CIRCULAR

AMENDMENTS TO CIRCULAR NO. 279/2016/TT-BTC DATED NOVEMBER 14, 2016 OF MINISTER OF FINANCE PRESCRIBING FOOD SAFETY AND HYGIENE FEES AND COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

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

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;

The Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

For implementation of the Directive No. 11/CT-TTg dated March 04, 2020 of the Prime Minister on urgent objectives and solutions for assisting businesses facing difficulties and assurance of social welfare amid Covid-19 pandemic;

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

The Minister of Finance promulgates a Circular providing amendments to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof.

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1. Article 4 is amended as follows:

“Article 4. Fees

The rates of food safety and hygiene fees are as follows:

1. From August 12, 2020 to December 31, 2020, rates of food safety and hygiene fees will be equal to 90% of the rates prescribed in the Schedule of food safety and hygiene fees annexed to this Circular.

2. From January 01, 2021 onwards, food safety and hygiene fees will be paid at the rates prescribed in the Schedule of food safety and hygiene fees annexed to this Circular”.

2. Clause 2 Article 6 is amended as follows:

“2. If the collector is a public service provider or a state regulatory authority that is provided with a pre-determined funding for covering its operating expenses 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, it may retain 70% of total amount 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 of collected fees (30%) must be transferred to state budget according to chapters and sub-items of the current State Budget Index”.

Article 2. Effect

1. This Circular comes into force from August 12, 2020. The provisions in Clause 2 Article 1 hereof will become effective from October 01, 2020.

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a) The Schedule of food safety and hygiene fees annexed to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof.

b) Article 1 of the Circular No. 117/2018/TT-BTC dated November 28, 2018 of the Minister of Finance providing amendments to Circular No. 279/2016/TT-BTC dated November 14, 2016.

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

PP MINISTER
DEPUTY MINISTER




Vu Thi Mai

SCHEDULE OF FOOD SAFETY AND HYGIENE FEES

(Enclosed to the Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of Finance)

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Type of fee

Fee rate

I

Fees for processing of applications for license to sell/ import foods, or applications for certification or declaration in food safety sector

1

Fees for processing of applications for registration of product declaration with respect to health supplements, medical foods, foods for special dietary uses and nutritional products for children aged 0-36 months

VND 1,500,000/ application/ product

2

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VND 500,000/ application/ product

3

Fees for certification of imported foods shipment (excluding testing fees):

- For normal inspection

VND 300,000/ shipment

- For tightened inspection

VND 1,000,000/ shipment + (number of articles x VND 100,000, from the 2^nd article); total fee shall not exceed VND 10,000,000/ shipment

4

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 VND 3,000,000/ application/ test kit

II

Fees for assessment of applications for certificates of exported foods (certificate of free sale, certificate of exportation, health certificate)

VND 1,000,000/ application/ certificate

III

Fees for verifying the satisfaction of eligibility requirements for practicing or trading in food safety sector

1

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

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a

For food trading establishments

VND 1,000,000/ application/ establishment

b

For food & beverage service providers:

- Less than 200 servings

VND 700,000/ application/ applicant

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- Of 200 servings or more

VND 1,000,000/ application/ applicant

c

For food producers (except for producers of health supplements)

For small food producers granted certificate of satisfaction of food safety requirements

VND 500,000/ application/ applicant

For other food producers granted certificate of satisfaction of food safety requirements

VND 2,500,000/ application/ applicant

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For producers of health supplements according to GMP instructions

VND 22,500,000/ application/ applicant

2

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

a

First assessment/ extension assessment

VND 28,500,000/ application/ applicant

b

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VND 20,500,000/ application/ applicant

IV

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

VND 1,100,000/ application/ product

V

Fees for processing of applications for certificate of food safety knowledge

VND 30,000/ application/ person

Thông tư 75/2020/TT-BTC sửa đổi Thông tư 279/2016/TT-BTC quy định về 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