THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 64/2005/QD-BTC
Hanoi, September 15, 2005
 DECISION
PROVIDING THE REGIME OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF CUSTOMS CHARGES AND FEES
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 101/2001/ND-CP of December 31, 2001, detailing the implementation of a number of articles of the Customs Law regarding customs procedures and customs inspection and supervision regime;
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;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision a Table of customs charge and fee rates.
Article 2.- Charge and fee payers are organizations and individuals (including Vietnamese and foreign organizations and individuals) for whom customs authorities carry out customs jobs involving the collection of charges and/or fees specified in the Table of charge and fee rates, promulgated together with this Decision (except for the cases defined in Article 3 of this Decision).
Article 3.-
1. Customs charges and fees shall not be collected in the following cases:
a/ Humanitarian or non-refundable aids; gifts to state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people’s armed force units, and gifts to individuals within the limits not liable to income tax on high-income earners; belongings and chattels of foreign organizations and individuals under diplomatic immunity regulations; hand luggage;
b/ Goods going through customs procedures and being kept in customs warehouses for customs clearance the next day;
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