Nội dung toàn văn Circular No. 223/2012/TT-BTC of December 24, 2012, on the collection, payment, management, and use of plant protection fees
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 223/2012/TT-BTC | Hanoi, December 24th 2012 |
CIRCULAR
ON THE COLLECTION, PAYMENT, MANAGEMENT, AND USE OF PLANT PROTECTION FEES
Pursuant to the Law of Food safety;
Pursuant to the Ordinance on Fees and Charges;
Pursuant to the Government's Decree No. 57/2002/ND-CP dated June 03rd 2002, detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Government's Decree No. 02/2007/ND-CP dated January 05th 2007 on plant quarantine;
Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27th 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister’s Decision No. 10/2010/QD-TTg dated February 10th 2010 on Certificates of Free sale of exported and imported goods;
At the request of the Director of the Tax Policy Department;
The Ministry of Finance issues a Circular on the rates, the collection, payment, management, and use of plant protection fees.
Article 1. Fee payers
Organizations and individuals (regardless of nationality) having competent state management agencies do the works related to plant quarantine, plant protection, pesticide management, food safety inspection, and other plant protection activities (hereinafter referred to as plant protection) shall pay the fees prescribed in this Circular.
Article 2. Fees
1. The plant protection fees are provided in the Tariff enclosed with this Circular.
2. The plant protection fees are collected in VND.
Article 3. The collection, payment, and management
1. The plant protection fees are the State budget revenues.
2. The agencies in charge of collecting plant protection fees (hereinafter referred to as fee collectors) are responsible for registering, and remitting the fees to the State budget as prescribed in the Circular No. 63/2002/TT-BTC dated July 24th 2002 and the Circular No. 45/2006/TT-BTC dated May 25th 2006, amending the Circular No. 63/2002/TT-BTC dated July 24th 2002 of the Ministry of Finance, guiding the implementation of the laws on fees and charges.
3. Fee collectors shall:
a) Keep a proportion from the total amount collected remit the remainder to the State budget, in particular:
- Keep 20% of the fees in Part A;
- Keep 80% of the fees in Part B.
b) Remit the remainder to the State budget, in particular:
- Remit 80% of the fees in Part A to the State budget;
- Remit 20% of the fees in Part B to the State budget;
4. Fee collectors may use the proportion in Point a Clause 3 of this Article to defray the expenditures on plant protection fee collection, in particular:
a) The expenditure on wages, benefits, hazard pays, overtime pays, and contributions according to wages (including that paid to outsourced workers) serving the fee collection.
b) The expenditure on uniforms or personal protective equipment for the persons that collect fees (if any).
c) The expenditure on the fee collection such as stationery, telephone, electricity, water supply, trip allowances, printing (buying) declarations, licenses, and other documents according to current standards.
d) The expenditure on regular repairs and major repairs of the property, machinery and equipment serving the fee collection.
e) The expenditure on conventions, providing professional training, propagation and advertisements serving the fee collection.
g) Expenditure on supplies, materials, equipment, tools, and other expenditures according to the estimate approved by competent agency.
h) The expenditure on bonuses and benefits for the personnel directly perform services and collect fees. The bonus and benefit paid to a person in a year must not exceed 03 months’ salary if the revenue in the current year is higher than that in the last year, and not exceed 02 months’ salary if the revenue in the current years is lower than that in the last year.
Fee collectors shall management and use the kept amount properly with legitimate documents.
If the kept amount in the ratio above is greater than the spending according to the approved estimate, the fee collector shall remit the difference to the account of Plant Protection Department for distributing to the affiliated units that do not have sufficient budget.
Plant Protection Department may open more deposit accounts at the State Treasury to regulate the fee amount collected among their units. The account balance at the end of the year shall be moved to the next year.
5. After leaving a proportion of the fee amount collected for defraying the expense of the fee collection, the remainder shall be remitted to the State budget by fee collectors.
Article 4. Implementation
1. This Circular takes effect on February 07th 2013, and supersedes the Circular No. 110/2003/TT-BTC dated November 17th 2003 of the Ministry of Finance on the collection, payment, management, and use of fees for plant quarantine, plant protection, and pesticide management.
2. For the issues related to the collection, payment, management, and use of fees that are not specified in this Circular are specified, the Circular No. 63/2002/TT-BTC dated July 24th 2002 guiding the implementation of the laws on fees and charges, the Circular No. 45/2006/TT-BTC dated May 25th 2006, amending the Circular No. 63/2002/TT-BTC the Circular No. 28/2011/TT-BTC dated February 28th 2011 of the Ministry of Finance guiding the implementation of the Law on Tax administration, the Decree No. 85/2007/ND-CP dated May 25th 2007 and the Decree No. 106/2010/ND-CP dated October 28th 2010 of the Government.
3. Fee payers and involved agencies are responsible for the implementation of this Circular. Organizations and individuals are recommended to report the difficulties to the Ministry of Finance for consideration and instruction./.
| PP THE MINISTER |
PLANT PROTECTION TARIFF
(Enclosed with the Circular No. 223/2012/TT-BTC dated December 24th 2012 of the Ministry of Finance)
PART A.
I. Fees for the issuance of licenses and certificates of pesticides
No. | List | Unit | Rate (1,000 VND) |
1 | License to test pesticides | Time | 300 |
2 | Certificate of official pesticide registration | Time | 300 |
3 | Certificate of additional pesticide registration (each additional dosage form and concentration) | Time | 300 |
4 | Extension of the Certificate of pesticide registration | Time | 300 |
5 | License to import pesticide and pesticide ingredients | Time | 300 |
6 | License to produce, process, bottle, and package pesticides | Time | 300 |
7 | License to trade pesticides | Time | 300 |
8 | License to transport pesticide and pesticide ingredients | Time | 300 |
9 | Certificate of Free sale of exported pesticides | Time | 300 |
10 | Reissuance of the licenses and certificates above | Time | 50% of the first time |
II. Fees for the issuance of Licenses, certificates, licenses to handle quarantined articles
No. | List | Unit | Rate (1,000 VND) |
1 | License to quarantine imported plants | Time | 300 |
2 | Certificate of Free sale of products derived from exported pesticides | Time | 300 |
3 | Certificate of eligibility for handling quarantined imported/exported articles | Time | 300 |
4 | Certificate of eligibility for fumigating articles preserved domestically | Time | 300 |
5 | License to handle quarantined imported/exported articles | Time | 300 |
6 | License to fumigate articles preserved domestically | Time | 300 |
7 | Card of license to handle quarantined imported/exported articles | Time | 100 |
8 | Card of license to fumigate articles preserved domestically | Time | 100 |
PART B.
I. Fees for the verification serving the issuance of licenses and certificates of pesticides
No. | Contents | Unit | Rate (1,000 VND) |
1 2 | Verification serving the issuance of the License to test pesticides on a small scale and a large scale (01 type of pest/plant, 01 dosage form, 01 concentration) | Time | 6,000 |
From the second type of pest, second type of plant, second dosage form, second concentration onwards in a License to test | Time | 500 per pest, plant, dosage form, or concentration | |
Verification serving the issuance of the License to test pesticides on a large scale (01 type of pest/plant, 01 dosage form, 01 concentration) | Time | 3,500 | |
From the second type of pest, second type of plant, second dosage form, second concentration onwards in a License to test | Time | 200 per pest, plant, pesticide, or concentration | |
3 | Verification serving the issuance of the Certificate of official pesticide registration | Time | 9,000 |
4 | Verification serving the issuance of the Certificate of additional pesticide registration | Time | 2,500 |
5 | Verification serving the extension of the Certificate of pesticide registration | Time | 2,500 |
6 | Verification of the dossier of producer replacement | Time | 1,500 |
7 | Verification of pesticide advertisement contents (dossier) | Time | 600 |
8 | Verification of the conditions producing, processing, bottling, packaging, and trading pesticides |
|
|
8.1 | Producing pesticides | Time | 6,000 |
8.2 | Processing, bottling, packaging pesticides | Time | 4,000 |
8.3 | Trading pesticides |
|
|
| a. Store | Time | 500 |
| b. Agent | Time | 1,000 |
9 | Assessment serving the appointment of an organization eligible for testing pesticides |
|
|
9.1 | First assessment | Time | 2,000 |
9.2 | Re-assessment | Time | 1,000 |
9.3 | Expansive assessment | Time | 1,000 |
10 | Verification of dossiers and field assessment serving the registration and appointment of conformity certification organizations | Time | 15,000 |
11 | Dossier examination and field assessment serving the second registration of conformity certification organizations onwards | Time | 6,500 |
12 | Dossier examination and field assessment serving the registration of changes of the area of pesticide conformity certification of the appointed organization | Time | 6,500 |
13 | Examination of the application for the declaration of conformity of pesticides | Time | 600 |
14 | Assessment and appointment of a laboratory to test the quality and residues of pesticides |
|
|
14.1 | First assessment | Time | 15,000 |
14.2 | Re-assessment | Time | 6,000 |
14.3 | Expansive assessment | Time | 6,000 |
14.4 | Periodic assessment | Time | 4,000 |
15 | Verification serving the issuance of the License to import pesticide | Time | 1,000 |
II. Fees for the issuance of Licenses, certificates, and assessment of phytosanitary laboratories.
No. | List | Unit | Rate (1,000 VND) |
1 | Verification serving the issuance of the Certificate of eligibility for handling articles in quarantine | Time | 12,000 |
2 | Verification serving the issuance of the Certificate of eligibility for fumigating articles preserved domestically | Time | 4,000 |
3 | Assessment of the phytosanitary laboratory | Time | 10,000 |
| Expansive assessment | Time | 50% of the first time |
II. Fee for the issuance of Licenses, certificates, and assessment of plant quarantine laboratories.
No. | Contents | Unit | Rate (1,000 VND) |
1 | Assessment of quality of imported pesticides |
|
|
1.1 | Imported pesticides (excluding microorganisms-derived pesticides) | Time | 0.05% of the shipment value (from at least 1,200 to 10,000 per shipment |
1.2 | Imported microorganisms-derived pesticides | Time | 0.05% of the shipment value (from at least 2,000 to 10,000 per shipment |
2 | Assessment of the fulfillment of the criteria for food hygiene and safety of imported and exported agricultural products (vegetables, fruits, etc.) | Time | 1% of the shipment value (from at least 3,000 to 10,000 per shipment |
IV. Fees for testing pesticides
1. Testing biological effects
No. | Contents | Unit | Rate (1,000 VND) |
1 | Small scale (1 type of pesticide, 1 type of pest, 1 location, 1 type of plant, 3 – 4 formulas, 3 – 4 times, 25 – 50 m2) | Test | 13,000 |
2 | Small scale (1 type of pesticide, 1 type of pest, 1 location, 1 type of plant, up to 4 formulas, at least 300 m2) | Test | 11,000 |
2. Testing pre-harvest interval (PHI)
No. | Contents | Unit | Rate (1,000 VND) |
1 | Large scale (1 type of pesticide, 1 type of pest, 1 location, 1 type of plant, 2 formulas, 300 m2) | Time | 13,000 |
V. Fee for food safety inspection
No. | List | Unit | Rate (1,000 VND) |
1 | Fee for dossier examination | Shipment | 15 |
2 | Fee for sampling, storing and transporting samples |
| 105 |
| Mandatory samples | (05 samples) | 20 |
| Additional samples according to the shipment weight (5 – 15 samples) | (01 sample) | 5 |
| Sample transport (< 3 kg) | Shipment | 80 |
3 | Fee for organoleptic and physical inspection |
| 25 |
| Determination of color, smell, and taste | Shipment | 15 |
| Consistency of products. | Shipment | 5 |
| Assessment of the packaging, labeling, transport, and preservation conditions | Shipment | 5 |
4 | Quick test for pesticide residues (using a test kit) | Sample | 130 |
VI. Fees for quarantine of exported and imported plants
1. Small shipments
No. | List | Unit | Rate (1,000 VND) |
1 | Commercial shipment: |
|
|
| < 1 kg | Shipment | 15 |
| 1 - 10 kg | Shipment | 45 |
| > 10 kg |
| According to section 3 |
2 | Shipment of seeds: |
|
|
| ≤ 1 kg | Shipment | 120 |
| > 1kg |
| According to section 3 |
3 | Shipment of cultivars, grafts, and cuttings - expressed as units |
|
|
| < 10 units | Shipment | 25 |
| 11 - 100 units | Shipment | According to section 2 |
| 101 - 1000 units | Shipment | According to section 2 |
| > 1000 units | Shipment | According to section 2 |
2. Big shipments of cultivars, grafts, cuttings – expressed as units
Quantity (units) | Rate (1,000 VND) | ||||||||
Papers | Analysis | ||||||||
Test for pests | Sampling | Insects | Fungi | Nematodes | Weeds | Bacteria | Virus/ Viroid/ Plasma | ||
11 - ≤ 100 | 15 | 20 | 22 | 39 | 65 | 52 | 39 | 130 | 200 |
100 - ≤ 1,000 | 15 | 40 | 30 | 39 | 65 | 52 | 39 | 130 | 200 |
> 1,000 | 15 | 60 | 40 | 39 | 65 | 52 | 39 | 130 | 200 |
3. Big shipments by volume
Shipment volume (tonnes, m3 ) | Rate (1,000 VND) | ||||||||
Papers | Test for pests | Sampling | Analysis | ||||||
Insects | Fungi | Nematodes | Weeds | Bacteria | Virus/ Viroid/ Plasma | ||||
≤ 1 | 15 | 10 | 14 | 39 | 65 | 52 | 39 | 130 | 200 |
1 - 5 | 15 | 14 | 22 | 39 | 65 | 52 | 39 | 130 | 200 |
6 -10 | 15 | 18 | 30 | 39 | 65 | 52 | 39 | 130 | 200 |
11 - 15 | 15 | 22 | 38 | 39 | 65 | 52 | 39 | 130 | 200 |
16 - 20 | 15 | 26 | 46 | 39 | 65 | 52 | 39 | 130 | 200 |
21 -25 | 15 | 30 | 54 | 39 | 65 | 52 | 39 | 130 | 200 |
26 - 30 | 15 | 34 | 62 | 39 | 65 | 52 | 39 | 130 | 200 |
31 - 35 | 15 | 38 | 70 | 39 | 65 | 52 | 39 | 130 | 200 |
36 - 40 | 15 | 42 | 78 | 39 | 65 | 52 | 39 | 130 | 200 |
41 - 45 | 15 | 46 | 86 | 39 | 65 | 52 | 39 | 130 | 200 |
46 - 50 | 15 | 50 | 104 | 39 | 65 | 52 | 39 | 130 | 200 |
51 - 60 | 15 | 55 | 112 | 39 | 65 | 52 | 39 | 130 | 200 |
61 - 70 | 15 | 60 | 120 | 39 | 65 | 52 | 39 | 130 | 200 |
71 - 80 | 15 | 65 | 128 | 39 | 65 | 52 | 39 | 130 | 200 |
81 - 90 | 15 | 70 | 136 | 39 | 65 | 52 | 39 | 130 | 200 |
91 - 100 | 15 | 75 | 144 | 39 | 65 | 52 | 39 | 130 | 200 |
101 - 120 | 15 | 80 | 152 | 39 | 65 | 52 | 39 | 130 | 200 |
121 - 140 | 15 | 85 | 160 | 39 | 65 | 52 | 39 | 130 | 200 |
141 - 160 | 15 | 90 | 168 | 39 | 65 | 52 | 39 | 130 | 200 |
161 - 180 | 15 | 95 | 176 | 39 | 65 | 52 | 39 | 130 | 200 |
181 - 200 | 15 | 100 | 184 | 39 | 65 | 52 | 39 | 130 | 200 |
201- 230 | 15 | 105 | 192 | 39 | 65 | 52 | 39 | 130 | 200 |
231 - 260 | 15 | 110 | 200 | 39 | 65 | 52 | 39 | 130 | 200 |
261 - 290 | 15 | 115 | 208 | 39 | 65 | 52 | 39 | 130 | 200 |
291 - 320 | 15 | 120 | 216 | 39 | 65 | 52 | 39 | 130 | 200 |
321 - 350 | 15 | 125 | 224 | 39 | 65 | 52 | 39 | 130 | 200 |
351 - 400 | 15 | 130 | 232 | 39 | 65 | 52 | 39 | 130 | 200 |
401 - 450 | 15 | 135 | 240 | 39 | 65 | 52 | 39 | 130 | 200 |
451 - 500 | 15 | 140 | 248 | 39 | 65 | 52 | 39 | 130 | 200 |
Notes:
- The fees do not include traveling costs.
- Fees shall be collected according to the criteria being analyzed.
- Imported varieties shall be planted, monitored, and tested in arboretums according to the actual expenditure.
- The shipments that weigh more than 500 tonnes or bigger than 500 m3 shall be distributed to holds or warehouses for quarantine and calculating quarantine fees, or aggregate the quarantine fee of the 500-tonne or 500-m3 part with that of the remainder.
- The shipments that weigh ≤ 0.1 kg (of seeds) or contain ≤ 10 units (of grafts, cuttings, rootstocks) of various varieties shall be charged a plant quarantine fee similar to that of a shipment.
- The fee for supervising the sterilization of quarantined articles is charged at 50% of the fees in this section.
- The fee for checking the hold before loading is charged at 20% of the plant quarantine fee of that shipment.
- Fees are exempted for:
+ The shipments serving scientific research that weigh ≤ 0.1 kg (of seeds) or contain ≤ 10 units (of grafts, cuttings, rootstocks) of a variety in one import or export.
+ Plant products in hand luggage for use while travel;
+ Plant quarantine according to diplomatic protocol upon entry and exit.
+ Some special cases specified by the Ministry of Agriculture and Rural development.
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