Which entities are required to pay fees and charges in maritime activities?

On November 08, 2016, the Ministry of Finance issued Circular 189/2016/TT-BTC stipulating the rates, collection policies, payment, management, and use of fees and charges in maritime specialized activities.

According to Circular 189/2016/TT-BTC, fee and charge payers are organizations and individuals when provided with services for which fees and charges are stipulated, including:

- Organizations and individuals engaged in maritime transport services or maritime transport support services granted operation business licenses.- Organizations and individuals who are investors in bridges, seaports, water areas, and sea regions that are opened and closed for port and jetty operations and other water areas and sea regions.- Organizations and individuals granted certificates of professional competence as ship captains for vessels with a gross tonnage of 500 GT or more, or chief engineers for vessels with main engine capacity of 750 KW or more.- Ship owners and operators carrying out the purchase and sale of used ships imported into Vietnam for dismantling and whose documentation is assessed.- Ship owners and operators whose vessels are registered, deregistered, or the registration is changed in accordance with regulations.- Ship owners who receive confirmation of participation in insurance or other financial guarantees regarding the ship owner's civil liability (for oil tankers of 2,000 tons or more) for oil pollution damage under the CLC 1992 Convention or receive certificates of participation in insurance or financial guarantees for civil liability for bunker oil pollution damage under the BCC 2001 Convention.- Organizations and individuals granted certificates, licenses for the activities of crew members and marine vessels operating ships.- Vietnamese ship owners with vessels of 500 GT or more operating on international routes who are granted Part I Maritime Labor Conformity Statements for the vessel.

More details can be found in Circular 189/2016/TT-BTC which took effect from January 01, 2017.

- Thanh Lam -

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