CIRCULAR NO 2792016TT BTC DATED NOVEMBER 14, 2016, PROVIDING FOR FEES FOR FOOD SAFETY AND HYGIENE AFFAIRS AND THE COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

MINISTRY OF
FINANCE
--------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
--------------------

No.: 279/2016/TT-BTC

Hanoi, November 14, 2016

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.
Article 1. Scope and regulated entities
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
1. Not later than the 05th day of every month, each collector must transfer the fees collected in the
previous month into the designated state budget account which is opened at the State Treasury.
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./.

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

Fees for processing applications for license to sell/ import
I foods, or applications for certificates or declaration in the
field of food safety
Fees for processing applications for certificate of declaration
of conformity or the accreditation of declaration of
1
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

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
2 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

Fee for processing applications for declaration of imported
3 products (except for functional foods) for internal use by
producers, supermarkets or hotels ranked at 4 stars or above.

4

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

VND 150,000/
application/ product
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 quicktest kits for foods

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

VND 3,000,000/
application/ kit
VND 1,000,000/ time/
certificate

Fees for verifying the satisfaction of eligibility
III requirements for practicing or trading in food safetyrelated 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

b 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

For food producers (except for producers of health
supplements)

VND 3,000,000/
application/
establishment

d

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

VND 22,500,000/
application/

establishment

Fees for processing applications for certificates of eligibility
2 of testing laboratories, conformity certification bodies and
Inspecting agencies of imported foods:
a First assessment/ extension assessment

VND 32,000,000/
application/ unit

b Re-assessment

VND 22,500,000/
application/ unit

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

Fees for processing applications for certificate of food
safety knowledge

VND 1,200,000/ time/
product
VND 30,000/
application/ person

------------------------------------------------------------------------------------------------------

This translation is made by LawSoft and for reference purposes only. Its copyright is owned by
LawSoft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your
comments are always welcomed