The policy was approved by the Ho Chi Minh City People's Council at its third session on June 19 and applies to all goods subject to port infrastructure charges under Resolution 91/2025.
The exemption covers import and export cargo, temporary imports for re-export, bonded warehouse goods, transit cargo and transhipment goods moving through the city's seaport system.
The policy applies to goods originating from all countries and territories, regardless of industry sector.
Ho Chi Minh City currently has 94,053 businesses paying port infrastructure fees, generating estimated annual revenue of VND 2.39 trillion (approximately USD 92 million), equivalent to an average of VND 25.4 million (approximately USD 980) per company each year.
According to city calculations, the exemption will directly reduce logistics costs for small businesses by between 0.34 per cent and 0.51 per cent. Medium-sized enterprises are expected to see costs fall by between 0.11 per cent and 0.17 per cent, while large companies could benefit from reductions of 0.03 per cent to 0.05 per cent.
Authorities also expect the measure to lower transport, warehousing and freight forwarding charges, as port infrastructure fees are a component of operating costs. Overall logistics expenses for businesses could decline by between 0.5 per cent and 0.8 per cent.
The fee waiver comes as businesses face mounting pressure from higher shipping costs, fuel prices, cargo insurance premiums, interest rates, exchange rate fluctuations and storage expenses.
Geopolitical conflicts and disruptions along international shipping routes have also increased the cost of imports and exports.
City officials said the three-year exemption period would provide businesses with sufficient time to restore orders, restructure supply chains and stabilise cash flow.
The city budget is expected to forgo VND 2.39 trillion (approximately USD 92 million) in revenue annually, equivalent to VND 7.17 trillion (approximately USD 276 million) over the three-year period.
However, authorities said the short-term reduction in revenue represents a necessary investment to support business recovery, stimulate economic growth and generate sustainable long-term tax income.
