Thông tư 14/2021/TT-BTC

CIRCULAR

PRESCRIBING CUSTOMS FEES AND CHARGES FOR GOODS AND VEHICLES IN TRANSIT, COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Government's Decree No.126/2020/ND-CP dated October 19, 2020 providing guidelines for implementation of the Law on tax administration;

Pursuant to the Government’s Decree No. 64/2020/ND-CP dated June 10, 2020 providing guidelines for implementation of temporary admission under Istanbul Convention;

Pursuant to the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 providing guidelines for implementation of the Customs Law on customs procedures, examination, supervision and control procedures and the Government's Decree No. 59/2018/ND-CP dated April 20, 2018 providing amendments to Decree No. 08/2015/ND-CP ;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance promulgates a Circular prescribing customs fees and charges for goods and vehicles in transit, collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. This Circular provides for the customs fees and charges for goods and vehicles in transit, collection, transfer, management and use thereof.

2. This Circular applies to:

a) Payers of the customs fees and charges for goods and vehicles in transit.

b) Collectors of the customs fees and charges for goods and vehicles in transit.

c) Other entities involved in the collection, transfer, management and use of the customs fees and charges for goods and vehicles in transit.

Article 2. Payers and collectors

1. Payers: 

a) Payers of customs fees under this Circular include:

- Entities declaring and submitting customs declarations or documentary evidence in substitution of customs declarations (hereinafter referred to as “declarations”) for imports, exports, and incoming and outgoing vehicles.

- Entities applying for ATA carnets for temporarily exported goods under the Government’s Decree No. 64/2020/ND-CP dated June 10, 2020.

- Holders of protected intellectual property rights (IPRs), or their legally authorized representatives, sending requests to customs authorities for inspection, supervision and suspension of customs procedures for imports and exports which are suspected of infringing IPRs in accordance with regulations of the Law on intellectual property and the Customs Law.

b) Payers of charges for goods and vehicles in transit are the entities declaring and submitting declarations for goods and vehicles transiting Vietnam.

2. Collectors:

a) Collectors of the customs fees and charges for goods and vehicles in transit include: Customs authorities where declarations for imported, exported or transited goods are registered; customs authorities processing procedures for outgoing, ongoing or in-transit vehicles; customs authorities receiving requests for inspection, supervision and suspension of customs procedures for imports or exports which are suspected of infringing IPRs.

b) The organizations mandated by customs authorities to collect fees and charges (including Vietnam Chamber of Commerce and Industry in charge of collecting customs fees for issuing ATA carnets).

Article 3. Exemption from fees and charges

The customs fees and charges for goods and vehicles in transit shall be exempted in the following cases:

1. Goods which are humanitarian aid or grant aid; gifts to regulatory authorities, political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed forces and individuals (within the duty-free allowance as prescribed); humanitarian or charitable gifts; belongings of foreign entities according to regulations on diplomatic immunity; hand luggage; postal goods and parcels exempted from import/export duty as prescribed.

2. Imports or exports sent by express delivery service whose value is not exceeding VND 1.000.000 or total amount of taxes on which (as prescribed) is less than VND 100.000.

3. A shipment of imports or exports whose customs value is less than VND 500.000 or total amount of taxes on which (as prescribed) is less than VND 50.000.

4. Goods traded by residents of border areas within the prescribed limits.

5. Vehicles frequently crossing the border and managed by a logbook instead of declarations.

6. Goods and vehicles in transit which are exempted from fees and charges according to international treaties to which Vietnam is a signatory or as per commitments of Vietnam’s Government.

Article 4. Fees and charges

The customs fees and charges for goods and vehicles in transit are prescribed in the schedule of fees and charges enclosed herewith.

Article 5. Declaration and payment of fees and charges

1. Payers shall declare and pay fees and charges as prescribed herein when:

a) Registering declarations for imported, exported or transited goods; ongoing, outgoing or in-transit vehicles.

b) Applying for ATA carnets for temporarily exported goods under regulations of Decree No. 64/2020/ND-CP .

c) Requesting customs authorities to carry out inspection, supervision and suspension of customs procedures for imports or exports showing signs of infringement upon IPRs.

2. Fees and charges shall be paid in cash or by non-cash payment methods as prescribed in the Minister of Finance's Circular No. 13/2017/TT-BTC dated February 15, 2017 of the Minister of Finance and Circular No. 136/2018/TT-BTC dated December 28, 2018. Charges shall be paid to state budget or accounts of the organizations mandated to collect fees and charges. Fees shall be paid to deposit accounts of customs authorities opened at the State Treasury or accounts of the organizations mandated to collect fees and charges.

3. If submitting various declarations in a month, the payer shall register the payment of fees/charges on a monthly basis.

Based on the list of declarations provided by the customs authority, within 10 days of the following month, the payer shall pay fees/charges according to the procedures laid down in Article 4 of the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 and the Minister of Finance’s Circular No. 184/2015/TT-BTC dated November 17, 2015 for paying fees/charges or requesting transfer of fees/charges as prescribed.

Article 6. Mandate for collection of fees and charges

The mandate for collection of fees and charges for goods and vehicles in transit shall be performed in accordance with regulations on mandate for collection of taxes and other payables to state budget which are collected by tax authorities in accordance with regulations of the Law on tax administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020.

Article 7. Collection and transfer of fees and charges

1. For organizations mandated to collect fees and charges: The organizations mandated to collect fees and charges shall transfer the collected charges to state budget according to Article 4 of Decree No. 11/2020/ND-CP and transfer the collected customs fees to customs authorities’ accounts opened at State Treasury according to mandate agreements and regulations in Article 39 of Decree No. 126/2020/ND-CP .

2. For customs authorities:

a) On the 05^th day of each month, customs authorities shall provide the mandated organizations (except Vietnam Chamber of Commerce and Industry) with the lists of payers’ declarations via the customs duty e-payment portal;

b) Customs authorities shall collect fees and charges directly from payers and the mandated organizations; transfer the collected fees to their accounts opened at the State Treasury; transfer 100% of the collected charges to state budget according to the Circular No. 328/2016/TT-BTC dated December 26, 2016 of the Minister of Finance.

c) Provincial Customs Departments shall make statements of state budget revenues in accordance with the Law on state budget and the Law on tax administration.

Article 8. Fee management and use 

1. Customs authorities may retain the entire amount of collected fees for covering their expenses on their provision of services and fee collection.  The retained amount of fees shall be managed and used in accordance with regulations in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016; the spending on fee collection includes: The expense for mandate for collection of fees and charges, which is sourced from the customs authorities’ fee collection. The mandate commissions shall be paid under agreements between customs authorities and the mandated organizations according to Article 39 of Decree No. 126/2020/ND-CP .

2. Provincial Customs Departments shall make estimates of collected fees and charges and expenditures on performance of tasks, aggregate them into their annual estimates of budget revenues and expenditures, and send them to the General Department of Customs for appraising and making its consolidated annual estimate of budget revenues and expenditures which will be sent to the Ministry of Finance.

Article 9. Implementation

1. This Circular comes into force from April 05, 2021, and supersedes the Circular No. 274/2016/TT-BTC dated November 14, 2016 of the Minister of Finance.

2. Provincial Customs Departments shall make statements of fees and charges collected from January 01, 2020 to December 04, 2020 in accordance with the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance, the Law on amendments to the Law on tax administration and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013. From December 05, 2020 onwards, the collected fees and charges shall be included in Customs Departments’ statements of state budget revenues in accordance with the Law on state budget and the Law on tax administration No. 38/2019/QH14.

3. If any documents referred to in this Circular are amended, supplemented or superseded, the new ones shall prevail.

4. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.

SCHEDULE

OF CUSTOMS FEES AND CHARGES FOR GOODS AND VEHICLES IN TRANSIT
(Enclosed with the Circular No. 14/2021/TT-BTC dated December 18, 2021 of the Minister of Finance)