METHODICAL FOUNDATIONS OF HARBOUR DUES CALCULATION DEVELOPMENT
Topicality. Having carefully considered the Port Consumption Calculation Methodology presented for public discussion, Seaports Development Strategy Committee of Ukrainian Port Association's(“Ukrport”) notes some positive aspects related to the preparation of this important document, which is intended to streamline the pricing process in the area of charging port fees and to bring them up to necessary and sufficient level to ensure the normal operation of port facilities and navigational facilities, and, accordingly, the safety of navigation in the Ukrainian state responsibility zone. It should also be emphasized that the return to gross tonnage charging, rather than unit modulus, as is now the case, is a significant positive step and will contribute to greater acceptance and transparency of the Development Port Consumption Calculation Techniques. The same applies to the applied approach, which divides the port dues rate into two components: operating and investment. This is all the more important that the global approach, which uses most ports, considers port charges as a means of covering current costs for the maintenance of relevant facilities and facilities for which no commercial gain is foreseen. The commercial purpose of port facilities is to provide efficient and safe service at the port of vehicles and overload of goods, which is what creates the commercial benefit that is being generated by all participants in the transport process at the port. This is precisely because ships that use the port only as a harbor-warehouse are largely exempt from paying port duties in world practice. That is, the only source of formation of the investment component of port dues may be only depreciation of the relevant facilities.
Aim and tasks. A critical assessment of the construction of a methodology for calculating port fees. As a rule, in the world for port facilities, a linear method is used to calculate depreciation charges, but there is also the possibility to use certain methods of accelerated depreciation, which, however, operate simultaneously with the appropriate methods of transfer of losses caused by accelerated depreciation on the former or subsequent time periods, and simply to levy from the shipowner funds for future development is economically insolvent and does not correspond to good maritime practice. Unfortunately, this circumstance, besides the berthing fee, has not been taken into account at all when developing the Port Taxation Calculation Method, which is presented on the website of the Ministry of Infrastructure for public discussion. Thus, in the second paragraph of item 1.1. Section II of the general provisions reads as follows: "The investment component of the berthing rates is charged to port operators and other business entities engaged in economic activities using berths for handling, handling and storage of goods, servicing ships, and other facilities. with these types of economic activity. "
Research results. Next, it should also be noted that in the presented method: the base rate of the ship's fee includes: coverage of planned operating costs in accordance with the intended purpose of the ship's fee, planned operating and investment costs associated with the implementation of activities for the operation and development of the search and rescue system in the marine search and rescue region of Ukraine, marine research enterprises and river transport belonging to the sphere of management of the Ministry of Infrastructure of Ukraine. The base rate of the ship's fee is determined depending on the ship's specialization, taking into account the coefficients of K bulk carrier, K tanker, K container, K ro-ro, K passenger, other, reflecting the effect of the design features of the vessels on the ability to provide transportation of goods and / or passengers, while gross tonnage of these properties itself by itself already takes into account through the appropriate calculation methodology.
Base rate for lighthouse - coverage of planned operating and investment costs for the provision and development of navigational and hydrographic navigation support;
the base rate of the administrative fee includes: covering the costs of fulfilling Ukraine's obligations to comply with the legislation and regulations of navigation, international agreements of Ukraine with regard to navigation, the consent to be bound by the Verkhovna Rada of Ukraine, fulfillment of other tasks, in accordance with the international obligations imposed on the enterprises of the maritime industry, as well as merchant shipping, navigation on inland waterways, navigational and hydrographic provision of navigation, as well as in the field of maritime safety and river transport (except for the navigation safety of vessels of the fleet of the fishing industry);
That is, the base rate of the administrative fee also includes the costs, which are already somehow foreseen in the ship and beacon fees.
Conclusion. Having analyzed the rules of law, we can conclude that port dues are a fee for specific services to the shipowner who pays these fees. In the provision of these services, fixed assets and other non-current assets are very worn out, both physically and morally, in connection with which there is a need to direct port charges, first of all, this is the main source of renovation, repair, reconstruction and construction of hydro-technical constructions, dredging works to maintain the necessary depths in the water areas and approach channels of sea ports of Ukraine. In addition, the basis of the system of formation of tariffs for port dues is the cost of specific services received by shipowners. Control of the cost of these services with the help of a list of costs (covered by port fees), which are included in the cost, makes it possible to establish reasonable, competitive tariffs for port dues. At the same time, tariffs are kept at the market level, and if necessary, they may be justified (based on the analysis of cost of services) for the purpose, on the one hand, to ensure sufficient funds to cover costs included in cost, and on the other hand to ensure the attractiveness of port dues for shipowners, cargo owners in order to attract more cargo to seaports, primarily transit.
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