What goods are exempt from customs fees in Vietnam? What are the current customs fee rates in Vietnam?
What goods are exempt from customs fees in Vietnam?
Pursuant to Article 3 of Circular 14/2021/TT-BTC, the following entities are exempt from customs fees:
Customs fee exemption applies to organizations and individuals conducting customs procedures for exporting, importing, transit goods, exit, entry, transit vehicles in the following cases:
- Humanitarian aid, non-refundable aid; gifts to government agencies, political organizations, socio-political organizations, social organizations, professional social organizations, people's armed units, individuals (tax-exempt within prescribed limits); gifts for humanitarian or charitable purposes; belongings of foreign organizations and individuals under diplomatic immunity regulations; personal luggage; postal packages exempt from export and import duties according to current legal regulations.
- Export or import goods sent via express delivery services with a value of up to 1,000,000 Vietnamese dong or with tax liabilities (various taxes as prescribed) of less than 100,000 Vietnamese dong.
- Export or import goods with a customs value of less than 500,000 Vietnamese dong or with total tax liabilities (various taxes as prescribed) of less than 50,000 Vietnamese dong per import or export occasion.
- Goods traded or exchanged by border residents within prescribed limits.
- Vehicles frequently transiting through borders managed through an open logbook method, not managed by a declaration form.
- Goods and transport vehicles transiting that are exempt from fees and charges according to international treaties to which Vietnam is a member or commitments by the Government of Vietnam.
What goods are exempt from customs fees in Vietnam? What are the current customs fee rates in Vietnam? (Image from Internet)
What are the current customs fee rates in Vietnam?
The customs fee rates are specified in the Schedule of customs fees and transit goods and transport vehicles fees issued along with Circular 14/2021/TT-BTC as follows:
| No. | Fee Description | Fee Rate |
|---|---|---|
| 1 | Customs fee for export and import goods, exit and entry vehicles | 20,000 dong/declaration |
| 2 | Customs fee for inspection, supervision, and temporary suspension of customs procedures for export and import goods with signs of intellectual property infringement | 200,000 dong/application |
| 3 | Customs fee for issuing ATA Carnet | 1,000,000 dong/ATA Carnet |
| 4 | Customs fee for re-issuing ATA Carnet | 500,000 dong/ATA Carnet |
| 5 | Fee for transit goods | 200,000 dong/declaration |
| 6 | Fee for road transit vehicles (including cars, tractors, and motorcycles) | 200,000 dong/vehicle |
| 7 | Fee for waterway transit vehicles (including ships, canoes, tugboats, barges) | 500,000 dong/vehicle |
Thus, currently, there are four levels of customs fee rates as follows:
- Customs fee for export and import goods, exit and entry vehicles: 20,000 dong/declaration;
- Customs fee for inspection, supervision, and temporary suspension of customs procedures for export and import goods with signs of intellectual property infringement: 200,000 dong/application applies to;
- Customs fee for issuing ATA Carnet: 1,000,000 dong/ATA Carnet;
- Customs fee for re-issuing ATA Carnet: 500,000 dong/ATA Carnet.
What are procedures for the declaration and payment of customs fees in Vietnam?
Based on Article 5 of Circular 14/2021/TT-BTC, the declaration and payment of customs fees are executed as follows:
- Customs fee payers must pay the fees when:
+ Registering declarations for export, import, transit goods; exit, entry, transit vehicles.
+ Requesting the issuance of ATA Carnet for temporarily exported and re-imported goods as prescribed in Decree 64/2020/ND-CP.
+ Submitting a request to the customs authorities for inspection, supervision, and temporary suspension of customs procedures for export and import goods with signs of intellectual property infringement.
- Fees may be paid in cash or via non-cash payment methods as regulated in Circular 13/2017/TT-BTC and Circular 136/2018/TT-BTC. Fees are paid into the state budget or the account of the organization authorized to collect them. Fees are deposited into the customs agency's fee-collecting account at the State Treasury or the account of the organization entrusted with the fee collection.
- In cases of multiple declaration registrations in a month, the fee payer may register with the fee collecting organization to pay fees monthly.
Based on the list of declarations requiring fee payment as notified by the customs authorities. By the 10th day of the following month at the latest, the fee payer must pay the fees as per the procedures prescribed in Article 4 of Decree 11/2020/ND-CP and Circular 184/2015/TT-BTC regulating procedures for tax declaration, tax guarantee, tax collection, tax payment deadlines, penalties, fees, charges, and other collections for export, import, and transit goods and vehicles to pay the fees or request money transfers to pay fees as prescribed.
