Federal Law on Fees and Taxing Provisions

Ata Atun, Clelia Theodolou, Other Committee Members

 

Foundation Agreement

Annex III, Attachment 11, Law 4

 

 

 

 

 

 

 

 

 

 

 Federal Law on Merchant Shipping

(Fees and Taxing Provisions)


 

 

 

 

 

It is hereby provided as follows:

 

 

Short title.

1. This Law may be cited as the Federal Law on Merchant Shipping (Fees and Taxing Provisions).

 

 

Interpretation.

2. -(l)     In this Law, unless the context otherwise requires -:

 

 

 

"certificate of registration" means the certificate of registration of a Cyprus ship;

 

 

"Community ship" means a ship registered in and flying the flag of a Member State of the European Union in accordance with its legislation; 

 

 

" Community ship-management company "  means a corporation providing ship-management services, which has been established and operates in accordance with the Laws of a Member State of the European Union and has its principal place of business in the European Union;

 

 

 

 

 

"corporation" means a corporation in the context of subsection (1)(b) of section 5 of the Federal Law on Merchant Shipping (Registration of Ships, Sales and Mortgages) ;

 

 

 

"Cyprus ship" means a ship duly registered in the Cyprus register of ships, under the provisions of the Federal Law on Merchant Shipping (Registration of Ships, Sales and Mortgages) and, subject to the provisions of section 37 of the same Law, it also includes a foreign registered ship duly registered in the Special Book of Parallel Registration, under the provisions of Part VI of the same Law;

 

 

 

"Department" means the department having  the responsibility for maritime affairs,;

 

 

 

“Director” means the  head of the Directorate;

 

 

 

“Directorate” means the Directorate of Maritime Affairs of the Department,;

 

 

 

"foreign ship" means any ship other than a Cyprus ship;

 

 

 

"Gazette" means the federal Official Gazette;

 

 

 

"high speed small vessel" means a motorised vessel up to 15 metres length,  which can  attain a speed of  15 knots;

 

 

 

“Member” means the member of the Presidential Council heading the Department;

 

 

 

"shipowner" means the owner of a share in a Cyprus ship and includes the bareboat charterer of a ship, which is registered in parallel in the Cyprus Register, as defined in Part VI of the Federal Law on  Merchant Shipping (Registration of Ships, Sales and Mortgages);

 

 

 

"ship-management services" means services relating to the  supply of crew  to a Cyprus or a foreign ship and/or to the technical or commercial management  of such ship, in accordance with a management agreement concluded with the owner or bareboat charterer of a ship, by a person having an office in Cyprus manned, in  the case of crewing and/or technical management of ships, as provided  by subparagraph (iv) of paragraph (b) of subsection (3) of section 9 of this Law and, by one experienced commercial manager and, at least three other persons as staff, in the cases of commercial  management of ships;

 

 

 

"small vessel" has the meaning assigned to this term by section 3 of the Federal Law on Emergency Powers (Control of Small Vessels) .

 

 

 

(2) Unless the context otherwise requires, the words and phrases used in this Law have the same meaning as in the Federal Law on  Merchant Shipping  (Registration of Ships, Sales and Mortgages), and the Federal Law on  Merchant Shipping (Masters and Seamen) .

 

                              

 

 

Fees and dues.

First schedule.

3. In respect of the matters provided in Sections D and G of the First Schedule attached to this Law, the fees and dues to be paid on the date that this Law comes into force are those provided in column A of the same Schedule and, after two years from such date, the fees and dues to be paid are those provided in column B of the same Schedule. In respect of the matters provided in Sections A, B, C, E, F and H of the First Schedule attached to this Law, the fees and dues to be paid on the date that this Law comes into force are those provided in the Schedule. For the purpose of calculating these fees, the gross tonnage initially shall be considered to be the one stated in the provisional certificate of registration of the ship and, after her measurement, the one in the certificate of tonnage.

 

 

Exemption from income tax.

4.-(1) Notwithstanding the provisions of any law in force of either  constituent state regulating income tax, for a period expiring the 31st December 2020, no tax shall be imposed, except as provided in this Law-

 

 

 

 

(a)       on the income derived by the shipowner of a Cyprus ship from the operation of the ship in any shipping enterprise between Cyprus and ports abroad or between ports abroad (with the exemption of any fishing enterprises using Cyprus as their base),

 

 

 

 

 

(b)       on the income of any person from the provision of ship-management services, 

 

 

 

 

 

(c)        on the dividend of shareholders or members of a corporation, from profits made from the operation of the ship or from the provision of ship-management services as provided by the preceding paragraphs (a) and/or (b), or on the dividend of shareholders or members of a corporation out of its share in profits made from the operation of a Cyprus ship or from the provision of ship-management services as aforementioned, or on the dividend of shareholders or members of a corporation, from profits made from the receipt of dividends deriving from the aforementioned corporations, and which dividends derive from profits made from the operation of a Cyprus ship or from the provision of ship-management services  as aforementioned, and

 

 

 

 

 

(d)       on profits or other benefits from the paid services of the master, the officers and the crew members of a Cyprus ship.

 

 

 

(2) The Presidential Council may, by a decision to be published in the Gazette, prolong the exemption from income tax provided by the previous subsection. The period of prolongation and the terms and conditions under which the exemption is granted, shall be specified by the same decision.

 

 

 

(3) For the purposes of this section the term "operation of the ship" includes chartering of the ship, in any form.

 

 

Tonnage tax.

 

Second Schedule.

5.-(1) An annual tax referred to as "tonnage tax" shall be imposed on Cyprus ships. Tonnage tax rates and other principles that govern its calculation are provided in the Second Schedule. For the purpose of calculating tonnage tax, the gross tonnage initially shall be considered to be, as that stated in the provisional certificate of registration of the ship and, after her measurement, that stated in the certificate of tonnage.

 

 

 

(2) The tonnage tax shall be assessed by the Directorate and shall be payable to that Directorate in advance every six months or part thereof, for as long as the ship remains registered in the Cyprus register. The tonnage tax becomes payable on the 31st January, and 31st July, for the first and second six-month periods respectively. For the purpose of calculating the payable tonnage tax, any fraction of a month shall be considered as a whole month.

 

 

 

(3) In case of provisional registration of a ship, tonnage tax is imposed and collected for a six-months period. Provided permanent registration of the ship follows, at the time of permanent registration, tonnage tax payable up to the end of the six-months period during which the permanent registration takes place shall be imposed and collected. Where tonnage tax paid is in excess of that due, the excess amount shall be withheld and taken into account when discharging future tonnage tax debts of the ship, provided that the shipowner consents to that.          

 

 

 

(4) In case of direct permanent registration of the ship, tonnage tax proportional to the non-expired part of the six-months period, during which permanent registration of the ship takes place, shall be imposed and collected.

 

 

 

(5) In case of deletion of the ship from the register before expiration of the six-months period for which tonnage tax has been paid, the amount paid in excess shall be refunded to the shipowner upon his application.

 

 

 

(6) The exemption from income tax, provided in section 4 of this Law, is valid as from the date of registration of the ship. Certificates of registration, either permanent, provisional, or parallel, shall not be issued before payment of tonnage tax due under this section.

 

 

 

(7) In case of late payment of the tonnage tax due under the provisions if this section, the payable tonnage tax shall be increased by five per cent (5%) for the first month of late payment, and by an additional one per cent (1%) for every subsequent month, until final discharge of the tax due. For the purposes of this subsection, a fraction of a month shall be considered as a whole month.

 

 

 

(8) Payments effected towards discharge of debts under this Law shall be applied towards payment of debts in order of seniority.

 

 

Taxation of ship-management services.

6. - (1) Any person to which the provisions of paragraph (b) of subsection (1) of section 4 apply is obliged to pay tax, with rates equal to 25% of the rates provided in the Second Schedule of this Law, calculated in the same manner specified in subsection (1) of section 5 above in respect of any ship. The above obligation does not apply in respect of :

         (a) any Cyprus ship, to which the provisions of paragraph (b) of subsection (3) of section 9 apply οr

        (b) any Community ship to which the provision of shipmanagement services in relation to its crewing  and technical management is entirely contracted to a Cyprus οr a Community  shipmanagement company,  which has an office in Cyprus manned with  a sufficient in number and qualifications personnel , for technical, administration and accounting matters relating to ships.  

 

 

 

(2) The manner in which any tax payable under this subsection is assessed and collected, the procedure therefore, any objections against such assessment or collection, the right to a hierarchical recourse to the Member against any decision of the Director and the procedure therefore and any provision as to criminal offences related therewith, are set up in  the Third Schedule of this Law.

 

 

 

 

(3) By way of derogation from the provisions of this Law, any person to whom the provisions of subsection (1) apply, has a right to opt to be taxed in respect of any particular year in accordance with the provisions of any federal law in force regulating income tax which, had the provisions of paragraph (b) of subsection (1) of section 4 not been applicable, would be applicable to such person’s income from the provision of ship-management services:

 

 

 

Provided that, if a person opts to be taxed as provided above, the provisions of subsection (1) are not applicable.

 

 

 

(4) The option granted under subsection (2) may be exercised by  a written notice addressed to the  Directorate, with copy to the officer of the federal government responsible for the collection of federal taxes and may be given for the tax year ……+ by the ……, and, for any subsequent federal tax year at least thirty days prior to the 1st January of the relevant year and shall remain in force until it is withdrawn in the same manner.  A notice of withdrawal given during the term of any year shall become effective on the 31st December of that year and the provisions of subsection (1) shall be applied as from the 1st January of the following year.

 

 

 

 

Supplementary assessment and refund of tax.

7. If for any reason it becomes necessary to make a supplementary assessment of tonnage tax for any year, or if the shipowner has paid for any year tonnage tax in excess of the amount due under the provisions of section 5 of this Law, the Director   is empowered, within a period of six years from the end of the year concerned, to proceed and make a supplementary assessment, collect the tonnage tax due or, as the case may be, refund any amount paid in excess.     

 

 

Lay-up of ships and lay-up certificates.

8. - (1) In case of a lay-up of a Cyprus ship either in Cyprus or in a foreign country, for a continuous period of at least three months, the tonnage tax due under the provisions of section 5 of this Law, shall be reduced by seventy-five per cent (75%) for as long as the lay-up of the ship lasts, provided that a lay-up certificate issued either by the competent port authority of Cyprus or, a consular officer thereof, or by the competent port authority of the country where the ship is laid-up, is submitted.

 

 

 

(2) The lay-up certificate shall affirm the lay-up and its duration and shall be submitted to the Directorate ¾

 

 

 

 

 

(a)       within three months from the date of commencement of the lay-up, or,

 

 

 

 

 

(b)       within six months from the last day of the lay-up period of the ship, according to the lay-up certificate of the ship.

 

 

 

 

(3) Late submission of a lay-up certificate shall not be accepted to reduce the payable tonnage tax of the ship. The same applies in cases where a lay-up certificate is submitted after the transfer of ownership of the ship, or the deletion of the ship from the Cyprus register, if the lay-up period referred to in the certificate relates to a period before the date of transfer or deletion of the ship, unless the lay-up is reported before the transfer or deletion and the certificate is produced within one month from the date of the relevant act.                                                     

 

 

Reduction and return of tonnage tax

9. - (1) The tonnage tax due under the provisions of section 5 of this Law shall be reduced and, provided that it has been paid, refunded, in the circumstances provided for in the following provisions of this section, provided that the remaining pre-requisites of these provisions, are fulfilled.      

 

 

 

(2) In the case of ships belonging to registered nautical clubs  recognised by the Athletic Organisations of the constituent states or to marine training schools approved by the Directorate and which are used exclusively for the purposes of the nautical club or the marine training school, the tonnage tax due under section 5 shall be reduced by ninety per cent (90%).        

 

 

 

(3) In the case of ships of gross tonnage over one hundred (100) units, tonnage tax under section 5, shall be reduced as follows:

 

 

(a)(i)            By two and a half per cent (2.5%) for every month a a cadet merchant shipping officer, who is a resident in Cyprus for more than 6 months, is employed,:

        

(ii)                the above percentage shall be reduced by half in the case of passenger ships;

(iii)               the fact of employment of Cyprus resident cadet merchant shipping officers  and the period thereof shall be proved by the ship’s articles, inspected and certified by a competent officer of the Directorate  or, by a consular officer of Cyprus or, by a certified copy of the ship’s articles;

(iv)               refund of the tonnage tax is effected by application of the shipowner submitted within one year from the end of the year during which the tonnage tax is paid. The necessary supporting documents shall also be submitted with the application;

(v)                as long as there are other outstanding debts of the ship to Cyprus, the refundable tonnage tax under the provisions of this section shall he withheld and applied, wholly or partly, accordingly, towards the discharge of these debts. Similarly, provided that the shipowner consents, the same procedure shall be followed for the discharge of any future tonnage tax debts of the ship;

(vi)              in the application of the provisions of this paragraph no reduction in tonnage tax shall be allowed in excess of fifty per cent (50%) of the tonnage tax due under the provisions of section 5.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b)(i)           By thirty per cent (30%), provided the management of the ship, in relation to her  crewing and technical management  is  entirely contracted to a Cypriot or to a Community ship-management company, which has an office in Cyprus manned with personnel sufficient in number and qualifications, for technical, administrative and accounting matters relating to ships;

(ii)               ship-management, in relation to  crewing, means the supply of the whole crew of the ship, by the ship-management company, in accordance with the relevant Laws and Regulations being in force at the time;

(iii)              ship-management in relation to its technical management  means control of the condition of the hull of the ship and her engines by the ship-management company, in order to maintain the standards acceptable to Cyprus according to the relevant Laws and Regulations for the time being in force;

(iv)              personnel sufficient in number and qualifications means, in the case of a company managing up to ten ships, at least five persons, including one qualified marine engineer and an experienced  crew manager, and in the case of a company managing more than ten ships, at least ten persons, including two qualified marine engineers and an experienced  crew manager;

(v)            the assignment of the management of the ship to a Cypriot or to a Community ship-management company as above, is proved by the ship-management agreement concluded between the shipowner or the bareboat charterer of the Cyprus ship with parallel registration in a foreign register, and the company:

Provided that, the company is the same as the one declared in respect of implementation  of the ISM Code as in force according to a decision issued under section 3 of the Federal Law on the Implementation of the 1948 International Convention for the Intergovernmental Maritime Consultative Organization;

 

 

 (vi)            the reduction shall be taken into account from the date of  submission of the ship-management agreement and shall continue for the whole period during which the ship-management agreement is in force. The burden of proof that the ship-management agreement is in force lies with the person claiming such a reduction;

(vii)          notwithstanding the provisions of subparagraph (vi), the tonnage tax shall be paid in full and the amount which results from the 30% reduction of the tax, shall be refunded after application by the shipowner or the shipmanagement company or the bareboat charterer, as the case may be, which application in so far as it concerns ships registered in the Cyprus register under section 5 of the Federal Law on Merchant Shipping (Registration of Ships, Sales and Mortgages) , shall be submitted within one year from the end of the year for which the tax was paid and, in so far as it concerns ships registered as above, under sections  29 and 39 of the said Law, shall be submitted within one year from the end of parallel registration:

        Provided that, in case of deletion or, termination of the parallel registration, the application shall be submitted within one year of such deletion or termination:

                     Provided further that, the above-mentioned application shall be accompanied by a declaration of the ship-management company that, the ship-management agreement was in force during the whole period for which the reduction is claimed.

 

 

 

 

     (4) The refund of the tonnage tax shall be effected by application of the shipowner submitted within one year from the end of the year during which the tonnage tax is paid. The necessary  supporting documents are also submitted with the application.                 

 

 

Claims for fees, dues, or tonnage tax, constitute a charge.

10. Claims for fees, dues, or tonnage taxes, due under the provisions of this Law, constitute a charge on the ship, and shall have priority over any other creditors, but shall follow in rank the last mortgage.

 

Power of the Director  to refuse to proceed with actions.

11. The Director following an application by a shipowner, is empowered to refuse to perform any act, issue certificates, or grant permits or exemptions under the provisions of any law in force in Cyprus, until the taxes, fees and dues owed under this Law and claimed by Cyprus, have been paid.  

 

Documents referring to ships.

12. All documents, which refer to Cyprus ships and deposited under the provisions of any law in force in Cyprus, shall be accepted, provided they are drafted in a language comprehensible to the officer authorised by law to accept such documents.

 

 

Regulations.

13. -(1) The Presidential Council may make Regulations published in the Gazette  in order to regulate any matter, which under this Law  required regulation or prescribition.

 

 

Annex I

      (2) The Regulations set out in Annex I shall be deemed to be Regulations made under this section.

 

 

 

     (3) The Presidential Council may, at any time, amend, repeal or substitute, in whole or in part, the Regulations set out in the Annex hereto.

 

 

Prescription of forms.

14. The prescription of the forms necessary for the purposes of this Law is vested with the Director. 

 

 

 

     (

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FIRST SCHEDULE

(Section 3)

 

A —    FEES TO BE PAID ON REGISTRATION, RE- REGISTRATION. CON­TRACTUAL ETC., TRANSFER. MORTGAGE ETC., OF SHIPS.

 

 

Pounds*

Cents

 

1.Initial or permanent registration fees after expiration of the provisional registration:

 

 

 

 

 

 

 

(a)    Ships, other than passenger ships:

 

 

 

 

 

 

 

(i) For each unit of gross tonnage up to 5,000 units..…………………………….………………

 

-

 

10

 

(ii) for each unit of gross tonnage over 5,000 units and up to 10,000 units.….……….………..

 

-

 

8

 

(iii) for each unit of gross tonnage over 10,000 units…………………….…………………………..

 

-

 

4

 

(iv) minimum fee…………………………………..

125

-

 

(v) maximum fee……………………..……………

3000

-

 

 

 

 

 

(b)    Passenger ships:

 

 

 

 

 

 

 

(i) For each unit of gross tonnage………..……...

-

15

 

(ii) minimum fee

       250

-

 

 

 

Pounds

Cents

 

(c)  Ships belonging to registered nautical clubs, recognised by the Athletic Organisations of either constituent states or to marine training schools approved by the Directorate which are used exclusively for the purpose of the nautical club or of the marine training school:

 

 

 

The fees prescribed in the preceding sub- paragraphs (a) and (b) reduced by ninety percent (90%).

 

 

 

 

 

 

 

2. Re-registration fees:

 

 

 

 

 

 

 

The same fees as those applicable for initial registration:

 

 

 

Provided however that, where a ship permanently registered is deleted and later re-registered, while the beneficial ownership of the ship remains with the same owner as before deletion, the re-registration fees are reduced by fifty per cent (50%).

 

 

 

 

 

 

 

3. 3.Fees for the contractual or for a transmission transfer, for a registration anew, for mortgaging and transfer of a mortgage and also for the transfer of a mortgagee’s interest,

 

 

 

 

 

 

 

 

Pounds

Cents

 

(a)  For each unit of gross tonnage up to 10,000 units…………………………………………………

 

-

 

2

 

 

 

 

 

(b)  For each unit of gross tonnage over 10,000 units……………………………………………….

 

-

 

1

 

 

 

 

 

(c)     minimum fee ………………………….…………..

30

-

 

 

 

 

 

4. Registration and re-registration fees for ships of a foreign registry with the status of parallel registration in the Cyprus Register:

 

 

 

 

 

 

 

The initial registration fees payable by Cyprus ships increased by 20%:

 

 

 

 

 

 

 

Provided that where a ship of a foreign registry with the status of parallel registration in the Cyprus Register is deleted and later re-registered, while the chartering is effected for the benefit of the same charterer prior to the deletion, the re-registration fees are reduced by fifty per cent (50%).

 

 

 

 

 

 

 

The fees and dues payable are paid in advance at the time par­allel registration is effected, and cover the whole period for which the status of parallel registration is in force. Fees and dues are not refunded even if the status is earlier terminated.

 

 

 

 

 

 

 

B — FEES TO BE PAID ON REGISTRATION, TRANSFER AND MORT­GAGE OF SMALL VESSELS WHICH OPERATE EXCLUSIVELY WITHIN THE TERRITORIAL WATERS OF CYPRUS AND OF HIGH SPEED SMALL VESSELS.

 

 

Pounds

Cents

 

1. Initial registration fees and fees for the issue of a note of record:

 

 

 

 

 

 

 

 

 

 

 

 

 

(a)  For small vessels belonging to registered nautical clubs recognised by the Athletic Organisations of either of the <constituent states> or to marine training schools approved by the Directorate used exclusively for the purposes of the nautical club or of the marine training school  and of small vessels used exclusively in fishing…………………………………………….

 

 

 

 

 

 

5

 

 

 

 

 

 

-

 

 

 

 

 

(b)     For other small vessels………..…………………

15  25

-

 

 

 

 

 

2.  Fees for transfer of ownership, transmission, constitution of mortgage, change of name or transfer of mortgage…

 

5  10

 

-

 

 

 

 

 

 

Pounds

Cents

 

3. Fees for the re-issue of a note of record                                                .

 

5  10

 

-

 

 

 

 

 

4. High speed small vessels navigation license::

 

 

 

 

 

 

 

(a)    of a total length up to 6 metres…………………

30  35

-

 

 

 

 

 

(b)  of a total length  over 6 metres and up to 10 metres, per metre…………………………………

 

5  8

 

-

 

 

 

 

 

(c)  of a total length over 10 metres and up  to 15 metres, per metre………………………………….  

 

8  15

 

-

 

 

 

 

 

5. Renewal of high speed small vessels circulation license……………………………………………………

 

10

 

-

 

 

 

 

 

6. Initial or periodical inspection of high speed small vessels…………………………………………………..

 

20  30

 

-

 

 

 

 

 

Additional inspection of high speed small vessels..…

20  30

-

 

 

 

 

 

The amounts in the above paragraph 6 include travelling expenses and any other expenses. 

 

 

 

 

 

 

 

 

Pounds

Cents

 

7.(a)High speed small vessels Operator’s License:

 

 

 

 

 

 

 

For one year……………………………………………..

5  10

-

 

For five years…………………………………………….

15  35

-

 

Up to the age of seventy.……………………………….

25  50

-

 

(b) For the issue of a copy of a high speed small vessels Operator’s License

 

10

 

 

8.(a) High speed small vessels learner operator license

5

-

 

(b) For the issue of a copy of a high speed small vessels learner’s  operator license

10

 

 

 

 

 

 

 

 

 

 

C — MISCELLANEOUS FEES

 

 

 

 

Pounds

Cents

 

1.For inspection of register……………………………..

5  20

-

 

 

 

 

 

 

 

 

 

 

2. For a certified copy of the particulars of the ship entered in the Register, for a certificate of ownership and encumbrances,       or for any other certificate relating to the ship, not mentioned in or otherwise provided for………………………………………………

 

 

 

 

10  20

 

 

 

 

-

 

 

Pounds

Cents

 

3.(a) For a certified copy of any declaration or document, a copy of which is admissible as evidence by law………………………………………….

 

 

5  20

 

 

-

 

 

 

 

 

(b) Especially in relation to mortgages—

 

 

 

For a certified copy of the mortgage   deed…………………………………………….

 

10  20

 

-

 

 

 

-

 

 

 

 

 

 

 

4. For affixing the official seal and signature to any document not expressly mentioned here or not otherwise provided for………………………………….

 

 

5 20

 

 

-

 

 

 

 

 

5. For alteration of the particulars entered in the register, in relation to tonnage, dimensions or  engines of the ship………………………………………                                    

 

 

25  50

 

 

-

 

 

 

 

 

6. For the examination of an application for the registration of the ship…………………………………..     

 

15  20

 

-

 

 

 

 

 

7. For the examination of an application to grant permis­sion for the change of the name of the ship….       

 

15  20

 

-

 

 

 

Cents

 

8.     Approval and change of the name of the ship…….

80

-

 

 

 

 

 

9. Reservation of a specific name to be allocated to a ship, for a period longer than one month, for each month……………………………………………………..

 

 

5

 

 

-

 

 

 

 

 

10.  Issue or replacement of a provisional, permanent or par­allel, certificate of registration……..

 

10  20

 

-

 

 

 

 

 

11.  Issue of a carving and marking note……………..

10  20

-

 

 

 

 

 

12.  Issue of a certificate of insurance or other financial security in respect of civil liability for oil pollution damage………………………………………..

 

 

20  30

 

 

-

 

 

 

 

 

 

 

13.  Issue of a certificate of insurance or other financial security in respect of civil liability  for Bunker oil pollution damage…………………………

 

 

       30

 

 

 

 

 

 

14.  Issue of a certificate of insurance or other financial security in respect of civil liability for damage in connection with the carriage of hazardous and noxious substances by sea……..

     

 

 

 30

 

 

 

 

 

 

 

 

 

 

15. Endorsement of entries and recordings for the bridge log–book………………………………………….

 

5  10

 

-

 

 

 

 

 

Endorsement of entries and recordings for the engine log –book...………………………………………

 

5  10

 

-

 

 

 

 

 

Endorsement of   entries and recordings for the        radiocommunications log–book……………………….

 

5  10

 

-

 

 

 

 

 

 

 

 

 

Endorsement of oil record book entries……………….    

5  10

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Endorsement of books or documents not specifically provided in the present legislation……………………..         

 

5  20

 

-

 

 

 

 

 

 

16.  Issue of a Continuous Synopsis Record under the International Code for the Security of Ships and Port Facilities (ISPS Code)……………………

 

 

 

25

 

 

 

 

 

 

 

D — FEES TO BE PAID ON THE SURVEY AND INSPECTION OF SHIPS ON APPLICATION BY THE SHIPOWNER.

 

 

 

Pounds

Cents

 

1.  For the survey and inspection of the seaworthiness of a ship or of a small vessel and determination of the number of passengers allowed to be carried in coastal voyages:

 

 

 

 

 

 

 

 

 

 

 

 

(a)   Up to 30 passengers………………………………. 

70 50

 

 

 

 

 

 

(b)   31 up to 50 passengers.……………………….

100150

-

 

 

 

 

 

(c)   51 up to 100 passengers………………………….      

150200

-

 

 

 

 

 

(d) over 100 passengers………………………………..

200300

-

 

(e)  Vessels permitted to sail abroad carrying up to 12 passengers ………………………………………                  200250                                    

 

 

 

 

 

Pounds

 

Cents

 

2. For carving and marking inspection of the ship, for each visit to the ship…………………..………………...

 

30 50

 

-

 

The amounts provided in paragraphs 1 and 2 above include travelling expenses that may arise from the inspection of such vessels in Cyprus.   

 

 

 

 

 

 

 

3. Survey and inspection for the issue of international certificates:

 

 

 

 

 

 

 

(a) For load lines—

 

 

 

 

 

 

 

(i) of ships of 150-499 units of gross tonnage…………………………………………

 

200

 

-

 

(ii) of ships with 500-4999 units of gross tonnage…... ……………………………………

 

300

 

-

 

(iii) of ships with 5000-49999 units of gross tonnage…………………………………………

 

800

 

-

 

(iv) of ships with 50000 units of gross tonnage and above……………………………

 

1000

 

-

 

 

(v) for the annual survey and inspection of the load lines an amount equal to twenty per cent (20%) of the above fees shall be paid.

 

 

 

 

 

 

 

 

 

 

 

Pounds

Cents

 

(b) for safety construction—

 

 

 

 

 

 

 

 

(i) ships of 500-4999 units of gross tonnage…………………………………………

 

200

 

-

 

 

(ii) ships of 5000-49999 units of gross tonnage…….………………………………….

 

500

 

-

 

    

(iii)    ships of 50000 units of gross tonnage and above…………………………………….

 

600

 

-

 

 

(iv)    for the annual survey and inspection of the ship in order to confirm the safety of her construction, an amount equal to fifty per cent (50%) of the above fees shall be paid.

 

 

 

 

 

 

 

(c) for safety equipment—

 

 

 

       

 

 

 

 

(i) ships of 500-4999 units of gross tonnage…………………………………………              

 

200

 

-

 

 

(ii) ships of 5000-49999 units of gross tonnage…………………………………………

 

500

 

-

 

    

(iii) ships of 50000 units of gross tonnage and above………………………………………

 

600

 

-

 

 

(iv) for the annual survey and inspection of the ship in order to confirm the safety of her equipment, fifty per cent (50%) of the above fees shall be paid.

 

 

 

 

 

Pounds

Cents

 

(d) for safety radiotelephony/radiotelegraphy……..…

100

-

 

 

 

 

 

(e) for pollution prevention—

 

 

 

 

 

 

 

 

(i) tankers of up to 4999 units of gross tonnage….……………………………………...

 

300

 

-

 

 

(ii) tankers of 5000-9999 units of gross tonnage….……………………………………...

 

400

 

-

 

 

(iii) tankers of 10000 units of gross tonnage and over.………………………………………

 

500

 

-

 

 

(iv) for cargo vessels, fifty per cent (50%) of the above fees shall be paid;

 

 

 

 

(v) for the annual survey and inspection, an amount equal to fifty per cent (50%) of the above fees shall be paid.

 

 

 

 

 

 

 

(f) For fitness for carriage of chemicals or dangerous cargoes…………………………………………………...          

 

1000

 

-

 

 

 

 

 

(g)   For passenger ship safety—

 

 

 

 

 

 

 

 

(i) ships up to 499 units of gross tonnage………

150

-

 

       

(ii) ships of 500-1599 units of gross tonnage and above, and

(iii) ships of 1600 units of gross tonnage and above………………………………………1000……

 

250

 

-

 

 

Pounds

Cents

 

(h) For cargo ships safety certificate not exceeding 500 units of gross tonnage……………………………..

 

75

 

-

 

 

 

 

 

4. (a) Audit of the company's or ship's safety management system and issue of document of compliance, or of the safety management certificate, respectively:            

 

Initial and renewal audit-

 

 

 

Fee: 500 [TC 250]pounds per day.

 

 

 

 

 

 

 

Indicative table of the time needed for the audit and the issue of a confirmation attestation or for the renewal of a document of compliance for companies:

 

 

 

 

 

Number of persons

employed by the company

______

Initial audit or certificate renewal audit

______

Annual or additional audit

 

_______

 

 

 

 

 

Up to 10 persons

2 days

1 day

 

11-25 persons

3 days

2 days

 

26-75 persons

4 days

3 days

 

75-150 persons

5 days

4 days

 

More than 150 persons

 

6 days

 

5 days

 

The above is applicable for companies managing only one type of ship.  For every additional type of ship a 50% increase is applied to the above.

 

 

 

(b) Audit of the ships safety management system and issue of attestation or renewal of a safety management certificate.

 

 

 

Type of ship

 

______

Initial audit

 

______

Intermediate audit

­­­______

Renewal audit

 

______

 

 

 

 

 

 

 

 

Bulk Cargo

550

500

550

 

 

 

 

 

 

 

 

Tanker

650

550

650

 

 

 

 

 

 

 

 

Passenger

2000 [TC 600]

1900[TC400]

1900[TC600]

 

 

 

 

 

 

 

 

The above fees concern compensation per man-day or part of it.

 

 

 

Manual review:  500 [TC 250]pounds per man day or part of it.

 

Additional audit: 500 [TC 250]pounds per man day or part of it.

 

 

 

(c) Additional charges:

 

(i) Real expenses are charged.

 

(ii) Travelling time is charged at 250 [TC 125]pounds per day.

 

(iii) Work during weekends and public holidays, following the shipowners’ request, is charged in proportion 1,5 of the above fees (including travelling time).

 

 

 

E. FEES TO BE PAID ON THE MEASUREMENT OF THE TONNAGE OF SHIP.

 

 

Pounds

Cents

 

1. For ships other than passenger ships:

 

 

 

 

 

 

 

(a) Up to 24 metres ……..

50  75

-

 

 

 

 

 

(b) Of 24 metres and over:

 

 

 

 

 

 

 

(i) for each unit of gross tonnage up to 1599 units……………………………………………..

 

-

 

10  12

 

(ii) for each unit of gross tonnage between 1600 up to 9999 units…..……………………..

 

-

 

5  6

 

(iii) for each unit of gross tonnage of 10000 units and over………………………………….

 

-

 

1

 

(iv) minimum fee……………………………….

100150

-

 

 

 

 

 

2. For passenger ships:

 

 

 

Double the fees provided in the preceding subparagraphs (a) and (b) of paragraph (1) shall be paid.

 

 

 

 

Pounds

Cents

 

3. Small vessels not exceeding 15 units of gross tonnage, employed solely in fishing or belonging to regis­tered nautical clubs recognised by the Athletic Organisations of either of the constituent states or to marine training schools approved by the Directorate and used exclusively for the purposes of the nautical club or of the marine training school, are exempted from the payment of fees for the measurement of tonnage.

 

 

 

 

 

 

 

F —    FEES TO BE PAID IN RELATION TO THE MANNING OF SHIPS AND TO THE ISSUE OF CERTIFICATES OF COMPETENCY

 

 

Pounds

Cents

 

1. For the issue of a document of safe manning...…...

20  25

-

 

 

 

 

 

 

 

-

 

 

 

 

 

3. For the issue of a seafarer’s Identification and Sea Service Record Book. ………………………………….

 

25  30

 

-

 

 

 

 

 

4.  For the endorsement of ships’ articles..……...……

5  10

-

 

 

 

 

 

 

 

5. For the endorsement of a seafarer‘s certificate of service…………………………………………………….

 

Free

 

 

 

Pounds

Cents

 

6. For the endorsement of a seafarer ‘s certificate of character…………………………………………………

 

Free

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

8.    For the issue of a certificate of competency to /

Training Documentary Evidence to -

 

 

 

 

 

 

 

 

(a) officers graduated from Cypriot marine training schools (Certificate of Competency)………………..

 

Free10

 

 

 

 

 

 

(b) officers graduated from foreign marine training schools (Certificate of Competency)………………

 

1520

 

-

 

 

 

 

 

(c) ratings graduated from Cypriot marine training schools (Training Documentary Evidence) ……….

 

10

 

 

 

 

 

 

 

(d) ratings graduated from foreign marine training schools (Training Documentary Evidence)………..

 

1015

 

-

 

 

 

 

 

 

 

 

 

 

10. For the endorsement attesting the recognition of non- Cyprus Certificates of Competency

 

 

20

 

 

G —    FEES TO BE PAID FOR THE APPROVAL OF EXEMPTIONS OR SPECIAL ARRANGEMENTS

 

 

Pounds

Cents

 

 

 

 

 

1. For the examination of an application for the granting of exemptions from Regulations in force or approval of special or equivalent arrangements regarding a ship, under the existing legislation at the time………………………………………………………..

 

 

 

 

[50]

 

 

 

 

-

 

 

 

 

 

2. For the issue of a document of safe manning, specifying a special composition for the crew………..

 

[50]

 

-

 

 

 

 

 

3.     For the examination of an application to grant a special permit to a seaman to hold, for a limited period of time, a position immedi­ately higher than the one he is entitled to, according to his certificate of competency under the existing legislation.. ………

 

 

 

 

[50]

 

 

 

 

-

 

 

 

 

 

4. For the examination of an application to grant a transport license for an increased number of passengers on a passenger ship, either for specified voyages or for a specified period of time. ……………

 

 

 

[125]

 

 

 

-

 

 

 

 

Pounds

Cents

 

5. Approval of a timetable for rectification of deficiencies………………………………………………

 

100[TC50]

 

-

 

 

 

 

 

H —    FEES TO BE PAID FOR THE EXAMINATION AND APPROVAL OF STABILITY STUDIES, PLANS AND MANUALS

 

 

Pounds

Cents

 

1. For the examination and approval of stability study of cargo ships—

 

 

 

 

 

 

 

(a)   up to 24 metres……...

50

-

 

(b) of 24 metres and over

 

 

 

(i) of 50 and up to 499 units of gross tonnage……..

100150

-

 

(ii)   of 500 up to 1599 units of gross tonnage ……….

250300

-

 

(iii) of 1600 units of gross tonnage and over……….

500

-

 

Provided that for stability studies, already issued and/or approved by the previous Flag Registry, an amount equal to twenty five per cent (25%) of the above fees shall be paid.

 

 

 

 

 

-

 

 

 

 

 

2.For the examination and approval of stability study of pas­senger ships—

 

 

 

(a)    up to 24 metres……...

Provided that for stability studies, issued by recognized members of the Technical Chamber of Cyprus an amount equal to fifty per cent (50%) of the above fees shall be paid.

 

100

 

 

(b)    of 24 metres and over

 

 

 

 

(i) of 50 up to 499 units of gross tonnage……………

200  300

 

 

Provided that for stability studies, issued by recognized members of the Technical Chamber of Cyprus an amount equal to fifty per cent (50%) of the above fees shall be paid.

 

-

 

 

 

 

 

 

 

 

 

(ii) of 500 up to 1599 2000 units of gross tonnage…………

500 600

-

 

Provided that for stability studies, already issued and/or approved by the previous Flag Registry, an amount equal to fifty per cent (50%) of the above fees shall be paid

 

 

 

(iii)  of 1600 2001 units of gross tonnage and over………...

2000

-

 

Provided that for stability studies, already issued and/or approved by the previous Flag Registry, an amount equal to fifty per cent (50%) of the above fees shall be paid

 

 

 

 

3. For the examination and approval of a grain-loading manual…………………………………………..

 

1000

 

-

 

Provided that for loading manuals, already issued and/or approved by the previous Flag Registry, an amount equal to twenty five per cent (25%) of the above fees shall be paid

 

 

 

 

 

 

 

4.  For the examination and approval of ‘Shipboard Oil Pollu­tion Emergency Plans”, as provided by Regulation 26 of Annex I of the International Convention for the Prevention of the Pollu­tion of the Sea from Ships of 1973, its Protocol of 1978 and the Federal Law Implementing the International Convention for the Prevention of Pollution from Ships and for other matters connected therewith:

 

 

 

 

 

 

 

(a) For all ships other than tankers…………………….

200

-

 

 

 

 

 

(b) For tankers……………………………………………

400

-

 

 

 

 

 

5. For the examination and approval of stability studies, plans and manuals other than the afore-mentioned: 15 20 pounds per hour or part of the actual working time and additionally any traveling or other expenses of the department of merchant shipping for this purpose.

 

 

 

 

 

I   DUES TO BE PAID FOR THE SURVEY AND INSPECTION OF SHIPS AND THE PROVISION OF SERVICES.

 

 

 

1. For the survey and inspection of a ship on application by the shipowner, except for the cases provided for in Parts D and E of this Schedule, in addition to the fees due in each case, dues equivalent to 25 pounds per hour or part of the actual working time, or waiting time which is not due to the fault of the officer conducting the survey and inspection shall be paid. All travelling expenses shall also be paid. In the cases provided for in Parts D and E of this Schedule, in addition to the fees due in each case, only the travelling expenses of the officer conducting the survey and inspection shall be paid, unless, due to the shipowner’s fault, the survey and inspection is not completed within one visit, with the exemption of paragraphs 1 and 2 of Part D.

 

 

 

Where it is necessary for an officer from the Central Offices of the Directorate or an officer placed at an office abroad, to travel to another country or a great distance across the same country, the travelling expenses will also include the wages, the approved allowance for living abroad and any other approved expenses of the officer, which correspond to the time the officer spent travelling from his base to the point where he will offer his services. This provision shall not apply for travelling within Cyprus.

 

2.  For the conduct, upon application, of specialised studies within the com­petency of the Directorate, for which no provision is made in this Schedule, and which do not require a visit of an officer onboard the ship, dues equivalent to 15  20 pounds per hour or part of the actual working time and in addition, any travelling expenses and other actual expenses of the Directorate for this purpose shall be paid.

 

 

 

3. For the provision, upon application, of common services after office hours of the Directorate, which do not require a visit onboard the ship, dues equivalent to 15  20 pounds per hour or part of the actual working time shall be paid.

 

 

 

4. Where implementation of the above requires the sending of an officer from the Directorate abroad or, the engagement of an officer already placed abroad, in addition to the dues defined in the preceding paragraphs, allowances for living abroad corresponding to the actual working time of the officer shall also be paid.

 

 

 

5. For the survey and inspection of a Cyprus ship, abroad, following her detention by Cyprus authorities or by foreign authorities, in order to verify that the deficiencies observed have been rectified, the amount of 500 pounds shall be paid for a period up to three hours of the actual working time, or waiting time which is not due to a fault of the officer conducting the survey and inspection. For each additional hour the amount of 100 pounds shall be paid. In addition all travelling expenses and other expenses shall be paid.

 

 

 

6.  For the survey and inspection of a Cyprus ship or, any other ship, in Cyprus, following her detention by the Cyprus authorities, in order to verify that the deficiencies observed have been rectified, where the survey and inspection is effected after government office hours, the amount of 250 pounds shall be paid for a period up to three hours of actual working time, or waiting time which is not due to a fault of the officer conducting the survey and inspection. For each additional hour the amount of 50 shall be paid pounds.        

 

 

 

 

 

 

 

 

 

 

SECOND SCHEDULE

(section 5)

RATES FOR THE CALCULATION OF THE TONNAGE TAX

 

1.  On Cyprus ships an annual tonnage tax shall be imposed according to the following table ¾

 

 

 

(a)  on ships of gross tonnage up to 1600 units tonnage tax of 100 pounds and in addition 26 cents per unit of gross tonnage shall be imposed;

 

 

 

(b)  for each additional unit of gross tonnage over 1600 units and up to 10000 units, 16 cents;

 

 

 

(c)  for each additional unit of gross tonnage over 10000 units and up to 50000 units, 6 cents;

 

 

 

(d)  for each additional unit of gross tonnage over 50000 units, 4 cents.

 

 

 

2.The figures calculated under the preceding paragraph shall be multi­plied by the corresponding rate, prescribed below:

 

AGE OF SHIP

RATE

 

Up to 10 years

0.75

 

11 up to 20 years

1.00

 

Over 20 years

1.30

 

3. On passenger ships tonnage tax equal to double the amount corresponding to other ships under the preceding paragraphs shall be imposed.

 

 

 

4. - (a) On ships of a foreign registry with the status of parallel registra­tion in the Cyprus Register, tonnage tax shall be imposed as in the case of other Cyprus ships, which is paid in advance at the time parallel registra­tion is effected and covers the whole period for which the status of parallel regis­tration is in force and is not refunded even if the status is terminated earlier.

 

 

 

        (b)  On Cyprus ships with the status of parallel registration in a foreign regis­try, tonnage tax shall be imposed as in the case of other Cyprus ships, which is paid in advance at the time parallel registration is effected and cov­ers the whole period for which the status of parallel registration is in force. Where however, the ship is deleted from the Cyprus Register prior to the termination of her status of parallel registration, the fraction of the tonnage tax that is propor­tional to the period from her deletion and up to the termination of the status of parallel registration shall be refunded upon application by the shipowner.

 

 

 

5. The age of the ship is determined by deducting the year when the keel of the ship was laid from the year of assessment of the tonnage tax.

 



+ Insert date of entry into force of this Law.