Customs Fees and Charges for Goods and Transit Vehicles

According to Circular 265/2016/TT-BTC, several cases are exempt from customs fees, transit commodity fees, and vehicle fees, such as:

- Gifts for humanitarian or charitable purposes.

- Exported and imported goods sent via express delivery services valued at under 1,000,000 VND or with payable tax amounts under 100,000 VND.

- Exported and imported goods with customs value under 500,000 VND or with a total payable tax amount under 50,000 VND per export or import instance.

- Goods traded and exchanged by border residents within the regulated limits.

- Transport vehicles that frequently cross the border and are managed through logbook methods instead of declarations.

- Goods and transit vehicles exempted according to international treaties to which Vietnam is a signatory or commitments by the Government of Vietnam.

Several cases are exempt from customs fees, transit commodity fees, and vehicle fees. Such as:

- Gifts for humanitarian or charitable purposes.

- Exported and imported goods sent via express delivery services valued at under 1,000,000 VND or with payable tax amounts under 100,000 VND.

- Exported and imported goods with customs value under 500,000 VND or with a total payable tax amount under 50,000 VND per export or import instance.

- Goods traded and exchanged by border residents within the regulated limits.

- Transport vehicles that frequently cross the border and are managed through logbook methods instead of declarations.

- Goods and transit vehicles exempted according to international treaties to which Vietnam is a signatory or commitments by the Government of Vietnam.

The circular is effective from January 01, 2017, and replaces Circular 172/2010/TT-BTC dated November 02, 2010, of the Minister of Finance.

Source: Finance Magazine

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