1. Definition of transshipment goods?

According to the provisions of Clause 9, Article 2 Circular 261/2016/TT-BTC, transshipment goods are determined as follows:

Transshipment goods are goods brought from abroad to Vietnamese seaports, then transferred and stored at the seaport's transshipment area for a certain period of time. During this period, goods were not officially imported into Vietnamese territory. After the storage process at the transit area, the goods will be loaded onto other ships to continue the transportation process out of Vietnamese territory. This helps optimize the process of importing and transporting goods from abroad, reducing time and costs for customs and logistics processes, and promoting efficiency in goods management at Vietnamese seaports. .

2. Are transshipped goods subject to maritime fees and charges?

As prescribed at Point d Clause 1 Article 3 Circular 261/2016/TT-BTC is amended by Points a and b Clause 2 Article 1 Circular 90/2019/TT-BTC, Clause 2 Article 3 Circular 90/2019/TT- BTC, subjects subject to maritime fees and charges and subjects not subject to maritime charges and fees are determined as follows:

- Subjects subject to maritime fees and charges according to the tariff of fees and charges for international maritime activities include:

+ Vessels exiting, entering or transiting in or out of maritime areas; Foreign vessels operating in Vietnamese waters that are not part of seaport waters;

+ Vessels and boats transporting goods for export, import, transshipment, and transit in maritime areas;

+ Boats transporting passengers from Vietnam to abroad or from abroad to Vietnam; Special-use vessels operating on international routes entering and leaving maritime areas;

+ Exported, imported, transited, and transshipped goods are loaded, unloaded, delivered, stored, and anchored in maritime areas.

- Subjects subject to maritime fees and charges according to the tariff of fees and charges for inland maritime activities include:

+ Vessels operating inland navigation entering and leaving maritime areas;

+ Vessels and boats transporting goods and passengers operating inland maritime operations into and out of maritime areas;

+ Vessels operating on water transport routes from shore to islands;

+ Vessels specialized in serving oil and gas operating at offshore oil ports and specialized ports serving oil and gas within the area of ​​responsibility of the maritime port authority;

+ Vessels of Vietnam's armed forces, customs, port authorities, specialized search and rescue vessels and vessels of other state management agencies when performing official duties are not subject to regulation by the Circular. this statement; In case of commercial activities in Vietnam, maritime fees and charges must be paid according to the provisions of Chapter III of this Circular.

- Inland waterway vehicles (except for vehicles with VR-SB registration class with a total capacity of 500 GT or more) operating inland transport between maritime areas must pay fees and charges according to the provisions of Circular No. 248/2016/TT-BTC dated November 11, 2016 of the Minister of Finance regulating collection rates, collection, payment, management and use of fees and charges for entering and exiting ports and inland wharfs land. Vehicles operating on water transport routes from shore to islands pay fees and charges as prescribed in Chapter III of this Circular.

Thus, according to the above regulations, transshipment goods are loaded, unloaded, delivered, stored, and anchored in maritime areas and are subject to maritime cargo fees and charges according to the provisions of the Circular.

3. Responsibility to pay maritime fees and charges for transshipped goods

As prescribed at Clause 2, Article 4, Circular 261/2016/TT-BTC, the person responsible for paying maritime fees for transshipped goods is determined as follows:

- For ships: The person responsible for paying maritime fees for ships in transit is:

+ Boat owners.

+ Transporter.

+ The trustee is responsible for payment.

- For goods and passengers: The person responsible for paying maritime fees for goods in transit is:

+ Freight carrier.

+ The trustee is responsible for payment.

Thus, according to the above regulations, the carrier or the principal is responsible for paying maritime fees for goods in transit. Transshipment goods are goods transported from foreign countries to Vietnamese seaports, then brought into the seaport's transshipment area for preservation before being loaded onto other ships to leave Vietnamese territory. Goods in transit are subject to maritime fees and charges, and the person paying the fees and charges is mainly the carrier or the trustee. This helps manage and collect fees effectively during the transportation of transshipment goods at Vietnamese seaports.

4. What is the currency for collecting maritime fees for transshipped goods?

As prescribed atClause 5, Article 6, Circular 261/2016/TT-BTC, the currency for collecting maritime fees for transshipped goods is determined as follows:

- For international maritime activities: The currency for collecting maritime fees and charges can be US Dollar (USD) or Vietnamese Dong (VND).

- For domestic maritime activities: The currency for collecting maritime fees and charges is Vietnam Dong.

- Conversion from US Dollar to Vietnamese Dong: In case of conversion, the exchange rate will be applied according to the US Dollar purchase rate in the form of transfer from the Head Office of Joint Stock Commercial Bank for Foreign Trade. Vietnam at the time of payment of fees and charges.

- Days off, holidays, or before the time the bank announces: In case of paying maritime fees and charges on days off, holidays, or before the time the bank announces for the first time of the day, the rate will apply. Price was last announced on the most recent previous working day.

This regulation helps define the currency to be used depending on maritime operations and provides guidance on how to convert currencies in necessary cases. In summary, according to the provisions of Clause 5, Article 6 of Circular 261/2016/TT-BTC, for transshipment goods, the currency for collecting maritime fees can be US Dollars (USD) or Vietnamese Dong depending on international maritime or domestic maritime activities. In case of conversion from US Dollar to Vietnamese Dong, the exchange rate applied is the buying rate of the Head Office of Joint Stock Commercial Bank for Foreign Trade of Vietnam at the time of payment of fees and charges. For days off, holidays, or before the bank's announcement, the last announced exchange rate on the nearest previous working day will apply.

Furthermore, the entity responsible for paying maritime fees for goods in transit is the carrier or the trustee. This responsibility applies to vessels when acting as owners, carriers, or trustees. This regulation is intended to ensure that the collection of maritime fees is carried out in accordance with the principles and between relevant entities during maritime activities, especially when there is a conversion between US Dollars and Vietnamese Dong.