Fees and charges at inland waterway ports and docks in Vietnam

The Ministry of Finance has just issued Circular No. 248/2016/TT-BTC stipulating the rate of collection, payment policy, management, and use of fees and charges applicable at inland waterway ports and docks in Vietnam.

Fee and charge rates applied at inland waterway ports and docks are as follows:

No. Collection Item Fee Rate
1 Tonnage Fee  
a) Entry trip (including loaded or unloaded) 165 VND/ton of full tonnage
b) Exit trip (including loaded or unloaded) 165 VND/ton of full tonnage
2 Entry and Exit Fees at Inland Waterway Ports and Docks  
a) Freight vehicles with a full tonnage from 10 tons to 50 tons 5,000 VND/trip
b) Freight vehicles with a full tonnage over 50 tons to 200 tons or passenger vehicles with a capacity from 13 seats to 50 seats 10,000 VND/trip
c) Freight vehicles, convoys with a full tonnage over 200 tons to 500 tons or passenger vehicles with a capacity from 51 seats to 100 seats 20,000 VND/trip
d) Freight vehicles, convoys with a full tonnage over 500 tons to 1,000 tons or passenger vehicles from 101 seats or more 30,000 VND/trip
đ) Freight vehicles, convoys with a full tonnage over 1,000 tons to 1,500 tons 40,000 VND/trip
e) Freight vehicles, convoys with a full tonnage over 1,500 tons 50,000 VND/trip
3 Inland Waterway Reporting Fee  
a) Sea ships, seaplanes 100,000 VND/time
b) Inland waterway vehicles, foreign waterway vehicles: Non-motorized vehicles with a full tonnage over 15 tons; Motorized vehicles with a total main engine capacity over 15 horsepower, vehicles with a capacity of over 12 people 50,000 VND/time

According to this Circular, fee and charge exemptions at inland waterway ports and docks apply in the following cases: One, vehicles belonging to the Ministry of Defense and Ministry of Public Security used for national defense and security purposes (except for vehicles used for economic activities); vehicles of the customs agency performing duties; vehicles of the traffic inspectorate, inland waterway port authorities.

Two, vehicles avoiding storms or for rescue purposes. Three, vehicles transporting goods with a total tonnage under 10 tons or carrying passengers under 13 seats. Four, vehicles transporting for flood and storm prevention and control.

Every 2 weeks, by the latest on the second Monday of the third week, the fee-collecting organization must submit the collected fees during the period into the fee account awaiting payment at the State Treasury.

The fee-collecting organization must submit 100% of the collected charges and the fees collected as per the rate specified in Article 6 of this Circular into the state budget according to the chapter, section, and sub-section of the State Budget Index. For waterway routes managed by the central government, the collected fees and charges are submitted to the central budget; for waterway routes managed by local authorities, the collected fees and charges are submitted to the local budget.

Fee-collecting organizations, which are inland waterway port authorities, are allowed to retain 90% of the collected fees to cover expenses as regulated in Clause 3 of this Article and submit 10% of the collected fees to the state budget.

If the inland waterway port authorities authorized to collect fees have collected fees higher than the approved estimated expenditure, the difference between the collected amount and the approved estimated expenditure must be submitted to the state budget.

Fee-collecting organizations, which are maritime port authorities, are allowed to retain 50% of the collected fees to cover expenses as regulated in Clause 3 of this Article and submit 50% of the collected fees to the state budget. If the collected fees are higher than the approved estimated expenditure, the difference between collected amounts and the approved estimated expenditure must be submitted to the state budget.

Circular 248/2016/TT-BTC is effective from January 1, 2017, and replaces Circular 59/2016/TT-BTC dated March 29, 2016, of the Minister of Finance.

Source: Vietnam Financial Times Online

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