Under the provisions of the laws, customs clearance is a mandatory process for import and export goods. In addition to the obligation to pay tax, businesses also have to pay the service fee and pay the fee of customs clearance to complete the customs clearance process. So, customs fees, what is? The cost of customs clearance is defined as how much? Let's HNT find out the details in the article below!
Customs fees are what?
Customs fees is the amount that organizations and individuals need to submit to the customs authorities when performing procedures for customs declaration for import and export goods, or means of transport on entry or exit. This is the fee required to conduct the procedures related to the export and import of goods or means of transport crossing the border.
This is the fee required to conduct the procedures related to the export and import of goods
This fee whose main purpose is to ensure financial resources for the activities of customs authorities, from the processing of the declarations, inspection and supervision of goods to the maintenance management system and coordination of customs clearance. The collection of customs fees help maintain the efficiency of the customs to ensure all export-import operations smoothly and correct legal process.
In addition, customs fees also play an important role in creating fairness between the individuals and organizations when engaging in international transactions, ensure that the costs related to customs procedures are transparent and public.
Regulations on the cost of customs clearance
Understand the rules of customs fees and the case would be for reduced fee, this will help the business actively in the process of import and export, to ensure legal compliance and avoid the costs incurred are not desired.
The level of costs, fees, customs procedure
According to Article 4 of circular no. 274/2016/TT-BTC, the fees and customs fees are specified as follows:
- Free registration of the customs declaration: 20,000/declaration.
- Free inspection and supervision or temporary suspension of customs procedures for import and export goods that requires the protection of intellectual property rights: 200,000 vnd/unit.
- Transit fees for commodity: 200,000 vnd/declaration.
- Fees for transit vehicles road (including automotive, tractor head, tractor): 200,000 vnd/media.
- Fees for transit vehicles, waterways (including boats, canoes, tractor head, barges): 500,000/media.
The fees and customs fees to be specified under Article 4 of circular no. 274/2016/TT-BTC
The case for fee and customs fees
According to Article 3 of circular 274/2016/TT-BTC, a number of case back is free of fee, cost of services customs clearance:
- Goods for humanitarian purposes, charity: Consists of humanitarian aid, grants, gifts for state agencies, political organizations, social units armed individuals (in the duty-free limit).
- Utensils diplomatic immunity: widgets of organizations and individuals abroad are entitled to diplomatic immunity.
- Personal luggage and postal products: luggage carry people, goods, postal parcels are tax-free import and export according to the regulations.
- Goods sent via courier service: free for shipments under $ 1,000,000 or tax payable under 100,000.
- Low-value goods: free goods are customs value under 500,000 or total tax under 50,000/time procedure.
- Goods exchange of border residents: Be free of charge in the specified amount.
- Means of transport crossing the border: regular Car crossing the border is managed by the window track, no need for customs declarations.
- Goods vehicles in transit: free in accordance with international treaties to which Vietnam or the government's commitment.
The case for charging
Rules of the declaration, pay customs fees
According to Article 5 of circular 14/2021/TT-BTC, the declaration and payment of fees, customs fees are to be performed in the following cases:
- Registration of the declaration for goods export, import and transit; means of transport, import and transit.
- Recommended level window ATA for goods temporarily exported for re-import as specified in the Decree 64/2020/ND-CP.
- Request inspection, supervision, temporary suspension of customs procedures for goods and signs of infringement of intellectual property rights.
Cách thức nộp lệ phí hải quan
Costs, fees, customs clearance can be submitted by cash or by a payment method not using cash as prescribed in circular 13/2017/TT-BTC and circular 136/2018/TT-BTC. The fee shall be paid into the state budget or the account of the organization is authorized to collect, while free will be transferred to the deposit account fee by the customs authority in The state treasury or organization is authorized to collect.
Circular 274/2016/TT-BTC officially take effect from the date of 01/01/2017.
Manner of payment of fees, customs clearance
The deadline for submission of cost, customs procedure
The payment of fees, customs fees, must comply with the time limit is the customs notices, to ensure the processing customs procedure go smoothly and properly. Accordingly, the fees must be filed within 10 days of the next month after the announcement.
Specifically, this term is stipulated in Article 4 of Decree 11/2020/ND-CP and circular 184/2015/TT-BTC, which guide details the declaration of guarantee and payment of taxes, charges, fees related to import and export goods, means of transport, import and transit. These rules help ensure every transaction and customs clearance is made in full, accurate, and do not interrupt the process of customs clearance of goods.
The deadline for submission of cost, customs procedure
Conclusion
Here is the useful information about the prescribed filing fee services customs clearance. Hopefully they will help your business make the procedure easier and more convenient.
With many years of experience in the field of import and export, HNT Logistics ready business support optimal time, cost, and ensure the process through smoothly. Contact us today for detailed advice!
>>> See more: Documents For Import And Export Is What? Specific Information
