Circular 248/2016/TT-BTC prescribes the rates, method of collection, remittance, management and use of charges and fees for in and out of inland water way ports and wharves (including specialized inland ports and wharves).
Charges and fees applicable at inland waterway ports or wharves include: tonnage charges, fees for departure and entrance of ports; inland waterway reporting fees; maritime guarantee fees for seagoing vessels; charges and fees for waterway vessels, seaplanes and ships subject to charges prescribes in Article 2 of this Circular.
This Circular takes effect from January 01, 2017 and replaces the Finance Ministry’s Circular No. 59/2016/TT-BTC dated March 29, 2016, guiding the method of collection, remittance and management and use of charges and fees applicable at inland waterway port authorities.
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