Circular No. 177/2012/TT-BTC dated October 23, 2012 of the Ministry of Finance guiding the collection payment, management, and use of fees at inland waterway port authorities
Article 1. Fee payers
The watercraft entering, leaving, and working and inland ports and wharves (including specialized ports and wharves) licensed by the State must pay fees at Inland Waterway Port Authorities as prescribed in this Circular (except for the cases prescribed in Article 2 of this Circular).
In case the provisions on fees at the Inland Waterway Port Authority in an International Agreement to which the Socialist Republic of Vietnam is a signatory is inconsistent with this Circular, such International Agreement shall apply.
Article 2. Fee exemption
The following cases are exempted from paying fees at Inland Waterway Port Authorities:
1. The vessels serving National defense and security of belonging to the Ministry of National Defense and the Ministry of Public Security (except for the vessels used for economic purposes); the vessels on duty of the customs (except for the vessels used for economic purposes); the vessels of traffic inspectors or Inland Waterway Port Authorities;
2. The vessels taking shelter from storms, and the rescuing vessels;
3. The cargo vessels of which the total weight is less than 10 tonnes, or passenger vessels having fewer than 13 seats;
4. The vessels serving storm and flood fighting.
Article 3. The fee rates
The fee rates at Inland Waterway Port Authorities are provided as follows:
1. The fee rates
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