CUSTOMS FEE FOR GRANT OF ATA CARNETS IS VND 1 MILLION/CARNET
On February 18, 2021, the Ministry of Finance issues the Circular No. 14/2021/TT-BTC prescribing the rates and collection, remittance, management and use of customs charges and fees for goods and means of transport in transit.
Specifically, the customs fee rate for grant and re-grant of temporary admission carnets (ATA carnets) is VND 1,000,000/carnet and VND 500,000/carnet, respectively. For other charges, the rates are still the same. To be specific the fee rate for goods in transit is VND 200,000/declaration form; charge rate for inspection, supervision and suspension of customs procedures for imported or exported goods with signs of infringing upon intellectual property rights is VND 200,000/01 application; etc.
Besides, subjects entitled to charge exemption include: Goods provided as humanitarian aid or non-refundable aid; Imported or exported goods sent via express mail service with a value of VND 1,000,000 or less, or imported or exported goods sent via express mail service with a payable tax amount of less than VND 100,000; Goods purchased or exchanged by border residents within the prescribed limits; etc.
The Vietnam Chamber of Commerce and Industry shall collect customs charges for grant of ATA carnets.
This Circular takes effect on April 05, 2021.
