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Ship Registration
A. Registration fees and annual tonnage tax for all ships
(i) Ships less than 24 metres length overall
Ship |
Fee on Registration |
Annual |
Basic Fee |
Tonnage tax |
Fishing vessels of category A, B and C |
€70 |
€25 |
€36 |
Commercial Yachts |
€115 |
€105 |
€175 |
All other ships less than 24 metres length overall |
Less than 50 gross tonnage |
€115 |
€25 |
€175 |
of 50 gross tonnage or more |
€105 |
Ships of 24 metres length overall or more:
Ship |
Fee on Registration |
Annual |
Basic Fee |
Tonnage tax |
(ii) Pleasure yachts |
23 cents per net tonnage subject to minimum of |
€220 |
35 cents per net tonnage subject to minimum of €350 |
(iii) Commercial yachts; which do not fall under category (iv) |
Rates as appear in para B |
€590 for year of registration |
Rates as appear in para B |
€1060 thereafter |
(iv) Non-propelled barges, bareboat charter registered in a foreign registry, laid up or under construction excluding ships in category (ii) |
Rates as appear in para B subject to reduction as appear in para C |
€115 |
Rates as appear in para B subject to reduction as appear in para C |
(v) Commercial vessels and fishing vessels less than 2500 gross tonnage, and do not fall under categories (ii), (iii) and (iv) |
€220 |
(vi) All other ships of 24 metres length overall or more and do not fall under categories (ii),(iii),(iv) and (v) above
Ship |
Fee on Registration |
Annual |
Basic Fee |
Tonnage tax |
Ships less than 300 gross tonnage |
Rates as appear in para B subject to reduction as appear in para C |
€335 for year of registration |
Rates as appear in para B subject to reduction or increase as appear in para C |
€805 thereafter |
Ships of 300 gross tonnage or more |
€590 for year of registration |
€1060 thereafter |
Subject to the provisions of sub article (4) of article 7 of this Act, when there is a change in the particulars or category of a registered ship and the new applicable fee payable on registration or annually is higher than that already payable, the provisions of sub-article (7) of article 19 of this Act in respect of laid up vessels shall apply mutatis mutandis .
B. The rates per net tonnage payable on registration and annual tonnage tax when referred to in paragraph A
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Ship of Net Tonnage (NT)
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Fee on Registration
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Annual Tonnage Tax
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Exceeding
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Not exceeding
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0
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2,500
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€575
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€875
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2,500
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8,000
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€575 plus 23 cents for every NT in excess of 2,500 NT
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€875 plus 35 cents for every NT in excess of 2,500 NT
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8,000
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10,000
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€1,840 plus 7 cents for every NT in excess of 8,000 NT
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€2,800 plus 19 cents for every NT in excess of 8,000 NT
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10,000
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15,000
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€1,980 plus 7 cents for every NT in excess of 10,000 NT
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€3,180 plus 14 cents for every NT in excess of 10,000 NT
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15,000
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20,000
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€2,330 plus 7 cents for every NT in excess of 15,000 NT
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€3,880 plus 12 cents for every NT in excess of 15,000 NT
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20,000
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30, 000
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€2,680 plus 7 cents for every NT in excess of 20,000 NT
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€4,480 plus 9 cents for every NT in excess of 20,000 NT
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30,000
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50,000
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€3,380 plus 7 cents for every NT in excess of 30,000 NT
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€5,380 plus 7 cents for every NT in excess of 30,000 NT
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Exceeding 50,000
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€4,780 plus 7 cents for every NT in excess of 50,000 NT
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€6,780 plus 5 cents for every NT in excess of 50,000 NT
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C. Reduction or increase on the rates per net tonnage on registration and annual tonnage tax, when referred to in paragraph A.
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Age of ship
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Reduction on Fee on Registration %
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Reduction or Increase on Annual Tonnage Tax %
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Equal or exceeding
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Less than
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Years
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0
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5
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50
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-30
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5
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10
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25
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-15
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10
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15
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-
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-
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15
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20
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-
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+5
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20
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25
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-
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+10
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Subject to minimum increase of Lm 500
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25
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30
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-
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+25
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Equal or Exceeding
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-
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+50
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D. Where the annual tonnage tax for any one year is paid after the anniversary of registration for that year it shall be increased by ten per cent.
E. For the purposes of these registration fees:
"age" in relation to a ship, means the difference between the year in which the ship was built and the year in respect of which the fee is due;
"commercial vessel" means a vessel granted a licence or permit to operate in terms of the Commercial Vessels Regulations, 2002 and which is valid;
"fishing vessel" means a vessel granted a licence or permit to fish in terms of the Fisheries Conservation and Management Act and which is valid;
"gross tonnage", "length overall" and "net tonnage" shall be that as may be ascertained in terms of the tonnage regulations made under the Act;
"laid up vessel" means a vessel which is not a pleasure yacht or a commercial yacht and which qualifies as a laid up vessel in terms of sub-article (7) of article 19 of the Act;
Additional Note
Pre-registration inspections are subject to a minimum charge of €2,330. Inspections within one month of registration (ships of 15 years and over but under 20 years) are subject to a €1,165 minimum charge when the total net tonnage is less than 5,000; there is no charge when the net tonnage is 5,000 and over.
The unit of currency is the Euro.
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