ON FEE AMOUNTS, COLLECTION AND PAYMENT OF FEES AND CHARGES APPLICABLE AT INLAND WATERWAY PORTS AND TERMINALS

1. This Circular provides for fee and charge payers, fee and charge collecting entities, entities eligible for exemption from fees and charges, fee and charge amounts, and collection and payment of fees and charges applicable at inland waterway ports and terminals (including specialized inland waterway ports and terminals), including: vessel tonnage fees; inland waterway declaration fees; maritime safety assurance fees collected from seagoing vessels; charges for entry to and exit from inland waterway ports and terminals.

2. Where an international treaty to which the Socialist Republic of Vietnam is a member provides for fees and charges applicable at inland waterway ports and terminals differently from those provided in this Circular, such international treaty shall apply.

3. This Circular applies to fee and charge payers, fee and charge collecting entities, and regulatory agencies, organizations, and individuals involved in the collection and payment of fees and charges applicable at inland waterway ports and terminals.

1. Fee and charge payers applicable at inland waterway ports and terminals are inland waterway craft, seaplanes, foreign watercraft, and seagoing vessels (hereinafter referred to as vessels) entering and operating at inland waterway ports and terminals that have been announced for operation by competent authorities, except for cases not subject to fees and charges as provided in clause 2 of this Article and entities eligible for exemption from fees and charges as provided in Article 3 of this Circular.

2. Vessel tonnage fees and charges for entry to and exit from inland waterway ports and terminals shall not be collected from vessels classified under VR-SI, VR-SII, and VR-SIII (except for vessels classified under VR-SI, VR-SII, and VR-SIII that exit, enter, or transit; such vessels shall be subject to fees and charges in accordance with the fee amounts specified in Article 4 of this Circular).

Where a vessel is simultaneously classified under VR-SB and VR-SI, VR-SII, and VR-SIII, the fee and charge amounts applicable shall be those for vessels classified under VR-SB.

3. Regulatory agencies and public sector entities competent in state management of maritime and inland waterway navigation at inland waterway ports and terminals, organizations assigned by competent regulatory agencies to perform management duties at inland waterway ports and terminals, and authorities certifying inland waterway declarations in accordance with the law on inland waterway navigation are fee and charge collecting entities as provided in this Circular.

Fees and charges applicable at inland waterway ports and terminals shall be exempted for the following cases:

1. Vessels of the Ministry of National Defense and the Ministry of Public Security used for national defense and security purposes (except for vessels used for economic activities); vessels of customs authorities performing duties; vessels of inland waterway port authorities, maritime port authorities, and other regulatory agencies performing official duties.

2. Vessels seeking shelter from storms or engaged in emergency response.

3. Vessels transporting cargo with a total tonnage of less than 10 tons or carrying fewer than 13 passengers.

4. Vessels transporting persons, goods, materials, and equipment for flood and storm prevention and control, and vessels engaged in search and rescue operations.

1. Fee and charge amounts applicable at inland waterway ports and terminals are as follows:

2. Seagoing vessels entering and exiting inland waterway ports and terminals shall be subject to fees and charges (including maritime safety assurance fees) in accordance with the schedule of maritime fee and charge amounts promulgated by the Ministry of Finance.

3. Where, within the same voyage, a vessel enters and exits multiple inland waterway ports and terminals under the management of the same port authority representative, it shall only be subject to one-time payment of fees and charges as provided in clause 1 of this Article.

4. Vessels entering and exiting inland waterway ports and terminals not for the purpose of loading or unloading cargo and not embarking or disembarking passengers shall be subject to vessel tonnage fees at 70% (seventy percent) of the fee amount specified in clause 1 of this Article.

5. For vessels without total tonnage, conversion for calculation of vessel tonnage fees shall be as follows:

a) Specialized vessels: 1 horsepower is equivalent to 1 tonne of total tonnage;

b) Passenger vessels: 1 berth is equivalent to 6 passenger seats or equivalent to 6 tonnes of total tonnage; 1 seat or 1 passenger is equivalent to 1 tonne of total tonnage; 1 tonne of lifting capacity of cranes installed on vessels is equivalent to 9 tonnes of total tonnage;

c) For towing convoys: calculated based on the total tonnage of towed vessels;

d) For vessels entering and exiting inland waterway ports and terminals for repair, dismantling, or launching: calculated at 50% of the maximum tonnage stated in the certificate of the registry authority;

dd) Converted tonnage is calculated in tonnes: fractions below 0.5 tonne are disregarded, from 0.5 tonne or more are rounded up to 1 tonne;

e) For vessels transporting liquid cargo: 1 m³ is equivalent to 1 tonne of total tonnage;

g) For seaplanes: 1 horsepower (HP, CV) is equal to 0.5 GT; 1 GT is equal to 1.5 tonnes of total tonnage.

Where conversion methods under this clause produce different results, the method yielding the highest total tonnage shall be applied.

1. 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.

Funding for covering the costs of fee and charge collection shall be allocated by the state budget in the estimates of fee and charge collecting entities in accordance with expenditure regimes and norms of the state budget as prescribed by law.

2. Fees and charges applicable at inland waterway ports and terminals shall be collected in Vietnamese dong. Where fees and charges are collected from foreign organizations or individuals in foreign currency, they shall be collected in United States dollars (USD) on the basis of conversion according to the exchange rate specified 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.

3. Fee and charge collecting entities shall declare, collect, pay, and finalize fees in accordance with Article 3 of Decree No. 362/2025/ND-CP.

1. This Circular comes into force on April 1, 2026 and replaces Circular No. 248/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on fee amounts, collection, payment, management, and use of fees and charges applicable at inland waterway ports and terminals.

2. 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; Decree No. 362/2025/ND-CP; the Law on Tax Administration No. 38/2019/QH14; 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 within the scope of the State Treasury; 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 guiding the 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.

3. Where the legal documents referred to in this Circular are amended or replaced, the amended or replacement documents shall apply.

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