Văn bản hợp nhất 18/VBHN-BTC

CIRCULAR 1

PRESCRIBING MARITIME FEES AND CHARGES, AND SCHEDULE OF MARITIME FEES AND CHARGES

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, coming into force from January 01, 2017, is amended by:

1. 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 the 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 the Minister of Finance prescribing maritime fees and charges, collection, transfer, management and use thereof, coming into force from March 01, 2020.

2. The Circular No. 74/2021/TT-BTC dated August 27, 2021 of the Minister of Finance providing amendments to the Circular No. 261/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on maritime fees and charges, and schedule of maritime fees and charges, coming into force from October 12, 2021; Point b Clause 2, Point b Clause 3, Point b Clause 4, Clause 5, Clause 6 and Clause 7 Article 1, coming into force from August 27, 2021.

Pursuant to the Law on state budget dated June 25, 2015;

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. 215/2013/ND-CP dated December 23, 2013 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the Corporate Finance Department;

The Minister of Finance promulgates a Circular prescribing maritime fees and charges, and schedule of maritime fees and charges. 2

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. Scope: This Circular deals with subject matters, payers, collectors, bases for and principles of determining amounts of maritime fees and charges payable, and schedule of maritime fees and charges.

Maritime fees and charges prescribed by this Circular include tonnage fee, maritime safety assurance charge, fee for anchoring or berthing at waters areas or zones, fee for attestation of sea protest and charge for entering or leaving seaports.  

2. Regulated entities: This Circular applies to organizations, individuals and state authorities involved in collection and payment of maritime fees and charges.

Article 2. Definitions  

For the purposes of this Circular, the terms used herein shall be construed as follows:

1. 3 “vessel” refers to the vehicle defined in Clause 1 Article 4 of the Maritime Code of Vietnam.

2. “gross tonnage (GT)” refers to the maximum total capacity of vessel certified by the register authority in accordance with laws and regulations.

3. “waters areas or zones” encompass pilot embarkation and disembarkation areas, quarantine areas, turning basins, transshipment zones and storm shelters within seaport waters.

4. 4 “maritime area” refers to the waters of a port that falls within the area of responsibility of a maritime administration as announced by the Ministry of Transport as prescribed in Clause 15 Article 3 and Article 18 of the Government’s Decree No. 58/2017/ND-CP dated May 10, 2017 on elaboration of the Maritime Code of Vietnam.

5. “ship-to-ship transfer cargo” refers to cargoes loaded or unloaded by seagoing ships positioned alongside each other, including empty containers.

6. “exporting good” refers to goods of which place of delivery (origin) is located within Vietnam and place of receipt (destination) is located abroad.

7. “importing good” refers to goods of which place of delivery (origin) is located abroad and place of receipt (destination) is located within Vietnam.

8. “good in transit” refers to goods of which both place of delivery (origin) and place of receipt (destination) are located outside of Vietnam, and which are directly delivered or called at Vietnam’s seaports or received in warehouses or storage facilities before further transportation.

9. “transshipment good” refers to goods moved from abroad to a seaport in Vietnam and temporarily stored at a transshipment area within that seaport in a specified time before being loaded onboard another ship to move across Vietnam’s borders.

10. “special-purpose vessel” includes vessels used in oil and gas exploration and extraction activities (oil and gas service vessels), construction of marine facilities, maritime safety assurance, training, scientific research and public service activities.

11. “Lash vessel (Lighter Aboard Ship)” refers to a dedicated vessel designed to load Lash barges for transportation of goods which are capable of operating on rivers or at sea.

12. “lash barge” refers to a dedicated barge designed to carry dry bulk cargoes and having capability of operating in internal waters or areas where technical conditions of channels are limited.

13. “shipper” refers to a person using vessels of his/her own or those owned by other persons to carry goods and passengers.

14. “one-way movement”, which is counted as 01, refers to any vessel entering or leaving a maritime area within the scope of subject matters that require submission of a notice to a port authority having jurisdiction over this maritime area in order to serve their managerial demands in accordance with laws and regulations.

15. “two-way movement”, which is counted as 01, refers to 01 one-way movement of any vessel to and 01 one-way movement of any vessel from a maritime area.

16. “water transport route from a mainland shore to an island” refers to any route of waterway transport from a mainland shore to an island in Vietnam’s territorial waters which is listed by the Ministry of Transport.

17. “Vietnam’s seaport zones” are classified into 03 zones:

a) Zone I: Seaports located at latitude of 20 degrees North and running northward;

b) Zone II: Seaports running through longitude of 11,5 degrees North and below 20 degrees North.

c) Zone III: Seaports located at latitude of 11,5 degrees North and running southward.

Article 3. Subject matters and non-subject matters of maritime fees and charges

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

a) Outbound, inbound and transit vessels entering or leaving maritime areas; foreign-flag vessels operating within Vietnam's territorial waters outside of seaport waters;

b) Vessels involved in transportation of exporting, importing goods, transshipment goods, goods in transit at maritime areas;

c) Vessels carrying passengers from Vietnam to abroad or from abroad to Vietnam; special-purpose vessels operating on international routes that enter or leave maritime areas;

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

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

a) Vessels involved in domestic marine operations that enter or leave maritime areas;

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

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

d) 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;

dd) 5 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, shall not be subject to payment of maritime fees and charges; If involved in commercial transactions in Vietnam, they shall be subject to payment of maritime fees and charges as provided for in Chapter III of this Circular. 

3. 6 Inland waterway ships (except for those bearing VR-SB class notations of 500 GT or more) that involve in domestic transport operations; inland waterway ships 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 areas, 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. Ships operating on routes of waterway transport from mainland to islands shall incur fees and charges according to Chapter III of this Circular.

4. 7  (abrogated)

Article 4. Payers of maritime fees and charges

1. With respect to vessels, payers are vessel owners, shippers or persons authorized to pay maritime fees and charges. 2. With respect to goods and passengers, payers are shippers or persons authorized to pay maritime fees and charges.

Article 5. Collectors of maritime fees and charges

Collectors of maritime fees and charges are port authorities. Port authorities shall be responsible for collecting fees and charges of the following types:

1. Vessel tonnage fee;

2. Maritime safety assurance fee collected at public and special-purpose navigational channels;

3. Fee for anchoring or berthing at waters areas or zones;

4. Sea protest attestation fee;

5. Seaport entering or leaving charge.

Article 6. Grounds for and principles of determining maritime fee and charge amounts

1. Gross tonnage (GT) is one of the basic units used for calculation of maritime fees and charges in the following cases:

a) As regards liquid cargo tankers, tonnage for calculation of maritime fees and charges is equal to 85% of the maximum gross tonnage certified by a class society (irrespective of whether these tankers have separate ballast tanks) or equal to 85% of the gross tonnage subject to conversion prescribed in Point c Clause 1 of this Article with respect to any vessel of which GT is not specified. 

b) As regards passenger vessels, tonnage for calculation of maritime fees and charges is equal to 50% of the maximum gross tonnage certified by a class society or equal to 50% of the gross tonnage subject to conversion prescribed in Point c Clause 1 of this Article with respect to any vessel of which GT is not specified. 

c) With respect to vessels of which GT is not specified, the gross tonnage is converted as follows:

- With respect to self-propelled sea-going vessels and inland waterway ships, 1,5 deadweight tons (DWT) is treated as 01 GT;

- With respect to barges, 01 gross deadweight ton (DWT) is equal to 01 GT;

- With respect to tugboats, passenger vessels (including hydroplanes) and floating cranes, 01 horse power (HP, CV) is equal to 0,5 GT; 01 KW is equal to 0,7 GT; 01 ton of lifting capacity of a crane aboard a vessel is converted to approximate 06 GT;

- With respect to passenger vessels of which engine capacity is not specified, 01 seat for a passenger is equal to 0,67 GT; 01 bed is equal to 04 GT;

- With respect to a convoy consisting of a towboat, push boat or side-by-side tugboat, the gross tonnage is converted to that of the whole convoy formed by a barge, towboat or push boat.

With respect to conversion prescribed in Point c Clause 1 of this Article, the conversion method by which the highest gross tonnage value is obtained can be used.

d) 8 If inland waterway ships have no parameters to be converted into deadweight tonnage, their deadweight tonnage shall be calculated according to Point c Clause 1 of this Article and used as the basis for calculation and payment of fees and charges.

2. Unit of measure for engine capacity: The main engine capacity is calculated in HP, CV or KW; the fractional part of a number less than 01 HP or 01 KW is rounded to 01 HP, 01 CV or 01 KW.

3. Unit of measurement of time:

a) With respect to unit of measurement for time expressed in days, 01 day is calculated as 24 hours; the fractional part of a day number less than 12 hours is counted as 1/2 day while that greater than 12 hours is counted as 01 day;

b) With respect to unit of measurement for time expressed in hours, 01 hour is counted as 60 minutes; the fractional part of a time number less than 30 minutes is counted as 1/2 hour while that greater than 30 minutes is counted as 01 hour.

c) With respect to unit of measurement for time expressed in solar calendar months, 01 month starts from 0h00’ of its first day and ends at 24h00’ of its last day.

4. Unit of measure for weight of goods (including all packaging) is ton or cubic meter (m³); the fractional part of a weight number less than 0,5 ton or 0,5 m³ is discarded while that greater than 0,5 ton or 0,5 m³ is rounded to 01 ton or 01 m³. In a single bill of lading, the minimum weight for calculation of maritime fees and charges is 01 ton or 01 m³. With respect to cargos of which each ton occupies at least 02 m³, every 02 cubic meters are converted into 01 ton. 

5. Currency unit for collection and payment of maritime fees and charges:

a) As regards international maritime operations, the currency unit designated for collection of maritime fees and charges is U.S. dollar (USD) or Viet Nam dong (VND);

b) As regards domestic maritime operations, the currency unit designated for collection of maritime fees and charges is Viet Nam dong (VND);

c) Conversion from U.S. dollar into Viet Nam dong is performed at the buying rate of USD with a money transfer service quoted by the Operations Center of the Joint Stock Commercial Bank for Foreign Trade of Vietnam (Vietcombank) at the date of payment of maritime fees and charges. Where such maritime fees and charges are paid in on rest days or public holidays, or ahead of the initial quote of that rate within a business day, the latest rate quoted on the last business day shall be applied.

6. 9 Provisions on payment of maritime fees and charges:

a) Payers of maritime fees and charges must fully discharge their obligations to submit and pay amounts of maritime fees and charges before their vessels are permitted by a port authority to leave maritime area;  Payers of maritime fees and charges may make late payment of fees and charges within a maximum period of 5 working days from the date of grant of permission to leave a port in the following cases:

- Payers have made deposit at credit institutions as prescribed in the Civil Code for making payment of fees and charges for the vessels defined in Clause 1 Article 3 of this Circular.

- Payers have entered into commitments or have made deposit at credit institutions as prescribed in the Civil Code for making payment of fees and charges for the vessels defined in Clause 2 Article 3 of this Circular.

b) Fees for anchoring or berthing at a maritime area for 01 month or longer: Payers shall make monthly payment of fees by the first working day of the next month; fees for the last month shall be paid according to Point a of this Clause.

c) In case inland waterway ships are permitted to carry out procedures for entering and leaving a port once when leaving the port as prescribed by law, one-time payment of fees and charges may be made according to the Circular No. 248/2016/TT-BTC dated November 11, 2016 of the Minister of Finance when leaving the port (including entrance and departure fees/charges).

d) Payers shall make cash payment of fees and charges directly to collectors or use non-cash payment services to transfer the amounts of fees and charges to accounts of collectors opened at the State Treasury (or commercial banks).

7. Where a vessel loads and discharges importing or exporting goods at multiple maritime areas, together with loading or discharging domestic goods, these are considered international maritime operations and refer to the schedule of maritime fees and charges for international maritime operations to calculate each entering or leaving movement to a port. In particular, the weight of goods transported through domestic maritime operations shall not be subject to collection of anchoring or berthing fees charged for such goods.

8. If there are different collection rates of maritime fees and charges for each entering or leaving movement of a vessel, the minimum collection rate shall be equivalently applied to one entering or leaving movement.

9. Vessel (except for vessels referred to in Point d Clause 1 Article 12 of this Circular) operating within a maritime area in or from which procedures for their entrance or departure were implemented in the previous time shall only be subject to one-time payment of tonnage fee, maritime safety assurance fee and charge for entering or leaving in or from a seaport.

10. 10 In case of inland waterway ships bearing multiple registration class notations, including: VR-SB and other class notations of inland waterway ships (issued by register authorities), based on general declarations submitted when carrying out procedures, maritime administrations shall collect fees/charges as follows:
a) Ships operating on domestic maritime routes and those with unknown routes or next ports shall bear the same fees and charges as those imposed on ships bearing VR-SB class notation.

b) Ships operating on inland waterway routes or those operating on both domestic maritime routes and inland waterway routes shall incur fees and charges according to the Circular No. 248/2016/TT-BTC dated November 11, 2016 of the Minister of Finance.

11. 11 Vessels moving between ports/inland landing stages and wharves/seaports within 01 (one) maritime area under the authority of 01 (one) maritime administration shall only be subject to one-time payment of maritime fees and charges (including entrance and departure fees/charges) when carrying out procedures at the first wharf or port of arrival according to the Schedule of maritime fees and charges herein or in the Circular No. 248/2016/TT-BTC dated November 11, 2016 of the Minister of Finance.

12. 12 With regard to vessel operating on the water transport route from a mainland shore to an island as announced by the Ministry of Transport, the in-charge maritime administration shall collect fees and charges imposed on that vessel according to Chapter III of this Circular.

Chapter II

SCHEDULE OF MARITIME FEES AND CHARGES FOR INTERNATIONAL MARITIME OPERATIONS

Article 7. Tonnage fee

1. Collection rate of tonnage fee

Vessels entering or leaving a maritime area, 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:

2. Specific provisions on collection of tonnage fee:

a) Vessels entering or leaving a maritime area 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, 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 in Clause 1 of this Article;

b) If a vessel (except the passenger vessel) has made more than 3 two-way movements/vessel/month upon entering or leaving a maritime area, the 4^th 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 in Clause 1 of this Article;

c) Organizations or individuals operating vessels moving passengers in or from a maritime area shall apply the collection rates of tonnage fee as follows:

- If a vessel of less than 300 GT has made more than 4 two-way movements/vessel/month upon entering or leaving a maritime area, the 5^th 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 70% of the collection rate specified in Clause 1 of this Article;

- If a vessel from 300 GT to less than 1.500 GT has made more than 3 two-way movements/vessel/month upon entering or leaving a maritime area, the 4^th 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 in Clause 1 of this Article;

- If a vessel from 1.500 GT to less than 50.000 GT has made more than 2 two-way movements/vessel/month upon entering or leaving a maritime area, the 3^rd 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 50% of the collection rate specified in Clause 1 of this Article;

- A vessel of at least 50.000 GT entering or leaving a maritime area shall be subject to payment of tonnage fee at the rate equal to 40% of the collection rate specified in Clause 1 of this Article.

d) 13 Fees imposed on tankers transshipping oil at Van Phong - Khanh Hoa Bay shall be as follows:

dd) 14 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:

3. 15 Tonnage fees shall be exempted in the following cases:

a) 16 Vessels entering or leaving maritime areas for: (i) sheltering from storm or bad weather conditions that may threaten the safety of vessels, or accessing medical emergency services for patients without handling cargoes, picking up or dropping off passengers; (ii) disembarking persons, property or ships rescued at sea without involving in any commercial transactions as verified by maritime administrations; (iii) participating 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.

b) Vessels of foreign armed forces arriving in maritime areas for transporting purchased equipment, material, supplies and parts or aid goods for armed forces; paying official or courtesy visits at the invitation of Vietnam’s Government; vessels carrying foreign youths and teenagers to maritime areas for attending cultural or sports exchanges at the invitation of Ministerial or Ministry-level bodies of Vietnam’s Government.

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 areas 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 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.

Article 8. Marine safety assurance fee

1. Collection rates of maritime safety assurance fee

Vessels entering or leaving a maritime area, dedicated port, offshore oil port, or en route for Cambodia shall be subject to payment of the maritime safety assurance fee as follows:

2. Specific provisions on collection of maritime safety assurance fee:

a) Vessels entering or leaving a maritime area 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, picking up or dropping off passengers shall be subject to payment of the maritime safety assurance at the rate equal to 70% of the collection rate specified in Clause 1 of this Article;

b) If a vessel (except the passenger vessel) has made more than 3 two-way movements/vessel/month upon entering or leaving a maritime area, the 4th or more two-way movement made by this vessel within a month shall be subject to payment of the maritime safety assurance at the rate equal to 80% of the collection rate specified in Clause 1 of this Article;

c) Organizations or individuals operating vessels moving passengers in or from a maritime area shall apply the collection rates of maritime safety assurnce fee as follows:

- If a vessel of less than 300 GT has made more than 4 two-way movements/vessel/month upon entering or leaving a maritime area, the 5^th or more two-way movement made by this vessel within a month shall be subject to payment of the maritime safety assurance at the rate equal to 70% of the collection rate specified in Clause 1 of this Article;

- If a vessel from 300 GT to less than 1.500 GT has made more than 3 two-way movements/vessel/month upon entering or leaving a maritime area, the 4^th or more two-way movement made by this vessel within a month shall be subject to payment of the maritime safety assurance at the rate equal to 60% of the collection rate specified in Clause 1 of this Article;

- If a vessel from 1.500 GT to less than 50.000 GT has made more than 2 two-way movements/vessel/month upon entering or leaving a maritime area, the 3^rd or more two-way movement made by this vessel within a month shall be subject to payment of the maritime safety assurance at the rate equal to 50% of the collection rate specified in Clause 1 of this Article;

- A vessel of at least 50.000 GT entering or leaving a maritime area shall be subject to payment of maritime safety assurance fee at the rate equal to 30% of the collection rate specified in Clause 1 of this Article.

d) 17 Fees imposed on tankers transshipping oil at Van Phong - Khanh Hoa Bay shall be as follows:

dd) 18 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:

e) 19 (abrogated)

3. 20 Maritime safety assurance fees shall be exempted in the following cases:

a) Boats or canoes of passenger-carrying mother vessels anchored in maritime areas which are granted permission to carry passengers to or from seaports.

a) 21 Vessels entering or leaving maritime areas for: (i) sheltering from storm or bad weather conditions that may threaten the safety of vessels, or accessing medical emergency services for patients without handling cargoes, picking up or dropping off passengers; (ii) disembarking persons, property or ships rescued at sea without involving in any commercial transactions as verified by maritime administrations; (iii) participating 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 to shelter from storms in case of emergency:

- Where they have to sail back to the original maritime area 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 area where they arrive to shelter from storms; for the departure movement made at the maritime area where they depart to shelter from storms and the entrance movement in the original maritime area where they return to resume their cargo handling activities.

- Where they do not have to sail back to the original maritime area 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 area where they arrive to shelter from storms; for the departure movement made at the maritime area where they depart to shelter from storms.

d) Vessels of overseas armed forces arriving in maritime areas to pay an official or courtesy visit to Vietnam at the invitation of its State; vessels carrying foreign youths and teenagers to maritime areas to attend cultural or sports exchange programs 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.

Article 9. Fee for anchoring or berthing at waters areas or zones

1. For vessels:

a) Vessels at anchor at waters areas or zones within 30 first days (720 first hours) shall be subject to the collection rate of 0.0005 USD/GT/hour;

b) Vessels at anchor at waters areas or zones from the 31^st day (721^st hour) shall be subject to payment of this fee at the collection rate of 0.0003 USD/GT/hour;

c) Vessels at anchor at multiple positions in waters areas or zones inside of maritime areas of a seaport shall be subject to payment of this fee equal to total actual time length when they are at anchor at a single position;

d) Organizations or individuals operating passenger vessels making at least 4 movements/month/maritime area shall be subject to payment of such fee at the rate equal to 50% of the collection rate specified in Point a, b Clause 1 of this Article;

dd) Organizations or individuals operating passenger vessels of at least 50.000 GT entering or leaving a maritime area shall be subject to payment of such fee at the rate equal to 40% of the collection rate specified in Point a, b Clause 1 of this Article;

e) 22 Fees imposed on tankers transshipping oil at Van Phong - Khanh Hoa Bay shall be as follows:

g) Vessels entering or leaving a maritime area to carry out activities like repair, demolition or shakedown without loading, unloading goods, or picking up or dropping off passengers, shall be subject to payment of such fee equal to 70% of the collection rate specified in Point a Clause 1 of this Article;

h) 23 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 port authority 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 port authority.

- 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.

2. For cargoes:

a) 24 Cargos transferred ship-to-ship at waters areas or zones to move to other maritime areas shall be subject to payment of such fee which varies depending on the following classification:

- Common cargoes: USD 0,07/ton;

- Refrigerator trucks, tracked vehicles, backhoes, road rollers, fork or lift trucks, cranes and other heavy-duty vehicles: USD 2/piece;

- Motor vehicles with up to 15 seats and vehicles with loading capacity of up to 2.5 ton: USD 0,7/piece;

- Motor vehicles other than those referred to in this point: USD 1,3/piece.

b) 25 Cargoes transferred ship-to-ship to move to wharves within the same maritime area (except cargoes which are raw materials/finished products of an enterprise and transported from or to dedicated wharves/ports of that enterprise) shall not be subject to payment of anchoring/berthing fee.

c) Goods imported in Vietnam at Van Phong – Khanh Hoa bay shall be subject to payment of such fee at the rate equal to 20% of the collection rate specified in Point a Clause 2 of this Article.

d) Goods transshipped at Van Phong bay shall be entitled to exemption from such fee.

Article 10. Sea protest attestation fee

Vessels involved in international maritime operations shall be subject to payment of the sea protest attestation fee upon implementation of procedures for filing sea protests: USD 50/each. 

Article 11. Seaport entering or leaving charge

1. Vessels entering or leaving a maritime area, dedicated port, offshore oil port; foreign-flag vessels operating within Vietnam’s territorial waters which are not covered by seaport waters shall be subject to payment of seaport entering or leaving charge at the following rates:

Payers of this fee shall be entitled to make one-time payments for complete two-way movements (including 01 entrance and 01 departure).

2. Vessels departing for Cambodia across Vinh Xuong – Thuong Phuoc bordergate 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, under the direction of the Ministry of Finance, shall not be subject to payment of this kind of fee as prescribed in Chapter II of this Circular. 

Chapter III

SCHEDULE OF MARITIME FEES AND CHARGES FOR DOMESTIC MARITIME OPERATIONS

Article 12. Tonnage fee

1. Collection rate of tonnage fee

a) Vessels entering or leaving a maritime area, dedicated port, offshore oil port shall be subject to payment of tonnage fee as follows:

- Entrance: VND 250/GT;

- Departure: VND 250/GT.

b) Vessels operating on the route of transport from a mainland shore to an island that make a movement from a mainland shore to an island and an opposite direction movement shall be subject to payment of tonnage fee at the rate of VND 500/GT/arrival at port;

c) Special-purpose vessels used in oil and gas operations that make a movement from a maritime area to an offshore oil and gas exploration site that falls under the jurisdiction of a port authority shall be subject to payment of tonnage fee as follows:

- Entrance: VND 450/GT;

- Departure: VND 450/GT.

Where special-purpose vessels used in oil and gas operations make a movement from a maritime area to an offshore oil and gas exploration site that falls under the jurisdiction of two port authorities, they shall be subject to payment of tonnage fee at the rate specified in Point a Clause 1 of this Article.

d) Vessels providing towing services, supplying fuels or food supplies within a maritime area shall be subject to payment of tonnage fee at the rate of VND 100/GT/actual operational day. Payment and collection of this fee can be performed on a monthly basis with respect to this collection rate.  Where vessels are inactive, vessel owners must submit evidence dossiers to a port authority for verification purposes to have sufficient grounds for exemption from collection of this fee during their inactive days.

2. Specific provisions on collection of tonnage fee:

a) If a vessel (except the passenger vessel and the vessel prescribed in Point d Clause 1 of this Article) has made more than 3 two-way movements/vessel/month upon entering or leaving a maritime area, the 4^th 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 in Clause 1 of this Article;

b) Vessels entering or leaving a maritime area 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 equal to 70% of the collection rate specified in Clause 1 of this Article;

c) Organizations or individuals operating vessels moving passengers in or from a maritime area shall apply the collection rates of tonnage fee as follows:

- If a vessel of less than 500 GT has made more than 4 two-way movements/month/a maritime area upon entering or leaving a maritime area, the 5^th 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 70% of the collection rate specified in Clause 1 of this Article;

- If a vessel from 500 GT to less than 1.500 GT has made more than 3 two-way movements/month/a maritime area upon entering or leaving a maritime area, the 4^th 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 in Clause 1 of this Article;

- If a vessel of more than 1.500 GT has made more than 2 two-way movements/month/a maritime area upon entering or leaving a maritime area, the 3^rd 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 50% of the collection rate specified in Clause 1 of this Article.

3. 26 Tonnage fees shall be exempted in the following cases:

a) 27 Vessels entering or leaving maritime areas for: (i) shelteingr from storm or bad weather conditions that may threaten the safety of vessels, or accessing medical emergency services for patients without handling cargoes, picking up or dropping off passengers; (ii) disembarking persons, property or ships rescued at sea without involving in any commercial transactions as verified by maritime administrations; (iii) participating in search and rescue, prevention and control of floods, hurricanes or natural disasters according to dispatching calls or consent from regulatory authorities.

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-flag fishing vessels and sport vessels.

dd) Vessels have to move from a maritime area to another maritime area 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.

Article 13. Marine safety assurance fee

1. Collection rates of maritime safety assurance fee:

Vessels entering or leaving a maritime area, dedicated port, or offshore oil port, shall be subject to payment of the maritime safety assurance fee as follows:

a) Vessels of less than 2.000 GT:

- Entrance: VND 300/GT;

- Departure: VND 300/GT.

b) Vessels of at least 2.000 GT:

- Entrance: VND 600/GT;

- Departure: VND 600/GT.

c) Vessels operating on the route of transport from a mainland shore to an island that make a movement from a mainland shore to an island and an opposite direction movement shall be subject to payment of maritime safety assurance fee at the rate of VND 550/GT/arrival at port;

d) Special-purpose vessels used in oil and gas operations that make a movement from a maritime area to an offshore oil and gas exploration site that falls under the jurisdiction of a port authority shall be subject to payment of maritime safety assurance fee as follows:

- Entrance: VND 950/GT;

- Departure: VND 950/GT.

Where special-purpose vessels used in oil and gas operations make a movement from a maritime area to an offshore oil and gas exploration site that falls under the jurisdiction of two port authorities, they shall be subject to payment of maritime safety assurance fee as provided in Point a, b Clause 1 of this Article.

2. Specific provisions on collection of maritime safety assurance fee

a) If a vessel (except the passenger vessel) has made more than 3 two-way movements/vessel/month upon entering or leaving a maritime area, the 4^th or more two-way movement made by this vessel within a month shall be subject to payment of maritime safety assurance fee at the rate equal to 80% of the collection rate specified in Clause 1 of this Article;

b) Vessels entering or leaving a maritime area 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 maritime safety assurance fee equal to 70% of the collection rate specified in Clause 1 of this Article;

c) Organizations or individuals operating vessels moving passengers in or from a maritime area shall apply the collection rates of maritime safety assurnce fee as follows:

- If a vessel of less than 500 GT has made at least 4 two-way movements/month/a maritime area upon entering or leaving a maritime area, the 5^th or more two-way movement made by this vessel within a month shall be subject to payment of maritime safety assurance fee at the rate equal to 70% of the collection rate specified in Clause 1 of this Article;

- If a vessel from 500 GT to less than 1.500 GT has made at least 3 two-way movements/month/a maritime area upon entering or leaving a maritime area, the 4^th or more two-way movement made by this vessel within a month shall be subject to payment of maritime safety assurance fee at the rate equal to 60% of the collection rate specified in Clause 1 of this Article;

- If a vessel of at least 1.500 GT has made at least 2 two-way movements/month/a maritime area upon entering or leaving a maritime area, the 3^rd or more two-way movement made by this vessel within a month shall be subject to payment of maritime safety assurance fee at the rate equal to 50% of the collection rate specified in Clause 1 of this Article;

d) 28 Vessels bearing VRH-III class notation, with a capacity of less than 500 GT, entering or leaving maritime areas shall not be subject to payment of maritime safety assurance fee till the end of December 31, 2024. They shall be subject to payment of maritime safety assurance fee at the collection rate specified in Clause 1 of this Article from January 01, 2025.

3. 29 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) 30 Vessels entering or leaving maritime areas for: (i) sheltering from storm or bad weather conditions that may threaten the safety of vessels, or accessing medical emergency services for patients without handling cargoes, picking up or dropping off passengers; (ii) disembarking persons, property or ships rescued at sea without involving in any commercial transactions as verified by maritime administrations; (iii) participating 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 to shelter from storms in case of emergency:

- Where they have to sail back to the original maritime area 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 area where they arrive to shelter from storms; for the departure movement made at the maritime area where they depart to shelter from storms and the entrance movement in the original maritime area where they return to resume their cargo handling activities.

- Where they do not have to sail back to the original maritime area 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 area where they arrive to shelter from storms; for the departure movement made at the maritime area where they depart to shelter from storms.

d) Vessels have to move from a maritime area to another maritime area 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.

Article 14. Fee for anchoring or berthing at waters areas or zones

1. Vessels at anchor within waters areas or zones shall be subject to payment of fee for anchoring or berthing at the collection rate of VND 5/GT/hour.

2. Organizations or individuals operating passenger vessels making at least 4 movements/month/maritime area shall be subject to payment of such fee at the rate equal to 50% of the collection rate specified in Clause 1 of this Article with respect to passenger vessels of organizations or individuals within that month.

3. Vessels anchored for a short time before beginning operations as prescribed by the Ministry of Transport shall be subject to payment of this fee at the following collection rates:

a) Vessels of less than 100.000 GT: VND 10/GT/day;

b) Vessels of at least 100.000 GT: VND 8/GT/day.

4. Vessels anchored within waters areas or zones to carry out activities like repair, demolition or shakedown without loading, unloading goods, or picking up or dropping off passengers, shall be subject to payment of such fee equal to 70% of the collection rate specified in Clause 1 of this Article.

5. Vessels at anchor at multiple positions within waters areas or zones inside of maritime areas of a seaport shall be subject to payment of this fee equal to total actual time length when they are at anchor at a single position.

6. 31 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.

7. 32 Vessels bearing VRH-III class notation, with a capacity of less than 500 GT, entering or leaving maritime areas shall not be subject to payment of anchoring or berthing fees till the end of December 31, 2024. They shall be subject to payment of anchoring or berthing fees at the collection rate specified in Clause 1 of this Article from January 01, 2025.

Article 15. Sea protest attestation fee

Vessels involved in domestic maritime operations shall be subject to payment of the sea protest attestation fee upon implementation of procedures for filing sea protests: VND 200.000/each. 

Article 16. Seaport entering or leaving charge

Vessels entering or leaving a maritime area, dedicated port, or offshore oil port, shall be subject to payment of this fee as follows:

Payers of this fee shall be entitled to make one-time payments for complete two-way movements (including 01 entrance and 01 departure).

Chapter IV

IMPLEMENTATION 33

Article 17. Effect

1. This Circular comes into force from January 01, 2017, and supersedes the Circular No. 01/2016/TT-BTC of the Minister of Finance dated January 05, 2016 on maritime fees and charges and schedule of maritime fees and charges.

2. 34 (abrogated)

3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.

LIST

OF MARITIME AREAS UNDER JURISDICTION OF PORT AUTHORITIES
(Enclosed to the Circular No. 261/2016/TT-BTC dated November 14, 2016 of the Minister of Finance) 35

 (abrogated)

1 This document is consolidated from the following 03 Circulars:

- 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, coming into force from January 01, 2017.

- 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 the Minister of Finance prescribing maritime fees and charges, and schedule of maritime fees and charges, and the Circular No. 17/2017/TT-BTC dated February 28, 2017 of the Minister of Finance prescribing maritime fees and charges, collection, transfer, management and use thereof, coming into force from March 01, 2020 (hereinafter referred to as the “Circular No. 90/2019/TT-BTC”).

- The Circular No. 74/2021/TT-BTC dated August 27, 2021 of the Minister of Finance 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, coming into force from October 12, 2021; Point b Clause 2, Point b Clause 3, Point b Clause 4, Clause 5, Clause 6 and Clause 7 Article 1, coming into force from August 27, 2021 (hereinafter referred to as the “Circular No. 74/2021/TT-BTC”).

This document supersedes none of 03 Circulars mentioned above.

2 - The Circular No. 90/2019/TT-BTC has been promulgated pursuant to:

 “The Law on fees and charges dated November 25, 2015;

The Vietnam Martitime Code dated November 25, 2015;

The Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of the Law on fees and charges;

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;

The Government's Decree No. 58/2017/ND-CP dated May 10, 2017 providing guidelines for implementation of the Vietnam Martitime Code;

At the request of the Director of the Tax Policy Department;”

- The Circular No. 74/2021/TT-BTC has been promulgated pursuant to:

 “The Law on fees and charges dated November 25, 2015;

The Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of the Law on fees and charges;

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;

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;”

3 This Clause is amended according to Point a Clause 1 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

4 This Clause is amended according to Point b Clause 1 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

5 This Clause is amended according to Point a Clause 2 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

6 This Clause is added according to Clause 1 Article 1 of the Circular No. 74/2021/TT-BTC, coming into force from October 12, 2021, as amended for the first time according Point b Clause 2 Article 1 of the Circular No. 90/2019/TT-BTC, coming into force from March 01, 2020 (Point b Clause 2 Article 1 of the Circular No. 90/2019/TT-BTC is abrogated according to Clause 2 Article 2 of the Circular No. 74/2021/TT-BTC, coming into force from October 12, 2021).

7 This Clause is abrogated according to Clause 2 Article 3 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

8 This Point is added according to Point a Clause 3 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

9 This Clause is amended according to Point b Clause 3 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

10 This Clause is added according to Point c Clause 3 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

11 This Clause is added according to Point c Clause 3 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

12 This Clause is added according to Point c Clause 3 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

13 This Point is added according to Point a Clause 2 Article 1 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021, as amended for the first time according Point a Clause 4 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020 (Point a Clause 4 Article 1 of the Circular No. 90/2019/TT-BTC is abrogated according to Clause 2 Article 2 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021).

14 This Point is added according to Point b Clause 2 Article 1 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021, as amended for the first time according Point a Clause 4 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020 (Point a Clause 4 Article 1 of the Circular No. 90/2019/TT-BTC is abrogated according to Clause 2 Article 2 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021).

15 This Clause is amended according to Point b Clause 2 Article 1 of the Circular No. 74/2021/TT-BTC , coming into force from August 27, 2021.

16 This Point is amended for the first time according to Point b Clause 4 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020; Point b Clause 4 Article 1 of the Circular No. 90/2019/TT-BTC is abrogated according to Clause 2 Article 2 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021.

17 This Point is added according to Point a Clause 3 Article 1 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021, as amended for the first time according Point a Clause 5 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020 (Point a Clause 5 Article 1 of the Circular No. 90/2019/TT-BTC is abrogated according to Clause 2 Article 2 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021).

18 This Point is added according to Point a Clause 3 Article 1 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021, as amended for the first time according Point a Clause 5 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020 (Point a Clause 5 Article 1 of the Circular No. 90/2019/TT-BTC is abrogated according to Clause 2 Article 2 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021).

19 This Point is abrogated according to Clause 2 Article 3 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

20 This Clause is amended according to Point b Clause 3 Article 1 of the Circular No. 74/2021/TT-BTC , coming into force from August 27, 2021.

21 This Point is amended for the first time according to Point b Clause 5 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020; Point b Clause 5 Article 1 of the Circular No. 90/2019/TT-BTC is abrogated according to Clause 2 Article 2 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021.

22 This Point is added according to Point a Clause 4 Article 1 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021, as amended for the first time according Point a Clause 6 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020 (Point a Clause 6 Article 1 of the Circular No. 90/2019/TT-BTC is abrogated according to Clause 2 Article 2 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021).

23 This Point is amended according to Point b Clause 4 Article 1 of the Circular No. 74/2021/TT-BTC , coming into force from August 27, 2021.

24 This Point is amended according to Point b Clause 6 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

25 This Point is amended according to Point b Clause 6 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

26 This Clause is amended according to Clause 5 Article 1 of the Circular No.74/2021/TT-BTC, coming into force from August 27, 2021.

27 This Point is amended for the first time according to Clause 7 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020; Clause 7 Article 1 of the Circular No. 90/2019/TT-BTC is abrogated according to Clause 2 Article 2 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021.

28 This Point is amended according to Point a Clause 8 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

29 This Clause is amended according to Clause 6 Article 1 of the Circular No.74/2021/TT-BTC, coming into force from August 27, 2021.

30 This Point is amended for the first time according to Point b Clause 8 Article 1 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020; Point b Clause 8 Article 1 of the Circular No. 90/2019/TT-BTC is abrogated according to Clause 2 Article 2 of the Circular No. 74/2021/TT-BTC , coming into force from October 12, 2021.

31 This Clause is amended according to Clause 7 Article 1 of the Circular No.74/2021/TT-BTC, coming into force from August 27, 2021.

32 This Clause is added according to Clause 9 Article 1 of the Circular No.90/2019/TT-BTC, coming into force from March 01, 2020.

33 - Article 3 of the Circular No. 90/2019/TT-BTC, coming into force from March 01, 2020, stipulates as follows:

 “Article 3. Effect

1. This Circular comes into force from March 01, 2020.

2. Clause 4 Article 3, Point e Clause 2 Article 8, Clause 2 Article 17 and Appendix on list of maritime areas under the jurisdiction of port authorities enclosed with the  Circular No. 261/2016/TT-BTC dated November 14, 2016 of Minister of Finance are abrogated.

3. If any documents referred to in this Circular are amended, supplemented or superseded, the new ones shall prevail.

4. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.”

- Article 2 of the Circular No. 74/2021/TT-BTC, coming into force from October 12, 2021, stipulates as follows:

 “Article 2. Implementation

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./.”

34 This Clause is abrogated according to Clause 2 Article 3 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.

35 This List is abrogated according to Clause 2 Article 3 of the Circular No. 90/2019/TT-BTC , coming into force from March 01, 2020.