Decision No. 48/2001/QD-BTC On the Issuance of Maritime Fees and Charges

DECISION OF THE MINISTER OF FINANCE

Regarding the issuance of maritime fee and charge rates

_________________________

 THE MINISTER OF FINANCE

Pursuant to the Vietnam Maritime Code issued on June 30, 1990;

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;

After receiving the opinion of the Ministry of Transport (document No. 672/GTVT-TCKT dated March 12, 2001) and upon the proposal of the Director General of the General Department of Taxation,

DECISION:

Article 1: Attached hereto is the table of maritime fee and charge rates, including:

1. Maritime fees and charges for international shipping vessels (Annex 1).

The collection rate for tonnage fees and maritime security fees from January 1, 2002 onwards shall be 85% of the corresponding rates stipulated in Section I and Section II of Annex 1 attached hereto.

2. Maritime fees and charges for domestic shipping vessels (Annex 2).

3. Special maritime fees and charges (Annex 3).

4. Maritime fees and charges at crude oil export terminals (floating terminals without berths) and specialized ports serving the oil and gas industry (Annex 4).

The collection rate for tonnage fees and maritime security fees from January 1, 2002 onwards shall be 85% of the corresponding rates stipulated in Section I Part B, Section I and Section II Part C of Annex 4 attached hereto.

Article 2: The basis for determining the amount of maritime fees and charges payable is the rates prescribed in Article 1 of this Decision calculated based on the total gross tonnage (GT), main engine power (CV) of the vessel, time (hours), cargo volume (tons or cubic meters), distance (nautical miles), specifically as follows:

1. Total Gross Tonnage (GT):

a) For cargo vessels (excluding oil tankers), it is the largest GT recorded in the tonnage certificate issued by the authorized inspection authority.

b) For oil tankers, it is 85% of the largest GT recorded in the tonnage certificate.

c) For passenger vessels, the feeable tonnage is 50% of the largest GT recorded in the tonnage certificate.

d) For vessels not recording GT, it is determined as follows:

- Cargo vessels: 1.5 tons of registered tonnage equals 1 GT.

- Tugs, push boats: 1 horsepower equals 0.5 GT.

- Barges: 1 ton of registered tonnage equals 1 GT.

đ) For tugboat-barge convoys, it is the total GT of all barges and tugboats (push boats).

2. Unit of engine power is horsepower (HP), fractions less than 1 HP are rounded up to 1 HP.

3. Unit of time: 24 hours equals 1 day, if less than 12 hours, it is counted as 1/2 day, more than 12 hours, it is rounded up to 1 day; 60 minutes equals 1 hour, if less than 30 minutes, it is counted as 1/2 hour, more than 30 minutes, it is rounded up to 1 hour.

Working hours per day are defined from 7 am to 5 pm. In cases where work is performed outside the specified working hours (except public holidays and festivals which are counted as full days according to regulations), the administrative procedure fee will be increased by 10% compared to the prescribed rate.

Cargo volume (including packaging) is measured in tons or cubic meters (m3), fractions less than 0.5 tons or 0.5 m3 are not counted, from 0.5 tons or 0.5 m3 upwards, it is rounded up to 1 ton or 1 m3. For individual consignments, the minimum volume for calculating freight is 1 ton or 1 m3 per consignment. For goods occupying more than 1.5 m3 per ton, every 1.5 m3 is counted as 1 ton.

The fee distance is measured in nautical miles, fractions less than 1 nautical mile are rounded up to 1 nautical mile. For bridge and berth fees for vessels, the unit of measurement is meters (m); fractions less than 1 meter are rounded up to 1 meter.

The currency for collecting maritime fees and charges is the type of currency specified in the table of fee and charge rates. Fees and charges collected in what currency must be paid into the state budget in that same currency. In cases where conversion from US dollars to Vietnamese dong is required, the conversion rate shall be based on the average interbank foreign exchange market rate published by the State Bank of Vietnam at the time of payment.

Article 3: The terms mentioned in this Decision are understood as follows:

1. International transportation refers to the transportation of goods and passengers from Vietnamese ports to foreign countries and vice versa, including transit through Vietnam and transportation to or from export processing zones.

2. Domestic transportation refers to the transportation of goods and passengers between Vietnamese ports.

3. Vessels include ocean-going ships, river ships, and other types of ships, boats, and watercraft (regardless of whether they have engines or not) entering or leaving Vietnamese seaports.

4. Hazardous and toxic goods refer to goods with harmful properties that pose dangers to people and the environment as stipulated by Vietnamese laws and relevant international treaties to which Vietnam has acceded, joined, or recognized.

5. Carrier refers to individuals or entities using their own vessels or leased vessels to provide transportation services for goods and passengers.

6. Agent refers to organizations or individuals authorized by the shipper or carrier.

7. Port areas are divided as follows:

- Area 1 includes ports north of the 20th parallel.

- Area 2 includes ports from the 11.5th parallel to the 20th parallel.

- Area 3 includes ports south of the 11.5th parallel.

Article 4: The agency responsible for state management of maritime affairs and maritime security shall organize the collection of maritime fees and charges (hereinafter referred to as the collection agency) in accordance with the provisions of this Decision.

1. The maritime fee and charge collection agency may retain a portion of the total amount of fees and charges actually collected before remitting them to the state budget to cover expenses for state management in the maritime sector and organizing the collection of fees and charges as follows:

a) Tonnage fees, anchorage fees, and administrative procedure fees: 25% of the total amount of tonnage fees, anchorage fees, and administrative procedure fees actually collected.

b) Maritime security fees: 90% of the total amount of maritime security fees actually collected.

The management and use of the retained amounts as stipulated in sub-clause a and b of this point shall be carried out in accordance with the guidelines of the Ministry of Finance.

2. The total amount of maritime fees and charges actually collected during the period, after deducting the amounts allocated according to the ratio specified in point 1 above, the remainder must be deposited into the state budget at the local State Treasury where the revenue was generated, under the corresponding chapter, type, and item, item 040 of the current State Budget Schedule.

Article 5: This Decision takes effect from July 1, 2001. All provisions regarding maritime fees and charges (port) that conflict with this Decision are abolished.

Article 6: Organizations and individuals subject to payment of fees and charges, maritime fee and charge collection agencies, and related units are responsible for implementing this Decision.