Customs procedures for temporary import for re-export

CIRCULAR

CUSTOMS PROCEDURES FOR IMPORT, EXPORT, TEMPORARY IMPORT FOR RE-EXPORT AND TRANSIT OF PETROL AND OIL CHEMICALS AND GASES; IMPORTATION OF RAW MATERIALS FOR PRODUCING AND PREPARING OR OUTWARD PROCESSING OF PETROLEUM AND GAS, IMPORT AND EXPORT OF CRUDE OIL AND OTHER IMPORTS, EXPORTS FOR PETROLEUM INDUSTRY

Pursuant to the Law No.54/2014/QH13 on Customs dated June 23, 2014;

Pursuant to the Law No.45/2005/QH11 on Export and Export Duties dated June 14, 2005;

Pursuant to the Law No.78/2006/QH10 on Tax administration dated November 29, 2006; the Law No. 21/2012/QH13 dated November 20, 2012 on amendments to a number of articles of the Law on Tax Administration ; the Law No.71/2014/QH13 dated November 26, 2014 on amendments to a number of articles of Laws on Taxes;

Pursuant to the Law No. 36/2005/QH11 on Commerce dated June 14, 2005;

Pursuant to the Law on Petroleum dated July 06, 1993; the Law dated June 09, 2000 on amendments to a number of articles of the Law on Petroleum ; the Law on amendments to a number of articles of the Laws on Petroleum dated June 03, 2008;;

Pursuant to the Law No. 05/2007/QH12 on Goods and product quality dated November 21, 2007;

Pursuant to the Government’s Decree No.08/2015/ND-CP dated January 21, 2015 on details and implementation of the Law on Customs in respect of customs procedures, inspection, supervision and control;

Pursuant to the Government’s Decree No.12/2015/ND-CP dated February, 12, 2015 detailing the implementation of the Law on amendments to a number of articles to the Law on Taxes and Decrees on Taxation;

Pursuant to the Government’s Decree No.87/2010/ND-CP dated August 13, 2010 detailing the implementation of a number of Articles of the Law on Export and Import Duties;

Pursuant to the Government’s Decree No.83/2014/ND-CP on petroleum business dated September 03, 2014;

Pursuant to the Government’s Decree No.83/2013/ND-CP dated July 22, 2013 detailing the implementation of the Law on Tax Administration and Law on amendments to a number of articles to the Law on Tax Administration;

Pursuant to the Government’s Decree No.187/2013/ND-CP dated November 20, 2013 detailing the implementation of the Law on Commerce regarding international goods sale and purchases; and agency activities for international goods sale, purchase, processing and transit;

Pursuant to the Government’s Decree No.19/2016/ND-CP on gas business dated March 22, 2016;

Pursuant to the Government’ Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At request of the Director of the General Department of Customs,

The Minister of Finance hereby issues this Circular stipulating customs procedures for import, export, temporary import for re-export and transit of petroleum, chemical and gas; imported raw materials for producing and preparing and outward processing of petroleum and gas, imported and exported crude oil and other imports, exports for petroleum industry.

Chapter I GENERAL PROVISIONS

Article 1. Scope

This Circular stipulates customs procedures for import, export, temporary import for re-export and transit of petroland oil, chemicals and gases; importation of raw materials for producing and preparing or outward processing of petroleum and gas, import and export of crude oil and other imports, exports serving petroleum industry.

Article 2. Regulated entities

1. Petrol and oil importers, exporters and producers prescribed in the Decree No.83/2014/ND-CP.

2. Gas wholesalers who are entitled to import, export, temporarily import, re-export, transit gases to Vietnam as prescribed in the Decree No.19/2016/ND-CP and regulations of the Ministry of Industry and Trade.

3. Chemical importers and exporters.

4. Vietnam National Oil and Gas Group

5. Organizations and individuals participating in petroleum industry under oil and gas agreements signed with the Vietnam National Oil and Gas Group under regulations of laws.

6. Subcontractors and importers under the form of import, entrustment, lease, sublet or bidding under oil and gas service contracts (hereinafter referred to as “service contract”) or petroleum supply agreements.

7. Crude oil importers and exporters.

8. Providers of assessment services (hereinafter referred to as “assessor”) under regulations of laws; quality inspection authorities and designated conformity assessment organizations.

9. Customs brokers

10. Customs officials and customs authorities.

Article 3. Interpretation

For the purpose of this Circular, terms herein shall be construed as follows:

1. Gas herein refers to liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG).

2. Liquefied petroleum gas (LPG) is a mixture of hydrocarbon gases derived from petroleum, containing 2 major compositions called propane (C₃H₈) or butane (C₄H₁₀); or the mixture of both propane and butane. LPG presents in form of vaporized gas at the normal temperature and pressure; and may turn into liquid at a limited temperature and pressure.

3. Liquefied natural gas (LNG) is a liquid hydrocarbon product, derived from natural gases, mainly containing Methane (CH₄). LNG presents in form of vaporized gas at the normal temperature and pressure; and may turn into liquid form at a limited temperature and pressure.

4. Compressed Natural Gas ( CNG) is a liquid hydrocarbon product, derived from natural gases, mainly containing Methane (CH₄).

5. Chemicals herein may present in either vapor or liquid form;

Article 4. Specific provisions

1. Only traders prescribed in clauses 2, 4 and 5, Article 35 of the Decree No.83/2014/ND-CP and Circular No.38/2014/TT-BCT dated October 24, 2014 by the Minister of Industry and Trade are allowed to temporarily imported petrol and oil for re-exportation.

2. Traders are entitled to pump petrol and oil, chemicals, gases and raw materials from tank trucks into storage tanks and vice versa only if they:

a) For imported or temporarily imported chemicals, petrol and oil and gases; and imported raw materials:

a.1) Lodge the customs declaration under regulations of laws;

a.2) Have the quantitative assessment application certified by the assessors or designated conformity assessment organization;

a.3) Have the sampling record or sampling document countersigned by the trader and State inspection authority (for goods on the List of imports subject to quality inspection (hereinafter referred to as “the List”));

a.4) Undergo the supervision of the customs authority;

According to the trader’s statement in section “Phần ghi chú (Notes)” on the customs declaration in respect of symbols of storage tanks, date and time of pumping and the reality, the Head of the Customs Sub-Department where the trader goes through procedures for import or temporary import shall decide methods and forms of supervision. The trader shall pump petrol and oil, chemicals, gases or raw materials from tank trucks to storage tanks:

a.4.1) Pumped gas, petrol and oil, chemicals or raw materials shall be same in type to that in the storage tanks that have uninterrupted pipelines;

a.4.2) Traders shall be legally responsible for their statement on pumping of petrol and oil, gases, chemicals and raw materials ; reserve the status quo of petrol and oil, gases, chemicals and raw materials therein until the State inspection authority releases conclusion of goods quality (for those on the List) and the clearance is granted .

b) For exported or re-exported petrol and oil and chemicals:

b.1) Lodge the customs declaration under regulations of laws;

b.2) Undergo the supervision of the customs authority;

According to the trader’s statement in section “Phần ghi chú (Notes)” on the customs declaration in respect of symbols of storage tanks, date and time of pumping and the reality, the Head of the Customs Sub-Department where the trader goes through procedures for import or temporary import shall decide appropriate methods and forms of supervision. The trader shall pump petrol and oil, chemicals, gases or raw materials from storage tanks into tank trucks for export or re-export to entities prescribed in point b, clauses 4 and 5, Article 35 of the Decree No.83/2014/ND-CP; or for export to those prescribed in clause 3, Article 19, and clause 2 Article 35 of the Decree No.19/2016/ND-CP

c) In case of any adjustment to the trader’s statement in “Phần ghi chú (Note)” section stipulated in points a and b of this Article, such trader shall submit a notification of adjustment to the customs authority that conducts the supervision directly or by fax prior to pumping. In case of loading or unloading of goods out of office hours or on holidays, the trader shall notify the customs authority by telephone or via email prior to pumping and submit a written notification on the immediately following working day.

d) All storage tanks filled with oil, gas, chemicals and raw materials shall undergo the customs supervision. According to types of goods, form of import and the reality, the head of the Customs Sub-Department shall consider sealing ineligible storage tanks, except for those having uninterrupted pipelines.

3. Quality inspection of imported and temporarily imported petrol and oil, gases, chemicals and raw materials on the List:

Petrol and oil, gases, chemicals and raw materials on the List shall be sampled for quality inspection before being pumped into storage tanks from tank trucks.

a) Customs officials shall record whether traders submit the quality inspection result as it is announced.

b) In case the shipment quality fails to satisfy imports quality requirements:

b.1) For recycling shipments:

Before recycling, the trader shall submit a recycling plan ( including the import declaration, articles, quantity, methods of recycling, date and location of recycling) to the Customs Sub-Department where the trader goes through customs procedures for importation or temporary importation and shall be legally liable for the recycling. If recycled petrol and oil, chemicals or gases still fail to satisfy the import quality requirements, all petrol and oil, chemicals, gases and raw materials (both old and new ones) must be exported or re-exported under point b.2 hereunder and shall be dealt with in accordance with regulations on administrative violation handling and enforce the implementation of administrative decisions .

b.2) For exported or re-exported shipments

All petrol and oil, gases or chemicals in storage tanks shall be exported or re-exported.

Goods which requires the export license or registration for export plan, or excessive unsatisfactory goods compared to the initial importation shall be registered or have the export license under regulations of laws.

4. Measurement of imported, exported or temporarily imported petrol and oil, gases and chemicals ; imported raw materials for producing and preparing or outward processing of petroleum and gas, imported and exported crude oil:

The loss rate of imported, exported, temporarily imported petrol and oil; and imported raw materials for producing and preparing or outward processing petrol and oil shall be conformable to the Circular No.43/2015/TT-BCT dated December 08, 2015 by the Minister of Industry and Trade.

a) The quantity of petrol and oil, chemicals and gases which are exported, imported or temporarily imported for re-export; or raw materials transported by vessels passing through checkpoints at inland ports or sea ports shall be conformable to the quantitative assessment result concluded by the assessor or designated conformity assessment organization.

In case of any discrepancy between the quantitative assessment result and the quantity stated on invoices, bill of lading or contract:

a.1) Where the difference is within the tolerance of the contract and not exceeds the loss rate under regulations of the Ministry of Industry and Trade:

If the difference between the quantitative assessment result and the quantity stated on invoices, bill of lading or contract is within the tolerance stated on the contract, the assessable mass of petrol and oil, chemicals, gases or raw materials is the quantity stated in the assessment conclusion by the assessor or designated conformity organization.

a.2) If the difference is beyond the tolerance in point a.1 of this clause, the Customs Sub-Department that compares the declaration with sale invoice (or delivery note), purchase order and quantitative assessment results shall send the trader a request for accountability.

b) Exported or re-exported petrol and oil, chemicals and gases transported by tank truck through road checkpoints ( main checkpoints or international checkpoints) shall be weighed by gauge or vehicle scale (if it is furnace oil (FO), exported or re-exported gases) fitted in the depot as such petrol and oil, chemical or gas is pumped into the tank truck. In case of absence of gauges, the quantity stated in the quantitative assessment conclusion by the assessor or designated conformity assessment organization or the testing results submitted by the trader shall apply.

In case of absence of assessors, petrol and oil, gases or chemicals shall be measured by vehicle measuring scheme.

c) For petrol and oil for the use of vessels (including imported or temporarily imported petrol and oil):

c.1) Petrol and oil directly pumped into vessels shall be measured by the tank gauge fitted in the depot.

c.2) Petrol and oil pumped into tank trucks to supply to vessels:

c.2.1)Petrol and oil pumped from the depot to tank trucks shall be measured by the tank gauge fitted in the inland depot;

c.2.2)Petrol and oil pumped from tank trucks to vessels shall be measured by the measuring scheme of tank trucks or oil chamber of the vessel, or tank gauge of the tank truck or vessel according to the reality and in accordance with the applicable practice;

c.2.3)The quantity of petrol and oil specified on the transfer note shall be considered as the basis for customs clearance.

c.2.4) In case of difference in the quantity indicating on the tank gauge and the transfer note, the Customs Sub-Department where the temporary import procedure is carried out shall determined the actual quantity of exported or re-exported petrol and oil according to the transfer note, payment documentation and the trader’s explanation; and liquidate imports in the temporary import declaration

d)Aviation fuel (including imported and temporarily imported aviation fuel) shall be measured by tank gauge of dedicated fuel dispensers ;

dd) Petrol and oil supplied to entities prescribed in point b, clause 4, Article 5 of the Decree No.83/2014/ND-CP shall be measured by the tank gauge of the depot or vehicle measuring scheme;

e) Tank gauges and scales (except for those fitted in vessels and aircraft) shall undergo inspection in accordance with the law on measuring and sealing.

In case of application of vehicle measuring scheme, the unexpired certificate of calibration issued by the testing body or independent testing body is required;

g) Imported and exported crude oil shall be measured according to the quantitative assessment result issued by the assessor or designated assessment conformity organization;

h) Unit of quantity of petrol and oil, gases, chemicals, raw materials and crude oil shall be converted in accordance with the Circular No.103/2015/TT-BTC on the List of Vietnam’s Imports and Exports dated July 01, 2015 by the Minister of Finance.

5. Physical inspection of imported, exported, re-exported or temporarily imported oil and gases and chemicals ; imported raw materials for producing and preparing or outward processing of petroleum and gas, imported and exported crude oil and other imports, exports for petroleum industry:

a) For imported, exported or temporarily imported petrol and oil, gases and chemicals; and imported raw materials for producing and preparing and outward processing of petroleum and gases:

a.1) In case the shipment is required to undergo the physical inspection, customs officials shall make the inspection results publicly available on the E-Manifest system according the quantitative assessment result, State inspection result, Certificate of assessment of shipment or testing result notification (except for aviation fuel).

In case of suspicion of the assessment result, the customs authority shall select a designated conformity assessment organization or assessor (in case the designated conformity assessment organization refuses in writing) to carry out re-assessment. The re-assessment result shall bind both parties. In case of disagreement with the assessment result, the declaring may file a complaint under regulations of laws.

a.2) For petrol and oil exported or re-exported to enterprises stipulated in point b, clause 4, Article 35 of the decree No.83/2014/ND-CP the physical inspection result shall be made according to the transfer note or other fixture note or tank gauges or vehicle measuring schemes, and Certificate of assessment or testing result notification.

b) For exported crude oil, imports and exports for petroleum industry at offshore oil ports:

b.1) Exported crude oil or imports/exports for petroleum industry at the offshore oil ports shall undergo documentary inspections; except for those exported or imported by prioritized enterprises stipulated in the Circular No.72/2015/TT-BTC dated May 12, 2015 by the Minister of Finance on application of priority policies to customs procedures, customs supervision and inspection of imports and exports;

b.2) The physical inspection of exported crude oil and imports, exports for petroleum industry at offshore oil ports shall be conducted according to the trader’s notification under clause 3, Article 43 hereof, customs documents and shipment information up to the date of declaration. The Customs Sub-Department where the import or export procedure is carried out shall consider exempting physical inspection according to the written commitment to compliance with regulations of laws. In case of suspicions, the head of the Customs sub-Department shall conduct the direct supervision or inspection under regulations of laws.

6. For sampling of exported, imported or temporarily chemicals, petrol oil and gas; and imported raw materials: The sample shall be taken in accordance with clause 3, Article 31 of Circular No.38/2015/TT-BTC dated March 25, 2015 by the Minister of Finance on customs procedures, customs inspection and supervision; import-export duties and imports and exports tax administration;

7. Imported and temporarily imported petrol and oil, gases, chemicals and raw materials shall be granted customs clearance if the importer:

a) Obtain the notification of State inspection result on quality of imports on the List;

b) Complete the additional declaration (where necessary), except for the declaration about price adjustment due to absence of office price at the time of import or export declaration

c) Fulfill tax liabilities (all taxes are paid or guaranteed)

8. For petrol and oil in transshipment:

a) Petrol and oil shall be transshipped at locations designated by port authorities or the Ministry of Transport or People’s Committees of provinces. Petrol and oil from ultra large oil tankers or tank trucks that Vietnam’s ports are unable to directly take delivery of shall be transshipped at locations designated by port authority under clause 15, Article 19 of the Decree No.83/2014/ND-CP;

b) Traders shall notify the customs Sub-Department in charge of the transshipment area prior to transshipment. To be specific:

b.1)The Trader shall specify the transshipment area; name, type and call sign (if any) of tank trucks or oil tankers and other involved vehicles; estimated duration and quantity of transshipped petrol and oil and the location of means of transport of transshipped petrol and oil. The shipowner shall have his/her vessel anchored at the registered location until requirements for petrol and oil pumping and customs procedure is fulfilled.

b.2) The traders whose shipment is transported on the incoming oil tanker shall lodge customs declaration by transshipment. The quantity of transshipped petrol and oil shall be determined according to the quantitative assessment result notification.

c) Customs authorities shall supervise the transshipment on the principle of risk management under regulations of laws.

According to the reality and elements mentioned in point b.1 of this clause, the Head of Customs Sub-Department shall direct relevant agencies to prepare plans and measures for supervision of transshipment and assign or request the Head of the Customs Sub-Department to assign an agency to conduct the supervision.

The direct customs supervision of the transshipment, where necessary, must be recorded in the supervision record and enclosed with customs documents. Traders shall facilitate the customs official’s supervision of transshipment.

9. Petrol and oil, chemicals and gases temporarily imported for re-exportation shall be retained in Vietnam within the time limit set in clause 4, Article 11 of the Decree No.187/2013/ND-CP.

10. For petrol and oil, chemicals and gases temporarily imported but not re-exported or partially re-exported and the remain is sold domestically (hereinafter referred to as “repurposed petrol and oil, gas and chemical”):The trader shall lodge a new customs declaration by form of importation of repurposed petrol and oil, chemicals or gases; imports management policies, taxation (including preferential tax policies, if any) on imports at the time of new customs declaration except for those that conform to imports management policies at the time of initial customs declaration.

11. Basis for identification of re-exported and exported petrol and oil, chemicals and gases

a) The imports declaration that has been cleared and the certified “Hàng đã qua khu vực giám sát (imports have been through the customs controlled area)” on the E-manifest system (for petrol and oil, gases and chemicals exported or re-exported by seas, transshipment port or transshipment area; international aviation or vessels fuels; exported or-re-exported petrol and oil and gases stored in bonde warehouses);

b) The imports declaration that has been cleared and certified “Hàng đã qua khu vực giám sát (imports have been through the customs controlled area)” on the E-manifest system (for petrol and oil, chemicals and gases exported or re-exported by road or waterway);

c)The export and import declarations that have been cleared for petrol and oil or gases exported or re-exported to those prescribed in point b, clause 4, Article 35 of the Decree No.83/2014/ND-CP; and clause 3, Article 19 and clause 2, Article 35 of the Decree No.19/2016/ND-CP:

12. For petrol and oil supplied or re-exported to entities in point b, clause 5, Article 35 of the Decree No.83/2014/ND-CP:

a) The trader shall follow procedures for repurposing petrol and oil that has been lodged in the re-export declaration or has been lodged in the re-export declaration but used for domestic legs (according to the domestic leg estimated consumption declared and submitted by the trader);

b) Traders shall lodge an additional customs declaration on petrol and oil supplied to entities prescribed in point b, clause 5, Article 35 of the Decree No.83/2014/ND-CP according to the purchase order of the shipowner or shipping agent or the person authorized to take charge of the international voyage.

13. For enterprises prescribed in point b, clause 4, Article 35 of the Decree No.83/2014/ND-CP purchasing petrol and oil from traders who obtain petrol and oil import or export licenses; and those prescribed in clause 3, Article 19 and clause 2, Article 35 of the Decree No.19/2016/ND-CP purchasing gases from wholesalers :

Such enterprises shall go through import procedures and shall be legally responsible for the consumption of such petrol and oil or gases that must be used for machines and equipment for production as stipulated in this clause.

14. For temporary imported petrol and oil contained inside dedicated self-propelled vehicles or non-self-propelled vehicles that are imported or temporarily imported to Vietnam for construction):

a) After such vehicles undergo the entry procedure, the shipowner or shipping agent shall notify the customs authority of estimated consumption in Vietnam and estimated quantity of re-exported petrol and oil according to the vessel’s stores declaration (for self-propelled vehicles), quantity of fuel contained inside the vessel determined by shipowner or agent (for non-self-propelled vehicles).To be specific:

a.1) Specify the estimated consumption in Vietnam on the physical customs declaration and pay petrol and oil taxes according to the estimated consumption;

a.2) Lodge a physical customs declaration and go through temporary import procedures for petrol and oil expected to be re-exported , pay taxes and late payment interest (if any),and present the certificate of tax guarantee issued by the credit institution and the written commitment to fulfill tax liabilities . Requirements and procedure for guarantee shall be conformable to clause 2, Article 42 of Circular No.38/2015/TT-BTC.

b) As dedicated vehicles undergo the exit procedure, the shipowner or agent shall declare the actual consumption in Vietnam under Article 20 of the Circular No.38/2015/TT-BTC and go through the export or re-export procedures for importation or temporary importation of the remaining petrol and oil;

c) If the tax payable on the actual DOMESTIC SALE is less than the paid tax, the overpayment shall be returned to the shipowner or agent. Tax refund procedure is stipulated in Articles 49 and 132 of the Circular No.38/2015/TT-BTC;

d) In case the actual tax payable is over the paid tax, the shipowner or agent shall pay the remainder and late payment interest under regulations of laws.

dd) imported petrol and oil contained inside dedicated vehicles on the List shall not be registered for quality inspection.

15. Loss rate due to importation, exportation and storage

a) For petrol and oil

Comply with the Circular No.43/2015/TT-BCT;

b) For chemicals, gases and raw materials:

Follow regulations of The Ministry of Industry and Trade. In case of absence of regulations of The Ministry of Industry and Trade, the loss rate shall be determined according to the quantitative assessment result notified by the assessor or designated conformity assessment organization. Any suspicion of the quantitative assessment result shall be dealt with in accordance with point a.1, clause 5 of this Article.

16. Goods which are exported, imported, temporarily imported for re-exportation and temporarily exported for re-importation at offshore oil ports serving the petroleum industry and its port of destination is offshore oil ports shall be directly transported to the port of destination. The customs procedures shall be conducted by the Customs Sub-Department assigned to take charge of the offshore oil port.

17. Customs procedures for goods of prioritized enterprise shall be carried out in accordance with the Circular No.72/2015/TT-BTC or this Circular.

18. In addition to specific provisions hereof, customs procedures, customs application and customs supervision and inspection of import, export, temporary import for re-export and transit of petroleum, chemical and gas; imported raw materials for producing and preparing or outward processing of petrol and oil or gas, imported and exported crude oil and other imports, exports for petroleum industry shall conform to the Circular No.38/2015/TT-BTC.

19. Temporarily imported vehicles or overseas vessels landed within the territory of Vietnam shall be entitled to be provided with imported fuel or Vietnam’s fuel made by Vietnam’s producer during the operation in Vietnam on the principles of the following provisions:

a) The shipowner or agent shall be exempted from customs procedures;

b) The shipowner or agent shall have the import duty (in case of purchase of imported fuel) or export duty (in case of purchase of domestically-produce fuel) refunded;

c) Prior to exit, the shipowner or agent shall follow customs procedures regarding the remaining fuel purchased in Vietnam under point b, clause 14 of this Article.

20. Petrol and oil importers and exporters shall develop software monitoring and managing the input petrol and oil to depots, inland depots or output petrol and oil and exchange information with customs authorities under regulations of laws.

Article 5. Taxes and duties

1. Customs duties and taxes imposed on imported, exported or temporarily imported petrol and oil, gases and chemicals; imported raw materials for producing and preparing or outward processing of petrol and oil, and gases imported and exported crude oil and other imports, exports for petroleum industry shall be conformable to the current regulations of laws.

2. Crude oil export duty rates:

The Customs Sub-Department where the trader goes through the procedure for crude oil exportation shall charge the export duty at the rate according to the statement of the declarant.

Chapter II CUSTOMS PROCEDURES FOR IMPORT, EXPORT, TEMPORARY IMPORT AND REPURPOSING OF EXPORTED PETROL AND OIL, GASES AND RAW MATERIALS FOR DOMESTIC SALE

Section 1. CUSTOMS PROCEDURES FOR IMPORT AND TEMPORARY IMPORT OF CHEMICALS, GASES, PETROL AND OIL

Article 6. Customs authorities in-charge

1. Importers shall follow customs procedures for importation or temporary importation of petrol and oil, gases or chemicals at the Customs Sub-department at the permissible checkpoint or at Customs Sub-Department outside the checkpoint where the importer’s depot is located under regulations of laws.

The customs procedures may be carried out at wharves which are recognized to be under the administration of the Customs Sub-Department outside the checkpoint by the Vietnam Maritime Administration.

2. Enterprises prescribed in point b, clause 4, Article 35 of the Decree No.83/2014/ND-CP buying imported or temporarily imported petrol and oil; enterprises located within non-tariff zones buying gases from traders prescribed in clause 3, Article 19 and clause 2 Article 35 of the Decree No.19/2016/ND-CP shall follow customs procedures at the supervisory Customs Sub-Departments

Article 7. Customs documents

1. Documents requested:

a) An import declaration made using the Annex II enclosed with the Circular No.38/2015/TT-BTC.

In case the physical customs declaration is lodged under clause 2, Article 25 of the Decree No.08/2015/ND-CP the declarant shall submit 02 original copies of the import declaration made using form HQ/2015/NK in Annex IV enclosed with the Circular No.38/2015/TT-BTC;

b) 01 copy of commercial invoices

c) 01 copy of bill of lading or the equivalent document if the imports is transported by sea (except for petrol and oil or gases re-exported or exported to entities prescribed in point b, clause 4, Article 35 of the Decree No.83/2014/ND-CP and those prescribed in clause 3, Article 19, and clause 2, Article 25 of the Decree No.19/2016/ND-CP);

d) A copy of the quality assessment registration; registration for Quality inspection of petrol and oil, gases or chemicals on the List;

dd) A copy of the sale contract (for temporary imports for re-exportation)

e) In case there are more than one customs declarations for only one shipment or the shipment is imported under many form or shape at the same Customs Sub-Department but still have the same bill of lading and invoice by type of products, the declarant shall submit only one set of such customs documents (in case of physical submission); each customs declaration shall specify “included in the same……. [name and No. of document]” in the “Phần ghi chú” section.

For cases prescribed in clauses 2, 3 and 4, Article 18 of the Circular No., the declarant shall submit or present only one set of such customs documents for each shipment.

g) In case the trader lodges the first customs declaration at the Customs Sub-department, the following documents are required (except for exportation or re-exportation of petrol and oil to entities prescribed in point b, clauses 4 and 5 of the Decree No.83/2014/ND-CP and clause 3, Article 19 and clause 2, Article 35 of the Decree No.19/2016/ND-CP):

g.1) A copy of the petroleum import and export license;

g.2) A copy of the Certificate of Eligibility for gas importation/exportation or equivalent documents;

g.3) A copy of minimum petrol and oil import quota granted by the Ministry of Industry and Trade

h) An original copy of the export license (where it is required)

In case of application of the national single-window system, the disciplinary State regulatory authority shall electrically send documents specified in points dd, g and h of this clause via the National single-window system. The declarant shall be exempted from submission of such documents as the customs procedure is carried out.

2. Time limits for submission of documents to Customs Sub-Departments:

The aforesaid documents shall be submitted as the customs authority conducts the documentary inspection or physical inspection, except for:

a) The quantitative assessment result notification : shall be submitted within 08 working hours after petrol and oil, chemical or gas is pumped from tank trucks into depots or to another means of transport for domestic legs;

b) The notification of quality inspection result: shall be submitted within 10 working days from the date of pumping of petrol and oil, chemicals or gases from tank trucks to depots of to another means of transport for domestic legs.

In case of application of the national single-window system, if the disciplinary State regulatory authority has electronically submitted the import license and inspection result notification stipulated in point a or b via the National single-window system, the declarant shall be exempted from submission of such documents for customs procedures.

c) Commercial invoices

c.1) As at the time of customs declaration, in case of absence of official price, traders shall pay taxes according to the declared prices within the deadline set in the clause 3, Article 42 of the Circular No.38/2015/TT-BTC;

c.2) The official price shall be made publicly available at the date of issue of official invoices by the seller. The trader shall declare and pay the tax differences (if any) according to the official price in accordance with point b.1, clause 1, Article 17 of the Circular No.39/2015/TT-BTC dated March 25, 2015 by the Minister of Finance on customs value of imports and exports; and shall not be fined for late payment of the difference;

c.3) Commercial invoices shall be submitted within 30 days from the date on which the customs declaration is lodged.

Article 8. Responsibilities of Customs Sub-Department where traders follow import or re-import procedures

Every Customs Sub-Department shall:

1. Carry out customs procedures, inspection and management under the Circular No.38/2015/TT-BTC and this Circular.

2. Consider granting the extension of temporary storage of petrol and oil, gases or chemicals in Vietnam under clause 9, Article 4 hereof according to the trader’s written request.

The head of the Customs Sub-Department shall sign and seal and retain the trader’s written request under regulations of laws and update the extension on the E-manifest system ( in case of electronic customs procedures).

3. Supervise the liquidation of temporary imports within the set forth deadline, refund taxes or consider exempting taxes under Article 10 hereof and address issues arising in connection to tax liabilities and violations under regulations of laws.

In case the re-exported petrol and oil, gas or chemical is stored in Vietnam longer than the set forth deadline (including the extension), the Customs Sub-Department shall re-calculate the tax payable and dealt with such violation under regulations of laws.

4. Comply with regulations on handling of administrative violations against quality requirements for imported petrol and oil, gases or chemicals under the decision of the State Inspection authority.

5. Search for vessels in transit or entry or exit on the E-manifest system in case of supply or re-exportation of petrol and oil for international legs. In case the customs procedure for entry, exit or transit of such vessels has yet to be conducted, the Customs Sub-Department shall request the trader to submit a Port Clearance.

Article 9. Responsibilities of traders

Every trader shall:

1. Reserve the status quo of imported petrol and oil, chemicals or gases (both old and new imports, if any) during the waiting period for quality inspection result as stipulated in clause 3 , Article 4 hereof.

2. Follow clause 3, Article 4 hereof in case the quality of imported petrol and oil, gases or chemicals is unsatisfactory according to the quality inspection result,

3. Follow the penalty imposed by the customs authority in case of violations.

Article 10. Tax refund and tax exemption on temporary imports

1. Tax refund and tax exemption shall be carried out under the Circular No.38/2015/TT-BTC.

2. For of petrol and oil exported to entities prescribed in clause 5, Article 35 of the Decree No.83/2014/ND-CP if the Customs Sub-Department where the custom procedures for vessel exit is carried out has yet to update on the E-Manifest System, the Customs Sub-Department shall request the trader to submit a port clearance as the tax is refunded or exempted.

Section 2. CUSTOMS PROCEDURES FOR EXPORATTION AND RE-EXPORTATION OF PETROL AND OIL, CHEMICALS AND GASES

Article 11. Customs authorities

1. Petrol and oil or gas or chemical exporters shall follow customs procedures for exportation at the Customs Sub-Department at checkpoints of export.

2. Re-exported petrol and oil, gases or chemicals shall undergo the customs procedures at the Customs Sub-Department where the customs procedure for temporary import of such petrol and oil, gases or chemicals is carried out; or at the Customs Sub-Department outside the checkpoint where the trader’s depot is located.

3. Re-exported and exported petrol and oil, gases and chemicals shall be actually exported through international checkpoints or main checkpoints under regulations of laws.

Article 12. Customs documents

1. Customs documents required for exploration of petrol and oil, chemicals and gases

a) An export declaration made using the Annex II enclosed with the Circular No.38/2015/TT-BTC.

In case the physical customs declaration is made under clause 2, Article 25 of the Decree No.08/2015/ND-CP the declarant shall submit 02 original copies of the export declaration made using form HQ/2015/XK in Annex IV enclosed with the Circular No.38/2015/TT-BTC;

b) A copy of the petrol and oil import and export license;

c) A copy of the Certificate of Eligibility for gas importation/exportation or equivalent documents;

d) A copy of the quantitative assessment certificate (in cases stipulated in point a, clause 4, Article 4 hereof);

dd) 01 copy of commercial invoices

e) A copy of the certificate or origin (such as import or purchase from wholesale importers or production or preparation);

g) A copy of the Ministry of Industry and Trade‘s fixture note of the plan for production, importation of raw materials and consumption of petroleum products;

h) An original copy of the export license (where it is required).

In case of application of the national single-window system, the disciplinary State regulatory authority shall electrically send documents specified in point’s b, c, g and h of this clause via the National single-window system, the declarant shall be exempted from submission of such documents for customs procedures.

2. Customs documents required for re-exploration of petrol and oil, chemicals and gases

a) In additions to documents requested I points a, b, c, d, dd and h, clause 1 of this Article, the trader shall submit a copy of the sale contract and its appendix (if any); and

b) In case the temporary import declaration is made using the form No.HQ/2015/NK , Annex V enclosed with the Circular No.38/2015/TT-BTC , the trader shall lodge the customs declaration using form HQ/2015/NK, Annex V enclosed with the Circular No.38/2015/TT-BTC as he/she goes through customs procedures for re-exportation;

c) The trader shall specify information of the temporary import declaration and product lines for monitoring. The system shall automatically record the quantity of temporary imports according to the temporary import declaration.

A temporary import declaration shall be entitled to be used for multiple re-exportations while a re-export declaration must be made according to only one respective temporary import declaration. The Customs Sub-Department where the re-export declaration is registered shall examine the information on temporary import declaration.

In case of physical custom declarations, the declarant shall specify the number of temporary import declarations on ““Chứng từ đi kèm” (attached documents) section of the import declaration using form No.HQ/2015/XK , Annex IV enclosed with the Circular No.38/2015/TT-BTC.

Article 13. Responsibilities of Custom Sub-Department where traders follow export or re-export procedures

Every Customs Sub-Department shall:

1. Carry out customs procedures, inspection and management under the Circular No.38/2015/TT-BTC and this Circular.

2. Check the conditions of the tank trucks. If the tank trucks satisfy sealing requirements, the traders shall be allowed to have petrol and oil, gasses or chemicals pumped into their tank trucks.

3. After the pumping is ended, customs officials shall seal the chamber of tank trucks under regulations of laws.

4. In case petrol and oil, chemicals or gases are exported or re-exported through checkpoints other than those where the re-export or export procedure is carried out; or exported or re-exported to those specified in point b, clause 4, Article 35 of the Decree No.83/2014/ND-CP and clause 3, Article 19, and clause 2, Article 35 of the Decree No.19/2016/ND-CP the Customs Sub-Department where the re-export or export procedure is carried out shall take charge of and cooperate with the Customs Sub-Department at the checkpoint of export to transfer, manage and supervise the transportation of exported or re-exported petrol and oil, chemicals and gases.

5. In case the Customs Sub-Department where the procedures for exportation or re-exportation of petrol an oil to entities specified in point b, clause 4, Article 35 of the Decree No.83/2014/ND-CP is different from that where the import or temporary import procedure is carried out, the Customs of export or re-export shall take charge of and cooperate with the Customs Sub-Department of import or temporary import to transfer, manage and supervise the transportation of exported or re-exported petrol and oil, chemicals and gases.

Article 14.Responsibilities of Customs Sub-Departments at checkpoints of export; supervisory Customs Sub-Department under point b. clause 4, Article 35 of the Decree No.83/2014/ND-CP clause 3, Article 19 and clause 2, Article 35 of the Decree No.19/2016/ND-CP

Such Customs Sub-Department shall:

1. Carry out customs procedures, inspection and management under the Circular No.38/2015/TT-BTC and this Circular.

2. For gas and oil and chemicals exported or re-exported through checkpoints by road:

a) Inspect the customs sealing of storage tanks and storage chambers of tank trucks. In case of sealing, supervise the exportation through checkpoints and ensure the whole shipment is actually exported across the border (for shipments exported cross inland borders);

b) Select a designated conformity assessment organization or assessor (in case the designated conformity assessment organization refuses in writing) to conduct the inspection in case the seal is broken or any violation against quantity or types of petrol and oil, chemicals or gases is committed. If the assessment result is conformable to the submitted documents, the Customs Sub-Department shall make out the assessment record and supervise the exportation of shipment through checkpoints. In case of any violation or change in quantity, weight or types, the Customs Sub-Department shall make out an offence notice and deal with violations in accordance with regulations of laws.

c) Inspect tank trucks in case of smuggling or remaining imports used for DOMESTIC SALE as the tank truck come back after exit (except for exportation or re-exportation by sea)

3. For petrol and oil or gases exported or re-exported to those prescribed in point b, clause 4, Article 35 of the Decree No.83/2014/ND-CP; and clause 3, Article 19 and clause 2, Article 35 of the Decree No.19/2016/ND-CP: Supervisory Customs Sub-Department shall comply with clause 1 of this Article.

4. Petrol and oil or gases or chemicals included in an export or re-export declaration may be transported by one tank truck or more and must be completely exported through checkpoint in once or exported to entities prescribed in point b, clause 4, Article 35 of the Decree No.83/2014/ND-CP; and clause 3, Article 19 and clause 2, Article 35 of the Decree No.19/2016/ND-CP (except for aviation fuel stipulated in Section 10, chapter II hereof).

Article 15. Responsibilities of traders

Every trader shall:

1. Follow customs procedures stipulated in regulations of laws.

2. Keep the original status quo of shipment and customs seal during the transport to checkpoints and entities prescribed in point b, clause 4, Article 35 of the Decree No.83/2014/ND-CP; and clause 3, Article 19 and clause 2, Article 35 of the Decree No.19/2016/ND-CP.

3. Transport shipments on the appropriate routes, stopping places; at registered date and checkpoint in case of re-exportation of petrol and oil, chemicals or gases through checkpoints other than those where the re-export procedure is carried out Petrol and oil or gases or chemicals shall be transported to the checkpoint of re-export within 05 days from the date of pumping.

In case of failure to travel on the appropriate route within the set forth deadline due to objective causes, the trader shall submit a written explanation which specify reasons for failure and remedial measures to the Customs Sub-department where the customs declaration is lodged and Customs Sub-Department at checkpoint of export.

4. Completely and accurately update information on the E-Manifest system; ensure the accuracy, reliability and consistency of submitted documents and reporting data.

Section 3. CUSTOMS PROCEDURES FOR REPURPOSING PETROL AND OIL, CHEMICALS AND GAS FOR DOMESTIC SALE

Article 16. Rules for repurposing

1. The temporarily imported petrol and oil, chemicals and gases shall be repurposed for domestic sale in accordance with clause 5, Article 25 of the Decree No.08/2015/ND-CP.

2. The temporarily imported petrol and oil, gases or chemicals shall only be repurposed for domestic sale after the declarant lodges a new customs declaration.

3. Temporarily imported petrol and oil, chemicals and gases on the List shall undergo the quality inspection carried out by the competent authority (except for those undergoing the quality inspection as the date of temporary import procedure is carried out) as they are reppurposed for domestic sale.

4. Traders shall declare and pay all taxes and fines for repurposing (if any) under regulations of laws.

Article 17. Customs authorities in-charge

Traders shall follow customs procedures for repurposing at the Customs Sub-Department where the temporary import declaration is lodged or the Customs Department outside the checkpoint where repurposed petrol and oil, gas or chemical is stored.

Article 18. Customs documents

1. The trader shall lodge a customs declaration by respective type stipulated in clause 2, Article 16 of the Circular No.38/2015/TT-BTC and this Circular.

2. In case of imported petrol and oil, chemicals and gases on the List shall undergo the Quality inspection, the trader shall submit a copy of the State inspection result notification as the procedure for temporary import or repurposing (in case of absence of quality inspection at the time of temporary import) is carried out.

3. In case the repurposed petrol and oil, gas or chemical is store at the trader’s depots (other than depots for temporary import), the trader shall submit a copy of the quality Inspection result and quantitative assessment result.

4. The quantity of repurposed petrol and oil or gases or chemicals shall be determined according to that of temporarily imported petrol and oil or gases or chemicals (having quantitative assessment certificate) and the monitoring sheet and liquidation of petrol and oil or gases or chemicals on the re-export declaration.

Article 19. Responsibilities of Customs Sub-Departments where the repurposing procedure is carried out
Such Customs Sub-Department shall:

1. Carry out customs procedures by mode of importing.

2. Adjust taxes in proportion to the quantity of repurposed goods stated on the customs declaration. To be specific:

a) In case the trader has yet to pay taxes on imports declared on the previous customs declaration: After taxes on imports on the new customs declaration has been paid, the customs authority shall issue a Decision on reduction of taxes on those declared on the previous customs declaration;

b) In case the trader has paid taxes on imports declared on the previous customs declaration: the customs authority shall issue a Decision on reduction of taxes on imports declared on the previous customs declaration, refund taxes and balance the amount of taxes between the two customs declarations thereafter ( similar to the overpayment). If the amount of previous tax payment is less than the tax payable in the new customs declaration, the trader shall pay or offset the overpayment against the outstanding taxes prior to completion of the repurposing procedure. The tax balance or refund shall be carried out in accordance with Article 132 of the Circular No.38/2015/TT-BTC

The Decision on Tax adjustment shall be made using the form 03/QĐĐC/TXNK, Annex VI enclosed with the Circular No.38/2015/TT-BTC.

Time limits for tax refund and balance between taxes on the previous and new customs declaration shall conform to clause 3, Article 149 of the Circular No. 38/2015/TT-BTC Within the aforesaid deadline for tax refund and balance, the trader shall not be fined for late payment.

Article 20. Responsibilities of traders

Every trader shall:

1. Follow customs procedures stipulated in Articles 16, 17 and 18 hereof.

2. Be responsible for repurposing of temporarily imported petrol and oil, gases and chemicals for domestic sale but do not re-export or partially re-export within the time limits for storage in Vietnam.

Comply with Decision on dealing with violations issued by the customs authority in case of sale of temporarily imported petrol and oil, gases or chemicals beyond the effective period for re-export on the Vietnam market.

3. Declare and pay all taxes stipulated on the new customs declaration and specify the reference number of the initial temporary import declaration and ways to repurposing in the section “Phần ghi chú” (note) of the electronic customs declaration or “Ghi chép khác” of the physical customs declaration.

In case the trader repurposes their temporary imports for domestic sale but involuntarily pay taxes and lodge customs declaration to the customs authority, such trader shall be imposed a tax payable according to the initial temporary import declaration and shall be dealt with under the current regulations of laws. The trader shall pay all tax arrears, late payment interest and fines (if any) under the decision of the customs authority.

Section 4. CUSTOMS PROCEDURES FOR TRANSIT OF PETROL AND OIL, CHEMICALS AND GASES

Article 21. Customs procedures

1. Petrol and oil, chemicals and gases for transit which are transported from the exporting country to importing country without dropping by Vietnam’s checkpoints shall be exempted from customs procedures.

2. Petrol and oil, chemicals and gases for transit which are transported from the exporting country to importing country and stored at depots in Vietnam’s sea ports (but not stored in bonded warehouses nor transshipment areas) shall undergo the supervision of the Customs Sub-Department under point b, clause 2, Article 89 of the Circular No.38/2015/TT-BTC.

3. Petrol and oil, chemicals and gases for transit which are transported from the exporting country to importing country and passed through Vietnam’s checkpoints, stored in either bonded warehouses or transshipment areas in Vietnam’s sea ports shall undergo the customs procedures for goods stored in bonded warehouses or transshipment areas at Vietnam’s seaports.

Article 22.Customs procedures and customs supervision and inspection of petrol and oil, gases and chemicals in transit

The transit of petrol and oil, gases and chemicals shall conform to Article 43 of the Decree No.08/2015/ND-CP and Articles 50, 51 and 52 of the Circular No.38/2015/TT-BTC.

Section 5. CUSTOMS PROCEDURES FOR IMPORTATION OF RAW MATERIALS FOR PRODUCING, PREPARING AND OUTWARD PROCESSING PETROL AND OIL AND GASES

Article 23. Customs procedures

1. The customs procedures for importation of raw materials for producing and preparing petrol and oil and gases for exportation shall be the same as that for importation of raw materials for manufacturing exports stipulated in the Circular No.38/2015/TT-BTC.

2. Where traders perform as importers or exporters of petrol and oil, gases or raw materials for preparing petrol and oil and gases, and transport them to another location for exportation thereafter:

a) Such trader shall submit a written notification to the Customs Sub-department at the checkpoint where raw materials are imported and the Customs Sub-Department at the checkpoint where the product is exported;

b) The exports depot shall be located within the administration of the Customs Sub-Department at the checkpoint of exit and shall be designated as the location for storage and inspected of exports.

c) The Customs Sub-Department at the checkpoint of exit and Customs Sub-Department at the checkpoint of entry shall record the quantity of exports and imports informed by the traders.

Article 24. Customs procedures

The importation of raw materials for petrol and oil or gas outward processing is carried out in accordance with the Circular No.38/2015/TT-BTC.

Section 6. CUSTOMS PROCEDURES FOR IMPORTATION AND EXPORTATION OF GASES AND RAW MATERIALS THROUGH SPECIALIZED PIPELINE

Article 25. Specific provisions

1. Determination of quantity of imported gases and raw materials

a) Every exporter and importer shall install gas/raw material flow meters (hereinafter referred to as “flow meter”) to measure the quantity of imported and exported gases or raw materials. To be specific:

a.1) Flow meters shall be installed at observable places:

a.1.1) For exporters: the flow meter shall be installed at the beginning point of the pipeline (the connection point between the earth surface and underground pipeline).

a.1.2) For importers, the meter shall be installed at the beginning point of the pipeline (the connection point between the earth surface and pipeline to the factory)

a.1.3) In case of parallel pipelines (feeder pipelines) with or without flow meters, gases or raw materials are only transported by only one feeder at a time. Other feeder pipelines shall be locked or sealed.

b) Liquidation of gases and raw materials on the export declaration exported through pipelines:

The exporter shall liquidate exported and imported gases or raw materials according to:

b.1) The export declaration;

b.2) The import declaration;

b.3) In case of discrepancy between the quantity of the exported and imported gas/raw material , the exporter shall be entitled to lodge extra export declaration under regulations of laws;

b.4) The measurement records of both importer and exporter.

2. Principles for supervision and management:

a) According to the estimate, tolerance, raw material/gas pressure (including the loss/leakage rate) submitted by the exporter, the customs authority shall keep track of the quantity of gases and raw materials on the principle that the total quantity of gases or raw materials indicating on the exporter’s flow meter shall equal that in the importer’s meters plus the residue gases or raw materials on the pipeline. The importer and exporter shall take all legal responsibilities in case of fraud.

b) Flow meters shall be examined, certified, sealed and periodically inspected under regulations of law by the State Agency for Standards, Metrology and Quality.

c) The head of the Customs Sub-Department shall decide the physical inspection, date and number of measurement within the deadline. The assessment results of pipeline and flow meter shall be considered as the basis for the inspection. In case of suspicion of the assessment result, the customs authority shall select a designated conformity assessment organization or assessor (in case the designated conformity assessment organization refuses in writing) to carry out re-assessment. The re-assessment result shall bind both parties. In case of disagreement with the assessment result, the declarant may file a complaint under regulations of laws.

Article 26. Customs authorities in-charge

The traders shall follow customs procedures at the Supervisory Customs Sub-Departments.

Article 27. Customs documents

All documents prescribed in Articles 7 and 12 hereof.

Article 28. Responsibilities of Supervisory Customs Sub-Departments of gas or raw material importers and exporters

1. After receipt of the written notification of gas or raw material supply, pipeline diagram, and agreement between the importer and exporter, the supervisory Customs Sub-Department shall assign customs officials to supervise and countersign the quantity of gases or raw materials indicating on the flow meter as at the time of measurement specified in the measurement record. In case of failure to countersign, the supervisory Customs Sub-Department shall notify the trader and specify reasons for failure; and decide another time of measurement.

2. The supervisory Customs Sub-Department shall keep track of the quantity of gases or raw materials according to the flow meters of the importer and exporter.

3. At the beginning of supply, the exporter shall lodge a customs declaration according to the estimated consumption or sale contract.

4. As at the time of measurement, if both importer and exporter lodge customs declarations on a monthly basis, the supervisory Customs Sub-Department shall certify the quantity of gases or raw materials according to the flow meters of both importer and exporter at the agreed time and also carry out the liquidation on the monthly basis.

5. In case the exporter lodges the customs declaration on the annual basis but exports gases or raw materials by month, the supervisory Customs Sub-Department shall keep track of the quantity of such gases or raw materials according to the importer’s flow meter; and examine the importer’s import declaration

6. Check the quantity of gases or raw materials on the exporter and importer’s flow meters at the same time as stipulated in the agreement.

7. According to invoices and documents issued by the exporter, the measurement record of both importer and exporter and the independent assessment result concluded by independent assessor, the supervisory Customs Sub-Department shall consider granting the customs clearance.

Article 29. Responsibilities of traders

1. For exporters:

a) Prior to supply of gases or raw materials through the same pipeline to importers, every exporter shall:

a.1) Submit a written notification of gas or raw material supply by pipeline. The notification shall be attached with pipeline diagram certified by the Management Board of the processing export zone, agreement on transport of gases and raw material by the same pipelines signed importer and exporter; date and time of measurement;

a.2) In case of monthly registration for import or export declaration, the gas exporter and gas/raw material importer shall decide date of registration for import/export declaration under the agreement or estimate the consumption and pay taxes under Article 36 of the Circular No.38/2015/TT-BTC;

a.3) If the exporter uses the one-time export declaration for exportation of gases or raw materials more than once within the period of maximum one-year contract, the exporter and importer shall decide the date to lodge monthly declarations. Exporters shall declare the quantity of gases or raw materials according to the exporter’s flow meter at the date of measurement at the importer’s premise.

b) The importer and exporter shall decide the time of measurement to carry out the customs liquidation as the contract is ended. According the above mentioned agreement, the exporter shall submit a written notification of date and time for measurement of gases or raw materials to the supervisory Customs Sub-Department 03 working days in advance the date of measurement;

c) Gas or raw material quantity shall be measured during the interval between two measurement times;

d) The exporter shall determine the pressure tolerance (gas or raw material losses) during the transportation conformable to the flow meter tolerance according to the actual pipeline and physical properties of gases or raw material; and be legally responsible for such tolerance. The Head of Customs sub-Department has the right to request the exporter to carry out the independent assessment of the above mentioned tolerance where necessary;

dd) In case of maintenance, replacement or installment of extra pipelines for transport of gases or raw materials to importers, the exporter shall comply with points a.1 and a.2, clause 1 of this Article.

2. For gas or raw material importers

Every gas or raw material importer shall decide the date of first import declaration and time of measurement of gases or raw materials on monthly and annual basis as stipulated in the agreement under point a.2, clause 1 of this Article.

Section 7. CUSTOMS PROCEDURES FOR EXPORTATION AND RE-EXPORATTION OF PETROL AND OIL FOR VESSELS

Article 30. Customs authorities in-charge

Exporters shall follow customs procedures for exportation or re-exportation of petrol and oil for vessels at the Customs Sub-Department at checkpoints where petrol and oil is exported or Customs Sub-department outside the checkpoint where the exporter’s depot is located.

Article 31. Customs documents

1. For petrol and oil exportation:

All documents mentioned in clause 1, Article 12 hereof. and:

a) A copy of the Enterprise Registration Certificate and agency agreement signed with the ship’s chandler (for the first submission); and

b) An purchase order (original copy or by fax, email, or telex) of the master or shipowner or shipping agent or person authorized by the shipowner (hereinafter referred to as “authorized person”), signed and sealed by the director or the person authorized to sign on behalf of the director. Exporters shall be liable for the legitimacy of the above-mentioned documents; and

c) A copy of the delivery note; and

d) A copy of the transfer note made by the tank truck owner and shipowner; and

dd) A copy of sale invoices or payment documentation.

2. For petrol and oil re-exportation:

All documents mentioned in clause 2, Article 12 hereof. And:

a) A copy of the Enterprise Registration Certificate and agency agreement signed with the ship’s chandler (for the first submission); and

b) An purchase order (original copy or by fax, email, or telex) of the master or shipowner or shipping agent or authorized person , signed and sealed by the director or the person authorized to sign on behalf of the director. Exporters shall be liable for the legitimacy of the above-mentioned documents. The purchase order shall specify:

b.1) Whether the next port of destination is an overseas port; and/or

b.2) The estimated fuel consumption for domestic legs (measuring from the existing port to the port of exit under the administration of the Customs Department of different province) in case the next port of destination is a river port or seaport within the territory of Vietnam; and/or

b.3) The estimated fuel consumption for international legs after exit; and

b.4) The expected date of exit that must be conformable to the effective period of the customs declaration and period of storage of petrol and oil for re-exportation in Vietnam; and

b.5) Name, types and call signs (if any) of vessels that expected to run on temporarily imported petrol and oil stated in the customs declaration;

b.6) Commitments on the accuracy and use of petrol and oil; and

c) A copy of the delivery note; and

d) A copy of the transfer note made by the tank truck owner and shipowner; and

dd) A copy of sale invoices or payment documentation.

Article 32. Responsibilities of Customs Sub-Departments where exporters follow customs procedures for exportation and re-exportation; and Customs Sub-departments outside checkpoints where inland depots for storage of imported and temporarily imported petrol and oil are located

1. Customs Sub-departments shall conduct customs procedures, supervision and control as stipulated in the Circular No.38/2015/TT-BTC and provisions hereof.

2. In case of exportation or re-exportation of petrol and oil for vessels at the Customs Sub-Department at checkpoints where petrol and oil is exported or Customs Sub-department outside the checkpoint where the exporter’s depot is located, such Customs Sub-Department shall:

a) Supervise the supply of petrol and oil to vessels from the depot or the pumping of petrol and oil to tank truck and delivery to vessels under point b.2, clause 2, Article 4 and make out the supervision record using form 01/BBGS/XDCUTB enclosed herewith.

b) Certify whether goods passed through the customs controlled area on the E-manifest system or physical customs declaration on re-exported petrol and oil according to the transfer note and actual exit of the vessels (according to the notification of departure from the port of exit published on E-manifest system or General Declaration submitted to the Customs Sub-Department where the customs procedures for exit is carried out in case the application is physically submitted).

c) Examine and record the actual quantity of exported or re-exported petrol and oil on the E-Manifest system or export/re-export declaration, and request the exporter to submit the original copy of transfer note in the event that the received petrol and oil is less than that in the export or re-export declaration; or the petrol and oil are not delivered to the vessels as stated in the purchase order;

d) Supervise vessels that are fueled but still anchored at ports.

3. In case petrol and oil is supplied to the Customs Sub-Department where the vessel is anchored, the customs official shall:

a)Make out transfer notes and seal importation/re-exportation records under regulations on goods transshipped to another checkpoints The transfer note shall specify the condition of petrol and oil ( name, type, quantity), conditions of tank trucks ( name, route characteristics, date and time of departure, sealing); and the conditions of vessels (name, characteristics, routes, date and time of departure);

b) Take charge of and cooperate with the Customs Sub-Department where the vessel is anchored to delivery, management and supervision of the transport and supply of petrol and oil.

c) Cooperate with the Customs Sub-Department where the vessels is anchored to deal with issues in case the petrol and oil is not transferred to the vessels under the purchase contract or order; or the received petrol and oil is less than that in the export/re-export declaration under clause 12, Article 4 hereof.

4. Customs Sub- Department shall issues import declarations by mode of exporting petrol and oil for domestic legs and export declarations for actually re-exported petrol and oil; determine assessable tax and collect taxes on fuel consumption for domestic legs or re-exported fuel for international legs that have been changed due to objective reasons. Date of calculation of assessable tax is the date on which the new customs declaration is lodged, and unit price for assessable tax is that on the temporary import declaration.

5. According to purchase order submitted by the trader under point b, clause 2, Article 31 hereof; the Customs Sub-Department shall supervise and request the trader to carry out the burden of accountability in case of any violations; cooperate with relevant agencies and assessing agencies to deal with violations.

6. In case the trader lodges more than one re-export declarations on petrol and oil for international legs of vessels that had been included in only one temporary import declaration at a time:

For the first re-export declaration:

a.1) The trader shall submit the re-export declaration and pump petrol and oil into tank trucks under the supervision of customs officials;

a.2) After pumping and measuring quantity of petrol and oil, the trader shall submit the adjustments to the declaration;

a.3) Customs officials shall seal and grant the customs clearance and carry out customs procedures under regulations of laws.

b) In case the second re-export declarations (or afterwards) is lodged while the first declaration has yet to be cleared:

b.1) The trader shall submit a re-export plan notification to the Customs Sub-Department where the re-export procedure for pumping of petrol and oil into tank trucks is carried out under the supervision of the Customs Sub-Department. The notification shall specify date and location of transports, means of transport, and types of re-exports, quantity and commitments.

b.2) After being approved by the head of the Customs Sub-Department, the customs officials shall supervise the pumping and sealing under clauses 2 and 3, Article 13 hereof;

b.3) The Trader shall be responsible for keeping sealed goods and means of transports within the customs controlled area;

b.4) As the last re-export declaration is cleared, the trader shall continue to lodge the following re-export declaration according to the re-export plan notification submitted to the customs authority. The customs authority shall continue to carry out the customs procedure;

b.5) Means of transport are allowed to leave the customs controlled area only if the customs official has submitted all documents and transfer notes to the Customs Sub-Department at the checkpoint of exit.

Article 33. Responsibilities of Customs Sub-Departments where the vessel is anchored

1. In case the Customs Sub-Department where the petrol and oil is pumped into the vessels and the exit procedure is carried out is the same, the Customs Sub-Department shall:

a) Take the delivery of the transfer note stipulated in point a, clause 3, Article 32 hereof; supervise the supply of petrol and oil to vessels under point b.2, clause 2, Article 4 hereof and prepare supervision record using form 02/BBGS/XDCUTB enclosed herewith; and notify the Customs Sub-Department where customs procedures for exportation or re-exportation are carried out to deal with arising issues;

b) Comply with points b, c and d, clause 2, Article 32 hereof.

2. In case the vessel has been replenished but be moved to another port instead of exit without the fuel consumption estimate for domestic legs as stipulated in point b.2, clause 2, Article 31 hereof, the Customs Sub-Department where the vessel is anchored shall:

a) Take the delivery of information of the E-manifest system in case the vessel moves to another port; or the general declaration of the Customs Sub-Department where the procedures for moving to another port are made physically.

b) Request traders to comply with clause 4, Article 35 hereof and Article 20, and clause 2 Article 51 of the Circular No.38/2015/TT-BTC;

c) Notify the Customs Sub-Department where the export/re-export procedure is carried out and submit the written notification and communication exchange to the Customs Sub-Department where procedure for exit is carried out to deal with arising issues by fax;

d) Take the delivery of the facsimile information exchange;

dd) According to the date and time of exit stated on the information exchange of the Customs Sub-Department where the procedure for exit is carried out:

dd.1) In case the date of exit is within the effective period of the re-export declaration: Customs officials shall supervise the supplier of petrol and oil certified “passed through the customs controlled area” on the E-manifest system or physical customs declaration on exported or re-exported petrol and oil under regulations of laws;

dd.2) In case the date of exit is beyond the effective period of the re-export declaration, customs official shall submit a written notification to the Customs Sub-Department where the procedures for exportation or re-exportation is carried out.

Article 34. Responsibilities of Customs Sub-Departments where the vessel exits
Such Customs Sub-Department shall:

1. Receive information from the Customs Sub-Department where customs procedures for exportation or re-exportation is carried out.

2. Receive information exchange forms from Customs Sub-Departments that supervise the supply of petrol and oil.

3. Confirm and respond to the information exchange to the Customs Sub-Department that supervise petrol and oil supply after the completion of procedures for exit.

4. Retain information exchange forms under regulations of laws

Article 35. Responsibilities of traders

Every trader shall:

1. Submit the customs declaration by mode of importing regarding petrol and oil for the consumption of domestic legs to the Customs Sub-Department where the temporary import declaration is lodged (according to fuel consumption estimates for domestic legs) and the re-export declaration regarding the actual re-exported petrol and oil to the Customs Sub-Department where the re-export declaration is lodged.

2. Pay taxes under regulations of petrol and oil for domestic legs stipulated in clause 4, Article 32 hereof.

3. For Vietnam’s vessels travelling international legs:

The quantity of re-exported or supplied petrol and oil must equal that stipulated in the purchase order by the master or shipowner or shipping agent or authorized person; or the contract signed by the supplier and shipowner or shipping agent or vessels management firm (if any).

4. In case the vessel has been fueled ( or the re-export procedure has been completed) but does not leave or travel on international routes due to objective reasons, the master or shipowner or authorized person shall notify the Customs Sub-Department where the re-export or export procedure is carried out and Customs Sub-Department at checkpoint of exit (for vessels expected to exit at checkpoints other than those where the re-export procedure is carried out) to dealt with this arising issue and completely take responsibilities for this notification

5. After the delivery of petrol and oil to the vessel, the trader shall submit the original copy of the transfer note by the trader and master or authorized person to the customs authority that supervises petrol and oil pumping.

6. Traders shall pay all taxes on repurposed petrol and that has undergone re-export procedure.

Section 8. CUSTOMS PROCEDURES FOR EXPORTATION AND RE-EXPORATTION OF AVIATION FUEL

Article 36. Customs procedures

1. Customs procedures for exportation and re-exportation of aviation fuel shall conform to regulations on one-time export declaration that is lodged for multiple exportation or re-exportation (and clause 8, Article 25 of Decree No. 08/2015/ND-CP.

2. The trader may submit a declaration on all international airlines or a declaration on Vietnam’s airlines that provide international flights.

Article 37. Customs documents

1. For petrol and oil exportation:

The customs procedure for petrol and oil exportation shall be as same as that stipulated in point b.2, clause 1, Article 93 of Circular No.38/2015/TT-BTC.

2. For petrol and oil re-exportation:

In addition to documents required in clause 2, Article 12 hereof and point b.2, clause 1, Article 93 of the Circular No.38/2015/TT-BTC the following documents are required:

a) A copy of the Petrol and Oil Business registration Certificate and License to Provide Aviation Services (including aviation fuel provision service) issued by the Civil Aviation Administration of Vietnam under the Circular No.16/2010/TT-BGTVT dated June 30, 2012 by the Minister of Transport on detailed regulations on management and utilization of airports; and

b) the aircraft management enterprise’s order (one original copy, one copy via email, fax and telex signed and sealed by the director or authorized person) in case of absence of aircraft charter agreement (charter flights paid on cash). The importer shall take all liabilities for the legitimacy of such documents.

The order shall specifies name and address of buyer and seller; expected quantity, unit price and signatures of both buyer and seller; the quantity of fuel for domestic legs ( for domestic legs of international flights); the quantity of fuel for international flights; flight routes; expected aviation fuel used; and commitment on the accuracy and purpose of consumption of aviation fuel.

Article 38. Responsibilities of Customs Sub-Departments where importers go through export/re-export procedures and Customs Sub-Departments of exit

1. Such Customs Sub-Departments shall comply with provisions in point c, clause 1, Article 93 of Circular No.38/2015/TT-BTC and provision hereof.

2. Customs Sub-Department of exit shall supervise every delivery according to delivery documentation ( such as sale invoices or delivery note) presented by the exporter, and certify goods “exported” and carry out other tasks required for one-time export declaration stipulated in Article 93 of the Circular No.38/2015/TT-BTC.

3. In case of provision of aviation fuel for Vietnam’s aircraft taking international flight but layover at domestic airports:

a) Customs officials shall receive the fuel consumption estimate for domestic legs from the airlines (such airline shall be saved from liabilities for the fuel consumption estimate).

b) According to the fuel consumption estimate for domestic legs, the customs officials shall determine the quantity of actual re-exported aviation fuel measuring from the airport where the flight takes off to overseas.

c) Customs officials shall determine and collect taxes on the aviation fuel registered for being used for domestic legs of the international flight.

4. Customs Department where the procedure for temporary importation of aviation fuel is conducted shall refund taxes on temporary importation under regulations of laws.

Article 39. Responsibilities of traders

Every trader shall:

1. Comply with provisions in point b, clause 1, Article 93 of Circular No.38/2015/TT-BTC.

2. Present the delivery documentation such as sale invoices or delivery notes to the customs authority prior to delivery of aviation fuel. Every sale invoice shall specify name, type and reference number of aircraft expected to running on such temporary aviation fuel.

Chapter III CUSTOMS PROCEDURES FOR IMPORT AND EXPORT OF CRUDE OIL

Article 40. Customs authorities in-charge

Importers and exporters may choose the Customs Sub-Department where it is convenient for them lodge customs declaration.

Article 41. Customs documents

1. Documents prescribed in Article 7 and 12 hereof; and

2. Documents required as at the official price is listed:

a) The official price is listed as agreed in the sale and purchase contract and in accordance with point b.1, clause 1, Article 17 of Circular No.39/2015/TT-BTC.

b) Documents requested as at the official price is listed are as follows:

b.1) A copy of the commercial invoice or VAT invoice; and

b.2) A copy of quantitative assessment result notification.

Article 42. Responsibilities of Custom Sub-Department where traders follow customs procedures

Every Customs Sub-Department shall:

1. Conduct customs procedures, supervision and control as stipulated in the Circular No.38/2015/TT-BTC and provisions hereof.

2. Certify whether exported crude oil is passed through the customs controlled area under point c.4, clause 1, Article 52 of the Circular No.38/2015/TT-BTC.

3. Supervise and inspect exported crude oil at offshore oil ports under point b, clause 5, Article 4 hereof. In case the Customs Sub-Department where the customs declaration is lodged does not carry out any physical inspection, the assessment result shall be applied.

4. Have crude oil export declarations inspected.

Article 43. Responsibilities of traders

Every trader shall:

1. Lodge the customs declaration according to Annex II enclosed with the Circular No.38/2015/TT-BTC.

2. Declare the official price under point b.1, clause 1, Article 17 of the Circular No.39/2015/TT-BTC.

3. Quarterly submit a quarter export plans which specifies the expected quantity of exports by month, frequency of exportation per month, location of pumping or extraction to the Customs Sub-Department where the trader goes through petrol and oil exportation procedures by the 05^th of the first month of each quarter.

Chapter IV CUSTOMS PROCEDURES FOR IMPORTS, EXPORTS, TEMPORARY IMPORTS FOR RE-EXPORT, TEMPORARY EXPORTS FOR RE-IMPORT FOR PETROLEUM INDUSTRY

Article 44. Customs procedures

The customs procedure is stipulated in Circular No.38/2015/TT-BTC Besides there are some guidelines provided as follows:

1. Customs authorities in-charge:

Imports, exports, temporary imports for re-export, temporary exports for re-import for petroleum industry shall undergo customs procedures at the Customs Sub-Department where it is convenient.

2. Time limits for temporary import for re-export and temporary export for re-import

Temporary imports for re-exportation and temporary exports for re-importation for the petroleum industry are allowed to be stored in Vietnam as stipulated in Articles 12 and 13 of the Decree No.187/2013/ND-CP.

3. Authorities where the List of duty-free imports for petroleum industry is registered:

The procedure is stipulated in clause 4, Article 104 of Circular No.38/2015/TT-BTC.

The Customs Department of the province where the List of duty-free goods is released shall have the right to issue or divide the List of duty-free imports and monitoring sheet into multiple different appendices at request of the registering person provided that the total of derived monitoring sheets in above mentioned appendices equals (=) the total imports on the List of duty-free imports.

4. Peculiar circumstances:

a) With respect to temporary imports for re-exportation under lease agreements or service agreements under which temporary imports are not re-exported but they are transferred to other enterprises within the territory of Vietnam under such agreements:

Under the lease agreement or service agreement signed with the petroleum contractor in Vietnam, the temporarily importing enterprise shall go through procedure for re-exportation and the enterprise to which the oil and gas agreement is awarded shall go through the procedure for temporary importation after the re-exportation procedure is finished.

Documents requested for customs declaration shall be conformable to clause 3, Article 16 of the Circular No.38/2015/TT-BTC and it is not required to certify that imports/exports has been through the customs controlled area.

b) With respect to imports for petroleum industry for 10 years or longer that expire or are no longer required:

As the liquidation is carried out, the enterprise shall be exempted from presenting the import declaration but shall make a written commitment on sale of imports for petroleum industry. The liquidation of imports is stipulated in Article 85 of the Circular No.38/2015/TT-BTC.

The enterprises shall be legally liable for the imports value and date of importation that they declared. Taxes shall be imposed under current regulations of laws.

c) With respect to temporary imports that are not re-exported but repurposed to imports to create fixed assets: The customs procedure is stipulated in Article 21 of Circular No.38/2015/TT-BTC

d) With respect to oil tankers chartered overseas under the supply agreement or service agreement signed with petroleum contractors:

After the laytime, the declarant shall take the oil tanker to customs controlled area for the supervision under regulations of laws and shall make a commitment on anchorage in Vietnam for new agreement.

As the new agreement is awarded, the declarant shall lodge a re-export declaration and re-import declaration.

Article 45. Responsibilities of Custom Sub-Department where traders follow export and import procedures

Every Customs Sub-Department shall:

1. Enforce customs procedures under provisions hereof.

2. Identify exports. In case exports for petroleum industry are exported from main lands, the Customs Sub-Department shall follow Article 53 of Circular No.38/2015/TT-BTC

3. Identify exports in case exports for petroleum industry are exported from offshore oil ports:

a) Customs officials shall collate information on the customs electronic data interchange (EDI) system with the bill of lading or shipping documents or manifests (for oil tankers) to identify goods that has been exported.

b) For imports sold under form of export, customs officials shall collate imports information with exports information, written commitments on selling imports for petroleum industry as the basis for identification of imports and exports within the territory of Vietnam.

4. Supervise and inspect exports for petroleum industry at offshore oil ports under point b, clause 5, Article 4 hereof.

5. Conduct post-customs clearance inspections of declarations of imports and exports for petroleum industry at offshore oil ports. In case exporters are prioritized enterprises, the post-customs clearance inspections shall be periodically, surprisingly or centrally conducted.

Article 46. Responsibilities of traders

Every trader shall:

1. Follow customs procedures in accordance with in regulations of laws.

2. Cooperate with customs officials to arrange means of transport to goods storage depot and/or during the transport of goods in case the Director of the Custom Department decides to directly supervise goods as stipulated in point b, clause 5, Article 4 hereof.

Chapter V IMPLEMENTATION

Article 47. Entry into force

This Circular enters into force from July 20, 2016. As at the effective date of this Circular, the following Circular shall be annulled:

1. The Circular No.139/2013/TT-BTC dated October 09, 2013 by the Minister of Finance on customs procedures for import, export, temporary import for re-export and transit of petrol and oil; import of raw materials for producing and preparing and outward processing petrol and oil.

2. The Circular No.70/2014/TT-BTC dated May 28, 2014 by the Minister of Finance on customs procedures for import, export, temporary import for re-export and transit of liquefied petroleum gas; import of raw materials for producing, preparing and outward processing gas and liquefied petroleum gas.

Article 48. Transitional provisions

1. Trader whose petrol and oil, gases and raw materials that are imported for re-export or outward processing as at the effective date of the Circular No.139/2013/TT-BTC and Circular No. 70/2014/TT-BTC but are liquidated at or after the effective date of this Circular shall be entitle to carry out the liquidation either under provisions of the Circular No.139/2013/TT-BTC and Circular No. 70/2014/TT-BTC or provisions hereof.

2. Duties imposed on imported and exported petrol and oil; imported raw materials for producing and preparing or outward processing petrol and oil shall be conformable to the Circular No.36/2016/TT-BTC dated February 26, 2016; Circular No.38/2015/TT-BTC dated March 25, 2015 by the Ministry of Finance and this Circular. In case the No.36/2016/TT-BTC Circular No.38/2015/TT-BTC and this Circular conflicts, provisions in this Circular shall prevail.

Article 49. Implementation organizations

1. In case of any replacement or amendment to documents referred to this Circular, the new one shall prevail.

2. The General Director of the General Department of Customs shall direct Director of Department of Customs of provinces to manage, supervise and implement provisions hereof.

Any issue arising in connection to the implementation of this Circular should be promptly reported to the General Department of Customs – Ministry of Finance. /.

69/2016/TT-BTC