This Act establishes a harbor fee payable to the national treasury whenever a ship enters a Greenlandic port, defines broad exemptions (e.g. Greenland-registered fishing vessels, state or humanitarian ships, ships stopping only for emergencies or crew change), and sets the fee rates per gross ton and duration depending on ship type, including extra charges for cargo operations. It regulates how the fee is calculated, when it must be paid (at arrival and no later than departure), allows the tax authority to estimate the fee if data is missing, imposes interest on late payment, enables ship detention for non-payment, and provides appeal rights, enforcement and criminal penalties for false information or non-cooperation. The government may issue further implementing rules or grant exemptions.
Greenland (Denmark) · 1992-10-30