Circular No. 86/2025/TT-BTC

CIRCULAR

PRESCRIBING THE RATES, COLLECTION REGIME, PAYMENT, MANAGEMENT AND USE OF CUSTOMS FEES AND FEES FOR GOODS AND MEANS OF TRANSPORT IN TRANSIT

Pursuant to the Law on Fees and Charges dated 25 November 2015;

Pursuant to the Law on Tax Administration dated 13 June 2019;

Pursuant to the Law on the State Budget dated 25 June 2015;

Pursuant to Government Decree No. 120/2016/ND-CP dated 23 August 2016 detailing and guiding the implementation of a number of articles of the Law on Fees and Charges and Government Decree No. 82/2023/ND-CP dated 28 November 2023 amending and supplementing a number of articles of Decree No. 120/2016/ND-CP dated 23 August 2016 detailing and guiding the implementation of a number of articles of the Law on Fees and Charges;

Pursuant to Government Decree No. 64/2020/ND-CP dated 10 June 2020 guiding the implementation of the temporary admission mechanism under the Istanbul Convention;

Pursuant to Government Decree No. 08/2015/ND-CP dated 21 January 2015 detailing and providing measures for implementing the Law on Customs regarding customs procedures, inspection, supervision and control, and Government Decree No. 167/2025/ND-CP dated 30 June 2025 amending and supplementing a number of articles of Decree No. 08/2015/ND-CP dated 21 January 2015 detailing and providing measures for implementing the Law on Customs regarding customs procedures, inspection, supervision and control;

Pursuant to Government Decree No. 126/2020/ND-CP dated 19 October 2020 detailing a number of articles of the Law on Tax Administration and Government Decree No. 91/2022/ND-CP dated 30 October 2022 amending and supplementing a number of articles of Decree No. 126/2020/ND-CP dated 19 October 2020 detailing a number of articles of the Law on Tax Administration;

Pursuant to Government Decree No. 11/2020/ND-CP dated 20 January 2020 on administrative procedures in the field of the State Treasury;

Pursuant to Government Decree No. 123/2020/ND-CP dated 19 October 2020 on invoices and documents and Government Decree No. 70/2025/ND-CP dated 20 March 2025 amending and supplementing a number of articles of Decree No. 123/2020/ND-CP dated 19 October 2020 on invoices and documents;

Pursuant to Government Decree No. 29/2025/ND-CP dated 24 February 2025 prescribing the functions, duties, powers and organisational structure of the Ministry of Finance and Government Decree No. 166/2025/ND-CP dated 30 June 2025 amending and supplementing a number of articles of Decree No. 29/2025/ND-CP dated 24 February 2025 prescribing the functions, duties, powers and organisational structure of the Ministry of Finance;

To implement Article 8 of the General Agreement on Tariffs and Trade (GATT);

At the proposal of the Director of the Department of Management and Supervision of Tax, Fee and Charge Policies;

The Minister of Finance promulgates a Circular prescribing the rates, collection regime, payment, management and use of customs fees and fees for goods and means of transport in transit.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, collection regime, payment, management and use of customs fees and fees for goods and means of transport in transit.

2. This Circular applies to:

a) Organisations and individuals paying customs fees and fees for goods and means of transport in transit.

b) Organisations collecting customs fees and fees for goods and means of transport in transit.

c) Other organisations and individuals relating to the collection, payment, management and use of customs fees and fees for goods and means of transport in transit.

Article 2. Payers and collectors of fees and charges

1. Payers of fees and charges

a) Payers of customs fees under this Circular include:

a.1) Organisations and individuals declaring and submitting a customs declaration or a document replacing the customs declaration (hereinafter referred to as the declaration) for exported and imported goods and means of transport on exit and entry.

a.2) Organisations and individuals requesting issuance of a temporary admission carnet (ATA carnet) for temporarily exported goods for re-import under Government Decree No. 64/2020/ND-CP dated 10 June 2020 guiding the implementation of the temporary admission mechanism under the Istanbul Convention.

a.3) Holders of protected intellectual property rights or their lawfully authorised persons when submitting: an Application for inspection and supervision of exported and imported goods requiring protection of intellectual property rights; an Application for extension of the period of applying customs inspection and supervision measures to goods requiring protection of intellectual property rights; an Application for suspension of customs procedures for exported and imported goods showing signs of infringing intellectual property rights, under the law on intellectual property and the law on customs.

b) Payers of fees for goods and means of transport in transit are organisations and individuals declaring and submitting a declaration for goods and means of transport in transit through Vietnam.

2. Collectors of customs fees and fees for goods and means of transport in transit include:

a) The customs authority under the law on customs.

b) Organisations authorised by the customs authority to collect customs fees and fees for goods and means of transport in transit (including the Vietnam Chamber of Commerce and Industry in collecting customs fees for issuing ATA carnets).

Article 3. Subjects exempt from fees and charges

Customs fees and fees for goods and means of transport in transit are exempted for organisations and individuals carrying out customs procedures for export, import and transit of goods, and exit, entry and transit of means of transport, in the following cases:

1. Humanitarian aid and non-refundable aid goods; gifts to state agencies, political organisations, socio-political organisations, social organisations, socio-professional organisations and individuals (duty-exempt within the prescribed allowance); gifts and presents for humanitarian and charitable purposes; belongings of foreign organisations and individuals under diplomatic immunity regulations; luggage carried on the person.

2. Goods bought, sold and exchanged by border residents within the duty-exempt allowance as prescribed.

3. Means of transport of border residents managed by the method of opening a monitoring register, not managed by declaration.

4. Goods and means of transport in transit, exported and imported goods, and means of transport on exit and entry that are exempt from fees and charges under international treaties to which the Socialist Republic of Vietnam is a member or commitments of the Vietnamese Government.

Article 4. Rates of fees and charges

The rates of customs fees and fees for goods and means of transport in transit are prescribed in the Schedule of rates of customs fees and fees for goods and means of transport in transit issued with this Circular.

Article 5. Payment of customs fees and fees for goods and means of transport in transit by payers to collectors

1. Payers of fees and charges pay fees and charges under this Circular when:

a) Registering a declaration for exported, imported or transit goods; and means of transport on exit, entry or transit.

b) Requesting issuance of an ATA carnet for temporarily exported goods for re-import under Decree No. 64/2020/ND-CP.

c) Submitting an Application for inspection and supervision of exported and imported goods requiring protection of intellectual property rights; an Application for extension of the period of applying customs inspection and supervision measures to goods requiring protection of intellectual property rights; an Application for suspension of customs procedures for exported and imported goods showing signs of infringing intellectual property rights, under the law on intellectual property and the law on customs.

2. Payers of fees and charges:

a) Pay fees into the customs authority's account of fees awaiting payment into the state budget opened at the State Treasury, and pay charges into the state budget in cash or by non-cash payment under the law on managing revenue and expenditure through the State Treasury system and on collecting and paying fees and charges for exported, imported and transit goods and means of transport on exit, entry and transit.

b) Pay fees and charges in cash or by non-cash payment to organisations authorised by the customs authority to collect customs fees and fees for goods and means of transport in transit under law.

3. Where a declaration is registered multiple times in a month, the payer of fees and charges registers with the collector to pay fees and charges monthly.

Based on the list of declarations subject to fees and charges notified by the customs authority, no later than the 10th day of the following month, the payer of fees and charges must pay fees and charges to the collector under Clause 2 of this Article.

Article 6. Authorisation to collect fees and charges

Authorisation to collect customs fees and fees for goods and means of transport in transit is carried out under the regulations on authorising collection of taxes and other state budget revenues collected by the tax administration agency under the Law on Tax Administration of 2019 and Government Decree No. 126/2020/ND-CP dated 19 October 2020 detailing a number of articles of the Law on Tax Administration.

Article 7. Collection and payment of fees and charges by collectors

1. An organisation authorised to collect fees and charges pays the collected charges into the state budget and pays the collected fees into the customs authority's account of fees awaiting payment into the budget opened at the State Treasury, under the collection authorisation contract, Decree No. 126/2020/ND-CP, Government Decree No. 11/2020/ND-CP dated 20 January 2020 on administrative procedures in the field of the State Treasury, and relevant provisions of law.

2. The customs authority pays the collected fees into the customs authority's account of fees awaiting payment into the budget opened at the State Treasury, and pays 100% of collected charges into the state budget under law.

Article 8. Management and use of fees

The customs authority is allowed to retain all collected fees to cover costs of service provision and fee collection (including funds for authorised fee and charge collection). The retained fees are managed and used under Clause 4, Article 1 of Government Decree No. 82/2023/ND-CP dated 28 November 2023 amending and supplementing a number of articles of Decree No. 120/2016/ND-CP dated 23 August 2016 detailing and guiding the implementation of a number of articles of the Law on Fees and Charges. The fee paid to the authorising party is as agreed between the customs authority and the authorised collector under Article 39 of Decree No. 126/2020/ND-CP.

Article 9. Implementation provisions

1. This Circular takes effect from 12 October 2025.

2. This Circular replaces Circular No. 14/2021/TT-BTC dated 18 February 2021 of the Minister of Finance prescribing the rates, collection regime, payment, management and use of customs fees and fees for goods and means of transport in transit.

3. Other matters relating to collection, payment, management, use, collection documents and publicity of the fee and charge collection regime not prescribed in this Circular are carried out under the law on fees and charges, the law on tax administration, and administrative procedures in the field of the State Treasury.

4. Where the relevant documents cited in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents apply.

5. In the course of implementation, where difficulties arise, organisations and individuals are requested to promptly report to the Ministry of Finance for study and additional guidance./.

SCHEDULE OF RATES OF CUSTOMS FEES AND FEES FOR GOODS AND MEANS OF TRANSPORT IN TRANSIT

(Issued with Circular No. 86/2025/TT-BTC dated 28 August 2025 of the Minister of Finance)