Title: Circular 274/2016/TT-BTC 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: Ministry of Finance

Issuing Date: 14-11-2016

 

Scope and regulated entities

1. This Circular regulates the rate, collection, submission, management and use of the customs fees and the charges on goods and vehicles in transit.

2. This Circular applies to:

a) The organizations and individuals incurring the customs fees and the charges on goods and vehicles in transit;

b) The organizations collecting the customs fees and the charges on goods and vehicles in transit;

c) Other organizations and individuals concerning the collection, submission, management and use of the customs fees and the charges on goods and vehicles in transit.

Exemption from the fees and charges

In the following circumstances, the customs fees and the charges on goods and vehicles in transit shall be waived:

1. Humanitarian aid, grant aid; gifts to governmental agencies, political organizations, political - social organizations, social organizations, social - occupational organizations, people’s armed forces and individuals (exempted from taxes to the regulated extent); humanitarian or philanthropic gifts; effects of foreign organizations or individuals pursuant to diplomatic immunity regulations; hand luggage; postal goods and parcels exempted from import tax or export tax pursuant to current legal regulations.

2. Imports and exports shipped on express delivery, valued at VND 1,000,000 or less or incurring the sum of (regulated) taxes payable of less than VND 100,000.

3. Imports or exports whose customs value is less than VND 500,000 or which incur the total sum of (regulated) taxes payable of less than VND 50,000 at each time of import or export.

4. Goods sold, purchased or exchanged by residents in border areas within the regulated limit.

5. Transport vehicles frequenting the border and managed via a logbook but not by declaration.

6. Goods and vehicles in transit which are eligible for exemption according to international treaties to which Vietnam is a signatory or as per the commitments of the Government of Vietnam.

SCHEDULE OF CUSTOMS FEES AND CHARGES ON GOODS AND VEHICLES IN TRANSIT

No.	Entry	Rate
1	Customs fee on registration of a declaration	VND 20,000/declaration
2	Customs fee on examination, supervision or cessation of customs procedures over an import or export against which a request for intellectual property protection is filed	VND 200,000/request
3	Charge on the transit of goods	VND 200,000/declaration
4	Charge of the transit of a vehicle by land (automobile, tractor unit, tractor)	VND 200,000/vehicle
5	Charge on the transit of a vehicle by water (ship, motor boat, tractor unit, barge)	VND 500,000/vehicle

Download Vietnamese: Circular 274/2016/TT-BTC on the rate, collection, submission, management and use of the customs fees and the charges on goods and vehicles in transit.