Regulated entities subject to charges

1. Road user charges (hereinafter referred to as charges) are imposed on road motor vehicles that are registered for operating on public roads (having certificates of vehicle registration and license plates), including:

a) Cars, tractors; trailers, semi-trailers pulled by cars, tractors and other similar vehicles (hereinafter referred to as car);

b) Two-wheel motorcycles, three-wheel motorcycles with cylinder capacities of ≥ 100 cm3, motorcycles with cylinder capacities of < 100 cm3 and other similar vehicles (hereinafter referred to as motorcycles)

2. Any car prescribed in Clause 1 of this Article shall be exempt from charges in the following cases:

a) The car suffers damage caused by accidents or natural disaster;

b) Its certificate of vehicle registration, or license plate is confiscated or revoked;

c) The car has a so serious accident that it cannot be used on public roads for at least 30 days pending repair.

d) Cars used for transport services by transport cooperatives, enterprises whose operation is suspended for at least 30 consecutive days;

dd) Cars which are not operated on public roads, on roads in road transport system, but only be operated on internal roads within the premises of enterprises, or cooperatives such as: train stations, ports, areas of mining, agriculture, forestry and cars used for examination of professional driving schools.

3. The cases prescribed in Clause 2 of this Article shall be exempt from charges if there is an application that complies with regulations of Article 10 of this Circular. If charge on a car has been paid, the car owner may claim a refund (applicable to cars that are destroyed; cars whose certificates of vehicle registration, or license plates are confiscated or revoked and thus are not permitted on public roads) or such charge shall be offset against the charge payable of the next inspection period (applicable to cars that are permitted on public roads after period of repair or suspension) corresponding to the period in which the cars are not permitted on public roads.

4. Clause 2 of this Article shall not be applied to cars of the national defense forces and police officers.

5. Cars with foreign license plates (including cases in which the cars are granted the provisional registration certificate and plates), which are permitted to be temporarily imported with a time limit by competent agencies as prescribed, shall not be temporarily collected charges.

Article 3. Vehicles exempt from charges

The following vehicles are exempt from charges:

1. Ambulances.

2. Fire trucks.

3. Hearses.

4. Specialized vehicles used for national defense purposes including road motor vehicles bearing license plates with: red background, white letters and numbers engraved and fitted with specialized equipment for national defense (vehicles carrying armed forces which are known as cars with at least 12 seats; trucks having covers, seats installed in the containers, bearing red license plates).

5. Specialized vehicles (cars) used for security purposes of the police officers (the Ministry of Public Security; Public Security of provinces, districts, etc.) Including:

a) Patrol cars of traffic police with characteristics below: Rotating lights on the roof of the cars, and printed words: “CẢNH SÁT GIAO THÔNG” (TRAFFIC POLICE) on two sides of the cars.

b) 113 police cars with the words: “CẢNH SÁT 113” on two sides of car bodies.

c) Mobile police cars with the words: “CẢNH SÁT CƠ ĐỘNG” on two sides of car bodies.

d) Trucks with covers and seats installed in the body for carrying the police officers on duty.

dd) Prisoner transport vehicles, rescue and salvage vehicles.

6. Motorcycles of national defense and public security forces.

7. Motorcycles of vehicle owners of the poor households prescribed in regulations of the Prime Minister on the poor households. If the People’s Committees of provinces specifically stipulates standards for the poor households applied in the local governments as prescribed, the poor households shall be identified according to such standards.

Article 4. Charge payers

Any organization, individual that owns, uses or manages vehicles (hereinafter referred to as vehicle owner) specified in Article 2 of this Circular shall be charge payers.