Customs fees and charges

CUSTOMS FEES AND FEES

1. What is the customs fee?

Customs fees are understood as the amount of money businesses and service providers import and export goods

 must pay for the preparation of documents, import and export shipping fees or small costs incurred in connection with the service. Today, due to the convenience and cost suitable for businesses, customs fees are increasingly growing.

Enterprises have the right to choose a place to pay customs fees and charges, including:

– Pay customs fees and charges at the Customs Sub-Department;

– Pay customs fees and charges at the state treasury with an account opened by the Customs Sub-Department;

– Payment of customs fees and charges by bank transfer;

– Pay customs fees and charges at the customs office.

2. Payable customs fees and charges:

According to Article 4 Circular 14/2021/TT-BTC stipulates the customs fees and charges for goods and means of transport in transit which are calculated based on the Schedule of customs fees and charges for goods and means of transport in transit promulgated together with this Circular. changes from the previous regulations.

Specifically, the customs fees and charges according to the Schedule of customs fees and charges for goods and means of transport in transit are attached. Circular 14/2021/TT-BTC stipulates as follows:

3. Cases in which customs fees and charges are exempted:

When carrying out customs procedures, customs fees and charges must be paid. However, in many cases, customs fees and charges for goods and means of transport in transit are exempted. Pursuant to the provisions of Article 3 Circular 14/2021/TT-BTC Organizations and individuals that carry out customs procedures for export, import, transit goods, exit, entry or transit means of transport in the following cases are exempt from fees and charges:

- Goods of humanitarian aid, non-refundable aid; gifts and gifts for humanitarian and charitable purposes; gifts for state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed forces units, individuals (exempt from tax within the norm) according to the law); postal items and parcels are exempt from import and export tax in accordance with current law; belongings of foreign organizations and individuals according to the regulations on diplomatic immunity; carry-on baggage.

- Imported and exported goods sent via express delivery service with the tax amount (as prescribed) payable under VND 100,000 or goods valued at VND 1,000,000 or less.

- Imported and exported goods with a total tax amount (as prescribed) payable under VND 50,000 for a single export or import, or exported or imported goods with a customs value of less than 50,000 VND. less than 500,000 Vietnamese dong.

- Goods exchanged, bought and sold by border residents within prescribed norms.

- Means of transport that frequently cross the border are managed in a non-managed manner by means of declarations and open monitoring books.

- Goods and means of transport in transit which, according to the provisions of international treaties to which Vietnam is a member, or committed by the Government of Vietnam, are free of charge and fee.

4. Payers and organizations collecting customs procedure fees:

4.1. Payers of customs fees and charges:

– Customs fee payers include:

+ For exported or imported goods and means of transport on exit or entry, organizations and individuals shall declare and submit customs declarations or documents to replace customs declarations;

+ For goods temporarily exported for re-import according to Decree No. 64/2020/ND-CP On June 10, 2020 of the Government guiding the implementation of the temporary admission mechanism under the Istanbul Convention, organizations and individuals request the grant of temporary admission books (ATA book);

+ For exported or imported goods showing signs of infringing upon intellectual property rights according to the provisions of the law on intellectual property and the law on customs, the intellectual property right holder has been protected or a legally authorized person shall submit an application to the customs authority for inspection, supervision and suspension of customs procedures.

Fee payers include: organizations and individuals that declare and submit declarations for goods and means of transit in Vietnam.

4.2. Organization of collection of customs fees and charges:

- Agencies competent to organize the collection of customs fees and charges include: customs offices where procedures are carried out for means of transport on exit, entry or in transit; The customs office where the declaration is registered for exported, imported or transited goods; The customs authority where the application is received for inspection, supervision and suspension of customs procedures for exported or imported goods finds that there are signs of infringement of intellectual property rights.

– The collection of customs fees and charges is authorized by the customs authority to collect fees and charges (including the Vietnam Chamber of Commerce and Industry collecting customs fees for the issuance of ATA books).

5. Procedures for payment of customs fees and charges to the state budget:

5.1. Composition and number of records:

- Components of the dossier include: State budget payment receipt or a document of a competent state agency requesting the state budget payer to pay money into the state budget.

– Number of records:

+ In case of direct payment: 01 original receipt of payment to the state budget. However, if you pay directly at the bank but have not participated in the coordination of state budget collection with agencies in the financial sector, it is necessary to make 02 original documents of payment to the state budget or 01 original 01 copy of the document. A copy of a competent state agency's request for state budget payers to pay money into the state budget.

+ In case of electronic payment: 01 state budget payment receipt is made on the application programs at the electronic portal of the tax administration agency or the National Public Service Portal or the system. electronic payment application organization providing intermediary payment services or banks.

5.2. The order of execution:

- In case of electronic payment to the state budget:

+ In case of payment to the state budget via the portal of the tax administration agency: to make a receipt of payment to the state budget, confirm the acceptance of payment and send the receipt of payment to the state budget to the tax authority. For tax administration by the electronic method, the state budget payer needs to use the electronic tax transaction account granted by the tax administration agency to log into the electronic tax payment system on the agency's website. Tax Administration.

+ In case of state budget payment via the National Public Service Portal: the state budget payer will follow the same steps as the case of state budget payment via the Portal after successfully logging in. access to the National Public Service Portal.

+ In case of payment to the state budget via electronic payment service of a bank or an intermediary payment service provider: to log in to the corresponding electronic payment application system of the bank or organization providing intermediary payment services (such as ATM, Internet Banking, Mobile Banking or other forms of electronic payment), the state budget payer uses the account with the username and password to access the account provided by the bank or organization. payment intermediary service providers; then, the submitter needs to make a payment receipt to the state budget according to the instructions on the electronic payment application system of each banking system or intermediary payment service provider.

- In case of direct payment to the state budget:

+ The state budget payer shall make a receipt for payment to the state budget or send directly to the State Treasury or the bank or the collection agency the documents of the competent state agency on the request to pay money to the state budget. state budget to carry out the procedures for payment to the state budget.

+ Where the payer carries out the procedures for payment to the state budget, the State Treasury or the collection agency shall check the legality and validity on the payment receipts to the state budget or documents of competent state agencies on requesting state budget payers to pay money into the state budget, checking account balances of state budget payers (if any). Then, carry out the procedures to collect cash from the payer and issue the state budget payment receipt to the state budget payer.

+ The State Treasury or the bank or the collection agency (where the payer carries out the procedures for state budget payment) shall notify the state budget payer to re-make the payment receipt to the state budget to make the payment to the state budget. in the above order in case the payer's account balance is not enough to deduct to state budget.