THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 108/2007/QD-BTC
Hanoi, December 26, 2007
 
DECISION
PROVIDING FOR FEE RATES AND THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF FEES FOR THE GRANT OF CERTIFICATES OF IMPORT RIGHT AND EXPORT RIGHT TO FOREIGN TRADERS WITHOUT PRESENCE IN VIETNAM
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees; Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 90/2007/ND-CP of May 31, 2007, providing for the import right and export right of foreign traders without presence in Vietnam;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of the Industry and Trade Ministry’s opinions in Official Letter No. 1233/BCT-XNK of September 19, 2007, on collection of fees for the grant of certificates of import right and export right to foreign traders without presence in Vietnam;
At the proposal of the director of the Tax Policy Department,

>> See also:  Goods under the temprorary import, re-Export have to declare dutiable value

DECIDES:
Article 1.- To promulgate together with this Decision the Table of fee rates for the grant of certificates of import right and export right to foreign traders without presence in Vietnam as defined in Article 2 of this Decision.
Article 2.- Payers of fees specified in the Table of fee rates are foreign traders (established and making business registration according to or recognized by the law of a foreign country) without presence in Vietnam who are from countries or territories being members of the World Trade Organization or having bilateral agreements with Vietnam on this issue, when they register and are granted, by competent Vietnamese agencies defined in Article 3 of this Decision, certificates of import right and export right of foreign traders without presence in Vietnam.
Article 3.- Fee-collecting agencies are the Ministry of Industry and Trade and competent state agencies authorized by the Minister of Industry and Trade to grant certificates of import right and export right to foreign traders without presence in Vietnam and to collect fees (referred to as fee-collecting agencies).
Article 4.- Fees for the grant of certificates of import right and export right to foreign traders without presence in Vietnam shall be managed and used as follows: Fee-collecting agencies may retain 100% (one hundred percent) of collected fee amounts to cover partly the following expenses for fee collection:
1. Expenses for hiring Vietnamese and foreign experts for assessment and verification of personal records and other information related to the dossiers of application for certificates of registration of import right and export right of foreign traders without presence in Vietnam; expenses for communication and public information work, guidance on the procedures for registration of import right and export right of foreign traders without presence in Vietnam.
2. Expenses for fee collection activities and services, including expenses for stationery, printing of certificates of registration of import right and export right of foreign traders without presence in Vietnam, telephone and telegraph charges and postage.
3. Expenses for regular repair or overhaul of assets, machines and equipment used for fee collection activities.
Article 5.-
1. This Decision takes effect 15 days after its publication in “CONG BAO.”

>> See also:  Official Dispatch No. 1744/TCHQ-GSQL dated April 22, 2011 of the Ministry of Customs on C/O form D for on-spot import and export

2. Other contents related to the collection, remittance, management and use of fees for the grant of certificates of import right and export right of foreign traders without presence in Vietnam and not mentioned in this Decision shall be implemented according to the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of the Ordinance on Charges and Fees and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC.
Article 6.- Problems arising in the course of implementation should be reported to the Ministry of Finance for study and additional guidance.
 

 

 
FOR THE MINISTER OF FINANCE
VICE MINISTER



Truong Chi Trung
 
TABLE OF FEE RATES
FOR THE GRANT OF CERTIFICATES OF IMPORT RIGHT AND EXPORT RIGHT TO FOREIGN TRADERS WITHOUT PRESENCE IN VIETNAM
(Promulgated together with the Finance Minister’s Decision No. 108/2007/QD-BTC of December 26, 2007)

 

No
Types of service­
Unit of calculation
Fee rates
1
Grant of new certificates­
Million dong/certificate
6
2
Re-grant of certificates­
Million dong/certificate
3
3
Modification of certificates­
Million dong/certificate
3
4
Extension of certificates­
Million dong/certificate
3