APPENDIX 2: TABLE OF FEES AND CHARGES IN THE CUSTOMS FIELD
(Issued with Decision No. 64/2005/QD-BTC dated September 15, 2005 of the Minister of Finance)
I. FEES AND CHARGES
1. Customs clearance fees
Status
Type of goods | Unit of measure | Collection level (copper) | ||
I | REGULAR GOODS | |||
1 | Goods transported by ship or barge (loose, goods contained in bags, barrels, drums, tanks, or tanks of different types) | |||
a) | - Minimum collection from 1 ton or less | Ton | 10,000 | |
- Collection from the 2nd ton onwards | Ton | 600 | ||
b) | Cargo transported by ship (same type of cargo ) with a standard charge of 1 ton of cargo | Ton | 300 | |
Maximum collection level when carrying out customs procedures for: | ||||
- Ships with a tonnage of less than 10,000 GT (registered tonnage of gross tonnage) | Ship | Not more than 2,000,000 | ||
- Ships with a tonnage of 10,000 GT to less than 20,000 GT | Ship | Not more than 4,000,000 | ||
- Ships with a tonnage of 20,000 GT to under 70,000 GT | Ship | Not more than 5,000,000 | ||
- Ships with a tonnage of 70,000 GRT or more | Ship | Not more than 6,000,000 | ||
2 | Road freight | |||
a) | Goods transported by car | Ton | 4,000 | |
b) | For goods transported by train | Ton | 1,500 | |
3 | Postal items, parcels | |||
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Status
Type of goods | Unit of measure | Collection level (copper) | ||
a) | Type from 5 kg to under 20 kg | Time | 7,000 | |
b) | Type from 20 kg to 50 kg | Time | 10,000 | |
c) | From 50 kg or more, every 10 kg will be charged extra. | 10 kg | 500 | |
d) | From 1 ton or more, additional charge | Ton | 3,000 | |
II | CONTAINER GOODS | |||
1 | Goods contained in 20-foot container | Container | 30,000 | |
2 | Goods in 40 foot container | Container | 60,000 | |
III | GOODS ARE CARS, MOTORBIKES OF ALL KINDS | |||
1 | Cars of all kinds | |||
a) | Complete car | Car | 18,000 | |
b) | Auto parts | Set | 20,000 | |
2 | Motorcycle (set) | Vehicle, Parts Kit | 6,000 | |
2. Customs escort fee
Status
Type of goods | Unit of measure | Collection level (copper) | |
1 | Car | ||
a) | Escort under 100 km | The | 48,000 |
b) | Escort from 100 km to 150 km | The | 96,000 |
c) | Escort from 150 km or more, additional charge for every 50 km increase | The | 30,000 |
2 | Train | ||
a) | Under 100 km | Car | 42,000 |
b) | From 100 km to 200 km | Car | 96,000 |
c) | From 200 km and above, additional 50 km charge | Car | 20,000 |
3 | Ship | ||
a) | For types with a tonnage of less than 300 GT, the same collection rate as for river and sea barges is applied (specified in point 4 below). | ||
b) | Type with a tonnage from 300 GT to under 1,000 GT | ||
- Escort under 200km | The | 360,000 | |
- Escort from 200 km to 300 km | The | 720,000 | |
- Escort from over 300 km, additional charge for every 50 km increase | The | 100,000 | |
c) | Type with a tonnage of 1,000 GT or more | ||
- Escort under 200km | The | 600,000 | |
- Escort from 200 km to 300 km | The | 1,200,000 | |
- Escort from over 300 km, additional charge for every 50 km increase | The | 150,000 | |
4 | River and sea barge | ||
a) | Escort under 200 km | The | 240,000 |
b) | Escort from 200 km to 300km | The | 300,000 |
c) | Escort from over 300 km, every additional 50 km will be charged extra | The | 50,000 |
5 | Canoe, boat | ||
a) | Escort under 100 km | The | 60,000 |
b) | Escort from 100km to under 150km | The | 120,000 |
c) | Escort from 150 km to 200 km | The | 180,000 |
d) | Escort from 200 km or more | The | 240,000 |
3. Fees for goods, luggage, and means of transport transiting Vietnam
Status
Vehicle Type - Distance | Unit of measure | Collection level (copper) | |
1 | Car | ||
a) | Under 100 km | The | 60,000 |
b) | From 100 km and above, additional charge for every 50 km increase | The | 24,000 |
2 | Train | ||
a) | Under 100 km | Car | 72,000 |
b) | From 100 km and above, additional charge for every 50 km increase | Car | 36,000 |
3 | Ship | ||
a) | Load capacity from 300 GT to under 1,000 GT | ||
- Travel under 100 km | The | 120,000 | |
- From 100 km and above, additional charge for every 50 km increase | The | 60,000 | |
b) | Payload type from 1,000 GT to under 3,000 GT | ||
- Travel under 200 km | The | 300,000 | |
- From 200 km and up, additional charge for every 50 km | The | 70,000 | |
c) | Type with tonnage from 3,000 GT to 5,000 GT | ||
- Travel under 200 km | The | 720,000 | |
- From 200 km and above, additional 50 km will be charged | The | 120,000 | |
d) | Load capacity over 5,000 GT | ||
- Travel under 200 km | The | 1,200,000 | |
- From 200 km and above, additional 50 km will be charged | The | 240,000 |
4. Customs storage fee
Status
Type of goods | Unit of measure (day and night) | Collection level (copper) | |
1 | Cars of all kinds | ||
a) | Trucks with a load capacity of 2 tons or more, passenger vehicles with 15 seats or more | The | 25,000 |
b) | Trucks with a load capacity of less than 2 tons, cars, and passenger cars with 14 seats or less | The | 15,000 |
2 | Motorcycle, motorbike | The | 5,000 |
3 | Computer, Fax, Photocopier | The | 5,000 |
4 | Air conditioner, radio, cassette, information machine, television, video | The | 2,500 |
5 | Yellow | Tael (37.5gr) | 3,500 |
6 | Gemstone | Lang | 5,000 |
7 | Other goods | ||
a) | Small parcels weighing less than 20 kg | Lawsuit | 1,000 |
b) | Small parcels weighing from 20 kg to 100 kg | Lawsuit | 2,000 |
c) | Packages from over 100 kg to 1,000 kg | Lawsuit | 2,500 |
d) | Packages over 1,000 kg | Lawsuit | 5,000 |
6. Customs sealing and lead clamping fees
Status
Sealing form | Unit of measure | Collection level (copper) | |
1 | Sealed with paper | ||
a) | Type used under 10 seal sheets | Hit | 5,000 |
b) | Type used from 10 to less than 20 sealing sheets | Hit | 10,000 |
c) | Type used from 20 sheets to less than 50 sealed sheets | Hit | 20,000 |
d) | Type used from 50 sheets or more | Hit | 30,000 |
2 | Sealed with lead clamp | Time | 5,000 |
3 | Sealed with a seal pin | Time | 12,000 |
II. PRINCIPLES OF FEES AND CHARGES
1. For storage fees: In case the amount of fee payable is equivalent to or exceeds the value of goods or luggage, the fee rate shall be 30% of the value of goods or luggage subject to the fee.
2. Temporarily imported, exported or temporarily exported, re-imported goods are only subject to customs clearance fees once when carrying out import procedures.
3. Unit of measurement of goods converted to determine the fee and charge level: one cubic meter is equivalent to one ton (1m3 = 1 ton).
4. Fee and charge payers are responsible for declaring the quantity of goods and means of transport requested by the customs authority to carry out customs procedures in accordance with the provisions of the law on customs. Based on the declaration and documents attached to the goods or means of transport for carrying out customs procedures, the fee and charge collection authority is responsible for checking and notifying the fee and charge payers of the amount of fees and charges payable according to the collection rates prescribed in this Decision and the payment deadline according to specific provisions as follows:
a) Customs clearance fees must be paid before the customs authority checks and confirms “customs clearance has been completed”;
b) Customs escort fees must be paid before the customs authority carries out the escort;
c) Transit goods, baggage and means of transport fees must be paid immediately upon completing procedures for transit goods, baggage and means of transport;
d) Customs storage fees must be paid before receiving goods out of the customs warehouse;
d) Sealing and lead-clamping fees must be paid immediately after the customs authority completes the sealing and lead-clamping work.
For subjects applying the pilot implementation process of electronic customs procedures, the deadline for paying fees and charges shall be implemented according to the regulations of the Ministry of Finance on the pilot implementation process of electronic customs procedures for exported and imported goods.
5. Customs fees and charges are collected in Vietnamese Dong.
In case the subject of paying customs fees and charges needs to pay in foreign currency because the place of payment of fees and charges does not have a foreign currency exchange point, the fee and charge shall be collected in foreign currency on the basis of converting foreign currency into Vietnamese Dong at the average transaction exchange rate on the interbank foreign exchange market announced by the State Bank of Vietnam at the time of fee and charge collection.
LIST OF TABLES, CHARTS, DIAGRAMS
Table 1: Statistics on the volume of goods transported through Hai Phong, Nam Dinh, and Quang Ninh ports 31
Table 2. Statistics of the number of ships passing through the ports of Hai Phong, Nam Dinh and Quang Ninh 32
Table 3: Vietnam Airlines fleet 34
Table 4: Vietrans 53 warehouse system
Table 5: Vietrans 53 loading and unloading equipment
Table 6: Wharf of Viconship 58
Table 7: Warehouse - Yard (Chua Ve area) 59
Table 8: Viconship 60's means of transport
Table 9: Chua Ve port area 64
Table 10: Northern road transport routes of GSLINES 65
Chart 1: Vietnam's export value over time 51
Chart 2: Business results of Viconship 62 in 2006 and 2007
Chart 3: Revenue and assets of the enterprise in 3 years from 2005 - 2007 of Vietranstimex 70
Chart 4: Vinafco's 2007 business results 73
Chart 6: DHL's revenue in 2006 and 2007 77
Chart 7: Import value of some main commodities in the North 89
Diagram 1: Customs procedures for an export shipment under a sales contract 43
Diagram 2: Customs procedures for a shipment of imported goods under a sales contract 44
Figure 3: Maersk Logistics Vietnam's international supply network 97
Figure 4: Domestic distribution chain of Maersk Logistics Vietnam 97