Công văn 797/TCHQ-TXNK

Official Dispatch No. 797/TCHQ-TXNK dated February 13, 2017 implementation of Circular 274/2016/TT-BTC

Nội dung toàn văn Official Dispatch 797/TCHQ-TXNK 2017 implementation of Circular 274/2016/TT-BTC


THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

No. 797/TCHQ-TXNK
Re: implementation of Circular No. 274/2016/TT-BTC

Hanoi, February 13, 2017

 

To: Departments of Customs of provinces and cities

On November 14, 2016 the Ministry of Finance promulgated Circular No. 274/2016/TT-BTC on amounts, collection, payment, management and use of customs fees and charges for goods and vehicles in transit. During the implementation, the General Department of Customs has received documents on difficulties relating to amounts, collection and payment of customs fees, charges for goods and vehicles in transit. With a view to ensure the consistency in implementation, the General Department of Customs requests as follows:

Pursuant to Circular No. 274/2016/TT-BTC dated November 14, 2016 on amounts, collection, payment, management and use of customs fees and charges for goods and vehicles in transit and the following guiding documents:

- Circular No. 194/2016/TT-BTC dated November 8, 2016 of the Ministry of Finance on amounts, collection and payment of customs fees and charges for inbound flights to Vietnamese airports;

- Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs supervision and inspection; import and export duties and tax administration of exported goods and imported goods.

- Circular No. 42/2015/TT-BTC dated March 27, 2015 of the Ministry of Finance on customs procedures for inbound and outbound vehicles and vehicles in transit.

- Circular No. 13/2015/TT-BTC dated January  30, 2015 of the Ministry of Finance on guidelines for procedures for inspection, surveillance, suspension of customs procedures for exported goods and imported goods subject to requests for protection of intellectual property rights; control of counterfeit goods and goods allegedly infringing intellectual property rights.

1. Amounts of customs fees, fees for goods and vehicles in transit (hereinafter referred to as customs fees):

- Customs fees for registration of a declaration sheet: VND 20,000 applicable to exported goods and imported goods (including exported goods and imported goods being means of transport by sea, river, railway, or road).

- Customs fees for an application for inspection, surveillance, or suspension of customs procedures for exported goods and imported goods subject to requests for protection of intellectual property rights: VND 200,000.

- Customs fee for an inbound flight to Vietnamese airports: USD 50.

- Fee for a vehicle in transit by road: VND 200,000

- Fee for a vehicle in transit by water: VND 500,000

2. Cases of automatic or discretionary custom fee exemption:

is prescribed in Article 3 of Circular No. 274/2016/TT-BTC ; Article 3 of Circular No. 194/2016/TT-BTC .

Notes: Other cases of automatic or discretionary custom fee exemption prescribed in Circular No. 172/2010/TT-BTC but not prescribed in Article 3 Circular No. 274/2016/TT-BTC ; Article 3 Circular No. 194/2016/TT-BTC shall comply with prescribed regulations.

3. Payers of customs fees:

Each payer shall make monthly payment of customs fee or every time the custom fee is charge as prescribed in Article 5 of Circular No. 274/2016/TT-BTC .

4. Collecting authorities:

- Each customs authority shall collect fees as prescribed in Circular No. 274/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance.

With regard to customs fees for an application for inspection, surveillance, or suspension of customs procedures for exported goods and imported goods subject to requests for protection of intellectual property rights, an entity whose intellectual property right is protected as prescribed in regulations of law on intellectual property shall submit an application for inspection, surveillance, or suspension of customs procedures for exported goods and imported goods allegedly infringing intellectual property rights and pay customs fees.

- Units authorized to collect fees shall comply with Article 6, Article 7 of Circular No. 274/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance.

- Vietnamese airport authorities shall make statements, collect and pay customs fees as prescribed in Circular No. 194/2016/TT-BTC dated November 8, 2016 of the Ministry of Finance.

5. Statements of customs fees:

- Customs authorities shall send monthly and annual statements of customs fees prescribed in Circular No. 274/2016/TT-BTC  to tax authorities.

- Monthly statement of fees included state budget shall be the form No. 01/PHLP issued together with  Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

Notes: Only aggregate amounts of fees receivable and collected from the statements within 2017 to make statements with tax authorities.

- Periodically, after closing accounting books and sending statements to the tax authority, the customs authority shall pay 100% of charges for goods and vehicles in transit to state budget according to prescribed chapter and sub-chapter.

- Annual statement of fees included in state budget is the form No. 02/PHLP issued together with Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance.

6. Accounting for collection of fees payable to state budget

- Collected fees shall be accounted for in accordance with Circular No. 174/2015/TT-BTC dated November 10, 2015 of the Ministry of Finance on guidelines for tax accounting and other amounts receivable applicable to exported goods and imported goods.

- With regard to fees collected by a customs authority, according to the credit notice sent by the State Treasury upon the customs authority’s transfer of the amount of fees from the provisional account, the following accounts shall be recorded:

Debit account 333 (equivalent account)

Credit account 112 (equivalent account)

Carrying forward

Debit account 712 (equivalent account)

Credit account 333 (equivalent account)

- With regard to customs fees for aircrafts, according to payment vouchers bearing certification of State Treasury upon the Vietnamese airport authority's transfer of the amount of fees to the state budget, the following accounts shall be recorded:

Debit account 333 (equivalent account)

Credit account 712 (equivalent account)

Carrying forward

Debit account 712 (equivalent account)

Credit account 333 (equivalent account)

 

 

PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Nguyen Duong Thai

 


------------------------------------------------------------------------------------------------------
This translation is made by LawSoft and for reference purposes only. Its copyright is owned by LawSoft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed

Đã xem:

Đánh giá:  
 

Thuộc tính Công văn 797/TCHQ-TXNK

Loại văn bảnCông văn
Số hiệu797/TCHQ-TXNK
Cơ quan ban hành
Người ký
Ngày ban hành13/02/2017
Ngày hiệu lực13/02/2017
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lựcKhông xác định
Cập nhật3 năm trước
Yêu cầu cập nhật văn bản này

Download Công văn 797/TCHQ-TXNK

Lược đồ Official Dispatch 797/TCHQ-TXNK 2017 implementation of Circular 274/2016/TT-BTC


Văn bản bị sửa đổi, bổ sung

    Văn bản sửa đổi, bổ sung

      Văn bản bị đính chính

        Văn bản đính chính

          Văn bản bị thay thế

            Văn bản hiện thời

            Official Dispatch 797/TCHQ-TXNK 2017 implementation of Circular 274/2016/TT-BTC
            Loại văn bảnCông văn
            Số hiệu797/TCHQ-TXNK
            Cơ quan ban hànhTổng cục Hải quan
            Người kýNguyễn Dương Thái
            Ngày ban hành13/02/2017
            Ngày hiệu lực13/02/2017
            Ngày công báo...
            Số công báo
            Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
            Tình trạng hiệu lựcKhông xác định
            Cập nhật3 năm trước

            Văn bản thay thế

              Văn bản gốc Official Dispatch 797/TCHQ-TXNK 2017 implementation of Circular 274/2016/TT-BTC

              Lịch sử hiệu lực Official Dispatch 797/TCHQ-TXNK 2017 implementation of Circular 274/2016/TT-BTC

              • 13/02/2017

                Văn bản được ban hành

                Trạng thái: Chưa có hiệu lực

              • 13/02/2017

                Văn bản có hiệu lực

                Trạng thái: Có hiệu lực