Exemption of various fees and charges to support transport enterprises

09/04/2026, 02:00

Exemption of various fees and charges to support transport enterprises

To promptly remove difficulties and create favourable conditions for production and business activities, the Ministry of Finance has issued regulations on exempting a number of fees and charges in the transport sector, contributing to reducing input costs for enterprises and promoting economic recovery and development.

In the maritime sector, vessels and ships entering and leaving maritime areas are exempt from fees and charges in accordance with current regulations.

Specifically, on April 6, 2026, on behalf of the Minister of Finance, Deputy Minister Cao Anh Tuan signed Circular No. 40/2026/TT-BTC stipulating the exemption of certain fees and charges for organisations and individuals operating in the transport sector. This is a concrete step to continue implementing policies to support enterprises, demonstrating the Government’s proactiveness and flexibility in fiscal policy management.

Under the Circular, fee and charge exemptions are applied across several key transport sub-sectors. In aviation, most aviation-related fees and charges are exempted, except for fees related to the appraisal of permits for access to restricted areas at airports and aerodromes.

In the aviation sector, most fees and charges are exempted.

In the maritime sector, vessels entering and leaving maritime areas are exempt from fees and charges under current regulations. For inland waterways, watercraft operating between domestic inland ports and terminals are exempt from fees and charges at these locations.

Notably, in the railway sector, relevant entities are exempt from fees for the use of national railway infrastructure invested by the State, thereby contributing to reducing operating costs and improving competitiveness of rail transport.

In the railway sector, relevant entities are exempt from fees for the use of State-invested national railway infrastructure.

Circular No. 40/2026/TT-BTC takes effect from April 7, 2026, until the end of June 30, 2026. From July 1, 2026, the collection of fees and charges will resume in accordance with the original circulars and relevant legal documents.

The Ministry of Finance has requested that during the implementation process, organisations and individuals promptly report any arising difficulties for guidance and resolution, ensuring that the policy is effectively implemented and delivers practical results.

According to Dr. Tran Quang Huy from the Planning and Finance Division, Viet Nam Maritime and Waterways Administration, the Circular allows for the full exemption of all domestic maritime fees and charges stipulated in Chapter III of Circular No. 261/2016/TT-BTC (as amended and supplemented by Circulars No. 90/2019/TT-BTC and No. 74/2021/TT-BTC). At the same time, the policy also expands exemptions for inland waterway vehicles operating between Viet Nam’s inland ports and terminals as stipulated in Circular No. 39/2026/TT-BTC.

“The issuance of Circular 40 has been considered by those working in the transport sector as timely and appropriate, and is expected to become an important policy ‘lever’ to effectively support maritime, sea transport, and inland waterway transport activities, thereby contributing to promoting growth, macroeconomic stability, and ensuring social welfare,” Dr. Tran Quang Huy affirmed.

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