| THE MINISTRY OF FINANCE ------------------ No.43/2009/TT-BTC | SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness -------------------------- Hanoi, March 9, 2009 |
CIRCULAR
Providing for rates and collection, remittance, management and use of customs charges and fees
Pursuant to the Government’s Decree No.57/2002/ND-CP dated June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 24/2006/ND-CP dated March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP dated June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 154/2005/ND-CP dated December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision;
Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the collection, remittance, management and use of customs charges and fees as follows:
Article 1.
Charge and fee payers
Customs charge and fee payers are organizations and individuals having luggage or goods on import, export or in transit, or means of transport on entry, exit or in transit, and have customs-related jobs performed by customs offices for which they have to pay charges or fees under this Circular.
Article 2.
Cases not subject to customs charges and fees
1. Goods provided as humanitarian aid or non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people’s armed forces units or individuals; belongings of foreign organizations or individuals belongings of foreign organizations or individuals under regulations on diplomatic immunities; luggage; mailers or postal parcels weighing under 5 kg and valued at under VND 5 million (including imported and exported goods consigned via express mail services in the form of mailers or postal parcels);
2. Goods undergoing customs clearance which are kept in customs warehouses for completion of customs procedures on the next day;
3. On-spot imported and exported goods (including goods traded between export-processing enterprises and the inland and between export- processing enterprises);
4. Escort of seagoing ships and goods and luggage on seagoing ships from buoy zero to seaport areas and vice versa.
Article 3.
Rates and collection, remittance, management and use of customs charges and fees
1. Rates: Custom charge and fee rates are specified in the Table of customs charge and fee rates attached to this Circular.
2. Collection, remittance, management and use: Customs charges and fees constitute a state budget revenue and shall be managed and used as follows:
2.1. Customs offices directly collecting customs charges and fees shall declare and remit all the collected customs charge and fee amounts into charge and fee custody accounts at state treasuries in the localities where they collect charges and fees, for monitoring and spending control.
2.2. Customs offices may use the whole (100%) of the collected customs charge and fee amounts to cover charge and fee collection jobs and services, and the following:
a/ Purchase of customs seals (made of frangible paper, plastic cords, steel cables, and container seal bolts).
b/ Purchase of supplies, prints or stationery directly for customs clearance and charge and fee collection.
c/ Payment for overtime or night-time work to officers carrying out customs procedures and colleting customs charges and fees.
d/ Payment of work-trip allowances and partial communication charges for officers carrying out customs procedures and colleting customs charges and fees.
e/ Payment for hiring organizations and individuals to carry out customs procedures.
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