Thông tư 86/2025/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí hải quan và lệ phí hàng hóa, phương tiện vận tải quá cảnh do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

PRESCRIBING RATES, COLLECTION, PAYMENT, MANAGEMENT AND USE OF CUSTOMS FEES AND CHARGES FOR GOODS AND VEHICLES IN TRANSIT

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

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

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

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating and providing guidelines for implementation of some Articles of the Law on Fees and Charges and Government's Decree No. 82/2023/ND-CP dated November 28, 2023 on amendments to some Articles of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating and providing guidelines for implementation of some Articles of the Law on Fees and Charges;

Pursuant to the Government’s Decree No. 64/2020/ND-CP dated June 10, 2020 providing guidelines for implementation of temporary admission under Istanbul Convention;

Pursuant to the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 providing guidelines for implementation of the Customs Law on customs procedures, examination, supervision and control procedures and the Government's Decree No. 167/2025/ND-CP dated June 30, 2025 on amendments to Decree No. 08/2015/ND-CP dated January 21, 2015 providing guidelines for implementation of the Customs Law on customs procedures, examination, supervision and control procedures;

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Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 providing for administrative procedures for state treasury operations;

Pursuant to the Government's Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and documents and Government’s Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments to some Articles of the Government's Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and documents;

Pursuant to the Government's Decree No. 29/2025/ND-CP dated February 24, 2025 defining functions, tasks, powers and organizational structure of the Ministry of Finance and Government’s Decree No. 166/2025/ND-CP dated June 30, 2025 on amendments to some Articles of the Government's Decree No. 29/2025/ND-CP dated February 24, 2025 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

In the furtherance of Article 8 of the General Agreement on Tariffs and Trade (GATT);

At the request of the Director General of the Department for Management and Supervision of Tax, Fees and Charges Policies;

The Minister of Finance hereby promulgates a Circular prescribing rates, collection, payment, management and use of customs fees and charges for goods and vehicles in transit.

Article 1. Scope and regulated entities

1. This Circular provides for rates, collection, payment, management and use of customs fees and charges for goods and vehicles in transit.

2. This Circular applies to:

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b) Collectors of the customs fees and charges for goods and vehicles in transit.

c) Other organizations and individuals involved in the collection, payment, management and use of the customs fees and charges for goods and vehicles in transit.

Article 2. Payers and collectors

1. Payers: 

a) Payers of customs fees under this Circular include:

a.1) Organizations and individuals declaring and submitting customs declarations or documents as substitutes for customs declarations (hereinafter referred to as “declarations”) for imports, exports, and outbound and inbound vehicles.

a.2) Organizations and individuals applying for ATA carnets for goods temporarily exported for re-import under the Government’s Decree No. 64/2020/ND-CP dated June 10, 2020.

a.3) Holders of protected intellectual property rights (IPRs) or their legally authorized representatives, who submit applications for inspection and supervision of imports and exports that are subject matters of IPRs; applications for extension of measures to carry out customs inspection and supervision of goods that are subject matters of IPRs; applications for suspension of customs procedures for exports and imports that are suspected of infringing IPRs in accordance with law on intellectual property and customs law.

b) Payers of charges for goods and vehicles in transit are the organizations and individuals declaring and submitting declarations for goods and vehicles in transit through Vietnam.

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a) Customs authorities as per the customs law.

b) The organizations mandated by customs authorities to collect customs fees and charges for goods and vehicles in transit (including Vietnam Chamber of Commerce and Industry in charge of collecting customs fees for issuing ATA carnets).

Article 3. Entities entitled to fee and charge exemption

Organizations and individuals following customs procedures for export, import or transit of goods, or entry, exit or transit of vehicles in the following cases shall be exempted from customs fees and charges for goods and vehicles in transit:

1. Goods which are humanitarian aid or grant aid; gifts for state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, individuals (within the duty-free allowance as prescribed); humanitarian or charitable gifts; belongings of foreign organizations and individuals according to regulations on diplomatic immunity; carry-on luggage.

2. Goods traded and exchanged by border residents within the duty-free allowance as prescribed.

3. Border residents’ vehicles managed by a logbook instead of declarations.

4. Goods, vehicles in transit, exports, imports, outbound and inbound vehicles exempted from fees and charges under treaties to which Vietnam is a signatory or Vietnamese Government’s commitments.

Article 4. Fee and charge rates

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Article 5. Payment of customs fees and charges for goods and vehicles in transit by fee and charge payers to fee and charge collectors

1. Payers shall pay fees and charges as prescribed herein when:

a) Registering declarations for imported, exported or transited goods; outbound, inbound or in-transit vehicles.

b) Applying for ATA carnets for goods temporarily exported for re-import under regulations of Decree No. 64/2020/ND-CP.

c) Submitting applications for inspection and supervision of imports and exports that are subject matters of IPRs; applications for extension of measures to carry out customs inspection and supervision of goods that are subject matters of IPRs; applications for suspension of customs procedures for exports and imports that are suspected of infringing IPRs in accordance with law on intellectual property and customs law.

2. Payers shall:

a) Pay fees to customs authorities’ accounts pending payment to state budget opened at the State Treasury and charges to the state budget in cash or by non-cash payment methods in accordance with the law on management of revenues and expenditures via the State Treasury system, collection and payment of fees and charges for imported, exported or transited goods and outbound, inbound or in-transit vehicles.

b) Pay fees and charges to in cash or by non-cash payment methods to organizations mandated by customs authorities to collect customs fees and charges for goods and vehicles in transit as prescribed by law.

3. In case of submitting declarations multiple times in a month, the payer shall register with the collector to make payment for fees and charge on a monthly basis.

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Article 6. Mandate for collection of fees and charges

The mandate for collection of fees and charges for goods and vehicles in transit shall be performed in accordance with regulations on mandate for collection of taxes and other payables to state budget which are collected by tax authorities in accordance with regulations of the Law on Tax Administration 2019 and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020.

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

1. The organizations mandated to collect fees and charges shall pay the collected charges to state budget and the collected fees to customs authorities’ accounts pending payment to state budget opened at the State Treasury under the mandate agreements and regulations in Article 39 of Decree No. 126/2020/ND-CP, Decree No. 11/2020/ND-CP and relevant regulations of law.

2. Customs authorities shall pay the collected fees to their accounts pending payment to state budget opened at the State Treasury under the mandate agreements and 100% of the collected charges to the state budget as per the law.

Article 8. Management and use of fees

Customs authorities may retain the entire amount of collected fees for covering their costs of provision of services and fee collection (including the costs of mandate for collection of fees and charges). The retained amount of fees shall be managed and used as prescribed in clause 4 Article 1 of the Government's Decree No. 82/2023/ND-CP. The fees shall be paid to the mandating party as agreed by the customs authority and the mandated organizations according to Article 39 of Decree No. 126/2020/ND-CP.

Article 9. Implementation clause

1. This Circular comes into force from October 12, 2025.

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3. Regulations of laws on fees, charges, tax administration and administrative procedures for state treasury operations shall apply to other contents regarding fee and charge collection, payment, management, use, collection documents, and disclosure of regimes for fee and charge collection not covered by this Circular.

4. If any documents referred to in this Circular are amended, supplemented or superseded, the new ones shall prevail.

5. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and instructions. /.

PP. THE MINISTER
THE DEPUTY MINISTER




Cao Anh Tuan

SCHEDULE OF CUSTOMS FEES AND CHARGES FOR GOODS AND VEHICLES IN TRANSIT

(Enclosed with the Circular No. 86/2025/TT-BTC date August 28, 2025 of Minister of Finance)

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Fees/charges

Rate

1

Customs fees for exports, imports, outbound and inbound vehicles

VND 20.000/declaration

2

Customs fees for inspection, supervision, extension of measures to carry out customs inspection and supervision, suspension of customs procedures for exports and imports that are suspected of infringing IPRs

VND 200.000/application

3

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VND 10.000/declaration

4

Customs fees for issuance of ATA carnets

VND 1.000.000/carnet

5

Customs fees for replacing ATA carnets

VND 500.000/carnet

6

Charges for transited goods

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7

Charges for road vehicles in transit (including automobiles, tractors and semi-tractors)

VND 200.000/vehicle

8

Charges for waterway vehicles in transit (including ships, canoes, tugboats, barges)

VND 500.000/vehicle