On April 18, 2019, the General Department of Customs issued Decision No. 1157 / QD-TCHQ regulating the promulgation of regulations on management and use of customs fees effective on April 18, 2019.
Accordingly, Decision No. 1157 / QD-TCHQ has the following outstanding contents:
– The General Department of Customs is allowed to leave all the collected fees to cover the costs of providing services and collecting fees.
– Annually, the Customs Departments of provinces and cities shall make customs revenue and expenditure estimates and send them to the General Department of Customs (via the Finance – Administration Department) for evaluation and general synthesis in the revenue and expenditure estimates. State budget yearly sent to the Ministry of Finance.
– The General Department of Customs assigns the customs revenue and expenditure estimates to the budget-using units under and attached to the General Department of Customs on the basis of the estimates assigned by the Ministry of Finance and the unused customs fees. During the year, it will be transferred to the following year to continue using according to regulations.
– There are two spending regimes including spending on self-control and not self-control.
Thus, Decision No. 1157/QD-TCHQ issued regulations on management and use of customs fees for the General Department of Customs, the provincial, inter-provincial and municipal Customs Departments to implement.