On November 08, 2016, the Ministry of Finance issued Circular No. 194/2016/TT-BTC stipulating the rates, collection policies, and payment of customs fees and airport entrance/exit fees for foreign flights arriving at Vietnam's airports.
According to the provisions of Circular 194/2016/TT-BTC, foreign organizations and individuals with flights to Vietnamese airports must pay customs fees and airport entry and exit fees, except in the following cases:
- Special aircraft flights (excluding special flights combined with commercial transport).- Government aircraft flights.- Search and rescue flights, transport of humanitarian aid, disaster relief goods, and other humanitarian missions.- Flights that land but do not go through customs and border security procedures such as: technical landing flights for refueling, return flights due to bad weather.
More details can be found in Circular 194/2016/TT-BTC effective from January 1, 2017.
- Thanh Lam -
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