Decision No. 142/1999/ND-BTC On the Issuance of Port Service Fees and Charges for Inland Waterway Transport

This Decision stipulates the port service fees and charges for inland waterway transport applicable to vessels operating at inland waterway ports and wharfs that have been announced or permitted by state agencies. The fee and charge levels are set forth in this Decision.

문서 번호142/1999/QÐ-BTC
문서 유형Decision
발행 기관Ministry of Finance
서명자Phạm Văn Trọng
업데이트01. 07. 2026
산업Unclassified
분야Tax AdministrationFees and Charges
발행일18. 11. 1999
발효일04. 12. 1999
효력 만료일13. 08. 2005
상태Expired
✦ 스마트 요약

This Decision stipulates the port service fees and charges for inland waterway transport applicable to vessels operating at inland waterway ports and wharfs that have been announced or permitted by state agencies. The fee and charge levels are set forth in this Decision.

적용 범위

Organizations and individuals using vessels operating at inland waterway ports and wharfs that have been announced or permitted by state agencies.

핵심 사항

  • Vessels operating at inland waterway ports and wharfs (except certain cases) must pay port service fees for inland waterway transport at a rate of 150 VND/Ton Per Ton (TPT) per entry and 150 VND/TPT per exit.
  • Administrative fees apply to vessels designed to carry goods from 10 tons to 5000 Gross Registered Tons (GRT) or passengers from 13 seats and above, with different rates based on tonnage and number of passenger seats.
  • Port service fees for inland waterway transport do not apply to vessels used for national defense and security purposes; storm avoidance and rescue operations; cargo transportation under 5 tons or passenger transportation under 13 seats; and vessels of the Customs Department on duty.
  • The collection agency shall manage the collected fees and charges according to Circular No. 54/1999/TT-BTC dated May 10, 1999, issued by the Ministry of Finance.
  • This Decision takes effect 15 days after its issuance and abolishes all port service fees for inland waterway transport that conflict with this Decision.

🌐 이 문서의 사회적 영향

  • Positive impact: Clearly defined fee and charge levels ensure revenue for the state budget.
  • Negative impact: It may impose financial burdens on small and medium-sized transport enterprises, particularly those with low tonnage or few passengers.
  • Organizations and individuals using vessels operating at inland waterway ports and wharfs will have to comply with this new regulation.

❓ 자주 묻는 질문

Which vessels are exempt from paying port service fees for inland waterway transport?

Vessels used for national defense and security purposes; storm avoidance and rescue operations; cargo transportation under 5 tons or passenger transportation under 13 seats; and vessels of the Customs Department on duty are exempt from paying port service fees for inland waterway transport.

What is the level of port service fees for inland waterway transport?

Tonnage fee: 150 VND/TPT per entry and 150 VND/TPT per exit. Administrative fees apply to vessels designed to carry goods from 10 tons to 5000 GRT or passengers from 13 seats and above, with different rates based on tonnage and number of passenger seats.

When does this Decision take effect?

This Decision takes effect 15 days after its issuance.

How does the collection agency manage the collected fees and charges?

The collection agency manages the collected fees and charges according to Circular No. 54/1999/TT-BTC dated May 10, 1999, issued by the Ministry of Finance.

When does this Decision abolish conflicting port service fees for inland waterway transport?

This Decision abolishes conflicting port service fees for inland waterway transport upon taking effect.

전문

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

Number: 142/1999/QD-BTC

Hanoi, November 19, 1999

 

Pursuant to …;

ISSUED BY THE MINISTER OF FINANCE DECREE NO. 142/1999/QD-BTC ON NOVEMBER 19, 1999 REGARDING THE ESTABLISHMENT OF FEES AND PORT CHARGES FOR INLAND WATERWAY PORT SERVICES

THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and agencies at the ministerial level;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget;
Pursuant to Decree No. 40/CP dated July 5, 1996 of the Government on ensuring traffic order and safety for inland waterways, and Decree No. 77/1998/NĐ-CP dated September 26, 1998 amending and supplementing certain articles of Decree No. 40/CP dated July 5, 1996 of the Government.
After considering the opinions of the Ministry of Transport (Circular No. 3321/GTVT-TCKT dated September 24, 1999 and Circular No. 3979 GTVT/PC-VT dated October 29, 1999).
At the proposal of the Director General of the State Revenue Administration,

DECISION:

Article 1:

This Decision attaches the Table of Fees and Port Charges for Inland Waterway Port Services.

The fees prescribed herein shall apply to vessels operating at inland waterway ports (including dedicated ports) that have been announced or permitted to operate by state authorities; except for the following cases which are exempt from paying port service fees:

- Vessels used for national defense and security purposes under the Ministry of National Defense and the Ministry of Public Security (excluding those used for economic activities); Vessels used for inland waterway traffic inspection.

- Vessels avoiding storms and providing emergency rescue.

- Vessels transporting goods weighing less than five tons or carrying fewer than thirteen passengers.

- Vessels engaged in flood prevention and storm relief operations.

- Vessels of customs authorities performing their duties (excluding those used for economic activities).

Article 2:

The collection agency shall collect and manage the fees and charges according to the provisions of Circular No.

54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.

Article 3:

This Decision shall take effect fifteen days from the date of signature; all other port service fees inconsistent with the provisions of this Decision are hereby abolished.

Article 4:

Organizations and individuals subject to payment of fees and charges, inland waterway port services agencies assigned by the Ministry of Transport to organize the collection of such fees and charges, and related agencies shall be responsible for implementing this Decision.

 

Pham Van Trong

(Signed)

 

SCHEDULE OF FEES AND CHARGES

INLAND WATERWAY PORT SERVICES


(Attached to Decision No. 142/1999/QD-BTC dated November 19, 1999 of the Minister of Finance)

No.

- Certificate of design review for motor vehicles (in production, assembly, or modification); Quality and Safety Certificate for Motor Vehicles; parts, equipment, special-purpose motorcycles (including modified ones); four-wheeled vehicles with engines; electric bicycles; Technical Safety and Environmental Protection Inspection Certificate for Motor Vehicles and Special-Purpose Motorcycles.

Rate of Collection

1

Tonnage Fee

Among them: - Entering (including loaded and unloaded)

- Departing (including loaded and unloaded)

150 VND/TPT

150 VND/TPT

2

Administrative procedure charge

- Vessels designed to carry cargo from ten to fifty tons

5,000 VND/trip

 

- Vessels designed to carry cargo from fifty-one to two hundred tons or designed to carry passengers from thirteen to fifty seats

10,000 VND/trip

 

- Self-propelled barges, tugboats from two hundred and one to five hundred tons or passenger ships from fifty-one to one hundred seats

20,000 VND/trip

 

- Tugboat fleets from five hundred and one tons, vessels designed to carry passengers from one hundred and one seats or more, river-sea hybrid ships up to two hundred tons, sea-going ships up to two hundred GRT

30,000 VND/trip

 

- River-sea hybrid ships from two hundred and one tons or more, sea-going ships from two hundred and one GRT to one thousand GRT

40,000 VND/trip

 

- Sea-going ships from one thousand and one GRT to five thousand GRT

70,000 VND/trip

 

- Sea-going ships with a gross tonnage of five thousand and one GRT or more

100,000 VND/trip

Remarks: Gross tonnage for non-river cargo vessels shall be converted when calculating fees as follows:

- Construction vessels: One horsepower (HP) is equivalent to one ton vessel (TPT)

- Passenger vessels: One seat is equivalent to one ton vessel (TPT)

- Sea-going vessels: One GRT (registered full tonnage) is equivalent to one point five tons vessel (TPT)

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