At Clause 1, Article 2 of Decree 90/2023/ND-CP (taking effect on February 1, 2024), the subject of road toad is motor vehicles that have been registered (with a vehicle registration certificate and license plate), inspected for circulation (issued with a Certificate of Safety and Environmental Protection), including: Cars, semi-trailer trucks and similar vehicles (hereinafter referred to as motor vehicles).
Types of vehicles that are exempt from road toll: Motor vehicles specified in Clause 1, Article 2 of Decree 90/2023/ND-CP are exempt from road toll in the following cases:
- Damaged due to accidents or natural disasters.
- Confiscated or revoked the vehicle registration certificate, license plate.
- Damaged to the point that it cannot continue to circulate and must be repaired for 30 days or more.
- Transportation business vehicles of enterprises, cooperatives, and associations of transport cooperatives (hereinafter referred to as enterprises) temporarily suspend circulation for 30 consecutive days or more.
- Vehicles of enterprises that do not participate in traffic, do not use roads in the road traffic system (only issued with a Certificate of Inspection and not issued with an Inspection Sticker according to the regulations on inspection of safety and environmental protection of motor vehicles of the Ministry of Transport); vehicles that are participating in traffic, using roads in the road traffic system (have been issued with a Certificate of Inspection and an Inspection Sticker according to the regulations on inspection of safety and environmental protection of motor vehicles of the Ministry of Transport) are changed to not participating in traffic, not using roads in the road traffic system, only used within the scope of: Driving schools; railway stations; ports; mining areas; aquaculture, production, processing of agriculture, forestry, aquaculture; construction sites (transportation, irrigation, energy).
+ Vehicles registered and inspected in Vietnam but have been operating abroad for 30 consecutive days or more.
+ Vehicles stolen for a period of 30 days or more.
At the same time, the above cases are exempt from road toll if they have sufficient documents as prescribed under Article 8 of Decree 90/2023/ND-CP. In case the car has already paid the road toll, the owner of the vehicle will be refunded the amount paid or deducted from the amount of toll to be paid in the next period corresponding to the period of non-use of the road according to the regulations of Article 8 of Decree 90/2023/ND-CP.
In addition, the road toll is not applicable to military and police vehicles.
According to Article 3 of Decree 90/2023/ND-CP on cases of exemption from road user charges for those who pay for the following types of vehicles:
(1) Ambulances.
(2) Fire engines.
(3) Funeral vehicles, including:
- Vehicles with specialized structures for funeral services (including: hearse, refrigerated truck for storing and transporting corpses).
- Related vehicles serving funerals (including: vehicles carrying passengers accompanying the hearse, flower trucks, and photo trucks) are vehicles used only for funeral activities with vehicle registration certificates bearing the name of the funeral service unit. The funeral service unit has a commitment document that these vehicles are only used for funeral activities. The commitment must be sent to the inspection unit when they inspect the vehicle (specifying the number of vehicles and the license plate of each).
(4) Special-purpose vehicles for national defense, including vehicles with following license plates: Red background, white letters and numbers embossed with attached specialized equipment for national defense (including: tanker trucks, cranes, vehicles carrying armed forces on the march - passenger vehicles with 12 or more seats, covered transport vehicles with seats installed in the truck bed, control vehicles, military police vehicles, special-purpose vehicles for transporting prisoners, rescue vehicles, satellite communication vehicles, and other special-purpose cars for national defense).
(5) Special-purpose vehicles of units belonging to the organizational system of the People's Public Security Force, including:
- Traffic police vehicles with the words "TRAFFIC POLICE" printed on both sides of the vehicle.
- 113 police vehicles with the words "113 POLICE" printed on both sides of the vehicle.
- Mobile riot police vehicles with the words "MOBILE RIOT POLICE" printed on both sides of the vehicle.
- Transport vehicles with seats installed in the truck bed of the People's Public Security Force on duty.
- Vehicles transporting prisoners, rescue vehicles, disaster relief vehicles, and other special-purpose vehicles of the People's Public Security Force.
- Special vehicles (satellite communication vehicles, bulletproof vehicles, anti-terrorism vehicles, anti-riot vehicles, and other special vehicles of the People's Public Security Force).
Therefore, the 5 types of vehicles that are exempt from road toll are: ambulances, fire engines, funeral vehicles, vehicles for national defense, and special-purpose vehicles of the police force.
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