Circular No. 40/2026/TT-BTC on exemption from certain fees and charges to support production and business in transport sector

CIRCULAR

ON EXEMPTION FROM CERTAIN FEES AND CHARGES TO SUPPORT PRODUCTION AND BUSINESS IN TRANSPORT SECTOR

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

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

As requested by the Director of the Tax Policies, Fees and Charges Supervisory Agency;

The Minister of Finance hereby issues a Circular on exemption from certain fees and charges to support production and business in transport sector.

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

1. Exemption from fees and charges in the aviation sector (except for assessment fees for permits to enter and exit restricted areas at airports) as specified in the Schedule of fees and charges in the aviation sector issued with Circular No. 193/2016/TT-BTC dated November 8, 2016, of the Minister of Finance on the fee amounts, collection, payment, management, and use of fees and charges in the aviation sector.

2. Exemption from maritime fees and charges for vessels entering and leaving maritime areas as specified in Chapter III of Circular No. 261/2016/TT-BTC dated November 14, 2016, of the Minister of Finance on maritime fees and charges and the schedule of maritime fees and charges, amended by Circular No. 90/2019/TT-BTC and Circular No. 74/2021/TT-BTC.

3. Exemption from fees and charges applicable at inland waterway ports and terminals for inland waterway crafts operating between inland waterway ports and terminals of Vietnam as specified in Clause 1, Article 4 of Circular No. 39/2026/TT-BTC dated March 31, 2026, issued by the Minister of Finance, on fee amounts, collection and payment of fees and charges applicable at inland waterway ports and terminals.

4. Exemption from fees for using national railway infrastructure invested by the State as specified in Point a of Clause 1 of Article 3 of Circular No. 11/2026/TT-BTC dated February 10, 2026, issued by the Minister of Finance, on fee amounts, collection and payment of fees and charges in the railway sector.

Article 2. Effect

1. This Circular shall be effective from July 18, 2024 to June 30, 2026.

2. From July 1, 2026, the fees and charges specified in Article 1 of this Circular shall be implemented in accordance with the Circulars cited and any amending, or replacing documents.

3. Fees for assessment and issuance of certificates, licenses, and certificates in civil aviation operations, the fees registration of secured transactions for aircraft, and the fees for issuing notices of inland waterway for inland waterway crafts operating between inland waterway ports and terminals of Vietnam specified in Items 3 and 10 of Article 1 of Circular No. 64/2025/TT-BTC dated June 30, 2025, issued by the Minister of Finance, on collection rates, exemptions of fees, charges to provide assistance for enterprises and the people shall not apply from the effective date of this Circular until June 30, 2026.

4. Other contents related to: Scope, regulated entities; collectors of fees and charges; payers of fees and charges; declaration and payment of fees and charges; management and use of fees; receipts, public disclosure of the collection of charges and fees not specified in this Circular shall comply with Circulars cited, any amending, supplementing or replacing documents, and other relevant legislative documents.

5. Should any difficulties arise during implementation, promptly report to the Ministry of Finance for further study and guidance./.