Circular 39/2026/TT-BTC: Fees and Charges at Inland Waterway Ports and Wharves
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Based on:Thông tư 39/2026/TT-BTC - Government Official Gazette
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The Ministry of Finance issued Circular 39/2026/TT-BTC setting out fee and charge rates for inland waterway ports and wharves (including dedicated ports). Four types of charges apply: vessel tonnage fee at 165 VND per gross ton per inbound or outbound trip; port entry/exit charges ranging from 5,000 to 50,000 VND per trip depending on vessel capacity; inland waterway reporting fee; and maritime safety fee for seagoing vessels. Exemptions cover military and police vessels on duty, customs patrol craft, storm shelter and emergency vessels, cargo craft under 10 tons or passenger craft under 13 seats, and flood-relief transport. Vessels entering without loading/discharging cargo or receiving passengers pay only 70% of the tonnage fee. The circular takes effect on 1 April 2026, replacing Circular 248/2016/TT-BTC. All collected fees are remitted 100% to the state budget.
Circular 39/2026/TT-BTC dated 31 March 2026 by the Ministry of Finance
Scope and Applicability
Applies to inland waterway vessels, seaplanes, foreign watercraft, and seagoing ships entering or leaving officially recognized inland waterway ports and wharves.
Tonnage fee and entry/exit charge exemption for vessels with registration class VR-SI, VR-SII, and VR-SIII (except when entering or exiting the country).
Main Fee Schedule
| Fee Type | Rate |
|---|---|
| Vessel tonnage fee (inbound) | 165 VND/ton |
| Vessel tonnage fee (outbound) | 165 VND/ton |
| Entry/exit charge (10-50 ton cargo) | 5,000 VND/trip |
| Entry/exit charge (50-200 ton or 13-50 seats) | 10,000 VND/trip |
| Entry/exit charge (200-500 ton or 51-100 seats) | 20,000 VND/trip |
| Entry/exit charge (500-1,000 ton or 101+ seats) | 30,000 VND/trip |
| Entry/exit charge (1,000-1,500 ton) | 40,000 VND/trip |
| Entry/exit charge (over 1,500 ton) | 50,000 VND/trip |
| Waterway reporting fee (seaships/seaplanes) | 100,000 VND/report |
| Waterway reporting fee (inland/foreign vessels 10HP+) | 50,000 VND/report |
Special Tonnage Conversion Rules
- Specialized vessels: 1 HP = 1 ton
- Passenger vessels: 1 sleeping berth = 6 seats = 6 tons; 1 seat = 1 ton
- Tow convoys: total gross tonnage of all towed vessels
- Vessels for repair or dismantling: 50% of maximum registered tonnage
- Liquid cargo vessels: 1 m³ = 1 ton
- Seaplanes: 1 HP = 0.5 GT; 1 GT = 1.5 tons
Special Provisions
- Multiple ports in one trip under the same port authority: fee charged only once
- Entry without loading/discharging or passenger exchange: only 70% of tonnage fee applies
- Fees from foreign entities may be collected in USD at regulated exchange rates
Effective Date
Effective 1 April 2026. Replaces Circular 248/2016/TT-BTC.