Circular No. 39/2026/TT-BTC Regulating the Fee and Revenue Collection Standards for Application at Inland Waterway Ports and Terminals

CIRCULAR
Regulating the level of charges, collection system, and payment of fees and levies applicable at inland waterway ports and terminals
BASED ON THE LAW ON FEES AND CHARGES No. 97/2015/QH13;

BASED ON THE NATIONAL BUDGET LAW No. 89/2025/QH15;

BASED ON THE INLAND WATERWAY TRAFFIC LAW No. 23/2004/QH11, AS AMENDED AND MODIFIED;

BASED ON DECREE No. 362/2025/NĐ-CP OF THE GOVERNMENT REGULATING DETAILS OF SOME ARTICLES AND MEASURES TO ORGANIZE AND GUIDE IMPLEMENTATION OF THE LAW ON FEES AND CHARGES;

BASED ON DECREE No. 08/2021/NĐ-CP OF THE GOVERNMENT REGULATING INLAND WATERWAY TRAFFIC ACTIVITIES, AS AMENDED AND SUPPLEMENTED BY DECREE No. 06/2024/NĐ-CP;

BASED ON DECREE No. 29/2025/NĐ-CP OF THE GOVERNMENT REGULATING THE FUNCTION, MISSIONS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE, AS AMENDED AND SUPPLEMENTED BY DECREE No. 166/2025/NĐ-CP;

IN ACCORDANCE WITH THE RECOMMENDATION OF THE DIRECTOR OF THE CIVIL TAX POLICY AND FEE MANAGEMENT REGULATION OFFICE,

MINISTER OF FINANCE ISSUES THIS CIRCULAR TO REGULATE THE LEVEL OF CHARGES, COLLECTION SYSTEM, AND PAYMENT OF FEES AND LEVIES APPLICABLE AT INLAND WATERWAY PORTS AND TERMINALS.

Article 1. Scope of Application and Applicable Subjects

1. This Circular stipulates the subjects liable for fees and levies, organizations collecting such fees and levies, exempted subjects from fees and levies, levels of charges, collection systems, and payment methods applicable at inland waterway ports and terminals (including specialized inland waterway ports and terminals) including: loading fee for vessels and boats; inland waterway reporting fee; maritime guarantee fee for ocean-going ships; port and terminal entry and exit levy.

2. In the event that international treaties to which the Socialist Republic of Vietnam is a party provide different provisions on fees and levies applicable at inland waterway ports and terminals, such provisions shall be followed.

3. This Circular applies to subjects liable for fees and levies, organizations collecting such fees and levies, and other state organs, entities, or individuals related to the collection and payment of fees and levies applicable at inland waterway ports and terminals.

Article 2. Subjects Liable for Fees and Levies and Organizations Collecting Such Fees and Levies

1. The subjects liable for fees and levies applicable at inland waterway ports and terminals are inland waterway vessels, seaplanes, foreign vessels, ocean-going ships (hereinafter referred to as "vessels") entering or exiting activities at inland waterway ports and terminals that have been announced by the competent authority as operating, except for cases where fees and levies are not collected in accordance with paragraph 2 of this Article and subjects exempted from fees and levies as stipulated in Paragraph 3 of this Circular.

2. Fees for loading vessels and boats and entry and exit levies at inland waterway ports and terminals shall not be charged to vessels carrying VR-SI, VR-SII, or VR-SIII registration certificates (except for vessels carrying VR-SI, VR-SII, or VR-SIII registration certificates exiting, entering, or transiting; such vessels are subject to the charge levels specified in Article 4 of this Circular). In cases where a vessel carries both VR-SB and VR-SI, VR-SII, or VR-SIII registration certificates, it shall be charged according to the fee and levy rates applicable to vessels carrying VR-SB registration certificates.

3. State organs, public sector units with authority over maritime and inland waterway traffic management at inland waterway ports and terminals, organizations entrusted by state organs with authority to perform duties at inland waterway ports and terminals, and entities confirming inland waterway reporting in accordance with the law on inland waterway traffic are organizations collecting fees and levies as stipulated in this Circular.

3. State organs and public sector units with authority to manage maritime and inland waterway affairs at ports and inland waterway terminals may be entrusted by competent state organs to perform management tasks at such ports and terminals. Such entities are also authorized to confirm inland waterway traffic reports in accordance with the laws governing inland waterways, and to collect fees and charges as prescribed in this Circular.

Article 3. Subjects Entitled to Free and Fee Waivers

Free and fee waivers apply at inland ports and wharfs for the following cases:

1. Vessels belonging to the Ministry of National Defense and the Ministry of Public Security used for national defense, security purposes (excluding vessels used in economic activities); vessels of customs agencies performing their duties; vessels of inland waterway port administration, maritime port administration, other state administrative agencies when executing official duties.

2. Vessels used to avoid typhoons, rescue operations.

3. Vessels transporting goods with a total weight below 10 metric tons or carrying passengers below 13 seats.

4. Vessels transporting people, goods, materials, equipment for flood and storm prevention, search and rescue, salvage operations.

Article 4. Fee and Fee Rate

1. The fee and fee rate applicable at inland ports and wharfs are as follows:

2. Vessels entering or leaving an inland port or wharf shall bear the fee and fee (including maritime security guarantee fee) according to the Tariff of Maritime Fees issued by the Ministry of Finance.

3. In cases where a vessel enters or leaves multiple inland ports or wharfs under the same port authority in one voyage, it shall only be charged once with the fee as stipulated in Clause 1 of this Article.

4. Vessels entering or leaving an inland port or wharf without the purpose of cargo handling and not accepting passengers are subject to a fee rate for vessel tonnage equivalent to 70% (seventy percent) of the fee rate for vessel tonnage as stipulated in Clause 1 of this Article.

5. For vessels without a total weight that is converted when calculating vessel tonnage, the following applies:

a) Special-purpose vessels: One horsepower equivalent to one metric ton of total weight;

b) Passenger-carrying vessels: One berth equivalent to six passenger seats or equivalent to six metric tons of total weight; one seat or one passenger equivalent to one metric ton of total weight; one metric ton of lifting capacity of a bridge placed on the vessel is converted to nine metric tons of total weight;

c) For convoys: Calculated by the total weight of all vessels in the convoy;

d) For vessels entering or leaving an inland port or wharf for repair, demolition, or launching: Calculated as 50% of the maximum weight recorded in the inspection certificate issued by the maritime inspection agency;

d) The converted total weight is in metric tons: Any fraction less than 0.5 metric ton is not counted; from 0.5 metric ton and above, it is rounded to one metric ton;

e) For vessels carrying liquid cargo: One cubic meter is equivalent to one metric ton of total weight;

g) For seaplanes: One horsepower (HP, CV) is calculated as 0.5 gross tons; one gross ton is equal to 1.5 metric tons of total weight. In case the conversion according to the methods specified in this clause results in different outcomes, the method with the highest total weight shall be adopted.

Article 5. Declaration, Collection, Payment and Settlement of Fees

1. The organization collecting fees remits 100% of the collected fee revenue into the state budget according to the chapters and subheadings of the current State Budget Directory. The cost of expenses for fee collection is covered by the state budget in accordance with the organizational budget, expenditure standards, and regulations as stipulated by law.

2. Fees are collected in Vietnamese Dong at inland ports and wharfs. In case fees are collected from foreign organizations or individuals in foreign currency, they shall be collected in United States Dollars (USD) based on the exchange rate specified in Clause 7 of Article 3 of Decree No. 362/2025/NĐ-CP dated December 31, 2025, of the Government, which details certain provisions and measures to organize and guide the implementation of the Law on Fees and Levies.

3. The organization collecting fees shall declare, collect, remit, and settle fees in accordance with the provisions of Article 3 of Decree No. 362/2025/NĐ-CP.

Article 6. Effective Date of Implementation

1. This Circular shall take effect from April 1, 2026 and shall replace Circular No. 248/2016/TT-BTC dated November 11, 2016 by the Minister of Finance which stipulates the rates of collection, methods of collection, payment, management, and utilization of fees and charges applicable at inland ports and terminals.

2. Other provisions concerning the collection, payment, receipts, and disclosure of fee and charge collection systems not specified in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges No. 97/2015/QH13; Decree No. 362/2025/NĐ-CP; Law on Tax Administration No. 38/2019/QH14; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government which provides detailed provisions for certain articles of the Law on Tax Administration as amended and supplemented by Decree No. 91/2022/NĐ-CP and Decree No. 373/2025/NĐ-CP; Decree No. 347/2025/NĐ-CP dated December 29, 2025 of the Government on administrative procedures in the field of State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts as amended and supplemented by Decree No. 70/2025/NĐ-CP and Circular No. 32/2025/TT-BTC dated May 31, 2025 by the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration as amended on June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts, and Decree No. 70/2025/NĐ-CP dated March 20, 2025 amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP.

3. In the event that any legal documents referred to in this Circular are amended or replaced, such implementation shall be carried out in accordance with the amended or replacing document.

4. In case of difficulties during implementation, it is requested that agencies, organizations, and individuals report to the Ministry of Finance for research and guidance.

Article 1. Scope of Application and Applicable Subjects

1. This Circular stipulates the subjects liable for fees and charges, the entities collecting such fees and charges, the subjects exempt from fees and charges, the rates of collection, methods of collection, payment, management, and utilization of fees and charges applicable at inland ports and terminals (including specialized inland ports and terminals) including: loading fee; inland waterway declaration fee; maritime guarantee fee for ships; port and inland waterway entry/exit fee.

2. In the case where international treaties to which the Socialist Republic of Vietnam is a party provide different provisions on fees and charges applicable at inland ports and terminals from those in this Circular, such provisions shall be implemented according to the provisions of such international treaty.

3. This Circular applies to subjects liable for fees and charges, entities collecting such fees and charges, and other state agencies, organizations, or individuals related to the collection and payment of fees and charges applicable at inland ports and terminals.

Article 2. Subjects Liable for Fees and Charges and Entities Collecting Such Fees and Charges

1. The subjects liable for fees and charges applicable at inland ports and terminals are inland waterway vessels, seaplanes, foreign watercraft, and ships (hereinafter referred to as "vessels") entering or exiting operations at inland ports and terminals that have been announced by the competent authority as operating, except where no fee or charge is collected in accordance with paragraph 2 of this Article and subjects exempt from fees and charges as specified in Paragraph 3 of this Circular.

2. No loading fee for vessels and entry/exit port and inland waterway fee shall be charged to vessels carrying VR-SI, VR-SII, or VR-SIII registration certificates (except for vessels carrying VR-SI, VR-SII, or VR-SIII registration certificates exiting, entering, or transiting; such vessels exiting, entering, or transiting shall pay fees and charges according to the rates specified in Article 4 of this Circular).

Where a vessel holds simultaneously both VR-SB registration certificate and VR-SI, VR-SII, or VR-SIII registration certificates, it shall be subject to fee and charge collection as if it held only the VR-SB registration certificate.

3. State agencies, public sector units with authority over maritime and inland waterway management at inland ports and terminals, organizations entrusted by state agencies with such management responsibilities, and entities confirming inland waterway declarations in accordance with inland waterway laws are entities collecting fees and charges as provided in this Circular.

Article 3. Subjects Entitled to Free and Fee Waivers

Free and fee waivers apply at inland waterway ports and terminals for the following cases:

1. Vessels belonging to the Ministry of National Defense and the Ministry of Public Security used for national defense, security purposes (excluding vessels used in economic activities); vessels of customs agencies performing their duties; vessels of inland waterway port administration, maritime port administration, other state administrative agencies when executing official duties.

2. Vessels used to avoid typhoons, provide rescue services.

3. Vessels transporting goods with a total weight below 10 metric tons or carrying passengers in fewer than 13 seats.

4. Vessels transporting people, goods, materials, equipment for flood and storm prevention, search and rescue, and salvage operations.

Article 4. Fee and Fee Collection Levels

1. The fee and fee collection levels apply at inland waterway ports and terminals as follows:

2. Vessels entering or leaving an inland waterway port or terminal shall bear fees and fees (including maritime security guarantees) according to the Maritime Fee Schedule issued by the Ministry of Finance.

3. In cases where a vessel enters or leaves multiple ports or terminals under the same port authority in one voyage, it shall only be charged once for fees and fees as stipulated in Clause 1 of this Article.

4. Vessels entering or leaving an inland waterway port or terminal without the purpose of cargo handling or passenger pick-up and drop-off shall apply a fee weight equivalent to 70% (seventy percent) of the fee weight as stipulated in Clause 1 of this Article.

5. For vessels without a total weight that can be converted when calculating vessel weight, the following applies:

a) Specialized vessels: 1 horsepower equivalent to 1 metric ton of total weight;

b) Passenger-carrying vessels: 1 berth equivalent to 6 passenger seats or equivalent to 6 metric tons of total weight; 1 seat or 1 passenger equivalent to 1 metric ton of total weight; 1 metric ton of lifting capacity of a bridge placed on the vessel is converted to 9 metric tons of total weight;

c) For convoys: Calculated by the total weight of all vessels in the convoy;

d) For vessels entering or leaving an inland waterway port or terminal for repair, demolition, or launching: Calculated as 50% of the largest registered weight recorded on the inspection certificate issued by the classification society;

d) The converted total weight is in metric tons: Any fraction less than 0.5 metric ton is not counted; from 0.5 metric ton and above, it is rounded to 1 metric ton;

e) For vessels carrying liquid cargo: 1 cubic meter is equivalent to 1 metric ton of total weight;

g) For seaplanes: 1 horsepower (HP, CV) is calculated as 0.5 gross tons; 1 gross ton (GT) is equal to 1.5 metric tons of total weight.

In the event that conversion according to the methods specified in this clause results in different outcomes, the method with the largest total weight shall be adopted.

Article 5. Declaration, Collection, Payment and Settlement of Fees

1. The organization collecting fees and fees remits 100% of the collected fees to the state budget according to the chapters and subheadings of the current State Budget Expenditure Directory.

The cost of expenses for fee collection is covered by the state budget as allocated in the organization's budget according to the state budget expenditure standards and regulations set forth by law.

2. Fees and fees at inland waterway ports and terminals are collected in Vietnamese Dong. In cases where fees and fees from foreign organizations or individuals are collected in foreign currency, they shall be collected in United States Dollars (USD) based on the exchange rate specified in Clause 7 of Article 3 of Decree No. 362/2025/NĐ-CP dated December 31, 2025, of the Government, which details certain provisions and measures to organize, guide, and implement the Law on Fees and Levies.

3. The organization collecting fees and fees shall declare, collect, pay, and settle fees in accordance with Article 3 of Decree No. 362/2025/NĐ-CP.

Article 6. Enforceability

1. This Circular shall take effect from April 1, 2026 and shall replace Circular No. 248/2016/TT-BTC dated November 11, 2016 by the Minister of Finance which stipulates the rates, methods of collection, payment, management, and utilization of fees and charges applicable at inland waterway ports and terminals.

2. Other provisions concerning the collection, payment, receipts, and disclosure of fee and charge collection systems not specified in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges No. 97/2015/QH13; Decree No. 362/2025/NĐ-CP; Law on Tax Administration No. 38/2019/QH14; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government which amends and supplements certain provisions of the Law on Tax Administration, as amended by Decree No. 91/2022/NĐ-CP and Decree No. 373/2025/NĐ-CP; Decree No. 347/2025/NĐ-CP dated December 29, 2025 of the Government on administrative procedures in the field of State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts which have been amended and supplemented by Decree No. 70/2025/NĐ-CP and Circular No. 32/2025/TT-BTC dated May 31, 2025 by the Minister of Finance guiding certain provisions of the Law on Tax Administration as of June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts, and Decree No. 70/2025/NĐ-CP dated March 20, 2025 amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP.

3. In the event that any legal documents cited in this Circular are amended, supplemented, or replaced, such implementation shall be carried out in accordance with the amended, supplemented, or replacing document.

4. Should any difficulties arise during implementation, please report to the Ministry of Finance for research and guidance./.

Central Committee of the Party;

Prime Minister, Deputy Prime Ministers of the Government;

Office of the Central Committee and its Committees;

Office of the General Secretary;

Office of the National Assembly;

Ethnic Affairs Council;

Economic and Financial Committee;

Office of the President;

Supreme People's Procuratorate;

Supreme People's Court;

Auditor General;

Central organs of mass organizations;

Ministries, agencies at the same level as ministries, and agencies under the Government;

People's Councils, People's Committees of provinces and municipalities directly under the Central Government;

Taxation Departments, Provincial Departments of Finance of provinces and municipalities directly under the Central Government;

State Treasury offices in regions;

National E-Government Information Center;

National Legal Database;

National E-Government Information Center of the Ministry of Finance;

Units under the Ministry of Finance;

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