HCMC RESOLUTION NO. 12/2026/NQ-HĐND: EXEMPTION OF SEAPORT INFRASTRUCTURE FEES FROM JULY 1, 2026 TO JUNE 30, 2029
On June 19, 2026, the Ho Chi Minh City People’s Council issued Resolution No. 12/2026/NQ-HĐND, providing an exemption from fees for the use of infrastructure facilities, public service works, and public utilities within the Ho Chi Minh City seaport border gate area.
The Resolution grants a fee exemption for all fee-paying entities previously regulated under Resolution No. 91/2025/NQ-HĐND. This policy will help reduce logistics costs for businesses operating import and export activities through Ho Chi Minh City seaports while supporting supply chain recovery and business operations.
📄 Download Resolution No. 12/2026/NQ-HĐND
Businesses may download the official Resolution issued by the Ho Chi Minh City People’s Council for detailed information regarding the exemption policy and implementation provisions.
1. Scope of the Fee Exemption
Under Resolution No. 12/2026/NQ-HĐND, all infrastructure, public service, and public utility fees within the Ho Chi Minh City seaport border gate area will be exempted.
The exemption applies to all entities previously subject to these fees under Clause 1, Article 2 of Resolution No. 91/2025/NQ-HĐND, which established the former fee schedule.
2. Applicable Entities
The Resolution applies to organizations and individuals that are subject to the collection and payment of infrastructure fees, public service fees, and public utility fees within the Ho Chi Minh City seaport border gate area under Resolution No. 91/2025/NQ-HĐND.
Accordingly, businesses engaged in import and export activities through Ho Chi Minh City seaports should update their internal procedures and accounting practices to ensure proper application of the exemption from the effective date.
3. Transitional Provisions
The Resolution also specifies transitional provisions for shipments processed before the effective date.
For goods that entered the customs supervision area before the Resolution takes effect:
- If the fee has not yet been paid, businesses must continue to declare and pay the fee in accordance with Resolution No. 91/2025/NQ-HĐND.
- If the fee has been paid incorrectly, the amount will be subject to collection adjustment or refund in accordance with the provisions of Resolution No. 91/2025/NQ-HĐND.
4. Effective Period
Resolution No. 12/2026/NQ-HĐND takes effect from:
- Effective Date: July 1, 2026
- Expiry Date: June 30, 2029
During this period, eligible organizations and individuals will be exempt from paying the Ho Chi Minh City seaport infrastructure fee.
Recommendations for Businesses
To ensure proper implementation of the new policy, businesses should proactively:
- Update customs, accounting, and import-export procedures before July 1, 2026.
- Review shipments processed before the effective date to determine whether transitional provisions apply.
- Coordinate with logistics providers and customs brokers to ensure declarations and fee calculations comply with the latest regulations.
- Keep supporting documents related to declarations and fee payments for future customs inspections or audits.
Need Advice on Ho Chi Minh City Seaport Infrastructure Fee Exemption?
THT Cargo Logistics assists businesses in understanding the latest customs policies, evaluating the applicability of fee exemption regulations, reviewing customs declarations, and ensuring compliance with current import and export requirements.
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