Declaration and Payment of Customs Fees, Charges, and Transit Fees for Goods and Means of Transport by Taxpayers
Translation
How are the declaration and payment of customs fees, charges, and transit goods and vehicle fees of the taxpayer regulated? Which document stipulates this? Looking forward to your prompt response.Declaration and Payment of Customs Fees, Charges for Goods and Transit Vehicles by the Payer as Stipulated in Article 5 of Circular 14/2021/TT-BTC. Specifically:
- Payers of fees and charges shall comply with the regulations of this Circular when:
+ Registering a declaration for export, import, and transit goods; vehicles for exit, entry, and transit.
+ Requesting the issuance of ATA books for temporarily exported goods for re-importation as defined in Decree No. 64/2020/ND-CP.
+ Submitting applications to the customs authorities for inspection, supervision, or temporary suspension of customs procedures for export or import goods suspected of intellectual property rights infringement.
- Fees and charges shall be paid in cash or via non-cash payment methods in accordance with Circular No. 13/2017/TT-BTC dated February 15, 2017, of the Minister of Finance on the management of cash collection and expenditure through the State Treasury system, and Circular No. 136/2018/TT-BTC dated December 28, 2018, of the Minister of Finance amending and supplementing several articles of Circular No. 13/2017/TT-BTC. Fees shall be paid into the state budget or the account of the authorized fee-collecting organization. Charges shall be deposited into the customs authority’s fee collection account at the State Treasury or the account of the authorized fee-collecting organization.
- In cases of multiple declaration registrations within a month, the payer shall register with the fee-collecting organization to make monthly payments.
Based on the list of declarations requiring fee payment notified by the customs authority, payers must make their payments within 10 days from the beginning of the following month, in accordance with the procedures stipulated in Article 4 of Decree No. 11/2020/ND-CP dated January 20, 2020, of the Government of Vietnam on administrative procedures in the domain of the State Treasury and Circular No. 184/2015/TT-BTC dated November 17, 2015, of the Minister of Finance on procedures for tax declaration, tax guarantees, tax payment, late payment interest, fines, fees, and other collections for exported, imported, and transited goods and vehicles. Payers shall either submit fee payments or request money transfers for fee payments in accordance with the regulations.
Respectfully.
