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CHAPTER 40 Taxes and Dues Clause

Voyage Charters

CHAPTER 40 Taxes and Dues Clause Taxes and Dues Clause Changes to Gencon 1976 are shown by underlining. 13. Taxes and Dues Clause 199 (a) On Vessel —The Owners shall pay all dues, charges and taxes customarily levied on the Vessel, howsoever the amount thereof may be assessed. 200 201 (b) On cargo —The Charterers shall pay all dues, charges duties and taxes customarily levied on the cargo, howsoever the amount thereof may be assessed. 202 203 204 (c) On freight —Unless otherwise agreed in Box 23, taxes levied on the freigh shall be for the Charterers’ account. 205 206 40.1 This clause is new in Gencon 1994. It reflects commercial practice and provisions to be found either in printed forms or expressly agreed. It will be noted, in relation to taxes on freight, that these are for the charterer’s account unless Box 23 states they are to be for the owner’s account. For the equivalent clause in the Asbatankvoy Charter, see Chapter 62 . Where the vessel is the subject of a chain of charters, the wording of this clause may only impose liability on charterers in respect of taxes (if any) payable on freight by the owner with whom the charterer is in an immediate contractual relationship, not liability in respect of that owner’s own contractual liability up the contractual chain in respect of taxes levied on and paid by some third party (e.g., head owner). 1

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