CIRCULAR

PROVIDING FOR FEES FOR FOOD SAFETY AND HYGIENE AFFAIRS AND THE COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on state budget dated June 25, 2015;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of Ministry of Finance;

At the request of the Director of the Tax Policy Department,

Minister of Finance promulgates this Circular to provide regulations on fees for food safety and hygiene affairs and the collection, transfer, management and use thereof.

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1. This Circular provides regulations on fees for food safety and hygiene affairs under the management of Ministry of Health and Ministry of Industry and Trade, and the collection, transfer, management and use thereof.

2. This Circular applies to payers and collectors of the fees for food safety and hygiene affairs, and other organizations and individuals involved in the collection, transfer, management and use thereof.

Article 2. Payers

Any producers, traders, importers and exporters of foods must pay fees when they apply competent state agencies for issuance of certificates, declarations or inspection of food safety and hygiene conditions. Conformity certification bodies, agencies or organizations that are designated to perform state inspection of safety of imported foods, and testing laboratories must pay fees in conformity with regulations in this Circular when they apply competent state agencies for verification of their operating conditions.

Article 3. Collectors

Ministry of Health (Vietnam Food Administration), Ministry of Industry and Trade, Provincial Departments of Industry and Trade, Sub-departments of Vietnam Food Administration and other agencies that are assigned in accordance with regulations shall be responsible for collecting fees for food safety and hygiene affairs.

Article 4. Fee

Fees for food safety and hygiene affairs are prescribed in the Fee Schedule enclosed with this Circular.

Article 5. Declaration and transfer of fees

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2. The collectors shall declare and transfer collected fees on a monthly basis, and make statement of fees on an annual basis in accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance guiding the implementation of a number of articles of the Law on tax management, the Law on amendments to the Law on tax management and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 6. Management and use of fees

1. Each collector must pay the whole amount of collected fees to state budget, except for cases prescribed in Clause 2 of this Article. Expenditure for fulfilling tasks and carrying out fee collection activities shall be covered by state budget and specified in the collector’s estimate in accordance with the policies and spending limits regulated by laws.

2. If the collector is a public service provider or a state agencies that is provided with funding for operation derived from collected fees in accordance with regulations in Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, that collector may retain 80% of the sum of collected fees in order to cover its expenditures as prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining amount (20%) must be transferred to state budget according to chapters and sub-items of the applicable State Budget Index.

Article 7. Implementation

1. This Circular shall come into force as of January 01, 2017 and supersede the Circular No. 149/2013/TT-BTC dated October 29, 2013 by Minister of Finance providing for the fees for management of food safety and hygiene, and the collection, transfer and management thereof.

2. Other contents related to the collection, transfer, management and use of fees, receipts and announcement of regulations on the fee collection, which are not provided for in this Circular, shall be performed in conformity with regulations in the Law on fees and charges, the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance, the Circular by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges which are the government revenues, and other documents on amendments and supplements thereof (if any).

3. Difficulties that arise during the implementation of this Circular should be promptly reported to Ministry of Finance for consideration./.

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PP MINISTER
DEPUTY MINISTER




Vu Thi Mai

SCHEDULE OF FEES FOR FOOD SAFETY AND HYGIENE AFFAIRS

(Enclosed to the Circular No. 279/2016/TT-BTC dated November 14, 2016 by Minister of Finance)

No.

Type of fee

Fee

I

Fees for processing applications for license to sell/ import foods, or applications for certificates or declaration in the field of food safety

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1

Fees for processing applications for certificate of declaration of conformity or the accreditation of declaration of compliance with food safety regulations in respect of foods fortified with micronutrients or functional foods

- First declaration

VND 1,500,000/ application/ product

- Re-declaration

VND 1,000,000/ application/ product

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Fees for processing applications for certificate of declaration of conformity or the accreditation of declaration of compliance with food safety regulations (except for foods fortified with micronutrients or functional foods); food additives; food processing aids; processed and packed foods, devices and materials packing/ containing foods; applications for certificate of declaration of conformity or the accreditation of declaration of compliance with regulations in respect of tobacco products

- First declaration

VND 500,000/ application/ product

- Re-declaration

VND 300,000/ application/ product

3

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VND 150,000/ application/ product

4

Fees for grant of certificate of imported foods shipment (excluding testing fees)

VND 1,500,000/ shipment + (number of articles x VND 100,000), total fee shall not exceed VND 10,000,000/ shipment

5

Fees for processing applications for sale registration of quick-test kits for foods

 VND 3,000,000/ application/ kit

II

Fees for verifying the satisfaction of eligibility requirements for grant of certificates of exported foods (Certificate of Free Sale, Certificate of Export, Medical Certificate)

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III

Fees for verifying the satisfaction of eligibility requirements for practicing or trading in food safety-related sectors

1

Fees for processing applications for certificate of satisfaction of food safety requirements:

a

For food trading establishments

VND 1,000,000/ application/ establishment

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For food & beverage service providers:

- Under 200 servings

VND 700,000/ application/ establishment

- From 200 servings or more

VND 1,000,000/ application/ establishment

c

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VND 3,000,000/ application/ establishment

d

For producers of health supplements under the Good Manufacturing Practices (GMP)

VND 22,500,000/ application/ establishment

2

Fees for processing applications for certificates of eligibility of testing laboratories, conformity certification bodies and Inspecting agencies of imported foods:

a

First assessment/ extension assessment

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b

Re-assessment

VND 22,500,000/ application/ unit

IV

Fees for verifying contents of television advertisements, programs recorded on tapes, disks, software or other materials, and documents used in the advertisement for foods, food additives, and processing aids in medical sector

VND 1,200,000/ time/ product

V

Fees for processing applications for certificate of food safety knowledge

VND 30,000/ application/ person

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Thông tư 279/2016/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí trong công tác an toàn vệ sinh thực phẩm do Bộ trưởng Bộ Tài chính ban hành