Vietnam: Subject matters of maritime fees and charges according to Circular 261

According to Circular No. 261/2016/TT-BTC of the Ministry of Finance of Vietnam, subject matters of maritime fees and charges include:

Subject matters of maritime fees and charges referred to in the schedule of collection rates of fees and charges for international marine operations encompass:

- Outbound, inbound and transit craft entering and leaving maritime zones; foreign-flag vessels operating within Vietnam's territorial waters outside of port or harbor waters;

- Craft involved in transportation of exporting, importing goods, transshipment goods, goods in transit at maritime zones;

- Craft carrying passengers from Vietnam to abroad or from abroad to Vietnam; special-purpose craft operating on international routes that enter or leave maritime zones;

- Exporting, importing goods, in-transit and transshipment goods which are loaded, unloaded, handled, stored, berthed or anchored at maritime zones.

Subject matters of maritime fees and charges referred to in the schedule of collection rates of fees and charges for domestic marine operations encompass:

- Vessels involved in domestic marine operations that enter or leave maritime zones;

- Goods or passengers carrying vessels involved in domestic marine operations that enter or leave maritime zones;

- Vessels operating on routes of waterway transport from a mainland shore to an island;

- Special-purpose vessels used in oil and gas operations at offshore oil ports or ports specially designed for oil and gas operations within a port authority’s area of responsibility;

- Vessels of armed forces, customs authorities and port authorities, and those specially designed for search and rescue operations occurring within Vietnam while on official duty which are not subject to payment of maritime fees and charges; If involved in commercial transactions in Vietnam, they are subject to payment of maritime fees and charges.

View non-subject matters of maritime fees and charges 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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