Is it possible to pay customs fees and charges for goods and vehicles in transit by non-cash payment methods in Vietnam?
Is it possible to pay customs fees and charges for goods and vehicles in transit by non-cash payment methods in Vietnam?
May I ask, I am a trader importing fruits across the Vietnam - China border, because it is not convenient to carry a lot of cash during the travel, can I pay in another form? Thank you.
1. Is it possible to pay customs fees and charges for goods and vehicles in transit by non-cash payment methods in Vietnam?
Pursuant to Article 5 of Circular 14/2021/TT-BTC stipulating declaration and payment of fees and charges as follows:
1. Payers shall declare and pay fees and charges as prescribed herein when:
a) Registering declarations for imported, exported or transited goods; ongoing, outgoing or in-transit vehicles.
b) Applying for ATA carnets for temporarily exported goods under regulations of Decree No. 64/2020/ND-CP.
c) Requesting customs authorities to carry out inspection, supervision and suspension of customs procedures for imports or exports showing signs of infringement upon IPRs.
2. Fees and charges shall be paid in cash or by non-cash payment methods as prescribed in the Minister of Finance's Circular No. 13/2017/TT-BTC dated February 15, 2017 of the Minister of Finance and Circular No. 136/2018/TT-BTC dated December 28, 2018. Charges shall be paid to state budget or accounts of the organizations mandated to collect fees and charges. Fees shall be paid to deposit accounts of customs authorities opened at the State Treasury or accounts of the organizations mandated to collect fees and charges.
3. If submitting various declarations in a month, the payer shall register the payment of fees/charges on a monthly basis.
Based on the list of declarations provided by the customs authority, within 10 days of the following month, the payer shall pay fees/charges according to the procedures laid down in Article 4 of the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 and the Minister of Finance’s Circular No. 184/2015/TT-BTC dated November 17, 2015 for paying fees/charges or requesting transfer of fees/charges as prescribed.
Thus, based on the above provisions, it is possible to pay customs fees and charges for goods and vehicles in transit by non-cash payment methods in Vietnam as prescribed in Circular 13/2017/TT-BTC and Circular No. 136/2018/TT-BTC.
In the above case, you can pay in non-cash payment methods as prescribed by law. Fees and charges may be paid by bank transfer to the account of the organization authorized to collect fees and charges according to regulations.
2. What are regulations on mandate for collection of fees and charges in Vietnam?
Pursuant to Article 6 of Circular 14/2021/TT-BTC stipulating mandate for collection of fees and charges as follows:
The mandate for collection of fees and charges for goods and vehicles in transit shall be performed in accordance with regulations on mandate for collection of taxes and other payables to state budget which are collected by tax authorities in accordance with regulations of the Law on tax administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020.
Best Regards!
