This content is specified in Circular No. 261/2016/TT-BTC of the Ministry of Finance of Vietnam providing for maritime fees, charges and schedule of collection rates of maritime fees and charges.
According to Circular No. 261/2016/TT-BTC of the Ministry of Finance of Vietnam, vessels entering or leaving a maritime zone, dedicated port, offshore oil port; those operating within Vietnam’s territorial waters which are not covered by seaport waters shall be subject to payment of tonnage fee at the following rates:
Moreover, Circular No. 261/2016/TT-BTC also provides specific provisions on collection of tonnage fee:
- Vessels entering or leaving a maritime zone to receive fuel, food, fresh water or substitute crew members, or carry out activities like repair, demolition or shakedown after complete repair or construction, without loading, unloading goods, or picking up or dropping off passengers, shall be subject to payment of tonnage fee at the rate equal to 70% of the collection rate specified above;
- If a vessel (except the passenger vessel) has made more than 3 two-way movements/vessel/month upon entering or leaving a maritime zone, the 4th or more two-way movement made by this vessel within a month shall be subject to payment of tonnage fee at the rate equal to 60% of the collection rate specified above;
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View full text at Circular No. 261/2016/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2017.
- Thanh Lam -
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