Quyết định 88/2004/QĐ-BTC

This Decision applies to ships engaged in the transportation of cargoes (including containers) which are exported or imported, in transit or international transportation, brought into or from export-processing zones, ships engaged in the transportation of passengers from Vietnam to foreign countries and vice versa and special-use ships operating on international routes, which actually enter, leave, pass, moor or anchor in navigational zones or waters of Vietnamese seaports; cargoes (including containers), which are exported or imported, in transit or international transportation, brought into or from export-processing zones, for which the maritime charges and fees shall be paid by the carriers or consignors; passengers, including crew members, on board passenger ships entering Vietnam by sea from foreign countries or vice versa.

This Decision shall take effect as from January 1, 2005 and replaces the Finance Minister's Decisions No. 61/2003/QD-BTC of April 25, 2003 and No. 62/2003/QD-BTC of April 24, 2003.- (Summary)