Decision No. 64/2005/QD-BTC, on the regime of collection, payment, management and use of customs charges and fees, provided by the Ministry of Finance. đã được thay thế bởi Decision No. 73/2006/QD-BTC of the Ministry of Finance, providing for the collection, remittance, management and use of customs charges and fees và được áp dụng kể từ ngày 15/01/2007.
Nội dung toàn văn Decision No. 64/2005/QD-BTC, on the regime of collection, payment, management and use of customs charges and fees, provided by the Ministry of Finance.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 64/2005/QD-BTC | Hanoi, September 15, 2005 |
DECISION
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.
Article 2.- Charge and fee payers are organizations and individuals (including Vietnamese and foreign organizations and individuals) for whom customs authorities carry out customs jobs involving the collection of charges and/or fees specified in the Table of charge and fee rates, promulgated together with this Decision (except for the cases defined in Article 3 of this Decision).
Article 3.-
1. Customs charges and fees shall not be collected in the following cases:
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.
Article 4.- Provincial/municipal Customs Departments; border-gate Customs Departments, customs control teams and equivalent units under provincial, inter-provincial or municipal Customs Departments shall have to organize the collection of customs charges and fees according to the provisions of this Circular (collectively referred to as charge- and fee-collecting agencies).
Article 5.- Customs charges and fees constitute a State budget revenue source and shall be managed and used as follows:
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:
a/ Expenses for the production of customs lead and paper seals; for telephone, electricity, water charges; and for the preservation of goods directly related to the charge and fee collection;
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.
Article 6.-
1. This Decision takes effect 15 days after its publication in “CONG BAO.” To annul Joint Circular No. 71/2000/TTLT/BTC-TCHQ of July 19, 2000, of the Ministry of Finance and the General Department of Customs, guiding the regime of collection, payment, management of the use of customs fees.
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.
Article 7.- Organizations and individuals being charge and fee payers, charge- and fee-collecting agencies and relevant agencies shall have to implement this Decision.
| FOR THE MINISTER OF FINANCE |
TABLE
OF CUSTOMS CHARGE AND FEE RATES
(Issued together with the Finance Minister’s Decision No. 64/2005/QD-BTC of September 15, 2005)
I. CHARGE AND FEE RATES
1. Customs clearance fees
Ordinal number | Kinds of goods | Calculation unit | Fee rate (VND) |
I | Common goods |
|
|
1 | Goods transported by ship or barge (bulky goods, goods of different kinds in bags, cans, barrels, tubs or tanks) |
|
|
a/ | - Minimum fee rate for one ton or less | 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 | 300 |
| 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 |
| - Ships of a tonnage of between 10,000 GT and under 20,000 GT | 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 | Not exceeding 6,000,000 |
2 | Goods transported by land |
|
|
a/ | Goods transported by truck | Ton | 4,000 |
b/ | Goods transported by train | Ton | 1,500 |
3 | Postal matters, postal parcels |
|
|
a/ | Of between 5 kg and under 20 kg | Time | 7,000 |
b/ | 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 | Ton | 3,000 |
II | Goods in containers |
|
|
1 | Goods in 20-feet containers | Container | 30,000 |
2 | Goods in 40-feet containers | Container | 60,000 |
III | Goods being assorted automobiles and motorcycles |
|
|
1 | Assorted automobiles |
|
|
a/ | Automobiles in complete units | Automobile | 18,000 |
b/ | Automobile components in complete sets | Set | 20,000 |
2 | Motorcycles (units and complete sets) | Unit or Set | 6,000 |
2. Customs escort fees
Ordinal number | Kinds of goods | Calculation unit | Fee rate |
1 | By truck |
|
|
a/ | 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 | Unit | 30,000 |
2 | By train |
|
|
a/ | Under 100 km | Carriage | 42,000 |
b/ | 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 |
|
|
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 |
|
|
| - 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 | Unit | 100,000 |
c/ | For ships of a tonnage of 1,000 GT or more |
|
|
| - Under 200 km | Unit | 600,000 |
| - 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 |
|
|
a/ | Under 200 km | Unit | 240,000 |
b/ | Between 200 km and 300 km | Unit | 300,000 |
c/ | 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 | Unit | 60,000 |
b/ | Between 100 km and under 150 km | Unit | 120,000 |
c/ | Between 150 km and 200 km | Unit | 180,000 |
d/ | 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 | Fee rate (VND) |
1 | Truck |
|
|
a/ | Under 100 km | Unit | 60,000 |
b/ | From 100 km upward, a surcharge shall be collected for every extra 50 km | Unit | 24,000 |
2 | Train |
|
|
a/ | Under 100 km | Carriage | 72,000 |
b/ | From 100 km upward, a surcharge shall be collected for every extra 50 km | Carriage | 36,000 |
3 | Ship |
|
|
a/ | Of a tonnage of between 300 GT and under 1,000 GT |
|
|
| - Under 100 km | Unit | 120,000 |
| - From 100 km upward, a surcharge shall be collected for every extra 50 km | Unit | 60,000 |
b/ | Of a tonnage of between 1,000 GT and under 3,000 GT |
|
|
| - Under 200 km | Unit | 300,000 |
| - From 200 km upward, a surcharge shall be collected for every extra 50 km | Unit | 70,000 |
c/ | Of a tonnage of between 3,000 GT and 5,000 GT |
|
|
| - Under 200 km | Unit | 720,000 |
| - From 200 km upward, a surcharge shall be collected for every extra 50 km | Unit | 120,000 |
d/ | For ships of a tonnage of over 5,000 GT |
|
|
| - Under 200 km | Unit | 1,200,000 |
| - 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) |
1 | 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 | Unit | 15,000 |
2 | Motorcycles | Unit | 5,000 |
3 | Computers, fax machines, photocopiers | Unit | 5,000 |
4 | 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 | Tael | 5,000 |
7 | Other goods |
|
|
a/ | Small postal parcels of under 20 kg | Parcel | 1,000 |
b/ | 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 | Parcel | 5,000 |
6. Sealing charges
Ordinal number | Forms of sealing | Calculation unit | Charge rate (VND) |
1 | Paper sealing |
|
|
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/ | Using from 20 to less than 50 sealing papers | Per sealing | 20,000 |
d/ | Using more than 50 sealing papers | Per sealing | 30,000 |
2 | Lead sealing | Per sealing | 5,000 |
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:
a/ Customs clearance fees must be paid before customs authorities certify “customs clearance completed”;
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.-
