Reduction of Ship and Boat Tonnage Fees Due to Difficulties Caused by Covid-19 from November 01, 2022, to December 31, 2022
What Are the Regulations for Ship Load Fees?
According to Clause 1 and Clause 2 of Article 12 of Circular 261/2016/TT-BTC, the regulations are as follows:
Ship Load Fees
1. Rate of ship load fees
a) Ships entering and leaving maritime areas, specialized ports, and offshore oil ports must pay ship load fees as follows:
- Entry: 250 VND/GT;
- Exit: 250 VND/GT.
b) Ships transporting on waterways from shore to islands, for each trip from shore to island and vice versa, must pay a ship load fee of 500 VND/GT/port call;
c) Specialized ships serving the oil and gas industry, for each trip from the maritime area to the offshore oil exploration area within the management area of a maritime port authority, must pay ship load fees as follows:
- Entry: 450 VND/GT;
- Exit: 450 VND/GT.
In the case of specialized ships serving the oil and gas industry, each trip from the maritime area to the offshore oil exploration area managed by two maritime port authorities will follow the fee collection and payment regulations at Point a Clause 1 of this Article.
d) Ships providing towing services, supplying fuel, and food within a maritime area: the fee is 100 VND/GT/day of actual operation; the fee collection can be implemented monthly based on this rate. If the ship is not in operation, the shipowner must provide documentation to the maritime port authority for confirmation to avoid fee charges on non-operational days.
2. Specific regulations on ship load fees:
a) Ships (excluding passenger ships and ships subject to the provisions at Point d Clause 1 of this Article) entering and leaving a maritime area more than 3 voyages/1 ship/1 month will apply a fee rate of 60% of the rate specified in Clause 1 of this Article from the 4th voyage onward in the month;
b) Ships entering and leaving the maritime area for refueling, obtaining food, fresh water, changing crew, repair, dismantling, or test runs after repairs without loading/unloading goods and without picking up/dropping off passengers will apply a fee rate of 70% of the rate specified in Clause 1 of this Article;
c) Organizations and individuals with passenger ships entering and leaving the maritime area will apply ship load fee rates as follows:
- Ships with a total volume of less than 500 GT entering and leaving the maritime area more than 4 voyages/1 month/1 maritime area will apply a rate of 70% of the rate specified in Clause 1 of this Article from the 5th voyage onward in the month;
- Ships with a total volume from 500 GT to less than 1,500 GT entering and leaving the maritime area more than 3 voyages/1 month/1 maritime area will apply a rate of 60% of the rate specified in Clause 1 of this Article from the 4th voyage onward in the month;
- Ships with a total volume of 1,500 GT or more entering and leaving the maritime area more than 2 voyages/1 month/1 maritime area will apply a rate of 50% of the rate specified in Clause 1 of this Article from the 3rd voyage onward in the month.
Thus, the ship load fee rates are regulated as above.
Ship Load Fee Rates under Regulations for Certain Fees and Charges to Support Transport Business Activities (Image from the Internet)
Reduced Fees for Ship Load Due to Covid-19 Difficulties from November 1, 2022, to December 31, 2022
According to Circular 59/2022/TT-BTC, specific fee and charge reductions are regulated as follows:
This Circular stipulates a reduction of 20 - 50% for certain fees in transport business activities as follows:
(1) A 20% reduction in domestic maritime ship load fees; maritime assurance fees for domestic maritime activities; and port entry and exit fees for domestic maritime activities.
(2) A 20% reduction on 7/10 of the fees included in two categories: certification, licensing, and certification fees in civil aviation activities; and airport restricted area entry permit fees; transaction registration fees for aircraft.
(3) A 50% reduction in railway infrastructure usage fees.
(4) A 50% reduction in inland waterway notification fees and inland port entry and exit fees.
Thus, according to the regulations, the domestic maritime ship load fees are reduced by 20%.
Circular 59/2022/TT-BTC is effective from November 1, 2022, to December 31, 2022.
Cases Exempt from Ship Load Fees
According to Clause 3 of Article 12 of Circular 261/2016/TT-BTC (amended by Clause 7 of Article 1 of Circular 90/2019/TT-BTC), the following cases are exempt from ship load fees:
Ship Load Fees
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3. The following cases are exempt from ship load fees:
a) Ships entering, leaving the maritime area to avoid storms, bad weather that is unsafe for the ship, emergency patient rescue, or handing over persons rescued at sea without loading/unloading goods and without picking up/dropping off passengers with the confirmation of the maritime port authority; ships participating in search and rescue, flood and storm prevention as directed or approved by competent governmental authorities;
b) Dinghies or canoes of passenger ships anchoring in water areas, transporting passengers from ship to shore and vice versa;
c) Lash barges operating in maritime areas with Lash ships;
d) Vietnamese fishing vessels and sports boats.
Thus, the cases exempt from ship load fees are regulated as above.
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