Bản dịch văn bản 48/2001/QD/BTC
Decision 48/2001/QD/BTC
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2001-05-28

DECISION No DECISION No. 48/2001/QD/BTC OF MAY 28, 2001 PROMULGATING THE MARITIME CHARGE AND FEE RATES THE FINANCE MINISTER Pursuant to Vietnam Maritime Code of June 30, 1990; Pursuant to the Government�s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies; Pursuant to the Government�s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational apparatus of the Ministry of Finance; Pursuant to the Government�s Decree No.04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget; After obtaining the opinions of the Ministry of Communications and Transport (Official Dispatch No. 672/GTVT-TCKT of March 12, 2001) and at the proposal of the General Director of Tax, DECIDES: Article 1.- To promulgate together with this Decision the Table of rates of tonnage charges, maritime security charges, anchorage and mooring charges and dock-using charges and State management procedure fees (referred collectively to as maritime charges and fees), including: 1. Maritime charges and fees for international transportation ships (Appendix No. 1). Particularly the tonnage charge and maritime security charge collection rates as from January 1, 2002 shall be equal to 85% of the corresponding rates prescribed in Section I and Section II of Appendix No. 1 promulgated together with this Decision. 2. Maritime charges and fees for domestic transportation ships (Appendix No. 2). 3. Special maritime charges and fees (Appendix No. 3). 4. Maritime charges and fees at crude oil exporting port sections (sans-wharf oil pumping stations) and special-use petroleum ports (Appendix No.4). Particularly the tonnage charge and maritime security charge collection rates as from January 1, 2002 shall be equal to 85% of the corresponding rates prescribed in Section I, Part B, Section I and Section II, Part C, Appendix No.4 promulgated together with this Decision. Article 2.- The bases for determining the payable maritime charges and fees shall be the collection rates prescribed in Article 1 of this Decision, calculated according to the gross tonnage (GT), main engine�s capacity (CV) of ship, the time (hour), cargo volume (tons or m 3 ), distance (nautical miles), concretely as follows: 1. The gross tonnage (GT): a) For cargo ships (excluding oil tankers), it is the maximum GT inscribed in the tonnage certificates granted by competent registries. b) For oil tankers, it is 85% of the maximum GT inscribed in the tonnage certificates. c) For passenger ships, the charge-calculation tonnage shall be equal to 50% of the maximum GT inscribed in the tonnage certificates. d) For ships without GT inscription, it is determined as follows: - Cargo ships: 1.5 ton of registered tonnage is equal to 1 GT. - Tug boats, push boats: 1 horse-power is equal to 0.5 GT. - Barge: 1 ton of registered tonnage is equal to 1 GT. e) For ships being a convoy of barges and tug boat (or push boat), it is the total GT of the whole convoy of barges and tug boat (push boat). 2. The engine capacity unit is horse power (CV), the decimals of 1 CV shall be rounded up to 1 CV. 3. The time unit: 24 hours is equal to 1 day, if the odd constitutes 12 hours or less, it shall be calculated as 1/2 day, if the odd constitutes over 12 hours, it shall be rounded up to 1 day; 60 minutes are calculated as 1 hour, if the odd constitutes 30 minutes or less, it shall be calculated as 1/2 hour, if the odd constitutes over 30 minutes, it shall be rounded up to 1 hour. The daily working hours shall be from 07.00 hrs to 17.00 hrs. In case of working beyond the hours prescribed at this point (particularly holidays, New Year days, it shall be calculated as full day according to the prescribed regime), the procedure fees shall be 10% higher than the prescribed rates. 4. The cargo volume (including packing) shall be calculated in tons or cubic meters (m 3 ), the odd part of under 0.5 ton or under 0.5 m 3 shall not be counted, and of 0.5 ton or 0.5m 3 or more shall be rounded up to 1 ton or 1 m 3 . For single bill of lading, the minimum volume for charge calculation shall be 1 ton or 1 m 3 /bill of lading. For cargo, of which each ton occupies 1.5m 3 or more, every 1.5 m 3 shall be calculated as 1 ton. 5. The distance for charge calculation shall be nautical mile, the odd being less than 1 nautical mile shall be rounded up to 1 nautical mile. The unit for dock and wharf charge calculation is meter (m); the odd being less than one meter shall be rounded up to 1m. 6. The currency used for maritime charge and fee collection shall be the corresponding type of currency prescribed in the charge and fee rates table. Agencies which collect charges and fees in one currency shall pay them into the State budget in that currency. In cases where the US dollars must be converted into Vietnam dong, the conversion shall be made at the average exchange rate on the inter-bank foreign currency market, announced by Vietnam State Bank at the time of payment. Article 3.- Terms mentioned in this Decision shall be construed as follows: 1. International transportation means the transportation of cargo or passengers from Vietnamese ports to foreign countries and from foreign countries to Vietnamese ports, including Vietnam transit transportation and the transportation out of or into export-processing zones. 2. Domestic transportation means the transportation of cargo or passengers between Vietnamese ports. 3. Ships shall include sea-going ships, river ships and assorted ships, boats and other means (regardless of whether they are mounted with engines or not), which enter and leave Vietnamese ports. 4. Hazardous goods mean goods of hazardous character, which pose danger to human being and the environment under the provisions of Vietnamese law and relevant international agreements which Vietnam has signed, acceded to or recognized. 5. The carriers mean persons who use ships under their ownership or charter ships under other people�s ownership to provide services of goods or passenger transportation. 6. The entrusted mean organizations and individuals authorized by goods owners or carriers. 7. Port regions are divided as follows: - Region 1 shall embrace all ports from parallel 20 northward. - Region 2 shall embrace all ports from parallel 11.5 to parallel 20. - Region 3 shall embrace all ports from parallel 11.5 southward. Article 4.- Agencies tasked to exercise the State management over maritime activities and maritime safety shall have to organize the collection of maritime charges and fees (hereinafter referred collectively to as the collecting agencies) strictly according to the provisions of this Decision. 1. The maritime charge and fee collecting agencies may deduct a part in percentage of the total amount of actually collected charges and fees before remitting them into the State budget in order to cover expenses for the work of State management in the maritime domain and the organization of charge and fee collection according to the following provisions: a) The tonnage charge, the anchorage and mooring charge, the State management procedure fee: 25% of the total amounts of actually collected tonnage charge, anchorage and mooring charge and procedure fee. b) The maritime security charge: 90% of the total amount of actually collected maritime security charge. The management of the use of deducted charge and fee amounts prescribed in Items a and b of this Point shall comply with the Finance Ministry�s guidance. 2. The remainder of the total charge and fee amount actually collected in the period minus the amount deducted according to the percentages prescribed at Point 1 above must be remitted into the State budget at the State Treasury of the localities where arises the source of revenue according to corresponding chapter, category and item, Section 040 of the current State budget index. Article 5.- This Decision takes effect as from July 1, 2001. All provisions on maritime (sea port) charges and fees contrary to this Decision are now annulled. Article 6.- Organizations and individuals being charge and fee payers, maritime charge and fee collecting agencies and the concerned units shall have to implement this Decision. For the Finance Minister Vice Minister VU VAN NINH Appendix 1 MARITIME CHARGES AND FEES FOR INTERNATIONAL TRANSPORTATION SHIPS (Promulgated together with Decision No. 48/2001/QD/BTC of May 28, 2001 of the Finance Minister) A. APPLICATION OBJECTS Subject to the application of this charge and fee table shall be organizations and individuals that have ships engaged in the transportation of cargo and/or passengers from Vietnam to foreign countries and from foreign countries to Vietnam, the Vietnam transit transportation and the transportation out of or into export processing zones (referred collectively to as international transportation) and actually entering, leaving or anchoring and mooring in the maritime zones or water areas of Vietnamese ports. B. COLLECTION RATES I. TONNAGE CHARGES 1. The tonnage charge rates: a) Each entry: USD 0.085/GT. b) Each departure: USD 0.085/GT. 2. The below-prescribed collection rates shall apply to a number of cases: a) For a ship entering and leaving many Vietnamese sea ports, the collection rates shall be applied as follows: a1. For the first port, the collection rates prescribed at Point 1 of this Section shall apply. a2. For the second port on (not under the management of the same port authority), the collection shall be made at the rate equal to 50% of the rates prescribed at Point 1 of this Section. Particularly for the second port on under the management of the same port, charges shall not be collected. b) The following cases shall enjoy the 30% reduction of the collection rates prescribed at Point 1 of this Section. b1. Ships entering and leaving ports to take fuel, foodstuff, fresh water, crew change; transiting without loading and unloading cargoes or without taking and discharging passengers. b2. Ships entering and leaving ports with the cargo volume for each loading or unloading at ports being smaller than 50% of the total dead weight tonnage (DWT) of the ships. c) The following cases shall enjoy 50% reduction of the collection rates prescribed at Point 1 of this Section: c1- Ships used exclusively for transportation of vehicles and wheeled equipment, which enter and leave Vietnamese ports to hand over or take cargoes. c2. Ships entering and leaving ports with the cargo volume for each loading or unloading at ports being smaller than 30% of the total dead weight tonnage (DWT) of the ships. c3. Ships carrying goods into and out of ports (in the same maritime zone under one port authority�s management) for more than 8 shipments in a month (one entry and one departure shall be calculated as one shipment) shall enjoy 50% reduction of the collection rates prescribed at Point 1 of this Section for the ninth shipment on in the month. c4. Ships carrying passengers into and out of ports (in the same maritime zone under one port authority�s management) for more than 4 shipments in a month (one entry and one departure shall be calculated as one shipment) shall enjoy 50% reduction of the collection rates prescribed at Point 1 of this Section for the fifth shipment on in the month; except for special cases to which the Finance Ministry�s separate regulations shall apply. d) The following cases shall enjoy 70% reduction of the collection rates prescribed at Point 1 of this Section: d1. Ships entering and leaving ports for repair or dismantlement. d2. Ships of a gross tonnage (GT) of 40,000 GT or more entering and/or leaving Vietnamese ports for repair (without goods loading and unloading, without taking and discharging passengers). If the collection rates calculated under this condition is lower than the charge collection rates applicable to ships of 40,000 GT, the collection shall be made at the rate equal to that applicable to ships of 40,000 GT. If the collection rates calculated under this condition is higher than the charge collection rates applicable to ships of 100,000 GT, the collection shall be made at the rates applicable to ships of 100,000 GT. e) Tonnage charges shall be exempt for the following cases: e1. Ships entering, leaving ports for storm shelter, medical emergency for patients, scientific research under agreements signed between the two governments. e2. Affiliate ships carrying passengers from their parent ships mooring in maritime zones, which are allowed to go ashore (or vice versa). f) Some other regulations: f1. For LASH ships: For parent ships, the collection rate equal to 50% of the corresponding rates prescribed above shall apply (not to affiliate barges). For the attached barges, the rate equal to 50% of the collection rate prescribed at Point 1 above shall apply but only to cases where the barges leave their parent ships for ports other than ports where the parent ships gather (at ports where barges leave the parent ships, charges shall not be collected). f2. Ships enjoying different reduction levels for each port entry or departure may only enjoy the highest reduction level. II. MARITIME SECURITY CHARGES 1. The maritime security (MS) charge collection rates for each port entry or departure or passage through channels subject to MS charge payment are prescribed as follows (except some cases subject to separate regulations): Calculation unit: USD/GT Ship types Regions 1 and 3 Region 2 1. Ships (except LASH) - Entry: 0.24 0.18 - Departure: 0.24 0.18 2. LASH ships: a) Parent ship: - Entry: 0.09 0.07 - Departure: 0.09 0.07 b) Attached barges: (Charges shall be collected only when they are detached from parent ships and travel on lanes) - Entry: 0.13 0.080 - Departure: 0.13 0.080 2. The following collection rates shall apply to a number of cases: a) For a ship entering, leaving many Vietnamese ports at a time: a1. For the first port, the rates prescribed at Point 1 of this Section shall apply. a2. For the second port on (not managed by the same port authority), the collection shall be made at a rate equal to 50% of the rate prescribed at Point 1 of this Section. Particularly for the second port on in the same area managed by one port authority, MS charges must not be paid. b) The 30% reduction of the rates prescribed at Point 1 of this Section shall apply to the following cases: b1. Ships carrying passengers into maritime zones of Vietnam, allowed to anchor in anchorage and mooring zones, using other water means to carry and receive passengers for sightseeing and visits at islands (for affiliate ships carrying passengers from parent ships ashore or vice versa, maritime safety security charges shall not be collected). b2. Ships entering, leaving ports with goods volume for each loading or unloading at ports being smaller than 50% the total dead weight tonnage (DWT). c) The 50% reduction of the collection rates prescribed at Point 1 of this Section shall apply to the following cases: c1. Ships entering, leaving ports for medical emergency to patients (calling at docks). c2. Ships used exclusively for transportation of vehicles and wheeled equipment entering and leaving Vietnamese seaports to hand over and/or receive goods. c3. Ships entering, leaving ports with the volume of goods loaded or unloaded at ports being smaller than 30% of the total dead weight tonnage (DWT) of the ships. c4. Organizations and individuals having ships which carry goods into and/or out of ports (in the same maritime zone managed by one port authority) for more than 8 shipments in a month (one entry and one departure shall be calculated as one shipment) shall enjoy the 50% reduction of the prescribed collection rates for the ninth shipment on in the month. c5. Organizations and individuals having ships which carry passengers into and/or out of ports (in the same maritime zone managed by one port authority) for more than 4 shipments in a month (one entry and one departure shall be calculated as one shipment) shall enjoy the 50% reduction of the prescribed collection rates for the fifth shipment on in the month; except for special cases which are subject to separate regulations of the Finance Ministry. d) Some other regulations: d1. The 70% reduction of the collection rates prescribed at Point 1 of this Section shall apply to ships arriving at the permitted maritime positions (not entering the ports) to take fuel, fresh water, foodstuff, to change crew members or to ask for emergency treatment of patients (except for case of calling at docks as prescribed at Point c). d2. The 70% reduction of the collection rates prescribed at Point 1 of this Section shall apply to damaged ships which must enter or leave ports for repair or liquidation. d3. Transiting ships on their way to Phnom Penh (Cambodia) shall be subject to the 50% increase (about 1.5 time) of the collection rates prescribed at Point 1 of this Section. d4. For a ship enjoying different reduction rates upon each port entry or departure, only the highest reduction rate shall apply. III. CHARGES FOR ANCHORAGE/MOORING AT DOCKS, BAYS AND USING DOCKS, WHARVES, MOORING BUOYS: 1. Charges for anchorage/mooring at docks, bays: a) For ships: a1. Ships mooring at docks, bays managed by the port authorities shall have to pay charges therefor at the rate of USD 0.0006/GT-hour. a2. Where a ship anchors or moors at many places within a port managed by the port authority, the charge shall be calculated according to the actual time of anchorage or mooring at each place, then make the total thereof. b) For cargo (cargo transported through docks, bays): b1. For ships handling cargo at docks or bays, the ship owners or the entrusted persons shall have to pay charge at the rate of USD 0.15 /ton. b2. For goods being transport, loading and loading means and special-use means: - Freezing cars, caterpillars, excavators, road rollers, fork lifts, cranes: USD 3/unit. - Cars of 15 seats or under, trucks of 2.5 tons or under: USD 1/ unit. - Automobiles other than those prescribed above: USD 2/ unit. 2. Charges for using docks, wharves. anchorage buoys built with State budget and managed by the port authorities: a) For ships: a1. Ships stopping at docks, buoys shall have to pay charges as follows: - At docks: USD 0.0035/GT-hour - At buoys: USD 0.0014/GT-hour a2. Where a ship stops at many places within a port managed by the port authority, the charge shall be calculated according to the actual time of stopping at each place, then make the total thereof. a3. In case of receiving the port-leaving order but the ships still occupy docks, buoys, the charge shall be paid at the following rate: - Dock occupation: USD 0.006/GT-hour. a4. Where a ship stops close to the side of another ship at docks, only 50% of the charge for stopping at docks shall be collected. a5. Where cargo cannot be handled for more than one day (24 hours in a row) due to weather or where the dock must be given way to other ships on the order of the port authority, the charge for the use of dock, wharves, mooring buoys shall be exempt for the time when cargo cannot be handled. b) For cargo: b1. For cargo transported through docks, buoys, the goods owners or the entrusted persons shall have to pay charge at the following rates: - Handling cargo at docks: USD 0.3/ton - Handling cargo at buoys: USD 0.15/ton. b2. For cargo being transport, loading and loading and special-use means: - Freezing cars, caterpillars, excavators, road rollers, fork lifts, cranes : USD 3/unit. - Cars of 15 seats or under, trucks of 2.5 tons or under: USD 1/unit. - Automobiles other than those prescribed above: USD 2/unit. - For liquid cargo (liquefied gas, petroleum, liquid asphalt�) which are handled by method of pumping from ships to tank cars, it is USD 1/ton. c) For passengers: Passengers passing through docks, wharves shall have to pay charges therefor (except under 12-children) at the rates: c1. Each entry: USD 1/person/entry. c2. Each departure: USD 1/person/departure. For canoes, water means carrying passengers from big ships to islands or ashore, the charge shall also be collected at the above rates. For special cases, the Finance Ministry�s separate regulations shall apply. 3. Ships of under 200 GT, the total of two kinds of charge of anchorage/mooring at docks, bays and of using docks, wharves, mooring buoys for one shipment (including one entry and one departure) shall be USD 46/ship for 5 days; from the sixth day on, USD 11/ship/day shall be collected. IV. PROCEDURE FEES 1. Ships entering, leaving Vietnamese ports shall have to carry out State management procedures according to Vietnamese law and have to pay fees at the following prescribed rates (one port entry and one port departure shall make a shipment): a) Ships of tonnage of under 600 GT: USD 20/shipment. b) Ships of tonnage of between 600 GT and 1,000 GT: USD 50/shipment. c) Ships of tonnage of over 1,000 GT: USD 100/shipment. 2. Fee for certification of maritime protest: USD 20/copy/protest. Appendix No. 2 MARITIME CHARGES AND FEES FOR DOMESTIC TRANSPORTATION SHIPS (Promulgated together with the Finance Ministry�s Decision No.48/2001/QD-BTC of May 28, 2001) A. APPLICATION OBJECTS Subject to the application of this charge and fee table shall be organizations and individuals having ships which carry cargoes or passengers between Vietnamese ports and actually enter, leave, pass through or anchor/moor in the maritime zones and/or water areas of Vietnamese seaports. B. COLLECTION RATES I. TONNAGE CHARGES 1. Tonnage charge rates: a) Each entry; VND 250/GT. b) Each departure: VND 250/GT. 2. A number of cases entitled to the following collection rates: a) The 30% reduction of the rates prescribed at Point 1 of this Section for ships entering or leaving maritime zones or water areas managed by the port authorities for repair, fuel, foodstuff, fresh water, change of crew members but without loading and/or unloading cargoes and without taking and discharging passengers. b) The 50% reduction of the rates prescribed at Point 1 of this Section for ships which only stop at buoy areas, docks or bays during the goods unloading. c) Tonnage charges shall be exempt for: c1. Ships of the armed forces, police force and customs which are performing official duties (in cases where such ships carrying out economic activities and are hired by economic units for transport of goods, they shall not be exempt from charges). c2. Ships which enter ports for storm sheltering or emergency treatment of patients but without loading and/or unloading goods or without taking and discharging passengers. II. MARITIME SECURITY CHARGES 1. The maritime security (MS) charge rates applicable to ships entering and/or leaving ports or passing through lanes shall be as follows: a) Ships of a tonnage of 2,000 GT or under: a1- Each entry: VND 250/GT. a2- Each departure: VND 250/GT. b) Ships of a tonnage of over 2,000 GT: b1- Each entry: VND 500/GT b2- Each departure: VND 500/GT. 2. Where organizations and individuals having ships which enter and leave ports (in the same maritime zone managed by one port authority) for more than 8 shipments a month, they shall enjoy the 50% reduction of the maritime security charges for the ninth shipment on in the month. 3. MS charges shall be exempt for the following cases: a) Ships of a tonnage of under 50GT. b) Ships entering and leaving ports for sheltering from storms, emergency treatment of patients, taking foodstuff, fuel and/or fresh water, but without loading and/or unloading goods, or without taking and discharging passengers. c) River ships, including tug ships, push ships, towage ships, sea barges, LASH barges categorized as river transport means, which have already paid river security charges, shall not be subject to the payment of MS charges. III. CHARGES FOR ANCHORAGE, MOORING AT DOCKS, BAYS AND CHARGES FOR USING DOCKS, WHARVES, MOORING BUOYS 1. Charge for anchorage, mooring at docks, bays: VND 4/GT-hour. 2. Charges for using docks, wharves, mooring buoys built with State budget investment and managed by the port authorities: a) Ships stopping at docks: VND 15/GT-hour. b) Ships stopping at buoys: VND 7/GT-hour. IV. PROCEDURE FEES 1. Ships entering and leaving ports shall have to carry out State management procedures as prescribed by law and have to pay fee at the following rates (an entry and a departure shall make a shipment): Calculation unit: VND/shipment Ordinal number Types of means Collection rates 1 Ships, small passenger boats, self-propelled barges of a tonnage of 200 tons or under 10,000 2 Ships of a tonnage of under 200 GT. River barge convoy (including towage, tug, push ships) 30,000 3 Ships of a tonnage of between 200 GT to under 1,000 GT 50,000 4 Ships of a tonnage of between 1,000 GT and under 5,000 GT 100,000 5 Ships of a tonnage of 5,000 GT or above 200,000 2. Fee for certification of maritime protest: VND 30,000/copy/protest. Appendix No. 3 SPECIAL MARITIME CHARGES AND FEES (Promulgated together with the Finance Ministry�s Decision No. 48/2001/QD/BTC of May 28, 2001) I. APPLICATION OBJECTS Subject to the application of the special maritime charge and fee table shall be: 1. Ships of Vietnamese organizations or individuals as well as foreign-invested enterprises operating under the Law on Foreign Investment in Vietnam (referred collectively to as Vietnamese organizations and individuals) engaged in international transportation activities. 2. Ships owned by Vietnamese organizations or individuals and leased to foreign organizations or individuals for international transportation activities. 3. Special-use ships (transporting crude oil, unpacked cement, liquefied gas,�) and ships which cannot be built at home and leased by Vietnamese organizations or individuals under ship chartering contracts signed with foreign countries for international transportation. 4. Ships (regardless of whether they are owned by foreign or Vietnamese organizations or individuals) transporting export or transit goods for goods owners being enterprises operating under the Law on Foreign Investment in Vietnam (except for goods manufactured in Vietnam, transported and consumed domestically). Objects of application of the special maritime charge and fee table prescribed in this Section must supply (produce the originals, supply copies) the charge collecting agencies the dossiers of certification of their entitlement to the application thereof as provided for by Vietnam Maritime Bureau. In case of failing to provide enough dossiers as prescribed, they shall have to pay charges at the rates prescribed for international transportation (Appendix No.1). II. METHODS OF DETERMINING MARITIME CHARGES AND FEES FOR A NUMBER OF SPECIAL CASES 1. Cases of transporting export, import or transit goods and charter transport for foreign countries: a) If taking export goods at many ports: The maritime charge shall be collected for the departure at the final export port according to the international transport charge table. For the earlier ports and the entry into the final export port, the charge shall be collected according to the domestic transport charge table. b) If returning import goods, then taking goods for transportation between Vietnamese ports: The maritime charges shall be collected for the entry according to the international transport charge table; for the departure according to the domestic transportation charge table. c) If discharging domestic goods, then taking export goods: The maritime charges shall be collected according to the international transportation charge table for the departure and according to the domestic transport charge table for the entry. d) If carrying import goods and returning them at many Vietnamese ports (regardless of whether or not taking goods for domestic transportation): The maritime charges shall be collected for the entry into the first port according to the international transportation charge table, for the departure at the first port and for the subsequent ports shall be collected according to the domestic transportation charge table. e) If in the course of transportation, ships enter and leave Vietnamese ports (without taking or discharging goods) for plausible maritime reasons: The maritime charges shall be collected according to the domestic transportation charge table. 2. Ships used exclusively for fishing aquatic, marine products, when performing the task of transportation, shall enjoy the 50% reduction of tonnage charges when they enter, leave Vietnamese seaports. 3. The tonnage charges shall be exempt for ships used exclusively for fishing and sport sails of Vietnam. 4. The charges for anchorage, mooring at docks, bays shall be exempt for Vietnamese ships (including chartered ships) engaged in international transport. 5. The maritime charge rates applicable to subjects prescribed in Section I of this charge table shall be as follows: a) Tonnage charges: a1- Each entry: USD 0.05/GT a2- Each departure: USD 0.05/GT b) Maritime security charges: Calculation unit: USD/GT Ordinal number Ship types Regions 1 and 3 Region 2 1 Ships (except LASH) - Each departure 0.14 0.11 - Each entry 0.14 0.11 2 LASH ships a) Parent ships - Each departure 0.05 0.04 - Each entry 0.05 0.04 b) Attached barges - Each entry 0.08 0.05 - Each departure 0.08 0.05 Charges shall be collected for affiliate barges when they are detached from parent ships and travel on lanes 6. Regarding the time for calculation of charges for anchorage/mooring at docks, bays and charges for use of docks, wharves, mooring buoys built with State budget investment and managed by the port authorities: a) Vietnamese ships returning import goods: The international transport charge table shall apply as from the time the ships enter the ports till the time the handling of import goods ends; as from the end of the import goods handling on, the domestic transport charge table shall apply. b) Vietnamese ships entering ports to return domestically transported goods or running unloaded into ports to take export goods: While goods are not loaded yet (counting from the time the ships enter the ports), the domestic transportation charge table shall apply. As from the time of the goods loading starts to the time the ships leave the ports, the international transportation charge table shall apply. 7. The procedure fees: In cases where at a port, a ship is subject to a payment according to the international transportation maritime charge table and a payment according to the domestic transportation maritime charge table, the collected procedure fee shall be equal to 50% of the international transportation charge rate plus (+) 50% of the domestic transportation rate. 8. For the transshipment zone of Van Gia in Hai Ninh district, Quang Ninh province: a) The 40% reduction of maritime charge shall cover the tonnage charge, the charge for anchorage/mooring at docks, bays, the charges for the use of docks, wharves, mooring buoys, managed by the port authorities, the MS charges for international transportation ships and the tonnage charge, the maritime security charge for domestic transportation. b) The procedure fees shall apply at the following rates: b1- Ships of a tonnage of less than 500GT : USD 10/shipment b2- Ships of a tonnage of 500 GT or above: USD 20/shipment. Appendix No. 4 MARITIME CHARGES APPLICABLE AT CRUDE OIL EXPORT PORT DIVISION (SANS-WHARF OIL PUMPING STATIONS) AND SPECIALIZED PETROLEUM PORTS (Promulgated together with the Finance Ministry�s Decision No. 48/2001/QD/BTC of May 28, 2001) A. APPLICATION OBJECTS Subject to the application of this charge table shall be: 1. Ships carrying crude oil at crude oil export ports (sans-wharf oil pumping stations). 2. Ships used exclusively for oil and gas exploration and/or exploitation (ships engaged in petroleum service activities, project, rescue, seismological surveys, drilling�), ships carrying export, import goods in service of petroleum activities and other ships entering and leaving specialized petroleum ports. 3. Goods transported through docks, wharves at specialized petroleum ports. B. MARITIME CHARGES APPLICABLE AT CRUDE OIL EXPORT PORT DIVISION I. TONNAGE CHARGES 1. All ships operating at crude oil export port divisions (sans-wharf oil pumping stations shall be liable to tonnage charge. 2. The tonnage charges calculated for each time a ship enter or leave the maritime zones or port water areas managed by the port authorities at the following rates: - Each entry: USD 0.085/GT - Each departure: USD 0.085/GT. II. MARITIME SECURITY CHARGE The maritime security charges shall be exempt for ships entering and leaving crude oil export port divisions (sans-wharf oil pumping stations) III. CHARGES FOR ANCHORAGE, MOORING AT DOCKS, BAYS MANAGED BY THE PORT AUTHORITIES The charges for anchorage, mooring at docks, bays shall be collected at the following rate: USD 0.0003/GT- hour. IV. THE PROCEDURE FEES Ships entering, leaving crude oil export port divisions shall have to carry out the procedures according to the current regulations of the State and have to pay the procedure fee at the rate of USD 100/shipment (including an entry and a departure) C. MARITIME CHARGES AT SPECIALIZED PETROLEUM PORTS I. TONNAGE CHARGES All ships operating in specialized petroleum ports shall have to pay tonnage charges. The tonnage charges calculated for each time a ship enters or leaves the maritime zones or port water areas, managed by the port authorities shall be as follows: a) Each entry: USD 0.085/GT b) Each departure: USD 0.085/GT. a) For cases where in a shipment, a ship enters and leaves many Vietnamese seaports: a1. For the first port, the collection rates prescribed at Point 1 shall apply. a2. For the second port on (not under the management of the same port authority), the following rates shall apply: - Each entry: USD 0.04/GT. - Each departure: USD 0.04/GT. For the second port on in the same area managed by the port authority, the charges shall not be collected. b) The 30% reduction of the collection rates prescribed at Point 1 shall be made for ships entering and/or leaving ports for change of crew members without loading and unloading cargoes. c) The 50% reduction of the collection rates prescribed at Point 1 shall be made for ships entering and/or leaving ports for repair. d) The tonnage charges shall be exempt for ships entering and/or leaving ports for storm to sheltering from storms, for emergency treatment of patients provided that they strictly abide by the port authorities� orders to enter and leave the wharves. e) A ship simultaneously enjoying different reduction levels for each port entry and departure, it shall only enjoy the highest reduction level. f) Ships entering, leaving ports (in the same maritime zone managed by one port authority) for more than 8 shipments in a month (a shipment includes an entry and a departure) shall enjoy the 50% reduction of the tonnage charges prescribed at Point 1 from the ninth shipment on in the month. II. MARITIME SECURITY CHARGES 1. Ships, upon each port entry, departure or passage through lanes, shall have to pay the maritime security charges at the following rates: a) Each entry: USD 0.24/GT b) Each departure: USD 0.24/GT 2. For cases here in a shipment a ship enters, leaves many Vietnamese seaports: a) For the first port, the collection rates prescribed at Point 1 shall apply. b) For the second port on (not under the management by the same port authority), the following rates shall apply: b1- Each entry: USD 0.12/GT. b2- Each departure: USD 0.12/GT. For the second port on in the same area managed by the port authority, the charges shall not be collected. c) The 50% reduction of the collection rates prescribed at Point 1 shall be made for ships entering, leaving ports for emergency treatment of patients (calling at docks). d) Ships entering, leaving ports (in the same maritime zone managed by the port authority) for more than 8 shipments in a month (a shipment includes an entry and a departure) shall enjoy the 50% reduction of the maritime security charges from the ninth shipment on in the month. e) Ships enjoying many reduction levels for each port entry and departure shall only enjoy the highest reduction level. III. CHARGES FOR USE OF DOCKS, WHARVES AND MOORING BUOYS BUILT WITH THE STATE BUDGET INVESTMENT AND MANAGED BY THE PORT AUTHORITIES 1. For means: a) For ships directly calling at wharves and handling goods or taking oil, fresh water, the collection rate of USD 0.33/m-hour shall apply, the minimum collection rate for each dock call shall be USD 90/ship. b) For ships directly calling at docks, wharves without handling goods or without taking oil, fresh water, the collection rate of USD 0.4/m-hour shall apply, the minimum collection rate for each dock call shall be USD 110/ship. c) For ships stopping alongside other ships calling at docks, the collection rate of USD 0.09/m-hour shall apply, the minimum collection rate for each alongside stop shall be USD 25/ship. 2. For cargo, it is USD 1/ton. The payers of charges for the use of docks, wharves, mooring buoys shall be the goods owners or their authorized persons. IV. THE PROCEDURE FEES Ships entering, leaving Vietnamese seaports shall have to carry out procedures according to the current regulations of the State and have to pay fees as follows: USD 100/shipment (a shipment includes an entry and a departure).-