Which cases subject should be exempted from customs fees?
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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.
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