Consensus on collecting Customs fees

The payment can be paid each pay period or monthly in accordance with previous regulation. Photo: T. Trang

Fee levels and subjects of application

Declarations of on spot export/import of the exempted subject as prescribed in old regulations, from 1^st January 2017 there will be Customs fees of 20,000vnd per declaration.

For an application for the protection of intellectual property rights and fees for goods, means of transit, and transit, and fees for vehicles will be applied for each in the first transport means (the old regulations apply in accordance with the declaration), with specific levels as follows:

Customs declarations registration fee is 20,000 vnd/declaration

Fees for Customs inspection and supervision, or temporary cessation of Customs procedures for exported & imported goods which have request for intellectual property rights protection is: 200,000 vnd/application.

Fees for transit cargo are 200,000 vnd/declaration.

Fees for transit vehicles (including cars, tractors, traction engine) is 200,000 vnd/vehicle.

Fees for transit waterways vehicles (including ships, boats, tractors, barge) is 500,000 vnd/vehicle.

Customs fees are $US 50/flight for overseas flights to the airports in Vietnam.

The case of exemption from charges and fees

Exemption from Customs charges and fees for goods and transit vehicles will apply in the following cases:

Humanitarian aid, non-refundable aid; gifts for State agencies, political organizations, political-social organizations, social organizations, social organizations-professional, people's armed units and individuals (exempted in the norm according to the law); gifts, gifts for the purpose of humanitarian and charity; utensils of overseas organizations and individuals under diplomatic immunity regulations; personal luggage; postal goods and parcels exempted from export and import duty according to current law.

Exported and imported goods sent via express valued from 1,000,000 vnd or below or have the amount of payable tax (taxes as prescribed) under 100,000 vnd.

Export and import goods with Customs value under 500,000 vnd, or have total amount of tax (taxes as prescribed) payable on less than 50,000 vnd for each export and import time.

Goods for trade and exchanged by border residents in accordance with the provisions of norms.

Means of transport usually cross the border is managed by open monitoring books method and not managed by the declaration.

Goods and means of transit are exempted under the provisions of the international treaties to which Vietnam is a member or the commitment of the Vietnam Government.

Charges, Customs fees

Customs Authority implements to collect fees and charges under the provisions of Circular 274/2016/TT-BTC.

For the fees of Customs inspection, supervision or temporary stop doing Customs procedures for goods export and import requested for intellectual property rights protection, the subject was protected under the provisions of the law on intellectual property could submit an application to Customs authorities for applying measures to inspect, monitor or suspend Customs procedures for exported and imported goods which have signs of violated intellectual property rights and pay Customs fees at the agency.

Units assigned to collect Customs fees have to implement as prescribed to the provisions of Article 6 and Article 7 of Circular 274/2016/TT-BTC. The Vietnam Aviation port shall declare, collect and pay Customs fees as stipulated in Circular 194/2016/TT-BTC.

How to pay fees

Taxpayers can pay each pay period or monthly as previously prescribed. However, if taxpayers want to pay monthly, they have to register to the organization for fees collection.

Taxpayers have to pay in cash directly to the Customs authorities or transfer to the deposit account of the Customs office opened at the State Treasury account or mandated organization for collecting at commercial banks.

For the case of collecting fees once time including: Temporary import and re-export or temporary export, re-import will only charges fees one time when doing import or export procedures; Goods stored in bonded warehouses will be charged fees of Customs procedures when doing storage procedures, but not collect fees for stock delivering. For goods and means of transport in transit shall be collected fees only when doing entry procedures at the border gate, but not collect fees when doing exiting procedures.