Title: Circular No. 274/2016/TT-BTC dated November 14, 2016, on the rate, collection, submission, management and use of the customs fees and the charges on goods and vehicles in transit

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Relevant Agencies

Issuing Date: 14-11-2016

Circular 274/2016/TT-BTC stipulating the collection rate, regime of collection, payment, management and use of customs fees and charges for goods and vehicles in transit issued by the Ministry of Finance on November 14, 2016 .
- Accordingly, Circular No. 274/2016 stipulates customs fees and charges for goods and vehicles in transit instead of fees in the customs field in Circular 172/2010/TT-BTC. Customs fees are regulated as follows:

+ Customs fee for declaration registration: 20,000 VND/declaration;

+ Customs fee for inspection, supervision or suspension of customs procedures for exported and imported goods with claims for protection of intellectual property rights: 200,000 VND / 01 application;

+ Transit fee for goods: 200,000 VND/declaration;

+ Fees for means of road transit (including: cars, tractors, tractors): 200,000 VND/vehicle;

+ Fees for means of transit by waterway (including: ships, canoes, tractors, barges): 500,000 VND/vehicle.

- Circular 274/TT-BTC stipulating a number of cases in which customs fees and charges for goods and vehicles in transit are exempted, such as:

+ Goods of humanitarian aid and non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed forces units, individuals; gifts and gifts for humanitarian and charitable purposes; belongings of foreign organizations and individuals according to the regulations on diplomatic immunity;

+ Imported and exported goods sent via express delivery service valued at VND 1,000,000 or less or with a tax payable of less than VND 100,000;

+ Goods exported or imported with a customs value of less than VND 500,000 or a total tax payable of less than VND 50,000 for a single export or import;

+ Goods bought, sold and exchanged by border residents within prescribed norms;

- In addition, Circular No. 274/BTC guides the payers to declare and pay fees and charges as follows:

+ Charge and fee payers shall pay fees and charges each time they are incurred for customs activities;

+ In case the declaration is registered several times a month, the fee payer shall register with the fee-collecting organization to pay the fee monthly;

+ Goods temporarily imported for re-export or temporarily exported for re-import are only charged 01 (one) time when carrying out import or export procedures. Goods stored in bonded warehouses and goods and means of transport in transit are also carried out similarly.

In addition, Circular 274/2016 also guides the organization of fee and charge collection to declare and pay fees and charges. The customs authority that collects the fees may keep all the collected costs to cover the costs of service provision and toll collection.

Circular 274/2016/TT-BTC stipulating customs fees and charges for goods and vehicles in transit takes effect from January 1, 2017.