On June 6, 2023,
the Ministry of Finace promulgated Circular No.36/2023/TT-BTC on fees for issuance of certificates of
origin (C/O) collection, transfer and use thereof.
This Circular applies to:
- Traders applying for
certificates of origin (C/Os) according to Clause 17 Article 3 of Decree No.
31/2018/ND-CP.
- Agencies,
organizations having the authority to issue C/Os in accordance with foreign
trade management laws.
- Other organizations
and individuals that are relevant for the collection, transfer and use of fees
for issuance of C/Os.
Accordingly, fee payers are the traders specified
in Point a Clause 2 Article 1 of this Circular, who apply for issuance of C/Os
by competent agencies and organizations.
Rates of fees for issuance of C/Os are specified
below:
Issuance of C/Os for
goods: 60.000 VND for a full set of C/Os.
Re-issuance of C/Os for
goods: 30.000 VND for a full set of C/Os.
Payment and settlement
Fee payers shall pay the
fees specified in Article 4 of this Circular to the collecting organizations
upon submission of the applications for issuance of C/Os using the methods
using the methods specified in Circular No. 74/2022/TT-BTC dated December 22,
2022 of the Minister of Finance on methods, deadlines for collection, transfer
and declaration of fees and charges under the jurisdiction of the Ministry of
Finance.
By the 5th every
month, the collecting organizations mentioned in Article 3 of this Circular
shall fully transfer the fees that were collected in the previous month plus
(+) interest accrued on to their fee collection accounts opened at credit
institutions (if any) to the accounts opened by the Ministry of Industry and
Trade at State Treasury pending transfer to state budget.
The Ministry of Industry
and Trade shall prepare statements and transfers the fees and interests (in the
account opened by the Ministry of Industry and Trade at State Treasury) in
accordance with Circular No. 74/2022/TT-BTC; management and use the collected
fees in accordance with Article 6 of this Circular.
This Circular comes into
force from July 21, 2023.
For details: 
TT36/2023.pdf
Department of Enterprise Management.