Circular No. 74/2021/TT-BTC amends and supplements some articles of Circular No. 261/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance regarding maritime fees and charges and the schedule of maritime fee and charge collection rates.

CIRCULAR

Amending and supplementing certain articles of Circular No. 261/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance on maritime fees and charges and the schedule of collection rates for maritime fees and charges
Pursuant to Resolution No. 124/2020/QH14 dated November 11, 2020 of the National Assembly on the Plan for Socio-Economic Development in 2021;
The Minister of Finance hereby issues this Circular amending and supplementing certain articles of Circular No. 261/2016/TT-BTC dated November 14, 2016 on maritime fees and charges and the schedule of collection rates for maritime fees and charges.

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Article 1. Amending and supplementing certain articles of Circular No. 261/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance on maritime fees and charges and the schedule of collection rates for maritime fees and charges

At the request of the Director of the Tax Policy Department;

1. Supplement Clause 3 as follows:

"3. Domestic inland waterway vessels (excluding vessels with a VR-SB classification having a total gross tonnage of 500 GT or more) engaged in domestic transportation; domestic inland waterway vessels operating on routes under the Agreement between the Government of the Socialist Republic of Vietnam and the Royal Government of Cambodia on inland waterway transport shall pay fees and charges according to the provisions of Circular No. 248/2016/TT-BTC dated November 11, 2016 issued by the Minister of Finance on the collection rates, procedures for collection, management, and use of fees and charges applicable at inland waterway ports and wharfs. Vessels operating on routes from shore to islands shall pay fees and charges according to the provisions of Chapter III of this Circular."

2. Amending and supplementing certain points and clauses of Article 7 as follows:

a) Supplement Point d and Point đ Clause 2 as follows:

"d) Vessels transferring oil in Van Phong Bay - Khanh Hoa shall apply the following collection rates:

1. From the date this Circular takes effect until December 31, 2021

At 50% of the fee rate prescribed in Clause 1 of this Article

2. From January 1, 2022 to December 31, 2023:

b) Amend and supplement Clause 3 as follows:

b) Foreign military vessels entering the maritime area to transport equipment, supplies, materials, spare parts purchased or donated to the People's Armed Forces; visiting officially or socially upon invitation by the Government of Vietnam; foreign youth vessels entering the maritime area for cultural, sports exchanges upon invitation by ministries or agencies equivalent to ministries under the Government of Vietnam.

c) Passenger ferries or boats of mother ships moored in areas near passenger embarkation or disembarkation points.

d) Lash barges operating in the maritime area together with Lash vessels.

d) Vessels transiting to Cambodia.

e) Vessels departing to Cambodia through Vinh Xuan - Thuong Phu Customs Gate where the inland waterway port authority has already processed the vessel's entry and exit formalities at the wharf or port and collected fees and charges according to Circular No. 248/2016/TT-BTC.

g) Vessels traveling to quarantine or isolation zones in other maritime areas (with sufficient quarantine conditions as specified by competent authorities) at the dispatch of the maritime port authority for epidemic prevention and control work as announced by competent state authorities."

3. Amending and supplementing certain points and clauses of Article 8 as follows:

"d) Vessels transferring oil in Van Phong Bay - Khanh Hoa shall apply the following collection rates:

"3. The payer of the fee shall be exempted from the maritime security guarantee fee for vessels in the following cases:

1. From the date this Circular takes effect until December 31, 2021

a) Passenger ferries or boats of mother ships moored in the maritime area permitted to operate passenger transport into or out of seaports.

2. From January 1, 2022 to December 31, 2023:

b) Amend and supplement Clause 3 as follows:

b) Vessels entering or leaving the maritime area to: (i) avoid typhoons, bad weather that does not ensure safety for vessels, rescue patients without loading or unloading cargo, without picking up or dropping off passengers; (ii) transfer people, property, rescued vessels on the sea unrelated to commercial activities as confirmed by the maritime port authority; (iii) participate in search and rescue operations, flood prevention, disaster relief according to orders or approval of competent state authorities; (iv) vessels sailing at sea must enter a seaport due to typhoon avoidance without loading or unloading cargo, without picking up or dropping off passengers.

c) Vessels operating in the maritime area must move to another maritime area at the dispatch of the maritime port authority for urgent typhoon avoidance:

- In case the vessel returns to the original maritime area to continue operations after avoiding the typhoon, the entry and exit fees at the maritime area where the vessel sought shelter will not be charged; the exit fee at the maritime area where the vessel left to seek shelter and the entry fee when returning to the original maritime area will also not be charged.

- In case the vessel does not return to the original maritime area to continue operations after avoiding the typhoon, the entry and exit fees at the maritime area where the vessel sought shelter and the exit fee at the maritime area where the vessel left to seek shelter will not be charged."

- In the case where, after avoiding the storm, the vessel returns to the original maritime area to continue operations, the maritime guarantee fee for the entry and exit at the maritime area where the vessel went to avoid the storm; the exit at the maritime area where the vessel avoided the storm and the entry into the original maritime area when the vessel returns to continue operations shall not be collected.

- In the case where, after avoiding the storm, the vessel does not return to the original maritime area to continue operations, the maritime guarantee fee for the entry at the maritime area where the vessel went to avoid the storm and the exit at the maritime area where the vessel avoided the storm shall not be collected.

d) Foreign military vessels arriving at the maritime area for an official or social visit upon invitation from the Government of Vietnam; foreign youth vessels arriving at the maritime area for cultural and sports exchanges upon invitation from a ministry-level agency or an agency equivalent to a ministry under the Government of Vietnam.

đ) Vessels exiting to Cambodia through the Vinh Xuong - Thuong Phu border gate shall have their procedures handled by the inland waterway port authority at the wharf or inland waterway port before departure, and fees applicable at the wharf or inland waterway port shall be collected according to Circular No. 248/2016/TT-BTC.

e) Vessels traveling to another maritime area (a location with sufficient quarantine conditions as prescribed by the competent authority) at the direction of the maritime port authority to serve disease prevention and control work during the period of disease declaration by the competent state agency.

4. Amend and supplement some points and clauses of Article 9 as follows:

a) Supplement point e of Clause 1 as follows:

"e) Vessels transferring oil in Van Phong Bay - Khanh Hoa shall apply the following fee rates:"

b) Amend and supplement point h of Clause 1 as follows:

"h) The fee payer shall be exempted from the fee for using anchorage positions in the following cases:

- Waiting for tide in the port waters before berthing at the port.

- Waiting for daylight as ordered by the maritime port authority due to night navigation restrictions.

- Avoiding typhoons, adverse weather conditions that are not safe for the voyage of the vessel or rescuing patients or transferring rescued persons on the sea without loading or unloading cargo or embarking or disembarking passengers, as confirmed by the maritime port authority.

- Vessels participating in search and rescue operations, flood and storm prevention, disaster relief activities pursuant to mobilization orders or with the approval of the competent state agency from the time they are mobilized until the completion of the operation.

- Vessels required to wait at designated locations for medical quarantine before entering the port to load or unload cargo or embark or disembark passengers, or during the period when the vessel is required to anchor and isolate at a designated location as requested by the competent authority to serve disease prevention and control work during the period of disease declaration by the competent state agency."

5. Amending and supplementing Clause 3 of Article 12 as follows:

b) Foreign military vessels entering the maritime area to transport equipment, supplies, materials, spare parts purchased or donated to the People's Armed Forces; visiting officially or socially upon invitation by the Government of Vietnam; foreign youth vessels entering the maritime area for cultural, sports exchanges upon invitation by ministries or agencies equivalent to ministries under the Government of Vietnam.

a) Entering or leaving the maritime area to: (i) avoid typhoons, adverse weather conditions that are not safe for the vessel, or to rescue patients without loading or unloading cargo or embarking or disembarking passengers; (ii) transfer people, property, or rescued vessels from the sea unrelated to commercial activities, as confirmed by the maritime port authority; (iii) participate in search and rescue operations, flood and storm prevention, disaster relief activities pursuant to mobilization orders or with the approval of the competent state agency.

b) Boats or speedboats of passenger vessels moored in the water area or waters for transporting passengers from the ship to shore and vice versa.

c) Lash barges operating in the maritime area together with Lash vessels.

d) Vietnamese fishing vessels and sports vessels.

đ) In the case where vessels are directed by the maritime port authority to move to another maritime area to perform quarantine or isolation tasks as requested by the competent authority to serve disease prevention and control work during the period of disease declaration by the competent state agency.

6. Amend and supplement Clause 3 Article 13 as follows:

b) Vessels entering or leaving the maritime area to: (i) avoid typhoons, bad weather that does not ensure safety for vessels, rescue patients without loading or unloading cargo, without picking up or dropping off passengers; (ii) transfer people, property, rescued vessels on the sea unrelated to commercial activities as confirmed by the maritime port authority; (iii) participate in search and rescue operations, flood prevention, disaster relief according to orders or approval of competent state authorities; (iv) vessels sailing at sea must enter a seaport due to typhoon avoidance without loading or unloading cargo, without picking up or dropping off passengers.

a) Boats or speedboats of passenger vessels moored in the water area or waters for transporting passengers from the ship to shore and vice versa.

- In case the vessel returns to the original maritime area to continue operations after avoiding the typhoon, the entry and exit fees at the maritime area where the vessel sought shelter will not be charged; the exit fee at the maritime area where the vessel left to seek shelter and the entry fee when returning to the original maritime area will also not be charged.

- In case the vessel does not return to the original maritime area to continue operations after avoiding the typhoon, the entry and exit fees at the maritime area where the vessel sought shelter and the exit fee at the maritime area where the vessel left to seek shelter will not be charged."

- In the case where, after avoiding the storm, the vessel returns to the original maritime area to continue operations, the maritime guarantee fee for the entry and exit at the maritime area where the vessel went to avoid the storm; the exit at the maritime area where the vessel avoided the storm and the entry into the original maritime area when the vessel returns to continue operations shall not be collected.

- In the case where, after avoiding the storm, the vessel does not return to the original maritime area to continue operations, the maritime guarantee fee for the entry at the maritime area where the vessel went to avoid the storm and the exit at the maritime area where the vessel avoided the storm shall not be collected.

d) In the case where vessels are directed by the maritime port authority to move to another maritime area to perform quarantine or isolation tasks as requested by the competent authority to serve disease prevention and control work during the period of disease declaration by the competent state agency.

7. Amend and supplement Clause 6 of Article 14 as follows:

"6. The fee payer shall be exempted from the fee for using anchorage positions in the following cases:

a) Waiting for tide in the port waters before berthing at the port.

b) Waiting for daylight as ordered by the maritime port authority due to night navigation restrictions.

c) Avoiding typhoons, adverse weather conditions that are not safe for the voyage of the vessel, rescuing patients, or transferring rescued persons on the sea without loading or unloading cargo or embarking or disembarking passengers, as confirmed by the maritime port authority.

d) Vessels participating in search and rescue operations, flood and storm prevention, disaster relief activities pursuant to mobilization orders or with the approval of the competent state agency from the time they are mobilized until the completion of the operation.

đ) Vessels required to wait at designated locations for medical quarantine before entering the port to load or unload cargo or embark or disembark passengers, or during the period when the vessel is required to anchor and isolate at a designated location as requested by the competent authority to serve disease prevention and control work during the period of disease declaration by the competent state agency."

Article 2. Implementation clause

1. This Circular takes effect from October 12, 2021. The exemption of fees (tonnage fees, marine security fees, anchorage position usage fees) for vessels during the waiting period, anchoring period, or travel to quarantine or isolation locations to serve disease prevention and control work during the period of disease declaration by the competent state agency, as stipulated in point b of Clause 2, point b of Clause 3, point b of Clause 4, Clause 5, Clause 6, and Clause 7 of Article 1 of this Circular, shall be implemented from August 27, 2021.

2. Repeal point b of Clause 2, Clause 4, Clause 5, point a of Clause 6, Clause 7, and point b of Clause 8 of Article 1 of Circular No. 90/2019/TT-BTC dated December 31, 2019 issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 261/2016/TT-BTC dated November 14, 2016 on maritime fees and charges and the rate schedule for maritime fees and charges, and Circular No. 17/2017/TT-BTC dated February 28, 2017 issued by the Minister of Finance guiding the collection, payment, management, and use of maritime fees and charges.

3. In cases where legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.