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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.:
74/2021/TT-BTC
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Hanoi,
August 27, 2021
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CIRCULAR
AMENDMENTS
TO CIRCULAR NO. 261/2016/TT-BTC DATED NOVEMBER 14, 2016 OF MINISTER OF FINANCE
PRESCRIBING MARITIME FEES AND CHARGES, AND SCHEDULE OF MARITIME FEES AND
CHARGES
Pursuant to the Law on fees
and charges dated November 25, 2015;
Pursuant to the Government's
Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of the Law on
fees and charges;
Pursuant to the Government’s
Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers
and organizational structure of the Ministry of Finance;
Pursuant to the Resolution No. 124/2020/QH14 dated
November 11, 2020 of the National Assembly on
Socio-Economic Development Plan in 2021;
At the request of the Director of
the Tax Policy Department;
The Minister of Finance
promulgates a Circular providing amendments to the Circular No.
261/2016/TT-BTC dated November 14, 2016 of the Minister
of Finance prescribing maritime fees and charges, and schedule of maritime fees
and charges.
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1. Clause 3 Article 3 is amended as
follows:
“3. Inland waterway vessels
(except for those bearing VR-SB class notations of 500 GT or more) that involve in domestic transport operations;
inland waterway vessels that operate on routes of waterway transport under the
Agreement between the Government of the Socialist Republic of
Vietnam and the Royal Government of Cambodia on Waterway Transportation
shall, when entering or leaving maritime zones, incur fees and charges in
accordance with the provisions of the Circular No. 248/2016/TT-BTC dated November 11, 2016 of the Minister of
Finance. Vessels operating on routes of waterway transport from mainland
to islands shall incur fees and charges according to Chapter III of this
Circular.”
2. Some Points and Clauses of
Article 7 are amended as follows:
a) Point d and Point dd Clause 2 are amended as
follows:
“d) Fees imposed on tankers transshipping
oil at Van Phong - Khanh Hoa Bay shall be as follows:
Validity period
Fee
1. From the effective date of this
Circular to the end of December 31, 2021
Equal to 50% of the fee
specified in Clause 1 of this Article
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Equal to 80% of the fee specified
in Clause 1 of this Article
3. From January 01, 2024
onwards
Equal to the fee specified in
Clause 1 of this Article
dd) When entering or leaving ports located along
Cai Mep - Thi Vai river, vessels of 50.000 GT, or more,
carrying export, import or transshipment containers shall incur the following
fees:
Validity
period
Fee
1. From the effective date of this
Circular to the end of December 31, 2021
Equal to 60% of the fee specified
in Clause 1 of this Article
2. From January 01, 2022 to December
31, 2023, inclusively
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- Vessels of 50.000
GT to 80.000 GT
Equal to the fee specified in
Clause 1 of this Article
- Vessels of 80.000
GT or more
Equal to 80% of the fee specified
in Clause 1 of this Article
3. From January 01, 2024 onwards
Equal to the fee specified in
Clause 1 of this Article
b) Clause 3 is
amended as follows:
“3. Tonnage fees shall be
exempted in the following cases:
a) Vessels entering or leaving maritime zones for: (i) shelter from storm or bad weather conditions that may
threaten the safety of vessels, or access medical emergency services for
patients without handling cargoes, picking up or dropping off passengers; (ii)
disembark persons, property or ships rescued at sea without involving in any
commercial transactions as verified by maritime administrations; (iii)
participate in search and rescue, prevention and control of floods, hurricanes
or natural disasters, or protection of sovereignty over
territorial sea and islands according to dispatching calls or consent from
regulatory authorities.
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c) Boats or canoes of
passenger-carrying mother vessels anchored in waters for transporting
passengers to or from ports.
d) Lash barges operating within maritime zones with
Lash vessels.
dd) Vessels en route for Cambodia.
e) Vessels departing for Cambodia across Vinh Xuong
– Thuong Phuoc border gate that the inland waterway port authority has cleared
at the departure inland waterway port or terminal, and for which this authority
has already collected applicable fees and charges at the departure inland
waterway port or terminal in accordance with the Circular No. 248/2016/TT-BTC.
g) Vessels transporting to quarantine or isolation
sites in other maritime zones (where quarantine requirements set by competent
authorities are met) according to the dispatching calls of maritime
administrations to serve the prevention and control of epidemics during the
epidemics period announced by competent authorities.”
3. Some Points and Clauses of Article
8 are amended as follows:
a) Point d and Point dd Clause 2 are
amended as follows:
“d) Fees imposed on tankers transshipping
oil at Van Phong - Khanh Hoa Bay shall be as follows:
Validity
period
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1. From the effective date of this
Circular to the end of December 31, 2021
Equal to 50% of the fee specified
in Clause 1 of this Article
2. From January 01, 2022 to
December 31, 2023, inclusively
Equal to 80% of the fee specified
in Clause 1 of this Article
3. From January 01, 2024 onwards
Equal to the fee specified in
Clause 1 of this Article
dd) When entering or leaving ports located
along Cai Mep - Thi Vai river, vessels of 50.000 GT, or more, carrying export,
import or transshipment containers shall incur the following fees:
Validity
period
Fee
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Equal to 60% of the fee specified
in Clause 1 of this Article
2. From January 01, 2022 to
December 31, 2023, inclusively
- Vessels of 50.000 GT to 80.000 GT
Equal to the fee specified in
Clause 1 of this Article
- Vessels of 80.000 GT or more
Equal to 80% of the fee specified
in Clause 1 of this Article
3. From January 01, 2024 onwards
Equal to the fee specified in
Clause 1 of this Article
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“3. Maritime safety assurance fees shall be exempted in the following cases:
a) Boats or canoes of passenger-carrying mother
vessels anchored in maritime zones which are granted permission to carry
passengers to or from seaports.
b) Vessels entering or leaving maritime zones for: (i) shelter from storm or bad
weather conditions that may threaten the safety of vessels, or access medical
emergency services for patients without handling cargoes, picking up or
dropping off passengers; (ii) disembark persons, property or ships rescued at
sea without involving in any commercial transactions as verified by maritime
administrations; (iii) participate in search and rescue, prevention and control
of floods, hurricanes or natural disasters, or protection of sovereignty over
territorial sea and islands according to dispatching calls or consent from
regulatory authorities; (iv) vessels underway at sea that apply for
permission to enter a seaport for sheltering from storms without handling
cargoes, picking up or dropping off passengers.
c) Vessels operating within a maritime zone that have
to move to another maritime zone according to the dispatching call of maritime
administrations in case of emergency shelters:
- Where they have to sail back
to the original maritime zone after sheltering from storms to resume their
cargo handling activities, they shall be entitled to exemption from the
maritime safety assurance fee for the entrance or departure movement at the
maritime zone where they arrive to shelter from storms; for the departure
movement made at the maritime zone where they depart to shelter from storms and
the entrance movement in the original maritime zone where they return to resume
their cargo handling activities.
- Where they do not have to
sail back to the original maritime zone after sheltering from storms to resume
their cargo handling activities, they shall be entitled to exemption from the
maritime safety assurance fee for the entrance or departure movement at the
maritime zone where they arrive to shelter from storms, and for the departure
movement made at the maritime zone where they depart to shelter from storms.
d) Vessels of foreign armed forces
arriving in maritime zones for paying official or courtesy
visits at the invitation of Vietnam’s Government; vessels carrying foreign
youths and teenagers to maritime zones for attending
cultural or sports exchanges at the invitation of Ministerial or Ministry-level
bodies of Vietnam’s Government.
dd) Vessels departing for Cambodia
across Vinh Xuong – Thuong Phuoc border gate that the inland waterway port
authority has cleared at the departure inland waterway port or terminal, and
for which this authority has already collected applicable fees and charges at
the departure inland waterway port or terminal in accordance with the Circular
No. 248/2016/TT-BTC.
e) Vessels transporting to quarantine
or isolation sites in other maritime areas (where quarantine requirements set
by competent authorities are met) according to the dispatching calls of
maritime administrations to serve the prevention and control of epidemics
during the epidemics period announced by competent authorities.”
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a) Point e
Clause 1 is amended as follows:
“e) Fees imposed
on tankers transshipping oil at Van Phong - Khanh Hoa Bay shall be as follows:
Validity
period
Fee
1. From the effective date of this
Circular to the end of December 31, 2021
Equal to 50% of the fee specified
in Point a, Point b and Point c Clause 1 of this Article
2. From January 01, 2022 to
December 31, 2023, inclusively
Equal to 80% of the fee specified
in Point a, Point b and Point c Clause 1 of this Article
3. From January 01, 2024 onwards
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b) Point h Clause
1 is amended as follows:
“h) Vessels shall be entitled to exemptions from
anchoring or berthing fees in the following cases:
- Wait tides within port
waters before arrival to a port.
- Wait until dawn according to
the command of a maritime administration under regulations on restriction on
vessel underway at night.
- Shelter from storm, bad weather
conditions that may threaten the safety of their journey, or access medical emergency
services for patients, or disembark persons rescued at
sea, without handling cargoes, picking up or dropping off passengers as
verified by a maritime administration.
- Vessels participating in
search and rescue, prevention and control of floods, hurricanes or natural
disasters according to the dispatching call or consent from regulatory
authorities from the date on which they were mobilized to get involved in these
cases to the date on which these cases come to an end.
- Vessels are anchored to wait
for health quarantine before they are moved to wharfs for
loading or unloading cargoes, picking up or dropping off passengers, or vessels
are compulsorily anchored at isolation sites designated by competent
authorities to serve the prevention and control of epidemics during the
epidemics period announced by competent authorities.”
5. Clause 3 Article 12 is amended as
follows:
“3. Tonnage fees shall be exempted in
the following cases:
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b) Boats or canoes of
passenger-carrying vessels anchored in waters for transporting passengers to or
from ports.
c) Lash barges operating within
maritime areas with Lash vessels.
d) Vietnam-flagged fishing vessels and sports
vessels.
dd) Vessels have to move from a maritime zone to
another maritime zone according to the dispatching call of maritime
administrations to serve the performance of quarantine tasks or isolation at
the request of competent authorities for the purposes of prevention and control
of epidemics during the epidemics period announced by competent authorities.”
6. Clause 3 Article 13 is amended as
follows:
“3. Maritime safety assurance fees
shall be exempted in the following cases:
a) Boats or canoes of
passenger-carrying vessels anchored in waters for transporting passengers to or
from ports.
b) Vessels entering or leaving
maritime areas for: (i) shelter from storm or bad weather conditions that may
threaten the safety of vessels, or access medical emergency services for
patients without handling cargoes, picking up or dropping off passengers; (ii)
disembark persons, property or ships rescued at sea without involving in any
commercial transactions as verified by maritime administrations; (iii)
participate in search and rescue, prevention and control of floods, hurricanes
or natural disasters, or protection of sovereignty over territorial sea and
islands according to dispatching calls or consent from regulatory authorities;
(iv) vessels underway at sea that apply for permission to enter a seaport for
sheltering from storms without handling cargoes, picking up or dropping off
passengers.
c) Vessels operating within a
maritime area that have to move to another maritime area according to the
dispatching call given by a port authority in case of emergency shelters:
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- Where they do not have to sail back
to the original maritime zone after sheltering from storms to resume their
cargo handling activities, they shall be entitled to exemption from the
maritime safety assurance fee for the entrance or departure movement at the
maritime zone where they arrive to shelter from storms, and for the departure
movement made at the maritime zone where they depart to shelter from storms.
d) Vessels have to move from a
maritime zone to another maritime zone according to the dispatching call of
maritime administrations to serve the performance of quarantine tasks or
isolation at the request of competent authorities for the purposes of
prevention and control of epidemics during the epidemics period announced by
competent authorities.”
7. Clause 6 Article 14 is amended as
follows:
“6. Vessels
shall be entitled to exemptions from anchoring or berthing fees in the
following cases:
a) Wait tides within port waters
before arrival to a port.
b) Wait until dawn according to the
command of a port authority under regulations on restriction on vessel underway
at night.
c) Shelter from storm, bad weather
conditions that may threaten the safety of their journey, or access medical
emergency services for patients, or disembark persons rescued at sea, without
handling cargoes, picking up or dropping off passengers as verified by a port
authority.
d) Vessels participating in search
and rescue, prevention and control of floods, hurricanes or natural disasters
according to the dispatching call or consent from regulatory authorities from
the date on which they were mobilized to get involved in these cases to the
date on which these cases come to an end.
dd) Vessels are anchored to wait for
health quarantine before they are moved to wharfs for loading or unloading
cargoes, picking up or dropping off passengers, or vessels are compulsorily
anchored at isolation sites designated by competent authorities to serve the
prevention and control of epidemics during the epidemics period announced by
competent authorities.”
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1. This Circular
comes into force from October 12, 2021. Regulations on fee exemptions (tonnage
fee, maritime safety assurance fee, anchoring or berthing fee) applicable to
vessels during their anchoring or berthing period or moved to quarantine or
isolation sites to serve the prevention and control of epidemics
during the epidemics period announced by competent authorities as
prescribed in Point b Clause 2, Point b Clause 3, Point b Clause 4, Clause 5,
Clause 6 and Clause 7 Article 1 of this Circular shall be implemented from
August 27, 2021.
2. Point b Clause
2, Clause 4, Clause 5, Point a Clause 6, Clause 7, Point
b Clause 8 Article 1 of the Circular No. 90/2019/TT-BTC dated December
31, 2019 of the Minister of Finance providing amendments
to the Circular No. 261/2016/TT-BTC dated November 14, 2016 of Minister of
Finance on maritime fees and charges, and schedule of maritime fees and
charges, and the Circular No. 17/2017/TT-BTC dated February 28, 2017 of
Minister of Finance on collection, transfer, management and use of maritime
fees and charges are abrogated.
3. If any legislative documents
referred to in this Circular are amended, supplemented or superseded, the new
ones shall apply.
4. Difficulties that arise during the
implementation of this Circular should be promptly reported to the Ministry of
Finance for consideration./.
PP
MINISTER
DEPUTY MINISTER
Vu Thi Mai