Entities exempt from fees and charges for goods and vehicles in transit in Vietnam

Entities exempt from fees and charges for goods and vehicles in transit in Vietnam (Image from the Internet)

1. Regulations on declaration and payment of fees and charges for goods and vehicles in transit in Vietnam

According to Article 5 of Circular 14/2021/TT-BTC, the regulations on declaration and payment of fees and charges by fee payers for goods and vehicles in transit in Vietnam are as follows:

- Fee payers shall make payments in accordance with the stipulations in this Circular when:

+ Registering a declaration for export, import, transit goods; vehicles exiting, entering, or transiting.

+ Requesting the issuance of an ATA carnet for temporary export and re-import goods as stipulated in Decree 64/2020/ND-CP.

+ Lodging a customs inspection, supervision request, or a temporary suspension of customs procedures application for export, import goods showing signs of intellectual property rights infringement.

- Fees and charges can be paid in cash or via non-cash payment methods as stipulated in Circular 13/2017/TT-BTC which governs cash management through the State Treasury system, and Circular 136/2018/TT-BTC that amends and supplements several articles of Circular 13/2017/TT-BTC. Charges are deposited into the state budget or the account of the organization authorized to collect fees, charges. Fees are deposited into a fee-collecting deposit account of the customs authority at the State Treasury or the account of the organization authorized to collect fees, charges.

- If there are multiple declaration registrations within a month, the fee payer registers with the fee-collecting organization to pay monthly.

Based on the list of declarations subject to fees and charges as notified by the customs authority. No later than 10 days into the following month, the fee payer must pay fees and charges in accordance with the procedures specified in Article 4 of Decree 11/2020/ND-CP, which governs administrative procedures in the State Treasury field and Circular 184/2015/TT-BTC which governs procedures related to tax declaration, tax guarantee, and the collection and payment of taxes, late fees, fines, fees, charges, and other related revenues on export, import, transit goods and transport vehicles exiting, entering, or transiting in order to make payments or request fee and charge transfers as stipulated.

2. Entities exempt from fees and charges for goods and vehicles in transit in Vietnam

Article 3 of Circular 14/2021/TT-BTC stipulates the exemption of customs fees and charges for organizations and individuals conducting export, import, or transit procedures for goods, vehicles exiting, entering, or transiting under the following circumstances:

- Humanitarian aid, non-refundable aid; gifts to governmental agencies, political organizations, socio-political organizations, social organizations, professional social organizations, armed forces units, individuals (tax exempt within limits according to regulations); gifts for humanitarian or charitable purposes; personal effects of foreign organizations and individuals under diplomatic immunity; personal baggage; postal items not subject to export, import tax as stipulated by the current law.

- Export, import goods sent through express delivery services valued at 1,000,000 VND or less, or with due taxes (various taxes as stipulated) below 100,000 VND.

- Export, import goods with a customs value less than 500,000 VND or with total due taxes (various taxes as stipulated) cumulatively below 50,000 VND for each import or export instance.

- Goods traded or exchanged by border residents within regulated limits.

- Transport vehicles frequently crossing borders managed via an open registration book, not by declaration.

- Goods, transport vehicles in transit exempt from fees, charges under international treaties to which Vietnam is a signatory or Governmental commitments of Vietnam.

3. Customs fees and charges for goods and vehicles in transit in Vietnam

Customs fee and charge rates for goods and vehicles in transit in Vietnam are stipulated in the Customs Fee and Charge Rate Schedule attached to Circular 14/2021/TT-BTC as follows:

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