Management and Utilization of Fees and Charges Applicable at Inland Ports and Wharfs

According to the Circular, fees and charges applicable at inland waterway ports and wharves include: Tonnage fees; entry and departure fees at ports and wharves; inland waterway reporting fees; maritime safety assurance fees collected for sea vessels. Fees and charges collected for waterway vehicles, seaplanes, and sea vessels subject to fees as stipulated in Article 2 of this Circular.

In cases where international treaties that Vietnam has signed or acceded to provide for fees and charges at inland waterway ports and wharves different from those stipulated in this Circular, the provisions of the international treaties shall be applied.

Subjects to fees and charges are inland waterway vehicles, seaplanes, foreign waterway vehicles, and sea vessels (hereinafter referred to as vehicles) entering or operating at state-licensed inland waterway ports and wharves, except for cases stipulated in Article 3 of this Circular.

Fee and charge collection organizations are inland waterway port authorities and maritime port authorities, including cases where competent authorities assign or authorize the implementation of management tasks at inland waterway ports and wharves (including ports and wharves invested by organizations or individuals) in accordance with legal regulations.

Fee and charge exemptions applicable at inland waterway ports and wharves are provided for the following cases:

1. Vehicles belonging to the Ministry of National Defense and the Ministry of Public Security used for defense and security purposes (excluding vehicles used for economic activities); vehicles of customs agencies on duty; vehicles of transport inspection agencies, and inland waterway port authorities.

2. Storm-avoidance or rescue vehicles.

3. Vehicles transporting goods with a total load capacity of less than 10 tons or carrying fewer than 13 passenger seats.

4. Vehicles transporting flood and storm prevention goods.

Circular 248/2016/TT-BTC takes effect from January 1, 2017, and replaces Circular 59/2016/TT-BTC.

Source: Financial Magazine

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