THE MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.107/2012/TT-BTC
Hanoi, June 28, 2012
 
CIRCULAR
GUIDING THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES AND FEES FOR MANAGEMENT OF AQUATIC PRODUCT QUALITY, SAFETY AND HYGIENE
 
Pursuant to the Government’s Decree No.57/2002/ND-CP, of June 03, 2002 detailing the implementation of the Ordinance on Charges and fees;
Pursuant to the Government’s Decree No.24/2006/ND-CP, of March 06, 2006 amending and supplementing a number of articles of the Decree No.57/2002/ND-CP, of June 03, 2002;
Pursuant to the Government’s Decree No.163/2004/ND-CP, of September 07, 2004 detailing the implementation a number of articles of the Ordinance on Food Hygiene and Safety; a number of articles of the Ordinance on veterinary medicine, the Ordinance on Livestock breed, the Ordinance on Plant Protection and Quarantine;
Pursuant to the Government’s Decree No.118/2008/ND-CP, of November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After obtaining opinion of the Ministry of Agriculture and Rural Development at the official dispatch No.805/BNN-TC, of March 22, 2012;
At the proposal of Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular guiding the collection, remittance, management and use of charges and fees for management of aquatic product quality, safety and hygiene, as follows:
Article 1. Subjects of application
Foreign and Vietnamese organizations, individuals producing and trading in fisheries and aquatic products exporting, importing and domestic selling; producing and trading in veterinary drugs, animal feed, chemicals and bioproducts used in aquaculture in Vietnam shall pay charges and fees at the rates prescribed in Article 2 of this Circular when competent state agencies in the agriculture and rural development sector perform operations to manage food quality, safety and hygiene and aquatic product hygiene in accordance with laws.
Charges and fees for the management of aquatic product quality, safety and hygiene shall be collected in Vietnam dong. When foreign organizations or individuals wish to pay charges and fees in a foreign currency, they may pay them in the US dollar (USD) at the average exchange rate on the inter-bank foreign exchange market announced by the State Bank of Vietnam at the time of collection.
Article 2. Rates of charges, fees
Rates of Charges and fees for the management of aquatic product quality, safety and hygiene shall be implemented under the table of Charges and Fees promulgated together this Circular.
Article 3. The collection, remittance, management and use of Charges and fees

1. State management agencies in charge of aquatic product quality, safety and hygiene (including the Department of Quality Management of Agricultural, Forest and Aquatic Products, the Animal Health Department, the Aquaculture Department, their attached units and local management agencies in charge of aquatic product quality, safety and hygiene) that perform the operations on collection of charges, fees stated in Article 2 of this Circular shall organize the collection, remittance, management.