Multiple benefi ts of the RIF
Tax measures or exemptions:
- exemption from VAT and customs
duties:
• on the vessel upon import,
• the goods for victualling and
domestic tax, on petroleum products,
• on deliveries of goods aimed for
incorporation into the vessel,
• on maintenance, conversion, repair,
chartering and hiring operations;
- for crews resident in France:
exemption from employer
contributions under the seaman's
social protection system - ENIM;
- fl at-rate taxation system based
on tonnage.
RIF is a register that guarantees a
high level of social protection and
good employment condition for
seamen. Therefore RIF is already full
MLC compliant.
RIF enables seamen to validate sailing
time in order to obtain or maintain
STCW certifi cates.
One requirement: a crew made up of
25% of european communi