)
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Assorted automobiles
a/
Trucks of a tonnage of 2 tons or more, passenger cars with 15 seats or more
Unit
25,000
b/
Trucks of a tonnage of under 2 tons, cars, tourist cars with 14 seats or less
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15,000
2
Motorcycles
Unit
5,000
3
Computers, fax machines, photocopiers
Unit
5,000
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Air-conditioners, radio receivers, cassette recorders, communication machines, television sets, videotape recorders
Unit
2,500
5
Gold
Tael (37.5 gr)
3,500
6
Gems
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5,000
7
Other goods
a/
Small postal parcels of under 20 kg
Parcel
1,000
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Small postal parcels of between 20 kg and 100 kg
Parcel
2,000
c/
Goods parcels of between over 100 kg and 1,000 kg
Parcel
2,500
d/
Goods parcels of over 1,000 kg
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5,000
6. Sealing charges
Ordinal number
Forms of sealing
Calculation unit
Charge rate (VND)
1
Paper sealing
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a/
Using less than 10 sealing papers
Per sealing
5,000
b/
Using from 10 to less than 20 sealing papers
Per sealing
10,000
c/
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Per sealing
20,000
d/
Using more than 50 sealing papers
Per sealing
30,000
2
Lead sealing
Per sealing
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3
Bolt sealing
Per sealing
12,000
II. PRINCIPLES FOR COLLECTION OF CHARGES AND FEES
1. For warehousing charges: In cases where the charge amount is equal to or exceeds the value of goods and/or luggage, a charge level equal to 30% of the value of goods and/or luggage subject to such charges shall apply.
2. For goods temporarily imported for re-export or temporarily exported for re-import, customs clearance fees shall be collected only once at the time the import procedures are carried out.
3. Measuring unit for goods conversion to determine charge and fee rates: One cubic meter is equivalent to one ton (1 m3 = 1 ton).
4. Charge and fee payers shall have to declare the quantities of goods or means of transport requested for customs clearance according to the provisions of customs law. Based on the declarations and dossiers accompanying goods or means of transport subject to customs clearance, the charge- and fee-collecting agencies shall have to conduct inspection and notify charge and fee payers of the payable charge and fee amounts according to the levels specified in this Decision with specific deadlines as follows:
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b/ Customs escort fees must be paid before the escort is effected by customs authorities;
c/ Fees for transit goods, luggage or means of transport must be paid right at the time when relevant customs procedures are carried out;
d/ Customs warehousing charges must be paid before goods are ex-warehoused;
e/ Sealing charges must be paid right after customs authorities complete the sealing work.
For subjects in the process of pilot application of e-customs procedures, the charge and fee payment deadlines shall comply with the Finance Ministry’s regulations on pilot application of e-customs procedures to import and export goods.
5. Customs charges and fees shall be collected in Vietnam dong.
In cases where customs charge and fee payers wish to make payment in foreign currencies due to non-existence of a foreign exchange transaction spot at the charge and fee collection venue, such payment is allowed but the payable amount must be converted into Vietnam dong at the average exchange rate in the inter-bank foreign exchange market, announced by the State Bank of Vietnam at the time of collection of charges or fees.-
- 1 Joint circular No. 71/2000/TTLT-BTC-TCHQ of July 19, 2000 guiding the regime on the collection, remittance and management of The USE of customs fees
- 2 Joint circular No. 71/2000/TTLT-BTC-TCHQ of July 19, 2000 guiding the regime on the collection, remittance and management of The USE of customs fees
- 1 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 2 Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the law provisions on charges and fees
- 3 Decree No. 57/2002/ND-CP of June 3, 2002, of detailing the implementation of the ordinance on charges and fees
- 4 Decree no. 101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the customs law regarding customs procedures, customs inspection and supervision regime