New regulations on customs fees and charges for goods and vehicles in transit

The Ministry of Finance has just issued Circular No. 86/2025/TT-BTC, detailing the collection rates, collection, payment, management and use of customs fees and charges for goods and means of transport in transit. The Circular clearly states the cases of exemption, payment methods and collection authorization, aiming to ensure transparency and convenience for organizations and individuals.

Circular No. 86/2025/TT-BTC of the Ministry of Finance is considered an important step in completing the legal framework for managing customs fees and charges. This document clearly stipulates the scope of application, the subjects that must pay and the cases of exemption from fees and charges, creating favorable conditions for import-export and transit activities of goods and means of transport.

According to the Circular, many cases are exempted from customs fees and charges such as humanitarian aid, non-refundable aid, gifts for state agencies, political and social organizations, socio-professional organizations and individuals within the prescribed limits. tax free

Gifts, donations for humanitarian and charitable purposes; belongings of foreign organizations and individuals under diplomatic immunity regulations; luggage of entrants; goods exchanged and traded within the tax-free limit of border residents are also exempt. In particular, means of transport of border residents will be managed by opening a logbook, without having to go through declaration procedures.

Besides, Goods and means of export, import, exit, entry and transit are also exempt from fees and charges according to the provisions of international treaties to which Vietnam is a member or according to the Government's commitments.

For cases that must be paid, the Circular clearly states the responsibility to fulfill financial obligations at the time of registration of declarations for exported, imported, and transit goods; when the means of transport Exit, entry, transit. For temporarily exported and re-imported goods according to Decree No. 64/2020/ND-CP, organizations and individuals must pay fees when being issued an ATA carnet.

In addition, applicants requesting customs authorities to inspect and supervise goods related to intellectual property protection, or requesting an extension or suspension of customs procedures for goods showing signs of intellectual property infringement must also pay fees and charges as prescribed.

The fee schedule issued with the Circular is built on the basis of harmony with international commitments, consistent with customs practices and ensuring publicity and transparency.

Payers can choose to pay in cash or non-cash. The fee will be paid into the customs authority's pending payment account at the State Treasury, while the fee will be paid directly to the budget. In case the payer registers multiple declarations in a month, the obligation to pay fees and charges must be completed no later than the 10th of the following month, based on the list of declarations notified by the customs authority.

The Circular also clearly stipulates the mechanism for authorized collection according to the 2019 Law on Tax Administration and Decree No. 126/2020/ND-CP. Accordingly, the authorized collection organization is responsible for paying all fees to the state budget and at the same time paying fees into the customs authority's pending budget payment fee account at the State Treasury according to the authorization contract and relevant legal provisions.

With these new regulations, Circular No. 86/2025/TT-BTC not only helps to enhance the effectiveness of state management in the customs sector, but also supports organizations and individuals to carry out procedures more quickly, conveniently and transparently, contributing to improving the business environment and enhancing national competitiveness in the process of international integration.

Source: https://baolangson.vn/quy-dinh-moi-ve-phi-le-phi-hai-quan-doi-voi-hang-hoa-phuong-tien-qua-canh-5057895.html