Circular No. 165/2009/TT-BTC on the cessation of collection of border crossing fees between Vietnam and neighboring countries on land

Circular No. 165/2009/TT-BTC stipulates the cessation of collection of border crossing fees between Vietnam and neighboring countries on land, applicable to all individuals and organizations crossing the border. This Circular shall take effect forty-five days from the date of issuance.

Document No.165/2009/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated27/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date17/08/2009
Effective date01/10/2009
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 165/2009/TT-BTC stipulates the cessation of collection of border crossing fees between Vietnam and neighboring countries on land, applicable to all individuals and organizations crossing the border. This Circular shall take effect forty-five days from the date of issuance.

Scope of application

All individuals and organizations crossing the border between Vietnam and neighboring countries.

Key points

  • Cease the collection of border crossing fees between Vietnam and neighboring countries as prescribed in Decision No. 66/2001/QĐ-BTC of the Minister of Finance.
  • This Circular shall take effect forty-five days from the date of issuance and replace Decision No. 66/2001/QĐ-BTC.
  • No new level of border crossing fee shall be applied.
  • Organizations, individuals, or related agencies are requested to report any difficulties to the Ministry of Finance for appropriate adjustment.

🌐 Social impact of this document

  • Reduce the financial burden on people and businesses crossing the border.
  • Facilitate the movement of goods and people between Vietnam and neighboring countries.

❓ Frequently asked questions

Who does this Circular apply to?

This Circular applies to all individuals and organizations crossing the border between Vietnam and neighboring countries.

When does this Circular take effect?

This Circular takes effect forty-five days from the date of issuance.

Is there a new level of border crossing fee?

No, this Circular ceases the collection of border crossing fees between Vietnam and neighboring countries as prescribed previously.

What should be done if there are any difficulties?

Organizations, individuals, or related agencies are requested to report any difficulties to the Ministry of Finance for research and appropriate adjustment.

Which regulation does this Circular replace?

This Circular replaces Decision No. 66/2001/QĐ-BTC of the Minister of Finance on the promulgation of the level of collection of border crossing fees between Vietnam and neighboring countries on land.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 165/2009/TT-BTC
HA NOI, AUGUST 17, 2009

CIRCULAR

REGULATING THE SUSPENSION OF BORDER CROSSING FEES BETWEEN VIETNAM AND NEIGHBORING COUNTRIES ON LAND

REGULATING THE SUSPENSION OF BORDER CROSSING FEES BETWEEN VIETNAM AND NEIGHBORING COUNTRIES ON LAND

____________________

Pursuant to the Decree on Fees and Charges;

BASED ON DECREE NO. 57/2002/NĐ-CP OF JUNE 3, 2002, AND DECREE NO. 24/2006/NĐ-CP OF MARCH 6, 2006, ISSUED BY THE GOVERNMENT TO DETAIL IMPLEMENTATION OF THE ORDINANCE ON FEES AND CHARGES;

BASED ON DECREE NO. 118/2008/NĐ-CP OF NOVEMBER 27, 2008, ISSUED BY THE GOVERNMENT REGULATING THE FUNCTIONS, TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

TO IMPLEMENT THE GUIDANCE OF THE PRIME MINISTER AS STATED IN OFFICIAL LETTER NO. 4892/VPCP-KTTH OF JULY 21, 2009, FROM THE GOVERNMENT OFFICE REGARDING THE SUSPENSION OF BORDER CROSSING FEES BETWEEN VIETNAM AND NEIGHBORING COUNTRIES ON LAND;

THE MINISTRY OF FINANCE REGULATES THE SUSPENSION OF BORDER CROSSING FEES BETWEEN VIETNAM AND NEIGHBORING COUNTRIES ON LAND AS FOLLOWS:

Article 1. SUSPEND THE COLLECTION OF BORDER CROSSING FEES BETWEEN VIETNAM AND NEIGHBORING COUNTRIES ON LAND AS PROVIDED FOR IN DECISION NO. 66/2001/QĐ-BTC OF JULY 5, 2001, ISSUED BY THE MINISTER OF FINANCE REGARDING THE ESTABLISHMENT OF BORDER CROSSING FEES BETWEEN VIETNAM AND NEIGHBORING COUNTRIES ON LAND UNTIL NEW GUIDANCE IS ISSUED.

Article 2. THIS CIRCULAR SHALL TAKE EFFECT 45 DAYS AFTER THE DATE OF SIGNATURE AND SHALL REPLACE DECISION NO. 66/2001/QĐ-BTC OF JULY 5, 2001, ISSUED BY THE MINISTER OF FINANCE REGARDING THE ESTABLISHMENT OF BORDER CROSSING FEES BETWEEN VIETNAM AND NEIGHBORING COUNTRIES ON LAND.

Article 3. DURING THE IMPLEMENTATION PERIOD, IF THERE ARE ANY DIFFICULTIES, WE REQUEST THAT ORGANIZATIONS, INDIVIDUALS, OR RELATED AUTHORITIES REFLECT THEM TO THE MINISTRY OF FINANCE FOR STUDY AND ADJUSTMENT TO SUITABLE CONDITIONS./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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