Circular No. 90/2019/TT-BTC amending and supplementing some 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 maritime fee and charge collection rates, 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.

CIRCULAR

Amending and supplementing some 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, 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.

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On the basis of the Law on Fees and Charges dated November 25, 2015;

On the basis of The Vietnam Maritime Code dated November 25, 2015;

Decree No. Decision No. 120/2016/NĐ-CP dated August 23, 2016, promulgated by the Government to provide detailed regulations and guidance on implementing certain provisions of the Law on Fees and Charges;

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

Decree No. 58/2017/NĐ-CP dated May 10, 2017, promulgated by the Government to provide detailed regulations on certain provisions of the Vietnam Maritime Code;

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

The Minister of Finance issues this Circular amending and supplementing certain Articles of Circular No. Circular No. 261/2016/TT-BTC dated November 14, 2016, providing for maritime fees and charges and the schedule of collection rates for maritime fees and charges and Circular No. 17/2017/TT-BTC dated February 28, 2017, guiding the collection, payment, management, and use of maritime fees and charges.

Article 1. Amending and supplementing certain Articles of Circular No.Circular No. 261/2016/TT-BTC dated November 14, 2016

1. Clause 1 and Clause 4 of Article 2 shall be amended and supplemented as follows:

a) Clause 1 shall be amended as follows:

"1. Vessels are means of transport as defined in Clause 1 of Article 4 of the Vietnam Maritime Code."

b) Clause 4 is amended and supplemented as follows:

"4. Maritime zone: is the water area within a seaport and under the management of a maritime port authority as announced by the Ministry of Transport pursuant to Clause 15 of Article 3 and Article 18 of Decree No. 58/2017/NĐ-CP dated May 10, 2017, promulgated by the Government to provide detailed regulations on certain provisions of the Vietnam Maritime Code."

2. Article 3 shall be amended and supplemented as follows:

a) Point d of Clause 2 shall be amended and supplemented as follows:

"d) Vessels of armed forces, customs, port authorities, specialized search and rescue vessels of Vietnam, and other state management agencies when performing official duties are not subject to the scope of this Circular; however, if they engage in commercial activities in Vietnam, they must pay maritime fees and charges according to Chapter III of this Circular."

b) Clause 3 is amended and supplemented as follows:

"3. Inland waterway vessels (excluding inland waterway vessels with a gross tonnage of 500 GT or more carrying the VR-SB classification) operating domestic transportation between maritime zones shall pay fees and charges according to Circular No. 248/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance on the collection rates, procedures for collection, payment, management, and use of fees and charges for entering and leaving inland waterway ports. Inland waterway vessels operating on routes from the mainland to islands shall pay fees and charges according to Chapter III of this Circular."

3. Article 6 shall be amended and supplemented as follows:

a) Adding Point d of Clause 1 as follows:

"d) For inland waterway vessels without parameters to convert to total deadweight for fee and charge calculation, the provisions at Point c of Clause 1 of this Article shall apply to convert to tons of total deadweight as the basis for calculating and collecting fees and charges."

b) Clause 6 is amended and supplemented as follows:

"6. Provisions on the payment of maritime fees and charges:

a) The person paying maritime fees and charges must pay and settle all maritime fees and charges before the vessel is granted permission by the maritime port authority to leave the maritime zone. The person paying maritime fees and charges may delay payment of such fees and charges for a maximum period of five working days from the date the vessel is granted permission to leave the port in the following cases:

- The person paying fees and charges has deposited a guarantee with a credit institution in accordance with civil law to pay fees and charges for vessels specified in Clause 1 of Article 3 of this Circular.

- The person paying fees and charges has committed or deposited a guarantee with a credit institution in accordance with civil law to pay fees and charges for vessels specified in Clause 2 of Article 3 of this Circular.

b) For the case where inland waterway vessels are moored for one month or longer in a maritime zone: The person paying the fee must pay the usage fee for the mooring position monthly, with the payment due on the first working day of the following month; for the final month, the payment shall be made according to the provisions at Point a of this Clause.

c) For inland waterway vessels that, according to the law, complete entry and departure procedures from a seaport in one transaction upon departure from the port, the fees and charges shall be paid according to Circular No. 248/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance on the collection rates, procedures for collection, payment, management, and use of fees and charges for entering and leaving inland waterway ports, once per voyage when departing the port (including entry and departure fees).

d) The person paying fees and charges shall make payments as follows: Pay fees and charges in cash to the collecting organization or transfer them through non-cash payment methods into the account of the collecting organization opened at the State Treasury (or Commercial Bank)."

c) Adding Clauses 10, 11, and 12 as follows:

"10. For inland waterway vessels carrying multiple classifications including VR-SB and another inland waterway vessel classification (issued by the registration authority), the maritime port authority shall collect fees and charges based on the general declaration of the vessel when completing procedures as follows:

a) For vessels traveling on domestic maritime routes or where the maritime port authority cannot clearly determine the route or next port of call, the fee and charge collection rate applicable to vessels carrying the VR-SB classification shall be applied.

b) For vessels traveling on inland waterway routes or mixed routes including both domestic maritime and inland waterway routes, the fee and charge collection rate shall be applied according to Circular No. 248/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance on the collection rates, procedures for collection, payment, management, and use of fees and charges for entering and leaving inland waterway ports.

11. Vessels operating between inland waterway ports and bridges or piers of seaports within one maritime zone managed by one maritime port authority can pay maritime fees and charges once (including one entry and one departure) when completing procedures at the first bridge or pier upon arrival according to the schedule of collection rates for maritime fees and charges stipulated in this Circular or the schedule of collection rates stipulated in Circular No. 248/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance on the collection rates, procedures for collection, payment, management, and use of fees and charges for entering and leaving inland waterway ports.

12. Vessels operating on inland waterway routes from the mainland to islands, which have been announced by the Ministry of Transport, the maritime port authority assigned the management responsibility shall collect fees and charges from vessels according to Chapter III of this Circular."

4. Article 7 shall be amended and supplemented as follows:

a) Points d and đ Clause 2 shall be amended and supplemented as follows:

“d) For vessels transporting oil in Van Phong Bay - Khanh Hoa, the rate of collection shall be 50% of the rate prescribed in Clause 1 of this Article, applicable until December 31, 2020; from January 1, 2021, the rate prescribed in Clause 1 of this Article shall apply;

đ) For container vessels entering or leaving ports on the Cai Me - Thi Vai River with a total gross tonnage of 50,000 GT or more, the rate of collection shall be 60% of the rate prescribed in Clause 1 of this Article; this rate shall be applicable until December 31, 2020; from January 1, 2021, the rate prescribed in Clause 1 of this Article shall apply.”

b) Point a Clause 3 shall be amended and supplemented as follows:

“a) Vessels entering or leaving maritime areas for: (i) avoiding typhoons, bad weather that does not ensure safety for vessels, emergency medical assistance without loading or unloading cargo, picking up or dropping off passengers; (ii) transferring people, property, salvaged vessels at sea not related to commercial activities as confirmed by the maritime port authority; (iii) participating in search and rescue operations, flood prevention, disaster relief according to orders or approval of competent state agencies.”

5. Article 8 shall be amended and supplemented as follows:

a) Points d and đ Clause 2 shall be amended and supplemented as follows:

“d) For vessels transporting oil in Van Phong Bay - Khanh Hoa, the rate of collection shall be 50% of the rate prescribed in Clause 1 of this Article, applicable until December 31, 2020; from January 1, 2021, the rate prescribed in Clause 1 of this Article shall apply;

đ) For container vessels entering or leaving ports on the Cai Me - Thi Vai River with a total gross tonnage of 50,000 GT or more, the rate of collection shall be 60% of the rate prescribed in Clause 1 of this Article; this rate shall be applicable until December 31, 2020; from January 1, 2021, the rate prescribed in Clause 1 of this Article shall apply.”

b) Point b Clause 3 shall be amended and supplemented as follows:

“b) Vessels entering or leaving maritime areas for: (i) avoiding typhoons, bad weather that does not ensure safety for vessels, emergency medical assistance without loading or unloading cargo, picking up or dropping off passengers; (ii) transferring people, property, salvaged vessels at sea not related to commercial activities as confirmed by the maritime port authority; (iii) participating in search and rescue operations, flood prevention, disaster relief according to orders or approval of competent state agencies; (iv) vessels traveling at sea must enter a port due to typhoon avoidance purposes without loading or unloading cargo, picking up or dropping off passengers.”

6. Article 9 shall be amended and supplemented as follows:

a) Point e Clause 1 shall be amended and supplemented as follows:

“e) For vessels transporting oil in Van Phong Bay - Khanh Hoa, the rate of collection shall be 50% of the rate prescribed in points a, b, c Clause 1 of this Article; this rate shall be applicable until December 31, 2020; from January 1, 2021, the rate prescribed in points a, b, c Clause 1 of this Article shall apply.”

b) Point a and point b Clause 2 shall be amended and supplemented as follows:

“a) Goods transshipped in waters or areas to be transported to other maritime areas or for export, import must pay the position anchorage fee as follows:

- General goods: 0.07 USD/ton;

- Refrigerated trucks, crawler cranes, grab cranes, road rollers, forklifts, cranes, and other specialized vehicles: 2 USD/unit;

- Cars with 15 seats or less, trucks with a load capacity of 2.5 tons or less: 0.7 USD/unit;

- Other cars except those specified above: 1.3 USD/unit.

b) In cases where goods are transshipped to transport to wharfs within the same maritime area (excluding raw materials or finished products of enterprises being transported to or from dedicated wharfs of the same enterprise) do not have to pay the position anchorage fee.”

7. Point a Clause 3 Article 12 shall be amended and supplemented as follows:

“a) Vessels entering or leaving maritime areas for: (i) avoiding typhoons, bad weather that does not ensure safety for vessels, emergency medical assistance without loading or unloading cargo, picking up or dropping off passengers; (ii) transferring people, property, salvaged vessels at sea not related to commercial activities as confirmed by the maritime port authority; (iii) participating in search and rescue operations, flood prevention, disaster relief according to orders or approval of competent state agencies.”

8. Article 13 shall be amended and supplemented as follows:

a) Point d Clause 2 shall be amended and supplemented as follows:

“d) For vessels with VRH-III classification having a total gross tonnage under 500 GT entering or leaving maritime areas shall not pay the maritime security guarantee fee until December 31, 2024. From January 1, 2025, the maritime security guarantee fee shall be collected according to the provisions of Clause 1 of this Article.”

b) Point b Clause 3 shall be amended and supplemented as follows:

“b) Vessels entering or leaving maritime areas for: (i) avoiding typhoons, bad weather that does not ensure safety for vessels, emergency medical assistance without loading or unloading cargo, picking up or dropping off passengers; (ii) transferring people, property, salvaged vessels at sea not related to commercial activities as confirmed by the maritime port authority; (iii) participating in search and rescue operations, flood prevention, disaster relief according to orders or approval of competent state agencies; (iv) vessels traveling at sea must enter a port due to typhoon avoidance purposes without loading or unloading cargo, picking up or dropping off passengers.”

9. Clause 7 of Article 14 shall be added as follows:

“7. For vessels with VRH-III classification having a total gross tonnage under 500 GT entering or leaving maritime areas shall not pay the position anchorage fee until December 31, 2024. From January 1, 2025, the position anchorage fee shall be collected according to the provisions of Clause 1 of this Article.”

Article 2. Amend and supplement some articles of Circular No. 17/2017/TT-BTC dated February 28, 2017

1. Clause 2 and Clause 3 Article 3 shall be amended and supplemented as follows:

“2. Maritime Port Authorities may retain 50% of the fees collected to cover expenses as stipulated in Clause 3 of this Article and remit 50% of the fees collected to the central budget according to the chapters, sections, sub-sections of the State Budget Classification.

3. The retained amount shall be managed and used in accordance with Article 5 of 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 Charges; including the following items of expenditure:

a) Other regular expenditures related to performing tasks, services, and collecting fees of Maritime Port Authorities: training allowances to improve professional expertise; labor protection or uniform costs as prescribed; regular management and operation costs to serve the operation of the vessel monitoring and control system ensuring maritime safety on shipping routes (VTS system); costs for activities serving administrative reform at seaports within the responsibilities of the Maritime Port Authority.

b) Non-regular expenditures of Maritime Port Authorities: maintenance, repair, and upgrading of the VTS system and equipment serving maritime safety and security operations of the Maritime Port Authority in port areas; rental costs for headquarters, representative offices, ferry piers, and official vessels (if any); costs for search and rescue operations for people, goods, and vessels involved in accidents in port waters; investigation of maritime accidents; costs for handling matters related to preventing environmental pollution in port waters.

c) Special expenditures of the Vietnam Maritime Administration as per Decision No. 32/2019/QĐ-TTg dated October 29, 2019 of the Prime Minister regarding special expenditure regimes of the Vietnam Maritime Administration.”

a) A customs declaration form for imported goods according to the information criteria specified in Model No. 01 - Declaration Form for Imported Goods attached as Appendix I to Circular No. 39/2018/TT-BTC dated April 20, 2018, issued by the Minister of Finance.

“Article 5. Settlement of revenue and expenditure

The settlement of maritime revenue and expenditure shall be carried out in accordance with Circular No. 137/2017/TT-BTC dated December 25, 2017 of the Minister of Finance guiding the examination, verification, and notification of annual settlements.”

Article 3. Effectiveness

1. This Circular takes effect from March 1, 2020.

2. Repeal Clause 4, Article 3, Point e, Clause 2, Article 8, Clause 2, Article 17, and the Annexed List of Maritime Areas under the Management of the Marine Port Authority issued together with Circular No. 261/2016/TT-BTC dated November 14, 2016, of the Minister of Finance regarding maritime fees and charges and the schedule of maritime fee and charge collection rates.

3. In cases where related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly 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.