From November 01, 2022 - December 31, 2022: Reduction in Maritime Security Fee Due to Difficulties Caused by Covid-19
Maritime security fees for ships and boats are regulated as follows?
According to Clause 1, Clause 2 Article 13 of Circular 261/2016/TT-BTC (amended by Point a Clause 8 Article 1 of Circular 90/2019/TT/BTC) on maritime security are regulated as follows:
Maritime security fees
1. Rates of maritime security fees:
Ships and boats entering and leaving maritime areas, specialized ports, offshore oil ports must pay maritime security fees as follows:
a) Ships and boats with a gross tonnage under 2,000 GT:
- Entry: 300 VND/GT;
- Departure: 300 VND/GT.
b) Ships and boats with a gross tonnage of 2,000 GT or more:
- Entry: 600 VND/GT;
- Departure: 600 VND/GT.
c) Ships and boats transporting on waterways from the shore to islands, for each trip from the shore to islands and back, must pay maritime security fees at the rate of 550 VND/GT/port call;
d) Specialized ships serving the oil and gas industry, for each cycle of movement from the maritime area to the offshore oil exploration area under the management of a maritime port authority must pay maritime security fees as follows:
- Entry: 950 VND/GT;
- Departure: 950 VND/GT.
In the case of specialized ships serving the oil and gas industry, for each trip from the maritime area to the offshore oil exploration area under the management of two maritime port authorities, fees shall be collected and paid in accordance with the regulation at Points a and b of Clause 1 of this Article.
2. Regulations on the collection of maritime security fees
a) Ships and boats (excluding passenger ships) entering and leaving a maritime area more than 3 trips/1 ship/1 month, from the 4th trip onwards in the month, apply the rate of 80% of the rate prescribed in Clause 1 of this Article;
b) Ships and boats entering and leaving the maritime area to fuel, get food supplies, freshwater, change crew, repair, dismantle, or perform trial runs after repair or new construction without loading or unloading cargo, without picking up or dropping off passengers, apply the rate of 70% of the rate prescribed in Clause 1 of this Article;
c) Organizations and individuals having passenger ships entering and leaving the maritime area apply the maritime security fee rates as follows:
- Ships and boats with a gross tonnage under 500 GT entering and leaving the maritime area a minimum of 4 trips/1 month/1 maritime area, from the 5th trip onwards in the month, apply the rate of 70% of the rate prescribed in Clause 1 of this Article;
- Ships and boats with a gross tonnage from 500 GT to less than 1,500 GT entering and leaving the maritime area a minimum of 3 trips/1 month/1 maritime area, from the 4th trip onwards in the month, apply the rate of 60% of the rate prescribed in Clause 1 of this Article;
- Ships and boats with a gross tonnage of 1,500 GT or more entering and leaving the maritime area a minimum of 2 trips/1 month/1 maritime area, from the 3rd trip onwards in the month, apply the rate of 50% of the rate prescribed in Clause 1 of this Article;
Ships and boats registered as VRH-III with a gross tonnage under 500 GT entering and leaving the maritime area are exempted from maritime security fees until December 31, 2024. From January 01, 2025, the collection of maritime security fees according to the provisions of Clause 1 of this Article shall apply.
Thus, the rates of maritime security fees for ships and boats are regulated as above.
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Reduction of maritime security fee rates due to difficulties caused by the Covid-19 pandemic is regulated as follows? (Image from the Internet)
Reduction of maritime security fee rates due to difficulties caused by Covid-19 from November 01, 2022, to December 31, 2022?
According to Circular 59/2022/TT-BTC prescribing the rates of some fees and charges:
This Circular prescribes a reduction of 20 - 50% of some business activity fees as follows:
(1) A 20% reduction in the tonnage fees for domestic maritime ships and boats; domestic maritime security fees; entrance and exit port charges for domestic maritime activities.
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Thus, according to the regulations, the domestic maritime security fees are reduced by 20%.
Circular 59/2022/TT-BTC takes effect from November 01 to the end of December 31, 2022.
In which cases are the payers exempted from maritime security fees for ships and boats?
Based on Clause 3 Article 13 of Circular 261/2015/TT-BTC prescribing cases where the payers are exempted from maritime security fees for ships and boats (amended by Point b Clause 8 Article 1 of Circular 90/2019/TT-BTC and Clause 6 Article 1 of Circular 74/2021/TT-BTC), it is prescribed as follows:
Maritime security fees
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3. Payers are exempted from maritime security fees for ships and boats in the following cases:
a) Boats or canoes of passenger ships anchored in water areas, transporting passengers from the ship to the shore and vice versa.
b) Ships and boats entering and leaving the maritime area to: (i) avoid storms, avoid bad weather that is unsafe for ships and boats, rescue patients without loading or unloading cargo, without picking up or dropping off passengers; (ii) transfer persons, property, and rescue ships and boats at sea not associated with commercial activities as confirmed by the maritime port authority; (iii) participate in search and rescue, flood and storm prevention as ordered or approved by the competent state agency; (iv) ships and boats on sea voyages applying to enter ports for the purpose of avoiding storms without loading or unloading cargo, without picking up or dropping off passengers.
c) Ships and boats operating in a maritime area must move to another maritime area as directed by the maritime port authority to avoid urgent storms:
- In case after avoiding the storm, the ship returns to the original maritime area to continue transporting goods, no maritime security fees will be charged for entry and exit at the maritime area where the ship went to avoid the storm; exit at the maritime area where the ship went to avoid the storm and entry at the original maritime area when the ship returns to carry goods.
- In case after avoiding the storm, the ship does not return to the original maritime area to continue transporting goods, no maritime security fees will be charged for entry and exit at the maritime area where the ship went to avoid the storm and exit at the maritime area where the ship went to avoid the storm.
d) For ships directed by the maritime port authority to another maritime area for quarantine or isolation as requested by the competent authority for epidemic prevention and control during the time of the epidemic declared by the competent state agency.
Thus, the cases as prescribed above are exempt from maritime security fees.
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