On August 28, 2025, Vietnam’s Ministry of Finance issued Circular 86/2025/TT-BTC, introducing new regulations on customs fees and charges for exported, imported, and transit goods and vehicles. Effective from October 12, 2025, this Circular replaces Circular 14/2021/TT-BTC and updates the fee schedule for customs declarations, ATA Carnet issuance, and intellectual property inspections. It also provides detailed instructions on payment methods and exemptions for humanitarian aid, charitable goods, and other cases under international treaties. Businesses involved in import-export activities should review the new rates to ensure compliance with Vietnam’s latest customs fee regulations.
Key contents:
1. Cases subject to fees and charges:
Fee and charge payers shall fulfill their obligations when:
- Registering customs declarations for exported, imported, or transited goods, or for exported, imported, or transited vehicles;.
- Requesting the issuance of an ATA Carnet for temporarily exported and re-imported goods;
- Requesting inspection and supervision of goods related to intellectual property rights (such as goods suspected of infringing intellectual property rights).
2. Fee rates: Implemented in accordance with the Schedule of Fees and Charges attached to this Circular.
| No. | Description of collection | Rates |
| 1 | Customs fees for exported, imported goods, and exported, imported vehicles | 20,000 VND/declaration |
| 2 | Customs fees for inspection, supervision, extension of inspection and supervision, or suspension of customs procedures for exported, imported goods suspected of infringing intellectual property rights | 200,000 VND/application |
| 3 | Customs fees for exported, imported goods sent via express delivery or postal services | 10,000 VND/declaration |
| 4 | Customs fees for issuance of ATA Carnet | 1,000,000 VND/book |
| 5 | Customs fees for issuance of replacement ATA Carnet | 500,000 VND/book |
| 6 | Charges for goods in transit | 200,000 VND/declaration |
| 7 | Charges for road vehicles in transit (including cars, tractors, towing vehicles) | 200,000 VND/vehicle |
| 8 | Charges for waterway vehicles in transit (including ships, canoes, towing vessels, barges) | 500,000 VND/vehicle |
3. Methods of payment:
Fee and charge payers shall make payment using one of the following methods:
- Pay fees into the temporary fee collection account of the customs authority opened at the State Treasury; pay charges directly into the state budget in cash or via non-cash payment methods as prescribed, through the State Treasury system.
- Pay in cash or via non-cash payment methods to organizations authorized by the customs authority to collect customs fees and charges for exported, imported, or transited goods and vehicles.
- In case of multiple customs declaration registrations within a month, the fee/charge payer may register with the collecting organization to make monthly payments.
4. Exemptions from fees and charges
Applicable to:
- Humanitarian aid goods and gifts for charitable purposes;
- Goods and vehicles of border residents;
- Cases exempted under international treaties.
5. Effectiveness of the document:
- Circular No. 86/2025/TT-BTC takes effect from 12 October 2025.
- Circular No. 14/2021/TT-BTC ceases to be effective from the same date.
(According to Circular 86/2025/TT-BTC August 28, 2025)
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