Statute Details
- Title: Merchant Shipping (Fees) Regulations
- Act Code: MSA1995-RG17
- Type: Subsidiary legislation (sl)
- Authorising Act: Merchant Shipping Act (Chapter 179), Section 213
- Citation: Merchant Shipping (Fees) Regulations (Rg 17)
- Gazette / Notification: G.N. No. S 158/1995
- Revised Edition: 1997 RevEd (15 June 1997)
- Current status (as provided): Current version as at 27 Mar 2026
- Key provisions (from extract): Regulation 1 (Fees); Regulation 2A (Temporary partial waiver); Regulation 3 (Definitions and transitional)
- Schedules referenced: First Schedule (fees by matter); Second Schedule (annual administrative fee for ships); Third Schedule (annual administrative fee for tankers)
What Is This Legislation About?
The Merchant Shipping (Fees) Regulations set out the fee framework for certain administrative and regulatory matters under Singapore’s merchant shipping regime. In practical terms, the Regulations tell shipowners and other maritime stakeholders what they must pay to the Director (as defined in the Merchant Shipping Act framework) when dealing with specified shipping-related matters.
The Regulations are not a “standalone” licensing or compliance code. Instead, they operate as a charging instrument: they attach monetary amounts to particular “matters set out in the First Schedule”. This means that the substantive obligations (for example, training/certification, approvals, or other regulatory processes) typically arise from other merchant shipping regulations and the Merchant Shipping Act, while the Fees Regulations determine the cost of engaging with those processes.
A notable feature is the introduction of an “annual administrative fee” option. Rather than paying individual fees for multiple specified matters, an owner of a ship (or tanker) may elect to pay a corresponding annual administrative fee. This election can simplify budgeting and reduce administrative friction, but it is subject to conditions, pro-rating rules, and rules about fees already incurred.
What Are the Key Provisions?
1. Regulation 1: Fees payable to the Director
Regulation 1(1) establishes the baseline rule: subject to the later paragraphs (including the annual administrative fee option and GST treatment), the Director must be paid the fees set out opposite the relevant matters in the First Schedule. This is the core charging provision. For practitioners, the immediate task is usually to identify the “matter” that triggers a fee and then locate the corresponding amount in the First Schedule.
2. Regulation 1(2) and (3): Annual administrative fee option (ships and tankers)
Regulation 1(2) provides that an owner of a ship of a tonnage set out in the Second Schedule may, at the owner’s option, pay an annual administrative fee specified in the Second Schedule in lieu of paying all or any of the fees specified in certain Parts of the First Schedule. The “in lieu of” language is critical: it is not merely a discount; it is a substitution mechanism for specified fee categories.
Similarly, Regulation 1(3) provides the same concept for tankers (chemical tanker, liquefied gas tanker, or oil tanker as defined in Regulation 3). The annual administrative fee for tankers is set out in the Third Schedule, and it can replace specified fees in the First Schedule (again, for defined Parts and items).
3. Regulation 1(4): Pro-rating if the annual fee is paid after 1 January
If the annual administrative fee is paid after 1 January of any year, Regulation 1(4) requires pro-rating based on the number of months remaining in that year. Importantly, the pro-rating includes the month in which the owner opts to pay the annual administrative fee. This is a practical compliance point: the timing of the election affects the amount payable.
4. Regulation 1(5): Treatment of fees already incurred (refundability and continued liability)
Regulation 1(5) addresses a frequent dispute area: what happens to fees that have already been incurred when the owner later elects to pay the annual administrative fee.
If a fee (within the categories covered by the annual administrative fee option) has been paid as at the date of the election, it is not refundable. If it has not been paid as at that date, it remains payable. In other words, the annual administrative fee election does not operate retrospectively to extinguish liabilities already crystallised. Practitioners should therefore advise clients to consider the timing of the election carefully, particularly where multiple fee-triggering matters are expected within the same year.
5. Regulation 1(6): GST calculation timing
Regulation 1(6) provides that where GST is chargeable under the Goods and Services Tax Act 1993 in respect of any matter specified in the Regulations, GST is calculated based on the rate in force at the time the matter is supplied. This is a technical but important provision for invoicing and tax compliance. It aligns GST computation with the supply timing rather than the payment timing.
6. Regulation 2A: Temporary partial waiver (1 October 2024 to 31 December 2025)
Regulation 2A introduces a time-limited relief measure. For the period between 1 October 2024 and 31 December 2025 (both dates inclusive), an amount equivalent to 9% of each fee (exclusive of GST) is waived for specified items in the First Schedule.
The waiver applies to particular fee items across Parts of the First Schedule, including:
- Part II: items 11(b) and 12(a)(ii), 12(b)(ii), and 12(c)(ii)
- Part III: items 1, 2, 12, 13, and 15
- Part IV: items 4 and 5(b)
For legal and commercial stakeholders, the key interpretive points are: (i) the waiver is a percentage of each fee, (ii) it is calculated on the fee amount exclusive of GST, and (iii) it is limited to the specified date range and specified fee items. Practitioners should ensure that invoicing systems and billing narratives correctly reflect the waiver and do not inadvertently apply it to non-covered items.
7. Regulation 3: Definitions and transitional provisions
Regulation 3(1) defines terms used in the Fees Regulations. In particular, it ties tanker-related definitions to the Merchant Shipping (Training, Certification and Manning) Regulations (Rg 1). It also defines “tanker” to include chemical tankers, liquefied gas tankers, and oil tankers, and clarifies that “tons” and “tonnage” refer to gross tonnage.
Regulation 3(2) contains a transitional rule: nothing in the Regulations applies to any service provided before 1 April 1995. For such services, the fee payable is that applicable at the time the service was provided. This is a classic “non-retrospectivity” safeguard for fee charging.
How Is This Legislation Structured?
The Merchant Shipping (Fees) Regulations are structured around a small number of regulations and multiple schedules. The main architecture is:
Regulation 1 (Fees) sets the general rule for payment of fees under the First Schedule and introduces the annual administrative fee option via the Second and Third Schedules.
Regulation 2A (Temporary partial waiver) provides a time-limited reduction for specified fee items in the First Schedule.
Regulation 3 (Definitions and transitional) supplies interpretive definitions and a transitional rule for services provided before 1 April 1995.
The First Schedule is the principal fee table, listing “matters” and the corresponding fees. The Second Schedule and Third Schedule provide annual administrative fee amounts for ships and tankers, respectively, and specify the tonnage bands to which the annual fee option applies.
Who Does This Legislation Apply To?
The Regulations apply primarily to shipowners (and, by extension, those acting on their behalf) who must pay fees to the Director for matters set out in the First Schedule. The annual administrative fee option is expressly framed as an option available to an owner of a ship within defined tonnage categories.
For tankers, the Regulations apply to owners of vessels that fall within the tanker definition (chemical tanker, liquefied gas tanker, or oil tanker). The annual administrative fee option for tankers is governed by the Third Schedule. While the Regulations do not directly regulate operational conduct, they are binding on the fee-paying side of the maritime regulatory process and therefore affect budgeting, compliance planning, and invoicing.
Why Is This Legislation Important?
For practitioners advising maritime clients, the Merchant Shipping (Fees) Regulations are important because they determine the cost structure of engaging with Singapore’s shipping regulatory processes. Even where substantive compliance requirements are found elsewhere, the Fees Regulations govern the financial consequences of submitting applications, obtaining approvals, or otherwise triggering fee-bearing “matters”.
The annual administrative fee option is particularly significant. It allows clients to convert multiple fee events into a predictable annual payment, but it is not automatic. It requires an informed election by the owner and is governed by pro-rating and non-retrospective treatment of already incurred fees. This means counsel should consider the client’s expected transaction volume within a year, the timing of the election, and the status of any fees already paid or payable.
Finally, Regulation 2A’s temporary partial waiver demonstrates that the fee regime can be adjusted for policy reasons. Practitioners should therefore treat the First Schedule fee amounts as baseline figures and verify whether any time-limited waivers or amendments apply to the relevant fee items and dates. In practice, this affects contract pricing, tender submissions, and internal cost allocation for shipping operations.
Related Legislation
- Merchant Shipping Act (Chapter 179), Section 213 (authorising provision)
- Merchant Shipping (Training, Certification and Manning) Regulations (Rg 1) (definitions of tanker-related terms)
- Goods and Services Tax Act 1993 (GST chargeability and rate timing)
Source Documents
This article provides an overview of the Merchant Shipping (Fees) Regulations for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.