On February 18, 2021, the Ministry of Finance issued Circular 14/2021/TT-BTC regulating the rates, collection, payment, management and use of customs fees and charges for goods and vehicles in transit issued by the Ministry of Finance, replacing Circular 274/2016/TT-BTC of the Ministry of Finance dated November 14, 2016 (“Circular 14”).
Here are some highlights of Circular 14.
- Add 2 new groups of customs fees:
Circular 14 has added two new types of customs fees, namely:The remaining fees and charges:
- Fee for issuance of temporary management book (ATA book) for goods temporarily exported for re-import according to Decree 64/2020/ND-CP: VND 1,000,000/book.
- Fee for re-issuance of temporary management book (ATA book) for goods temporarily exported for re-import according to Decree 64/2020/ND-CP: VND 500,000/book.
2. The remaining fees and charges:
Out of a total of 07 groups of customs fees and charges, 2 groups of customs fees are added, the remaining 5 levels of customs fees and charges remain unchanged compared to the previous regulations, specifically as follows:
- Customs fees for imports, exports, means of transport in and out: VND 20,000/declaration;
- Customs fee for inspection, supervision, and suspension of customs procedures for exported and imported goods showing signs of infringement of intellectual property rights: VND 200,000/application;
- Fee for goods in transit: VND 200,000/declaration;
- Fees for means of transport transiting overland (including: car, tractor): VND 200,000/vehicle;
- Fees for means of transport transiting waterways (including: ships, canoes, tractors, barges): VND 500,000/means.
3. The payers of customs fees and charges under Circular 14 include:
- Organizations and individuals that declare and submit customs declarations or documents replacing customs declarations (hereinafter referred to as declarations) for exported and imported goods, means of transport upon exit, and entry.
- Organizations and individuals applying for temporary management books (ATA books) for goods temporarily exported for re-import according to Decree No. 64/2020/ND-CP.
- The intellectual property right holder has been protected or a legally authorized person submits an application to the customs authority to inspect, supervise and suspend customs procedures for exported and imported goods showing signs of infringement of intellectual property rights in accordance with the law on intellectual property and the law on customs.
- Organizations and individuals that declare and submit declarations for goods and vehicles in transit.
The new fees and charges will officially be applied from April 15, 2021.
Hope the above information is helpful to The Esteemed Readers.
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