Division 4 A provisional statement of the fees due in respect of each fishing year shall be drawn up at the end of each calendar year, on the basis of the catch statements drawn up by the shipowners and forwarded simultaneously to the Seychelles' authorities and to the competent authorities of the Commission of the European Communities. The corresponding amount shall be paid to the Seychelles' Treasury by 31 December of the current year at the latest.

The final statement of the fees due in respect of a fishing year shall be drawn up by the competent authorities of the Commission of the European Communities, taking into account available scientific opinion, particularly of FAO and ORSTOM experts established in Seychelles, and any statistical data which can be gathered by an international fishing organization in the Indian Ocean.

The shipowners shall be notified of the statement and shall have 30 days in which to meet their financial obligations.