THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 73/2006/QD-BTC
Hanoi, December 18, 2006
 
DECISION
PROVIDING FOR THE COLLECTION, REMITTANCE, 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. 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 implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures and customs inspection and supervision;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, obligations, competence 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.- Payers of customs charges and fees are organizations and individuals with  imported, exported or transited goods and luggage; means of transport on entry, exit or in transit for whom customs agencies perform customs activities liable to charges or fees specified in the Table of customs charge and fee rates promulgated together with this Decision (except for the cases defined in Article 3 of this Decision). 
Article 3.- Customs charges and fees are not collected with respect to:
1. Humanitarian or non-refundable aids; gifts to state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people’s armed forces units, and gifts to individuals; personal effects of foreign organizations and individuals eligible for diplomatic immunities; hand luggage; postal items and parcels weighed under 5 kg and valued less than VND 5 million; 
2. Goods, which have been through customs procedures, kept at customs warehouses for customs clearance in the next day;
3. Goods imported or exported on the spot;
4. Escort of seagoing vessels and goods and luggage transported by seagoing vessels from buoy “zero” to seaport waters and vice versa.
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