The Regulations on Collection,Custody and Use of Commercial Port Dues
Article 1
The said Regulations are enacted in accordance with paragraph 2 of Article 12 of the Commercial
Port Law (hereafter cited as "this Law")
Article 2
Ministry of Transportation & Communications Maritime and Port Bureau (hereafter cited as commercial port authority )shall, in accordance with the provisions of the said Regulations, collect commercial port dues from the ships entering the port, passengers boarding or leaving the ships, and cargoes loading on to or unloading from the ships. No commercial port dues shall be collected from commercial ports, which were:
Constructed by the central government in accordance with Offshore Islands Construction
Statute or constructed by using the budget from the Offshore Islands Construction
Fund.
Cnstructed and invested by state-run or private enterprises.
Article 3
Commercial port dues are classified in three categories: ship port dues, passenger port dues
and cargo port dues, which will be respectively levied on carriers by sea, departure
passengers and cargo shippers.
Article 4
Ship port dues for international shipping routes are calculated by one of the followings:
Collecting on the voyage basis: according to gross registered tonnage of the ship
for its every entrance into the port by tariff rate of a half New Taiwan Dollars
(NT$ 0.5) per gross tonnage.
Collecting on the time basis: according to gross registered tonnage of the ship before
its entrance into the port by tariff rate of one and a half New Taiwan Dollars
(NT$ 1.5) per gross tonnage in 4 months or, two and a half New Taiwan Dollars
(NT$ 2.5) per gross registered tonnage in 8 months.
Ship port dues for domestic shipping routes are assessed at forty percent of the tariff rate
as prescribed in the previous paragraph.
Article 5
Passenger port dues are collected from passengers for each departure by the tariff rate of
forty New Taiwan Dollars (NT$ 40).
Article 6
Cargo port dues for international shipping routes are classified into three categories: bulk
& general cargoes, full container load cargoes, and less than container load cargoes,
and are collecting by following rules:
Cargo port dues on bulk & general cargoes, full container load cargoes are assessed
according to those rates and rules as assigned in Tariff of Cargo Port Dues for
bulk & general cargoes and full container cargoes.
Cargo port dues on less than container load cargoes are assessed based on revenue
tons of different cargoes consolidated in the container by the tariff rate of
eighty New Taiwan Dollars (NT$ 80) per revenue ton. The total amount of cargo
port dues is limited to the third tariff rate of less than 20 feet for each filing
sheet, no cargo port dues shall be collected if less than one hundred New Taiwan
Dollars (NT$ 100).
Cargo port dues for domestic shipping route are assessed at forty percent of the tariff rate
as assigned for the international shipping routes.
If bulk & general cargoes and full container load cargoes which contain two or more kinds
of cargo rates happen to be on the same shipping order or bill of lading, they should
be assessed by different rates separately. Whereas the rates cannot be differentiated
clearly, their cargo port dues will be assessed at the lower tariff rate classification.
Article 7
The commercial port authority collects the price difference by one of the following:
If the commercial port dues collecting system cannot recognize the size of the container,
and charges it the tariff rate of 20 feet less container load cargo, but which
is 21 feet above after the verification.
The pay-party who is levied on Port Dues and his consigned-customs-broker should
fill out the container number of full container load cargo in Customs Declaration
Sheet, whereas not to, results in charging the Port Dues by less than container
load cargo instead after the verification.
Article 8
No ship port dues shall be collected from the following ships entering the port:
Public services ships used by government, or ships under government's requisition
or employment.
Ships approved by commercial port authority that carry salvation materials.
Ships calling the port to take refuge, accepting examinations, add oil, or add water.
Ships calling the port for emergency medical aid or for repairing machinery.
Ships with gross registered tonnage of less than 700 tons.
Ships purchased or sold exclusively for the use of the transportation services.
Article 9
No passengers dues shall be collected from the following passengers departing from the port:
President, Vice President and their dependents.
Privileged personnel of foreign entities and international organizations.
Personnel of the Republic of China (the ROC) government entities stationed in a foreign
country.
Children under the age of two.
Article 10
The cargo port dues shall be exempted in accordance with the follows:
Goods used by President or Vice President.
Public or personal articles used by the privileged personnel of foreign entities
and international organizations within R.O.C., provided such privilege treatments
are reciprocal in nature.
Mailbags of diplomatic organizations.
Personal articles carried by employees working for government entities stationed
in a foreign country.
Military weapons, equipment, vehicles, warships, aircrafts and accessory items, which
are under the control of the military organizations, and articles for military
use, as well as those articles exclusively for their use.
Salvation materials, donated or received by governmental organizations or welfare/charity
groups.
Outbound cargoes which have been returned from overseas.
Transshipment goods
Empty containers used exclusively for carrying goods, and not for selling or leasing
purposes.
The operational goods, equipments, and machines for its own use stipulated by Article
21 of The Act for the Establishment and Management of Free Trade Zones.
Goods, machineries, and equipments that are first exported to taxation areas and
then imported back to FTZ port; If goods are not imported back to the FTZ port
upon expiration date, commercial port dues should be paid off.
Article 11
Those as provided in the previous 3 paragraphs that cannot be recognized by the commercial
port dues collecting system, will be exempted from paying dues if the obliged party provides
supporting documents and files an application with the commercial port authority for
approval, And such supporting documents shall come in as evidence before the commercial
port authority issues a bill or within 10 days after the obliged parties have received
the commercial port dues bill.
Article 12
The cargo port dues for international shipping routes shall be issued by the commercial port authority, which is entitled to link with customs clearance network to receive exporting and importing manifests and cargo release information, as well as any other necessary information required for calculating the dues, and for preparing the declaration form, and for issuing a bill after approving the dues.
The cargo port dues for domestic shipping routes shall be issued by the commercial port authority after receiving the necessary billing information such as the tonnage of cargo from the commercial port operator and issuing a bill after approving the dues.
Article 13
The collection operation of commercial port dues is executed by the commercial port authority,
and the commercial port dues are to be paid by the obliged parties through the following
available means:
To the cash desk in the commercial port authority office.
To a designated financial organization.
Through an electronic network transmission system.
Other available methods if required.
Previous collection operation can be entrusted to other institutions (organizations) by commercial
port authorities.
Article 14
Commercial port authority shall entrust other institutions (organizations) to collect all
collected amount of the commercial port dues to the national treasury account designated
by the commercial port authority at the end of each month. These institutions (organizations)
are also required to produce and submit one copy of the monthly collection report to
the commercial port authority before the fifth day of the following month.
The commercial port authority may send a delegate to inspect the commercial port dues collections
operations executed by the commercial port administration authority if deemed necessary.
Article 15
Commercial port administration authority is entitled to allocate five thousandths of the total amount of commercial port dues to the Ministry of Labor for the relevant expenditure to improve port labor unions' human resources and their service quality.
The remaining amount of commercial port dues after deducting the those amounts provided by the previous paragraph shall be used wholly for the construction subsidies of commercial port on the following items:
Public port infrastructures such as information, gate sentry, and control facilities for breakwaters, ship channels, aids-to-navigation facilities, public road, and free trade zones etc..
Expenditures of research development planning, investigating research, relevant organizations of international port attendance, harbor safety, control, and equipment due to necessity of port policy and coordination of international conventions implementation.
Expenditures of outside transportation facilities, environmental protection and energy saving facilities, pollution control facilities, commercial port management facilities and commercial port land for coordinating with the port’s necessities.
Administrative expenditure for collection operation of commercial port dues.
Article 16
Payable port dues according to this Regulation should be paid by the taxpayers 14 days from
the following date upon the delivery of the debit note to the taxpayers. Failure to pay
upon the expiration date, the obliged party shall be governed in accordance with Article
20 of the Charges and Fees Act.
Article 17
The said Regulations will come into force on March 1, 2012. (The Chinese text is the only
authentic text which shall be given priority if there is discrepancy between the Chinese
text and this translation version)。