Circular No. 25/2012/TT-BGTVT guiding the regime for collecting, depositing, managing, and using membership fees to participate in the International Maritime Organization (IMO).

CIRCULAR

Guidelines on the collection, payment, management, and use of membership fees for participation in the International Maritime Organization (IMO)

Pursuant to Decree No. 51/2008/NĐ-CP dated April 22, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Transport;

Pursuant to Decision No. 110/1998/QĐ-TTg dated June 25, 1998 of the Prime Minister regarding annual payments to international organizations.

Considering the proposal of the Director of the Vietnam Maritime Administration and the Director of the Finance Department,

The Minister of Transport hereby issues this Circular guiding the regime of collection, payment, management, and use of membership fees for participation in the International Maritime Organization.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the collection, payment, management, and use of membership fees for participation in the International Maritime Organization (IMO Membership Fees).

Clause 2. The collection of IMO Membership Fees applies to organizations and individuals owning Vietnamese ships with a gross tonnage of 100 GT or more, except military and non-commercial government service vessels.

Chapter II

COLLECTION, PAYMENT, MANAGEMENT, AND USE OF IMO MEMBERSHIP FEES

Article 2. Principles of Collection

IMO Membership Fees are collected annually in British Pounds for each ship specified in Clause 2 of Article 1. The collection of IMO Membership Fees shall be carried out according to current regulations on foreign currency management by the State of Vietnam at the time of collection. Ship owners may pay in Vietnamese Dong converted from British Pounds based on the inter-bank exchange rate at the time of payment of the IMO Membership Fee.

Article 3. Accounting for Paid IMO Membership Fees

Organizations and individuals may account for paid IMO Membership Fees as business operation expenses of enterprises.

Article 4. Collection Rate of IMO Membership Fees

Clause 1. The collection rate of IMO Membership Fees is calculated using the following formula:

HP = BA + (V - G) x K

HP: Collection rate of IMO Membership Fees;

BA: Minimum collection amount for each type of ship (in British Pounds);

V: Gross tonnage of the ship for fee calculation (GT);

G: Deduction amount for the largest tonnage level immediately above;

K: Adjustment factor for the collection rate based on the tonnage of each ship.

Clause 2. The collection rate of IMO Membership Fees for Vietnamese ships is specified in the table below:

Example:

For a ship with a gross tonnage of 2,500 GT, the IMO Membership Fee to be paid is:

130.5 + (2,500 - 2,000) x 0.055 = 158 British Pounds

For a ship with a gross tonnage of 12,500 GT, the IMO Membership Fee to be paid is:

455.5 + (12,500 - 12,000) x 0.005 = 458 British Pounds

Clause 3. Ships not defined by tonnage are converted as follows:

a) Cargo ships: 1.5 registered tons equal to 1 GT;

b) Tugs, pushers, rescue ships: 0.1 HP (KW) equals 0.5 GT;

c) Barges: 1 registered ton of deadweight equals 1 GT.

Clause 3. Based on actual requirements, the Vietnam Maritime Administration reports to the Ministry of Transport to adjust the collection rates specified in Clause 2 of this Article to ensure revenue and expenditure of IMO Membership Fees.

Article 5. Organization of Collection of IMO Membership Fees

Clause 1. The Office of the Vietnam Maritime Administration, maritime branches, and port maritime offices (referred to as the IMO Membership Fee Collection Agencies) implement the collection of IMO Membership Fees in accordance with this Circular.

Clause 2. IMO Membership Fee Collection Agencies have the responsibility to collect fees accurately and fully in accordance with the provisions of this Circular.

Clause 3. The collection of IMO Membership Fees must meet the following requirements:

a) Publicize the calculation method of the collection rate at the location of the IMO Membership Fee Collection Agency;

b) Ship owners can pay the IMO Membership Fee in cash or by bank transfer to the account of the agency responsible for collecting the IMO Membership Fee; in case of payment by bank transfer, the organization or individual paying the IMO Membership Fee must submit a bank-confirmed payment authorization form.

Clause 4. Ships will be issued a certificate of payment of IMO Membership Fees after the ship owner has paid the required IMO Membership Fees as stipulated.

Clause 5. Port maritime offices are responsible for checking the payment of IMO Membership Fees for ships. In cases where a ship has not paid the IMO Membership Fee, it shall be collected according to the provisions of this Circular.

Article 6. Contents of IMO Membership Fees

The IMO membership fees shall be allocated for the following purposes:

1. Paying IMO membership fees as notified by IMO;

2. Expenses for attending IMO conferences, seminars, training sessions, and courses held abroad;

3. Receiving visiting delegations from the IMO organization;

4. Specialized conferences, seminars, and dissemination of IMO regulations;

5. Other expenses: office supplies, printing, document translation, training, exchange rate differences, transfer fees.

Article 7. Preparation, Allocation, and Implementation of Budget Estimates for IMO Membership Fees

1. Budget Preparation

a) The Office of the Vietnam Maritime Administration shall base on the list of Vietnamese merchant ships to prepare the budget estimate for IMO membership fees;

b) The Office of the Vietnam IMO shall base on the activity plan of the Vietnam IMO Secretariat and the IMO notification of membership fees to be paid (after verification and comparison) to prepare the expenditure budget estimate to be submitted to the Office of the Vietnam Maritime Administration for consolidation of the budget estimates for IMO membership fees to be submitted to the Vietnam Maritime Administration;

c) Based on the budget estimates prepared by the Office of the Vietnam Maritime Administration, the Vietnam Maritime Administration shall consolidate and submit them for approval by the Ministry of Transport;

2. Allocation of Budget Estimates

Based on the approved budget estimates for IMO membership fees by the Ministry of Transport, the Vietnam Maritime Administration shall allocate the budget estimates for IMO membership fees to the fee collection agencies as the basis for implementation.

3. Settlement: The IMO membership fee collection agencies shall settle accounts annually according to the current provisions of the State Budget Law.

Chapter III

IMPLEMENTING PROVISIONS

Article 8. Effective Date

This Circular takes effect from September 1, 2012, replacing Decision No. 2214/QĐ-TCKT dated November 28, 1990 of the Ministry of Transport and Posts and Telecommunications and Circular No. 187/TT-TCKT dated November 28, 1990 of the Ministry of Transport and Posts and Telecommunications guiding the collection of IMO fees for Vietnamese merchant ships.

Article 9. Implementation Organization

The Director of the Office, the Inspector General of the Ministry, the Heads of Departments, the Directors of the Vietnam Maritime Administration, the Heads of agencies, units, and related individuals are responsible for implementing this Circular./.