ON FEE AMOUNTS, COLLECTION AND PAYMENT OF FEES AND CHARGES IN THE FIELD OF EXIT, ENTRY, TRANSIT, AND RESIDENCE IN VIETNAM

1. This Circular provides for fee and charge payers; fee and charge collecting entities; fee amounts, collection and payment of fees and charges in the field of exit, entry, transit, and residence in Vietnam, including:

 a) Charges for issuance of passports, laissez-passers, exit permits, and “AB” stamps;

 b) Fees for issuance of visas and other documents valid for exit, entry, and residence for foreigners.

2. This Circular applies to fee and charge payers; fee and charge collecting entities and other organizations and individuals related to the collection and payment of fees and charges in the field of exit, entry, transit, and residence in Vietnam.

1. Agencies, organizations, individuals, and enterprises when carrying out procedures to request competent regulatory agencies in Vietnam to issue documents related to passports, laissez-passers, exit permits, and “AB” stamps shall pay charges in the field of exit, entry, transit, and residence in Vietnam in accordance with this Circular.

2. Foreigners when carrying out procedures to request competent regulatory agencies in Vietnam to issue visas and other documents valid for exit, entry, and residence for foreigners shall pay fees in the field of exit, entry, transit, and residence in Vietnam in accordance with this Circular.

Competent regulatory agencies in Vietnam issuing documents related to passports, laissez-passers, exit permits, and “AB” stamps; issuing visas and other documents valid for exit, entry, and residence for foreigners in accordance with law are fee and charge collecting entities as prescribed in this Circular.

1. Fee and charge amounts in the field of exit, entry, transit, and residence in Vietnam are specified in the Schedule of fee and charge amounts enclosed with this Circular.

2. Fees for issuance of visas and other documents valid for exit, entry, and residence for foreigners shall be collected in Vietnamese dong or United States dollars (USD). For fee amounts prescribed in USD, collection may be made in USD or in Vietnamese dong converted from USD into Vietnamese dong based on the exchange rate prescribed in clause 7 Article 3 of Decree No. 362/2025/ND-CP dated December 31, 2025 of the Government on elaboration of the Law on fees and charges.

1. Cases eligible for exemption from fees

a) Guests (including spouses and children) invited by the Party, the State, the Government, the National Assembly, or by leaders of the Party, the State, the Government, or the National Assembly in their personal capacity;

b) Officials and employees of diplomatic missions, consular offices of foreign countries, and representative offices of international organizations in Vietnam and their family members (spouses and children under 18 years of age), regardless of passport type, who are not Vietnamese citizens and do not permanently reside in Vietnam, shall be exempt from fees on a reciprocal basis;

c) Cases eligible for exemption from fees under international treaties to which Vietnam is a signatory or a party, or on the basis of reciprocity;

d) Foreigners entering Vietnam to carry out relief work or humanitarian assistance for Vietnamese organizations or individuals;

dd) Issuance of visas and temporary residence permits for exit to foreigners in Vietnam who violate the law and are subject to handling measures but lack financial capacity, and whose diplomatic missions do not cover the expenses or where no diplomatic mission of their country exists in Vietnam;

The determination of foreigners in Vietnam who violate the law and are subject to handling measures and eligible for fee exemption in this case shall be considered and decided by the fee-collecting entity on a case-by-case basis and such entity shall be responsible in accordance with law;

e) Issuance of special visa exemption certificates to foreigners in accordance with the law on time-limited visa exemption for foreigners eligible for preferential treatment to serve socio-economic development;

g) Cases for reasons of security, external relations, international integration, or where it is necessary to take advantage of opportunities but which do not fall under the cases specified at points a, b, and c of this clause.

2. Cases eligible for exemption from passport issuance charges

a) Vietnamese citizens residing abroad who are subject to a written deportation decision issued by a competent authority of the host country but do not possess a passport;

b) Vietnamese citizens residing abroad who must return to Vietnam under international treaties or international agreements on the readmission of citizens but do not possess a passport, and other cases for humanitarian reasons.

3. The head of the fee-collecting entity shall decide on the application of fee exemptions on a reciprocal basis as specified at points b and c clause 1 of this Article and the cases specified at point g clause 1 of this Article.

Fee and charge collecting entities shall affix the stamp “Miễn thu phí” (Fee exempted) (except for the case of issuance of special visa exemption certificates as specified at point e clause 1 of this Article) or “Miễn thu lệ phí” (GRATIS) on issued documents for cases eligible for exemption from fees and charges as specified in clauses 1 and 2 of this Article.

1. Fee and charge payers shall pay fees and charges into the state budget in accordance with the methods prescribed in clause 1 Article 3 of Decree No. 362/2025/ND-CP.

2. Fee and charge collecting entities shall remit 100% of the collected fees and charges to the state budget according to chapters and sub-items of the State budget entries in force, including interest arising (if any) on the relevant account balances during the process of fee and charge collection. The funding source for covering the costs of service provision and fee and charge collection shall be arranged by the state budget in the estimates of the fee and charge collecting entities in accordance with expenditure regimes and norms of the state budget as prescribed by law. Fee and charge collecting entities shall declare, pay, and finalize fees in accordance with clause 3 Article 3 of Decree No. 362/2025/ND-CP.

3. Where a charge payer has paid charges but is not eligible for issuance of passports, laissez-passers, exit permits, or “AB” stamps, the charge-collecting entity shall refund the collected charge amount upon notification of the result to the payer; where the payer refuses to receive the application processing result, the charge-collecting entity shall not refund the collected charge amount. Where a fee payer has paid fees but is not eligible for issuance of visas and other documents valid for exit, entry, and residence for foreigners, or refuses to receive the application processing result, the fee-collecting entity shall not refund the collected fee amount.

1. This Circular comes into force on April 1, 2026.

2. Circular No. 25/2021/TT-BTC dated April 7, 2021 of the Minister of Finance on fee amounts, collection, payment, management, and use of fees and charges in the field of exit, entry, transit, and residence in Vietnam shall cease to be effective from the effective date of this Circular.

3. Annulment of Circular No. 62/2023/TT-BTC dated October 3, 2023 of the Minister of Finance on amendments to Circular No. 25/2021/TT-BTC dated April 7, 2021 of the Minister of Finance on fee amounts, collection, payment, management, and use of fees and charges in the field of exit, entry, transit, and residence in Vietnam.

4. Other contents related to the collection, payment, collection documents, and public disclosure of the collection of fees and charges not provided for in this Circular shall be implemented in accordance with the following legal documents: the Law on Fees and Charges No. 97/2015/QH13; the Law on Tax Administration No. 38/2019/QH14; Decree No. 362/2025/ND-CP; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of the Law on Tax Administration amended by Decree No. 91/2022/ND-CP and Decree No. 373/2025/ND-CP; Decree No. 347/2025/ND-CP dated December 29, 2025 of the Government on administrative procedures in the State Treasury sector; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents amended by Decree No. 70/2025/ND-CP and Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance on guidelines for implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents, and Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments to Decree No. 123/2020/ND-CP.

5. In case the documents referred to in this Circular are amended or replaced, the amended or replacing documents shall prevail.

6. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for further study and additional guidance./.

 

 

I. Charges for issuance of passports, laissez-passers, exit permits, and “AB” stamps 

- ABTC means APEC Business Travel Card.

- “AB” stamp means a type of visa exemption document for holders of ordinary passports traveling abroad on official duty.

Notes: In cases where the above documents are lost, damaged, or expired and must be reissued, the fee amount applicable shall be the same as for new issuance./.