The Ministry of Finance has issued Circular 86/2025/TT-BTC, which stipulates the collection rates, collection procedures, payment, management, and utilization of customs fees and charges for goods and transit vehicles.
The customs fees and charges for goods and transit vehicles from October 12, 2025, according to Circular 86, are detailed below:
|
No |
Content collection |
Collection level |
|
|
1 |
Customs fee for exported and imported goods, vehicles exiting and entering |
20.000 VND/declaration |
|
|
2 |
Customs fee for inspection, supervision, extension of inspection, supervision, suspension of customs procedures for exported and imported goods showing signs of intellectual property rights infringement |
200.000 VND/case |
|
|
3 |
Customs fee for exported and imported goods sent via express delivery or postal services |
10.000 VND/declaration |
|
|
4 |
Customs fee for issuing ATA carnet |
1.000.000 VND/carnet |
|
|
5 |
|
500.000 VND/carnet |
|
|
6 |
Transit fee for goods in transit |
200.000 VND/declaration |
|
|
7 |
Transit fee for road vehicles (including cars, tractors, trailers) |
200.000 VND/vehicle |
|
|
8 |
Transit fee for waterway vehicles (including ships, boats, tugboats, barges) |
500.000 VND/vehicle |
Image 1: Schedule of Customs Fees and Charges for Goods and Transit Vehicles from October 12, 2025_Hotline: 0972118764
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Who is exempt from customs fees, goods fees, and transit vehicles?
Article 3 of Circular 86/2025/TT-BTC specifies the organizations and individuals exempt from customs fees and charges for goods and transit vehicles when carrying out customs procedures for import, export, transit of goods, and entry/exit/transit of vehicles in the following cases:
- Humanitarian Aid and Non-refundable Aid: Goods for humanitarian aid, non-refundable aid; gifts to state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, and individuals (tax-exempt within prescribed limits); gifts for humanitarian or charitable purposes; personal effects of foreign organizations and individuals under diplomatic immunity regulations; and accompanied baggage.
- Goods bought and sold or exchanged by border residents within the prescribed tax-exempt limits.
- Vehicles of border residents managed by an open ledger system, not by declaration.
- Goods and transit vehicles, as well as exported/imported goods and exiting/entering vehicles, that are exempt from fees and charges as stipulated by international treaties to which the Socialist Republic of Vietnam is a signatory or by commitments of the Vietnamese Government.
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