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Under Article 1 of Circular No. 100/2026/TT-BTC, the Ministry of Finance repeals in their entirety the following 06 Circulars previously issued by the Minister of Finance:
First, Circular No. 234/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the prices of services for inspection of technical safety and quality of seagoing ships, offshore facilities, and industrial products installed on seagoing ships and offshore facilities; assessment and certification of safety management systems and approval, inspection, assessment, and certification relating to maritime labour.
Second, Circular No. 235/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the prices of services for exhaust emission testing of road motor vehicles and fuel consumption testing of passenger cars of up to 07 seats that are manufactured, assembled, or imported.
Third, Circular No. 236/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the prices of services for appraisal of designs, inspection of quality, technical safety and environmental protection of rolling stocks and equipment.
Fourth, Circular No. 237/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the prices of services for inspection of the technical safety and quality of inland waterway vessels.
Fifth, Circular No. 239/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the prices of services for testing, inspection of technical safety quality and environmental protection of road motor vehicles, special-use motorcycles, and components used in manufacture, assembly, and importation.
Sixth, Circular No. 47/2018/TT-BTC dated May 15, 2018 of the Minister of Finance guiding the determination of lease prices and reserve prices in auctions for lease or definite-term transfer of the right to operate irrigation and transport infrastructure assets.
Accordingly, among the 06 repealed legal documents, 05 Circulars prescribe the prices of services for inspection, testing, and quality examination of vehicles and equipment in the maritime, road, railway, and inland waterway sectors. The remaining Circular provides guidance on determining prices for the operation of transport and irrigation infrastructure assets.
Notably, Circular No. 100/2026/TT-BTC takes effect on September 1, 2026.
