According to Ministry of Finance's Circular No. 274/2016 / TT-BTC dated November 14th, 2016, the collection, submission, management and use of customs fees and charges on goods and means in transit, the payer shall pay the fees and charges in cash or bank transfer to the transaction account of the relevant customs authority at the state treasury or the organization mandated for collection at a commercial bank.
In order to guide the collection and submission, the General Department of Customs requires its units to propagate and encourage import and export enterprises to pay customs fees and charges through authorized commercial banks and state treasuries to minimize the collection of fees and charge in cash at the Customs offices.
At areas that cannot implement the collection of customs fees and charges via commercial banks or state treasuries (such as especially difficult areas, areas far from a bank or treasury's points, or fees on non-commercial goods at airports, seaports, of border residents), the collection in cash will be carried out.
For the above-mentioned cases, the General Department of Customs requests the provincial and municipal Customs Departments to intensify the strict management measures to avoid the situation of taking advantage of the collection in cash to cause difficulties and trouble for enterprises when carrying out customs procedures.
Source: Customs News
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