Which cases subject should be exempted from customs fees?

	Non-cash payment of taxes and Customs fees is to prevent negative acts
	Da Nang Customs boost the collection of customs fees and charges by electronic method
	Minimize the collection of customs fees and charges in cash

Officers of HCM City Customs Department carry out Customs procedures for enterprises. Photo: Thu Hoa

HCM City Customs Department has faced problems related to customs fees and goods fees under Circular 14/2021/TT-BTC.

According to a representative of the Import-Export Duty Department, the cases exempted from the collection of fees and charges for goods and means of transport in transit are specified in Clause 3, Article 3 of Circular 14/2021/TT-BTC, including; imports and exports with a customs value of less than VND500,000 or a total tax payable of less than VND 50,000 per each import or export.

Therefore, import and export with a customs value of VND500,000 or more is subject to customs fees. Import or export worth VND500,000 or more, but with a total tax payable of less than VND50,000, is subject to exemption from customs fees.