Interim Measures of the Customs of the People's Republic of China Concerning Vessel Tonnage Dues

Interim Measures of the Customs of the People's Republic of China Concerning Vessel Tonnage Dues

September 29, 1952

Approved by the Financial and Economic Committee of the Administration Council on September 16, 1952
　
Article 1 Vessel tonnage dues (hereinafter referred to as tonnage) shall be levied by the Customs in accordance with these Measures on foreign registered vessels and Chinese registered vessels chartered by foreign firms and Chinese or foreign registered vessels used by Chinese-foreign equity joint ventures (including vessels sailing exclusively within the ports) sailing in the ports of the People's Republic of China. It is not necessary for the said vessels paying tonnages to pay additional vehicle and vessel service licence fees to the tax authorities.
　
Article 2 Tonnages are divided into two types: one to be paid once every three months and the other to be paid once every 30 days, to be chosen by the payers themselves when they apply for the payment of the tonnages. The scale and rate of the tonnages are as follows:
1. Those to be paid once every three months:
|===================|=============================|====================|===============================|
|Category of Vessel |Tonnes |Tonnage per tonne |Remarks |
| | | (RMB) | |
|===================|=============================|====================|===============================|
| |below 50 tonnes | 3 jiao |Tonnages to be calculated |
| |-----------------------------|--------------------|-------------------------------|
| | 51 tonnes to 150 tonnes | 3 jiao 5 fen |and levied by net weight. The |
| |-----------------------------|--------------------|-------------------------------|
| | 151 tonnes to 300 tonnes | 4 jiao |odd amount less than 1/2 |
| |-----------------------------|--------------------|-------------------------------|
| | 301 tonnes to 500 tonnes | 4 jiao 5 fen |tonne is exempt from taxa- |
| |-----------------------------|--------------------|-------------------------------|
|Power-drive | 501 tonnes to 1,000 tonnes | 6 jiao |tion; 1/2 tonne or more is |
| |-----------------------------|--------------------|-------------------------------|
|Vessels (Steam- |1,001 tonnes to 1,500 tonnes | 7 jiao 5 fen |considered as 1 tonne. Small |
| |-----------------------------|--------------------|-------------------------------|
|Ships, motor- |1,501 tonnes to 2,000 tonnes | 9 jiao |vessels less than 1 tonne shall|
| |-----------------------------|--------------------|-------------------------------|
|boats or tugboats) |2,001 tonnes to 3,000 tonnes |1 yuan 1 jiao |be taxed as 1 tonne except for |
| |-----------------------------|--------------------|-------------------------------|
| |3,001 tonnes to 4,000 tonnes |1 yuan 3 jiao |those enjoying exemption |
| |-----------------------------|--------------------|-------------------------------|
| |4,001 tonnes to 5,000 tonnes |1 yuan 5 jiao |specially granted by |
| |over 5,001 tonnes |1 yuan 8 jiao |the General Customs |
| | | |Administration.
　　......