Contents of Expenditures from Collected Customs Fees

This is one of the notable contents of Decision 1157/QD-TCHQ on the Regulations on Management and Use of Customs Fees, issued on April 18, 2019.

The customs fee retained shall be managed and used in accordance with the regulations in Decree 120/2016/ND-CP, including:

- Expenditures under the autonomy policies include:

- Payment for overtime work to individuals performing tasks, services, and fee collection as per regulations;- Expenses for the implementation of tasks, services, and fee collection such as office supplies, electricity, water, etc.;- Regular maintenance costs for assets, machinery, and equipment directly serving the implementation of tasks, services, and fee collection;- Purchasing costs for materials and customs forms;- Other expenditures as regulated.

- Expenditures not under the autonomy policies related to the implementation of tasks, services, and fee collection include:

- Purchases and major repairs of assets, machinery, and equipment;- Other non-recurring expenditures.

More details can be found in the Regulations issued with Decision 1157/QD-TCHQ, effective from April 18, 2019.

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