Circular 40/2026/TT-BTC exemption of certain fees and charges to support production and business in the transport sector

CIRCULAR

Providing for exemption of certain fees and charges to support production and business in the transport sector

Pursuant to the Law on Charges and Fees No. 97/2015/QH13;

Pursuant to the Government’s Decree No. 29/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Finance, as amended and supplemented under Decree No. 166/2025/ND-CP;

At the proposal of the Director General of the Department for Management and Supervision of Tax, Fees and Charges Policies;

The Minister of Finance hereby promulgates the Circular providing for exemption of certain fees and charges to support production and business in the transport sector.

Article 1. Exemption of certain fees and charges to support production and business in the transport sector

1. Exemption of fees and charges in the aviation sector (except for the appraisal charge for issuance of permits for entry into restricted areas at airports and aerodromes) as prescribed in the Aviation Fee and Charge Tariff to Circular No. 193/2016/TT-BTC dated November 08, 2016, of the Minister of Finance, providing for the rates, collection, remittance, management and use of fees and charges in the aviation sector.

2. Exemption of maritime fees and charges applicable to vessels entering into and leaving maritime areas as prescribed in Chapter III of Circular No. 261/2016/TT-BTC dated November 14, 2016, of the Minister of Finance, providing for maritime fees, charges and schedule of collection rates of maritime fees and charges, as amended and supplemented under Circular No. 90/2019/TT-BTC and Circular No. 74/2021/TT-BTC.

3. Exemption of fees and charges applicable at inland waterway ports and berths for inland waterway craft operating between inland waterway ports and berths of Vietnam as prescribed in Clause 1 Article 4 of Circular No. 39/2026/TT-BTC dated March 31, 2026, of the Minister of Finance, providing for the rates, collection and remittance of fees and charges applicable at inland waterway ports and berths.

4. Exemption of charges for use of the State-invested national railway infrastructure as prescribed at Point a Clause 1 Article 3 of Circular No. 11/2026/TT-BTC dated February 10, 2026, of the Minister of Finance, providing the rates, collection and payment of fees in the railway sector.

Article 2. Effect

1. This Circular takes effect from April 7, 2026 until the end of June 30, 2026.

2. From July 1, 2026, the fees and charges prescribed in Article 1 of this Circular shall be implemented in accordance with the provisions of the referenced Circulars and the amending, supplementing or replacing documents (if any).

3. The charge rates for appraisal for issuance of certificates, permits and licenses in civil aviation activities, charge rates for registration of secured transactions in respect of aircraft, and the inland waterway reporting charge applicable to inland waterway craft operating between inland waterway ports and berths of Vietnam corresponding to Serial Nos. 3 and 10 Article 1 of Circular No. 64/2025/TT-BTC dated June 30, 2025, of the Minister of Finance, stipulating the collection rates and exemption for certain fees and charges to support enterprises and citizens, shall not be applied from the effective date of this Circular until the end of June 30, 2026.

4. Other contents relating to scope of regulation, subjects of application; organizations collecting fees and charges; payers of fees and charges; declaration and payment of fees and charges; management and use of fees; collection receipts; public disclosure of the fee and charge collection regime not provided for in this Circular shall be implemented in accordance with the referenced Circulars, the amending, supplementing or replacing documents (if any) and other relevant legal documents.

5. In the course of implementation, if any difficulties arise, organizations and individuals are requested to promptly report to the Ministry of Finance for study and additional guidance./.