Exemption of 4 fees and charges to support transport enterprises from April 7, 2026

The Minister of Finance has issued Circular No. 40/2026/TT-BTC providing for exemption of certain fees and charges to support production and business in the transport sector, which takes effect from April 7, 2026.

In order to remove difficulties and support production and business activities in the transport sector, Article 1 of Circular No. 40/2026/TT-BTC provides for the exemption of 04 important groups of fees and charges across various transport sectors. This is considered a practical solution to help reduce input costs and facilitate the recovery and development of transport enterprises.

(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 8, 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 in accordance with current regulations.

(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.

(4) Exemption of charges for use of the State-invested national railway infrastructure, thereby helping reduce operating costs and enhance the competitiveness of railway transport.

Note: Circular No. 40/2026/TT-BTC takes effect from April 7, 2026 until the end of June 30, 2026. From July 1, 2026, the fees and charges shall be implemented in accordance with the provisions of the referenced Circulars and other relevant legal documents.