This Circular states that, based on socio-economic conditions, scale and form of sightseeing activities of each scenic spot, historical relics, cultural works and museums, provinces and cities can determine suitable fee levels, but must ensure that the rates are uniformly applied to both Vietnamese and foreigners.

According to the Circular, the list of fees and charges under the authority of the provincial and municipal People's Councils, including a fee for temporary use of road beds and pavements, entrance fees for relic sites, tourist attractions (for locally managed relics); resident registration fee, fee for granting identity cards (for activities carried out by local agencies), civil status fee, fee for granting work permits to foreigners working in Vietnam (for permits granted by local agencies), evaluation fee of environmental impact assessment and environmental protection schemes, fee for granting certificates of Sports facilities, professional sports club, land use rights, ownership of houses and properties attached to land, fee for granting construction permits and business registration fee; …

Both Foreign and Vietnamese tourists enjoy similar entrance fees at relic sites 

The Circular states that entrance fees to relic sites, scenic destinations, historical monuments, cultural constructions and museums are for partially or wholly offsetting the cost of preservation, repair, restoration, management and the costs for toll collection.

According to this Circular, for scenic spots, historical monuments, cultural constructions and museums recognised by the UNESCO as a world cultural and natural heritage site, the charge norm is equal to or higher than the entrance fees for other scenic places, historical monuments, cultural works and museums.

The circular also defines exemption and reduction of fees for children, those who enjoy preferential policies for cultural enjoyment, people with disabilities and elderly people according to regulations under the current laws.