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).

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.

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.