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CIRCULAR

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

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

Pursuant to the Law on State Budget No. 89/2025/QH15;

Pursuant to the Law on Inland Waterway Navigation No. 23/2004/QH11 amended by Law No. 48/2014/QH13;

Pursuant to Decree No. 362/2025/ND-CP of the Government on elaboration of the Law on Fees and Charges;

Pursuant to Decree No. 08/2021/ND-CP of the Government on management of inland waterway activities amended by Decree No. 06/2024/ND-CP;

Pursuant to Decree No. 29/2025/ND-CP of the Government on functions, duties, powers and organizational structure of the Ministry of Finance amended by Decree No. 166/2025/ND-CP;

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The Minister of Finance promulgates a Circular on fee amounts, collection and payment of fees and charges applicable at inland waterway ports and terminals.

Article 1. Scope and regulated entities

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.

Article 2. Fee and charge payers and fee and charge collecting entities

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.

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Article 3. Entities eligible for exemption from fees and charges

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.

Article 4. Fee and charge amounts

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

No.

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Fee amount

1

Vessel tonnage fees

a)

Inbound (whether laden or unladen)

165 VND per tonne of total tonnage

b)

Inbound (whether laden or unladen)

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2

Charges for entry to and exit from inland waterway ports and terminals

a)

Cargo vessels with total tonnage from 10 tons to 50 tons

5,000 VND per voyage

b)

Cargo vessels with total tonnage of over 50 tonnes to 200 tonnes or passenger vessels with capacity from 13 seats to 50 seats

10,000 VND per voyage

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Cargo vessels or towing convoys with total tonnage of over 200 tonnes to 500 tonnes or passenger vessels with capacity from 51 seats to 100 seats

20,000 VND per voyage

d)

Cargo vessels or towing convoys with total tonnage of over 500 tonnes to 1,000 tonnes or passenger vessels with capacity from 101 seats or more

30,000 VND per voyage

dd)

Cargo vessels or towing convoys with total tonnage of over 1,000 tonnes to 1,500 tonnes

40,000 VND per voyage

e)

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50,000 VND per voyage

3

Inland waterway declaration fees

a)

Seagoing vessels, seaplanes

100,000 VND per declaration

b)

Inland waterway craft and foreign watercraft: non-powered craft with total tonnage of 10 tonnes or more; powered craft with total main engine capacity of 10 horsepower or more; craft with capacity of more than 12 persons

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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;

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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.

Article 5. Declaration, collection, payment of fees and charges and fee finalization

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.

Article 6. Entry into force

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.

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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./.

PP. MINISTER
DEPUTY MINISTER




Cao Anh Tuan