Circular No. 12634/TC/TCT dated December 27, 2001 of the Ministry of Finance provides further detailed guidance on certain points concerning maritime fees and charges pursuant to Decision No. 48/2001/QĐ-BTC. This document specifies detailed fee rates for cargo ships, exemptions from maritime security fees, and regulations on bridge and berth fees, as well as mooring buoy fees.
适用范围
Marine transport enterprises, ship owners, marine port authorities
要点
- Bulk carriers, product oil tankers, gas carriers, and vegetable oil carriers shall apply the tonnage calculation method prescribed in Point b Clause 1 Article 2 of Decision No. 48/2001/QĐ-BTC.
- Vessels entering or leaving the port with cargo volume per loading or unloading cycle less than 30% of the total deadweight tonnage of the vessel shall be subject to a 50% reduction in the fee rate specified in Section I, II Part B Appendix 1, 2 and Point 5 Section II Appendix 3.
- Maritime security fees are exempted for river vessels (tugs, pushers, barges, LASH barges belonging to inland waterway transport means).
- Revenue from anchorage, use of bridges, berths, and mooring buoys constructed with state budget investment is considered a fee revenue under the state budget.
- Ships with actual gross tonnage below 200GT anchoring in harbors or bays are exempt from anchorage fees if they have already paid the bridge and berth mooring buoy fees at the port.
🌐 本文件的社会影响
- Reducing financial burden for marine transport enterprises when the cargo volume is less than 30% of the total deadweight tonnage of the vessel.
- Exempting maritime security fees for river vessels reduces costs for ship owners.
- Port enterprises must comply with regulations on the collection of bridge and berth mooring buoy fees as stipulated by law.
❓ 常见问题
What tonnage calculation method is applicable to bulk carriers?
The tonnage calculation method prescribed in Point b Clause 1 Article 2 of Decision No. 48/2001/QĐ-BTC.
For vessels entering or leaving the port with cargo volume per loading or unloading cycle less than 30% of the total deadweight tonnage of the vessel, what percentage of the fee is reduced?
A 50% reduction in the fee rate specified in Section I, II Part B Appendix 1, 2 and Point 5 Section II Appendix 3.
Which river vessels are exempt from maritime security fees?
Tugs, pushers, barges, and LASH barges belonging to inland waterway transport means are exempt from maritime security fees.
When is revenue from anchorage, use of bridges, berths, and mooring buoys considered a fee?
For waters, bridges, berths, and mooring buoys constructed with state budget investment and managed by Port Authorities or non-profit enterprises.
Ships with gross tonnage below 200GT that have already paid the bridge and berth mooring buoy fees at the port need to pay additional anchorage fees in harbors or bays?
No additional fees are required if the bridge and berth mooring buoy fees have been fully paid at the port.
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 12634 TC/TCT ON DECEMBER 27, 2001
REGARDING PORT AND SHIPPING FEES
Dear: - Ministries, ministerial-level agencies, government agencies
- People's Committees of provinces and centrally governed cities
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget, the Ministry of Finance issued Decision No. 48/2001/QĐ-BTC dated May 28, 2001 on the collection rates for port and shipping fees. After implementation, some difficulties arose, and the Ministry of Finance provides additional specific guidance as follows:
1. The tonnage for fee calculation for bulk carriers, refined oil products carriers, gas carriers, and vegetable oil carriers shall be determined according to the method prescribed in point b, Clause 1, Article 2 of Decision No. 48/2001/QĐ-BTC dated May 25, 2001 of the Minister of Finance regarding the establishment of collection rates for port and shipping fees.
2. For vessels entering or leaving ports with cargo volume per loading or unloading cycle at the port less than 30% of the vessel's total deadweight tonnage (DWT), a 50% reduction applies to the corresponding collection rate stipulated in Section I, Section II, Part B of Annexes 1 and 2, and Point 5, Section II of Annex 3 accompanying Decision No. 48/2001/QĐ-BTC (calculated per vessel entry or departure cycle).
In cases where vessels entering or leaving ports have cargo volume per loading or unloading cycle at the port less than 50% of the vessel's total deadweight tonnage (DWT), a 30% reduction applies to the corresponding collection rate stipulated in Section I, Section II, Part B of Annexes 1 and 2, and Point 5, Section II of Annex 3 accompanying Decision No. 48/2001/QĐ-BTC (calculated per vessel entry or departure cycle).
3. Port security fees are exempted for river vessels (tugs, pushers, barges, LASH barges belonging to inland waterway transport means) as specified in Point 3c, Section II, Part B of Annex 2 accompanying Decision No. 48/2001/QĐ-BTC.
4. Regarding anchorage and berth fees:
a) According to Clause 1, Article 2 of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget, fees are revenue items set by the state to offset part of the state budget expenses for investment, management of public services, and non-commercial activities. Therefore:
- Revenue from anchoring and using berths and mooring buoys in waters, berths, and mooring buoys constructed with state budget funds (including national sovereignty waters) and managed by Harbor Supervision Units (state administrative bodies for maritime affairs) or in waters, berths, and mooring buoys constructed with state budget funds and then transferred to port enterprises for management without commercial accounting (enterprises not required to maintain capital for assigned assets, not to depreciate fixed assets and account them as business costs, and not to pay taxes to the state as prescribed by law) shall be considered state budget fees, subject to the collection rates stipulated in Decision No. 48/2001/QĐ-BTC mentioned above.
- Revenue from anchoring and using berths and mooring buoys in waters, berths, and mooring buoys constructed by port enterprises for commercial purposes or in waters, berths, and mooring buoys constructed with state budget funds and then transferred to port enterprises for commercial accounting (enterprises required to maintain capital for assigned assets, to depreciate fixed assets and account them as business costs, to pay land rental fees for assigned wharves, and to pay taxes to the state as prescribed by law) shall be considered service charges (revenue) of port enterprises, not subject to Decree No. 04/1999/NĐ-CP of the Government and Decision No. 48/2001/QĐ-BTC.
b) According to Point 3, Section III, Annex 1 of Decision No. 48/2001/QĐ-BTC: "For vessels with a tonnage below 200 GT, the total charge for anchorage fees in harbors and berthing fees for one voyage (including both arrival and departure) is 46 USD per vessel within five days; for each day beyond the fifth day, an additional 11 USD per vessel is charged."
Within the same maritime area managed by harbor supervision units, vessels with a tonnage below 200 GT that have actually anchored in harbors and have paid the full berthing fees at the port according to the aforementioned collection rates shall not be required to pay anchorage fees in harbors. Conversely, if they have not paid the full berthing fees at the port, they must pay anchorage fees in harbors as prescribed. In this case, the harbor supervision unit must request the carrier to present payment receipts for berthing fees to resolve the issue specifically.
c) Temporary exemption from anchorage fees in harbors as stipulated in Point 1, Section III, Part B, Annex 1 accompanying Decision No. 48/2001/QĐ-BTC applies to:
- Vessels that need to transfer cargo due to draft or tide conditions before entering Vietnamese ports.
- Cargo that needs to be loaded or unloaded at transshipment areas before entering Vietnamese ports.
If vessels anchor and load or unload all cargo at harbors, both the vessels and the cargo must pay anchorage fees according to Point 1, Section III, Part B, Annex 1 accompanying Decision No. 48/2001/QĐ-BTC.
d) For cargo loaded or unloaded at harbors or using berths and mooring buoys, the consignor or the person entrusted is the entity responsible for paying the fees. Therefore, if the consignor does not directly pay the fees, the carrier (the person entrusted) must pay the fees. The fee collection agency issues a receipt to the person who directly pays the fees (the name on the receipt).
Carriers base their payment of anchorage fees in harbors and berthing fees on the terms agreed upon in the transportation contract with the consignor.
5. Pursuant to Point 2, Part A, Appendix 4 issued together with Decision No. 48/2001/QĐ-BTC, the subjects applying the maritime fee schedule at the crude oil export wharf and specialized ports serving the petroleum industry are: "Specialized vessels for exploration, exploitation of petroleum (vessels engaged in petroleum service activities, construction, rescue, geological survey, drilling...), vessels transporting goods for export and import serving petroleum activities, and other vessels entering and leaving specialized ports serving the petroleum industry." Therefore, service vessels of Vietnamese petroleum companies traveling for repair or services from other domestic ports and other Vietnamese vessels entering and departing specialized ports serving the petroleum industry are all subject to the collection rates specified in Appendix 4 issued together with Decision No. 48/2001/QĐ-BTC mentioned above.
6. This Circular takes effect from the date of issuance. Other provisions not addressed in this Circular shall be implemented in accordance with the regulations stipulated in Decision No. 48/2001/QĐ-BTC dated May 28, 2001 of the Ministry of Finance on maritime fees and charges.
We request the Ministries, People's Committees of provinces and centrally governed cities to direct relevant agencies and units to collect and remit maritime fees and charges strictly in accordance with Decision No. 48/2001/QĐ-BTC and the supplementary guidance provided herein. In case of any difficulties during implementation, we request relevant agencies and units to promptly report to the Ministry of Finance for further guidance and supplementation.
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