This Circular stipulates the management regime for collecting and using revenue from vessel registration fees and seafarer registration fees, applicable to owners of vessels and seafarers. The fee levels are determined based on the total registered tonnage of the vessel and specific amounts for seafarer registration.
Scope of application
Owners of vessels (including commercial vessels, state service vessels, scientific research vessels, and sports vessels) and seafarers working on such vessels. This does not apply to fishing vessels, seafood vessels, or military and security purpose vessels.
Key points
- Those who pay the vessel registration fee are owners of commercial vessels, state service vessels, scientific research vessels, and sports vessels. The fee ranges from VND 300,000 to VND 1,500 per Gross Registered Tonnage (GRT).
- Those who pay the seafarer registration fee include registering in the logbook, issuing various certificates and professional qualifications, with a fee ranging from VND 20,000 to VND 40,000 per transaction.
- The agency responsible for collecting the fees is the Vietnam Maritime Administration, which uses receipts issued by the Ministry of Finance and deposits the funds into the State Budget at a ratio of 50/50.
- Fifty percent of the collected funds are used to cover costs associated with organizing registration and collecting fees. The remaining fifty percent is deposited into the State Budget.
- This Circular takes effect from January 1, 1995, abolishing all previous regulations regarding the collection of registration fees.
🌐 Social impact of this document
- Positive impact: Reduces financial burden on vessel owners and seafarers through the establishment of specific fee levels.
- Negative impact: May cause difficulties in managing enterprises with different types of vessels, requiring accurate calculations to avoid penalties.
❓ Frequently asked questions
What is the level of the vessel registration fee?
The vessel registration fee ranges from VND 300,000 to VND 1,500 per Gross Registered Tonnage (GRT), depending on the total registered tonnage of the vessel.
Is there a specific level for the seafarer registration fee?
Yes, the fee ranges from VND 20,000 to VND 40,000 per transaction for services such as registering in the logbook and issuing professional qualification certificates.
Which agency is responsible for collecting the fees?
The Vietnam Maritime Administration is responsible for collecting the fees and uses receipts issued by the Ministry of Finance.
How will the collected funds be used?
Fifty percent of the collected funds are used to cover costs associated with organizing registration and collecting fees, while the remaining fifty percent is deposited into the State Budget.
When does this Circular take effect?
This Circular takes effect from January 1, 1995, abolishing all previous regulations regarding the collection of vessel registration fees and seafarer registration fees.
Full text
CIRCULAR
REGULATIONS ON THE MANAGEMENT OF COLLECTION AND USE OF REVENUE FROM SHIP REGISTRATION FEES AND SEAFARER REGISTRATION FEES
fee for registering ships and seafarers
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- BASED ON Article 5 of Decree No. 14/CP dated March 25, 1994 of the Government on the regulations for ship registration and seafarer registration.
- BASED ON Decision No. 276-CT dated July 28, 1992 of the Chairman of the Council of Ministers (now Prime Minister) on the unified management of various types of fees and charges.
The Ministry of Finance hereby uniformly regulates the collection and use of revenue from ship registration fees and seafarer registration fees as follows:
I-OBJECTS SUBJECT TO PAYMENT OF SHIP REGISTRATION FEES AND SEAFARER REGISTRATION FEES:
The objects subject to payment of ship registration fees and seafarer registration fees when registering ships and seafarers are the owners of all types of commercial vessels, state service vessels, scientific research vessels, sports vessels, and seafarers working on such vessels (excluding fishing vessels and seafood vessels with separate guidelines).
Special-purpose vessels exclusively used for military and security purposes under the management of the Ministry of National Defense, Ministry of Public Security, and seafarers working on these vessels are not subject to the payment of ship registration fees as stipulated in this Circular.
II-RATES OF SHIP REGISTRATION FEES AND SEAFARER REGISTRATION FEES
1. Ship Registration Fees
a. For ships owned by domestic organizations and individuals, joint ventures between Vietnam and foreign countries investing in Vietnam, when officially registering or re-registering, must pay a one-time fee calculated based on the total gross registered tonnage (GRT).
Rates:
- For ships with a total gross registered tonnage below 500 GRT, the rate is 3,000 VND per GRT, but the minimum charge per ship shall not be less than 300,000 VND.
- For ships with a total gross registered tonnage from 501 to 1,600 GRT, the rate is 2,500 VND per GRT.
- For ships with a total gross registered tonnage from 1,601 to 3,000 GRT, the rate is 2,000 VND per GRT.
- For ships with a total gross registered tonnage of 3,001 GRT or more, the rate is 1,500 VND per GRT.
b. For ships owned by foreign organizations and individuals, when officially registering or re-registering in Vietnam, they must pay an annual registration fee at a rate of 0.40 USD per GRT.
c. Temporary registration fees, transfer registration fees, and renaming fees are charged at 30% of the official registration fee rate for the ship.
d. For ships without gross registered tonnage (GRT), the fee calculation unit is converted from horsepower, engine power, or the total carrying capacity of the ship as follows:
- Tugboats, push boats, and other service vessels: 1 HP equals 1 GRT.
- Barges of all kinds, cargo ships: 1 ton of carrying capacity equals 1 GRT.
2. Seafarer Registration Fees
Seafarer registration fees are specified as follows:
- Registering in the seafarer registry book: 40,000 VND per time.
- Issuing a seafarer registry book: 30,000 VND per time.
- Issuing a certificate of competency: 20,000 VND per time.
- Issuing a seafarer passport: 40,000 VND per time.
- Amending a seafarer passport: 10,000 VND per time.
- Issuing various types of certificates of qualification: 30,000 VND per time.
- Issuing other professional certificates: 20,000 VND per time.
III-ORGANIZATION OF COLLECTION AND USE OF REVENUE FROM SHIP REGISTRATION FEES AND SEAFARER REGISTRATION FEES REGISTRATION OF SHIPS AND SEAFARERS.
1. Fee Collection Agency: The Vietnam Maritime Administration, as the specialized state agency for maritime affairs, is responsible for ship registration and seafarer registration nationwide, directly collecting ship registration fees and seafarer registration fees according to the provisions of this Circular (hereinafter referred to as the fee collection agency).
- The fee collection agency must use tax receipts issued by the Ministry of Finance (General Tax Department) and received from the local tax authority where the fee collection agency is located, and implement the preservation of receipts, opening accounting books, recording all collected registration fees in full and clearly according to current state regulations.
2. Use of Revenue
- The fee collection agency is entitled to retain 50% of the total collected ship registration fees and seafarer registration fees to cover costs for organizing registration and collecting fees. These expenses include:
+ Printing costs for forms, registers.
+ Pre-registration inspection and verification costs.
+ Costs for issuing ship registration plates.
- The remaining 50% is deposited into the State Budget at the Treasury Office where the fee collection agency is located.
- The fee collection agency is responsible for registering with the local tax authority and monthly submitting the collected fees to the State Budget according to the prescribed ratio (procedures for registration and submission of fees are stipulated in Circular No. 48 TC/TCT dated September 28, 1992 of the Ministry of Finance).
- The local tax authority is responsible for coordinating and urging timely deposit of collected fees into the State Budget.
- Annually, no later than 30 days after the end of the year, the fee collection agency for ship registration and seafarer registration is responsible for preparing a final report on the total collected fees, the amount used, and the amount deposited into the State Budget, to be submitted to the local tax authority and the Ministry of Finance.
In cases where the retained funds (50%) for actual expenditure on registration and fee collection (with valid supporting documents) remain unused, the remaining amount must be deposited into the State Budget. Conversely, if the retained funds for registration and fee collection expenses are insufficient, the shortfall must be covered by the retained funds of the following year.
IV-IMPLEMENTATION PROVISIONS
- This Circular takes effect from January 1, 1995. All previous regulations on the collection of ship registration fees and seafarer registration fees that conflict with this Circular are abolished.
- During implementation, if there are any difficulties or need for supplementation, the fee collection agency for ship registration and seafarer registration should promptly report to the Ministry of Finance for study and resolution./.
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