JOINT CIRCULAR NoJOINT CIRCULAR No. 45/2000/TTLT-BTC-TCHQ OF MAY 23, 2000 GUIDING THE REGIME ON THE COLLECTION, REMITTANCE AND MANAGEMENT OF THE USE OF CUSTOMS FEES
Pursuant to the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget;
Pursuant to Chapter IV of the Government’s Decree No. 16/1999/ND-CP of March 27, 1999 stipulating the customs procedures, customs supervision and customs fees;
The Ministry of Finance and the General Department of Customs hereby jointly guide the regime on the collection, remittance and management of the use of customs fees as follows:
I. SCOPE OF APPLICATION
1. Vietnamese and foreign organizations and individuals shall have to pay customs fees as prescribed in this Circular (except for the case specified at Point 2 of this Section) when, for their benefits, the Vietnamese competent agencies perform the State management over customs according to the provisions in the Government’s Decree No. 16/1999/ND-CP of March 27, 1999 on customs procedures, customs supervision and customs fees.
2. Customs fees shall not be paid in the following cases:
a/ Goods, luggage and other articles, which are exempt from customs fees or other fees and charges according to the international agreements which Vietnam has signed, acceded to or agreed with.
b/ The goods which are humanitarian and non-refundable aid; gifts presented to State bodies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people’s armed force units; belongings and chattels of foreign organizations and individuals entitled to diplomatic immunities; hand-carried goods within the duty-free luggage quota.
c/ The goods which are going through customs procedures and must be put into customs warehouses for the completion of customs procedures on the next day.
d/ Escort of sea-going ships and goods, luggage aboard sailing from Buoy No.0 into the sea port areas and vice versa.
II. FEE LEVELS AND ORGANIZATION OF COLLECTION AND REMITTANCE
1. The customs fee levels are prescribed in the appendix tables (I, II, III, IV and V) issued together with this Circular. Particularly for goods processed for foreign countries and goods being stones, sand, gravel, fertilizers, pesticides, petrol and oil, gypsum and assorted ores, only 50% of the prescribed levels shall be collected.
- In specific cases, if the storage charges to be paid are equivalent to or exceed the value of the goods and/or luggage, the collection level being equal to 30% of the value of the deposited goods and/or luggage shall apply.
- For goods which have been deposited at the customs warehouses for more than six months (or more than two months for difficult-to-preserve goods like foodstuff, cigarettes...) after the date of issuing the third notice by the customs office inviting the goods owners to receive their goods but the latter fail to reply or nobody turns up to receive such goods, the customs office shall organize their liquidation according to the Government’s regulations. The sale proceeds shall be remitted in the customs office’s account of temporary deposits. Within six months if the goods owners can invoke plausible reasons therefor, they may receive back such sale proceeds; past six months such proceeds shall be remitted into the State budget after subtracting the sale costs.
2. The customs offices of the provinces and centrally-run cities; border-gate customs offices and customs units of equivalent levels or lawful customs clearance points of the customs offices of the provinces and centrally-run cities shall have the task of organizing the customs fee collection according to the provisions of this Circular (hereinafter collectively referred to as customs fee-collecting agencies).
The customs fee-collecting agencies shall have the tasks, powers and responsibilities as specified in Article 14 of the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget.
3. Procedures for customs fee collection and remittance:
Organizations and individuals liable to pay customs fees (collectively called goods owners) shall have to declare the goods quantities and transport means proposed for customs procedure clearance by the customs offices according to the customs regulations. Basing themselves on the declaration forms and dossiers accompanying goods or means proposed for customs procedure clearance, the customs offices shall have to check and inform the goods owners of the fee amounts payable at the levels prescribed in this Circular and the time limits for fee payment are prescribed below:
- The customs procedure clearance fee must be paid before the customs offices check and certify "having completed customs procedures".
- The customs warehouse fee must be paid before taking the goods out of the customs warehouses.
- The escort fee must be paid before the customs offices provide an escort.
- The customs sealing fee must be paid immediately after the customs offices finish the sealing of goods.
- The transit or cross-Vietnam transportation fee must be paid immediately after the procedures are completed for the transit or cross-Vietnam transportation of goods and means.
- The fee for re-granting customs documents must be paid before the customs offices re-grant such documents.
The customs fees shall be collected in Vietnam dong. Where the foreign exchange counters are not available at the customs fee-collecting places, the fees may be collected in foreign currency(ies) at the average exchange rate on the inter-bank market announced by the Vietnam State Bank. The customs fee-collecting agencies may open accounts for temporary custody of collected customs fees at the State Treasuries in the localities where they are headquartered. Once every ten days at most, the customs fee-collecting agencies shall have to remit the fees collected in the period into the provincial/municipal customs offices’ accounts of temporary custody of fees already opened at the State Treasuries. The provincial/municipal customs offices shall have to monitor and manage the amount of customs fees collected and remitted into the budget by the collecting agencies in the provinces and cities according to the guidance at Point 5 of this Section.
The customs-fee payers shall have to request the fee-collectors to issue fee receipts according to the regulations of the Ministry of Finance. Where a fee is collected not at the prescribed level or fee collection receipts or documents are not issued according to the regulations of the Ministry of Finance, the fee payers may lodge their complaints or denunciations about acts of violation committed by individuals or units according to the provisions in Article 16 of the Government’s Decree No. 04/1999/ND-CP of January 30, 1999.
4. The Customs Service is allowed to temporarily deduct 35% of the total amount of collected customs fees to spend on the organization of customs fee collection according to the following concrete contents:
- Expense for production of lead seals, paper seal and seal stamps.
- Remuneration for employees and workers participating in the fee collection which is the extra work outside their assigned functions and tasks, (including remuneration for overtime work) according to the prescribed regime.
- Deduction for fund of rewards for employees and workers engaged in fee collection and remittance. The average annual per-head deduction rate for fund shall not exceed three months’ paid salary according to the prescribed regime.
The General Department of Customs must incorporate all the amount of fees temporarily deducted according to the above-mentioned percentage (35%) into the annual financial estimates, use it for the right purposes with full lawful payment vouchers, and remit all the unspent amount, if any after the year-end settlement, into the State budget according to the procedures prescribed at Point 5 of this Section.
5. Not later than the 15th day of the month, the provincial/municipal customs offices shall fill in the procedures for remitting 65% of the total amount of fees collected in the preceding month into the State budget according to the corresponding chapter, clause and category of Section 044 of the State budget contents as prescribed. The amount of customs fees remitted into the State budget shall be channeled all into the central budget.
Quarterly and at the end of every fiscal year, the customs fee-collecting agencies shall have to settle all collection vouchers as well as the results of the customs fee collection and remittance with the immediate superior customs offices. The provincial/municipal customs offices shall sum up the settlement of the customs fee collection and remittance and report it to the General Department of Customs. Annually, the General Department of Customs shall settle the customs fee collection and remittance with the Ministry of Finance.
6. Handling of violations:
Fee payers, customs fee-collecting agencies and individuals and other individuals that violate the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget and the detailed guidance in this Circular shall be sanctioned according to the provisions of Articles 18, 19 and 20 of the Government’s Decree No. 04/1999/ND-CP.
III. ORGANIZATION OF IMPLEMENTATION
1. The General Department of Customs shall guide, organize and inspect the collection, remittance and management of the use of customs fees according to the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 and the guidance in this Circular.
2. This Circular takes implementation effect 15 days after its signing and replaces Inter-ministerial Circular No. 31/TTLB/TC-TCHQ of April 7, 1993 and Inter-ministerial Circular No. 80/TT-LB of April 10,1994 of the Ministry of Finance and the General Department of Customs stipulating the customs fee collection and remittance regime.
Any problems arising in the course of implementation should be promptly reported by agencies to the Ministry of Finance and the General Department of Customs for study and settlement.-
For the Minister of Finance
Vice Minister
PHAM VAN TRONG
For the General Director of Customs
Deputy General Director
LE MANH HUNG
I. CUSTOMS PROCEDURE CLEARANCE FEES FOR IMPORT AND EXPORT GOODS
(Issued together with Joint Circular No.45/2000/TTLT/BTC-TCHQ of May 23, 2000 of the Ministry of Finance and the General Department of Customs)
Fee levels Fee levels
for procedure for customs
Ordinal Kinds of goods Calculation clearance procedures
number unit at the customs clearance
border gates at separate
places I Common goods
1 Goods transported by ships or barges (bulky goods, goods
of different kinds in bags, cans, barrels, tubs, tanks)
a/ - Minimum fee level for one ton or less VND/ton 40,000 50,000
- Fee levels for the second ton on VND/ton 1,000 1,500
b/ Goods transported by ships (goods of the same kind)
# Fee level per ton VND/ton 500 500
- Ships of a tonnage of under 10,000 tons Ship Not Not
exceeding exceeding
4 million 4 million VND VND
- Ships of a tonnage of between 10,000 and under Ship Not Not
20,000 tons exceeding exceeding
8 million 8 million
VND VND
- Ships of a tonnage of between 20,000 and under Ship Not Not
70,000 tons exceeding exceeding
20 million 20 million
VND VND
- Ships of a tonnage of 70,000 tons or more Ship Not Not
exceeding exceeding
30 million 30 million
VND VND
2 Goods transported by land
a/ - Goods transported by cars VND/ton 10,000
b/ - For goods transported by train
+ Goods of the same kind, in parcels VND/ton 2,000
+ Bulky goods, not in parcels or of different kinds VND/ton 4,000
3 Postal matters, postal parcels
- Of under 5 kg VND/time 5,000
- Of between 5 kg and under 20 kg VND/time 7,000
- Of between 20 kg and 50 kg VND/time 10,000
- Of over 50 kg, for every extra 10 kg a surcharge
shall be collected VND/10 kg 500
- Of 1 ton or more, a surcharge shall be collected VND/ton 3,000
II Goods in containers
1 Goods in 20 feet containers
- Goods of the same kind, in parcels VND/container 100,000 150,000
- Bulky goods, not in parcels or of different kinds VND/container 200,000 300,000
2 Goods in 40 feet containers
- Goods of the same kind, in parcels VND/container 200,000 300,000
- Bulky goods, not in parcels or of different kinds VND/container 300,000 500,000
III Goods being assorted automobiles and motorcycles
1 Assorted automobiles
- Automobiles in complete units VND/ 100,000 150,000
automobile
- Automobile components (in complete sets) VND/set 150,000 200,000
2 Motorcycles (in complete sets) VND /unit or set 10,000 15,000
IV Goods being gas stoves, fridges, television sets,
cassette recorders, videotape recorders, CD players,
VCD players, DVD players, air conditioners,
washing machines not in containers (including
complete units and components in complete sets). VND /unit 1,000 1,500
V Goods being gold and gems
- Fee level for 1 tael (37.5 gr) or less 1/case 30,000 30,000
- Fee level for 2 tael (37.5 gr) or more VND /tael 1,000 1.200
- Maximum fee level for one procedure clearance Not Not
exceeding exceeding
1 million 2 million
VND VND
VI Import and export of foreign currencies
- Importing or exporting under 100,000 USD (or
equivalent amounts of other foreign currencies) VND 100,000 100,000
- For every extra 100,000 USD, a surcharge shall be
collected VND 60,000 80,000
- Maximum level for one procedure clearance Not Not
exceeding exceeding
1 million 2 million
VND VND
II. FEES FOR GOODS AND LUGGAGE DEPOSITED AND PUT AT CUSTOMS WAREHOUSES
(Issued together with Joint Circular No. 45/2000/TTLT/BTC-TCHQ of May 23, 2000 of the Ministry of Finance and the General Department of Customs)
Ordinal Calculation Fee levels
number Kinds of goods unit (dong per night
and day)
1 Assorted automobiles
- Trucks of a tonnage of 2 tons or more, passenger cars
with 15 seats or more Unit 50,000
- Trucks of a tonnage of under 2 tons, small cars, tourist cars
with 14 seats or less Unit 30,000
2 Motorcycles Unit 10,000
3 Computers, facsimiles, photocopiers Unit 10,000
4 Air-conditioners, radio receivers, cassette recorders,
communication machines, television sets, videotape recorders Unit 10,000
5 Gold Tael (37.5 gr) 10,000
6 Gems Tael 20,000
7 Other goods
a Small postal parcels weighing less than 20 kg Parcel 2,000
b Small postal parcels weighing between 20 kg and 100 kg Parcel 4,000
c Goods parcels weighing between 101 kg and under 1,000 kg Parcel 10,000
d Goods parcels weighing more than 1,000 kg Parcel 20,000
III. FEES FOR CUSTOMS ESCORT - SEALING
(Issued together with Joint Circular No. 45/2000/TTLT/BTC-TCHQ of May 23, 2000 of the Ministry of Finance and the General Department of Customs)
Ordinal Kinds of transport means Calculation unit Fee levels
number (in dong)
I Escort fees
1 Car - Under 100 km Unit 60,000
- From 100 km to 150 km Unit 120,000
- From 150 km and more, a surcharge shall be collected
for every extra 50 km Unit 30,000
2 Train
- Under 100 km Carriage 50,000
- From 100 km to 150 km Carriage 120,000
- From 150 km and more, a surcharge shall be collected
for every 50 km Carriage 20,000
3 Ship
a/ For ships of a tonnage of under 300 tons, escort fee levels
for river- or coastal barges (at Point 4 below) shall apply
b/ For ships of a tonnage of between 300 tons and under 1,000 tons
- Escort over a distance of under 200 km Unit 450,000
- Escort over a distance of between 200 km and 300 km Unit 900,000
- Escort over a distance of longer than 300 km, a surcharge
shall be collected for every extra 50 km Unit 100,000
c/ For ships of a tonnage of 1,000 tons or more
- Escort over a distance of under 200 km Unit 750,000
- Escort over a distance of between 200 km and 300 km Unit 1,500,000
- Escort over a distance of over 300 km, a surcharge shall be
collected for every extra 50 km Unit 150,000
4 River and coastal barges
- Escort over a distance of under 200 km Unit 300,000
- Escort over a distance of between 200 km and 300 km Unit 370,000
- Escort over a distance of over 300 km, a surcharge shall be
collected for every extra 50 km Unit 50,000
5 Boats and vessels
- Escort over a distance of under 100 km Unit 70,000
- Escort over a distance of between 100 km and under 150 km Unit 150,000
- Escort over a distance of between 150 km and 200 km Unit 220,000
- Escort over a distance of over 200 km Unit 300,000
II Sealing fees
1 Fee for paper sealing
- Using less than 10 sealing papers Per sealing 5,000
- Using from 10 to less than 20 sealing papers Per sealing 10,000
- Using from 20 to less than 50 sealing papers Per sealing 20,000
- Using more than 50 sealing papers Per sealing 30,000
2 Lead sealing Per case 5,000
3 Bolt sealing Per case 20,000
IV. FEES FOR GOODS IN TRANSIT OR TRANSPORTED ACROSS VIETNAM
(Issued together with Joint Circular No. 45/2000/TTLT/BTC-TCHQ of May 23, 2000 of the Ministry of Finance and the General Department of Customs)
Ordinal Kinds of transport means - Distance Calculation unit Fee levels
number (in dong)
1 Car
- Under 100 km Unit 75,000
- From 100 km and more, a surcharge shall be collected
for every extra 50 km Unit 30,000
2 Train
- Under 100 km Carriage 90,000
- From 100 km and more, a surcharge shall be collected
for every extra 50 km Carriage 40,000
3 Ship
a/ For ships of a tonnage of between 300 and under 1,000 tons
- Going over a distance of under 100 km Unit 150,000
- Going over a distance of 100 km and more, a surcharge
shall be collected for every extra 50 km Unit 60,000
b/ For ships of a tonnage of between 1,000 and under 3,000 tons
- Going over a distance of under 200 km Unit 370,000
- Going over a distance of 200 km and more, a surcharge
shall be collected for every extra 50 km Unit 70,000
c/ For ships of a tonnage of between 3,000 and under 5,000 tons
- Going over a distance of under 200 km Unit 900,000
- Going over a distance of 200 km and more, a surcharge
shall be collected for every extra 50 km Unit 150,000
d/ For ships of a tonnage of over 5,000 tons
- Going over a distance of under 200 km Unit 1,500,000
- Going over a distance of 200 km and more, a surcharge
shall be collected for every extra 50 km Unit 300,000
V. ADMINISTRATIVE FEE
1. The fee for re-certifying documents of goods or luggage: 20,000 (twenty thousand) dong/case.-