Fee rate is VND 200,000 per an application, applicable from April 14th, 2018, shall be paid to account of each customs authority.
Customs inspection and supervision fees which have already been paid shall not be reimbursed in the event of refusal of the application for customs inspection and supervision as provided by regulations in force.
Before making payment, the company must withhold and pay withholding tax on behalf of the foreign organization according to the guidelines provided in Official letter No. 15888/BTC-CST dated November 7th, 2016, including value added tax (VAT) (with the VAT rate of 10% or a percentage of 5% upon revenue) and enterprise income tax (with a percentage of 10% upon revenue).
In which, enterprise income tax (EIT) shall be applied the rate of 10% of revenue while value added tax (VAT) shall be applied the VAT rate of 10% (if tax is paid by the invoice – credit method) or the rate of 5% of revenue (if tax is paid by the direct method).
As the result, in the case a company signs a contract on receiving the technology transfer accompanying the transfer of right to use brand name from a foreign organization, it is required to separate the value of the transfer of right to use brand name in order to calculate withholding tax (VAT) at the tax rate of 5%; the value of the technology transfer is exempt from tax.
However, if the Company cannot separate value of each activity, VAT shall be imposed on the whole contract value.
With regarding to EIT, it shall be calculated according to the rate of 10% upon taxable revenue of each activity according to Article 13 of Circular No. 103/2014/TT-BTC.
With regard to goods that were labeled in accordance with the Government's Decree No. 89/2006/ND-CP shall keep being circulated or used until its expiry date. For labels and commercial containers attached to labels in accordance with the Government's Decree No. 89/2006/ND-CP that have been produced or printed before the effective date of this Decree shall keep being used not exceeding 2 years from the effective date of this Decree.
These Appendixes are supplemented and replaced: Mandatory information to be presented by nature (Appendix I); Presentation of quantities on good labels (Appendix II); Presentation of date of manufacture, expiry date and other points of time for goods (Appendix III); Presentation of ingredients, ingredient quantities of goods (Appendix IV); Other presentation ways in terms of specifications, warnings of hygiene and safety of goods (Appendix V).