The Ministry of Finance has issued Circular 163/2026/TT-BTC, outlining new regulations on charges and fees in the field of foreign affairs for overseas Vietnamese representative missions. This document, effective from November 1, 2026, specifies the rates, exemptions, collection, and remittance procedures for these fees. It applies to Vietnamese and foreign organizations and individuals who receive public or state management services from Vietnamese missions abroad, including diplomatic missions, consulates, and other authorized agencies.
Who Pays and Who Collects?
According to the circular, Vietnamese and foreign entities using services such as visa processing, consular assistance, or nationality-related matters at Vietnamese missions will be subject to these charges. Overseas Vietnamese representative missions, including embassies, consulates, and authorized agencies, are responsible for collecting these fees. These missions perform state management jobs in foreign affairs, making them the designated charge- and fee-collecting organizations under this Circular.
Fee Structure and Exemptions
Fees are set in US dollars and detailed in appendices accompanying the circular, specifically in the Tariffs of foreign affairs-related charges and fees (Appendices I and II). The circular outlines specific exemptions for certain individuals, including:
- Foreign dignitaries and their families invited by Vietnam‘s government or its leaders.
- Diplomatic and consular staff and their families, based on reciprocity.
- Individuals providing humanitarian aid to Vietnam.
- People with meritorious service to Vietnam’s revolution, as defined by law.
- Vietnamese citizens in extreme hardship, as certified by competent agencies.
Additional exemptions include cases for naturalization fees, such as stateless persons applying for Vietnamese nationality and those in financial hardship. Persons required to return to Vietnam under international agreements are exempt from fees for ordinary passport issuance under fast-track procedures. Exemptions also apply to judicial record information for children, the elderly, people with disabilities, and those in poverty or disadvantaged areas.
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Collection, Remittance, and Settlement Procedures
When collected in the host country’s currency, the conversion is based on the selling rate of the US dollar announced by the bank where the mission holds its account.
In countries with multiple Vietnamese missions, the highest-competent mission sets unified rates and currencies for all. Collected fees, including any interest, are remitted to the state budget custody funds at the missions. Refunds are not provided if consular papers are not granted or if the applicant renounces the settlement result. Missions must maintain accounting records for charge and fee revenues and submit monthly reports to the Ministry of Foreign Affairs, using forms provided in Appendices III and IV.
Implementation and Transition
This Circular takes effect from November 01, 2026. Part C, Appendix I and Part C, Appendix II to this Circular take effect from March 01, 2027. Pending dossiers received before the effective date will follow the old regulations until completion. Missions must publicly display fee details in Vietnamese, English, or the host country’s official language at collection points and on their websites. Other matters not covered in the circular follow the Law on Charges and Fees, the Law on Tax Administration, and related decrees. Amendments to referenced documents will take precedence, and implementation issues should be reported to the Ministry of Finance for guidance.
