Title: Circular No. 261/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance providing for maritime fees and charges and schedule of collection rates of maritime fees and charges

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 14-11-2016

Circulare No. 261/2016/TT-BTC deals with subject matters, payers, payees, bases for and principles of determining amount and schedule of collection rates 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 waterside restricted areas or zones, fee for attestation of sea protest and charge for entering or leaving seaports.

Payers of maritime fees and charges are vessel owners, shippers or persons authorized to pay maritime fees and charges.

Payees 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 navigable channels;

3. Fee for anchoring or berthing at waterside restricted areas or zones;

4. Sea protest attestation fee;

5. Seaport entering or leaving charge.

This Circular shall enter into force from January 1, 2017, and replace the Circular No. 01/2016/TT-BTC of the Minister of Finance dated January 5, 2016 on maritime fees and charges and schedule of collection rates of maritime fees and charges.

 

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