Circular No. 139/2013/TT-BTC of October 9, 2013, on customs procedures for petrol and oil exported, imported, temporarily imported for re-export and transferred from/to border gate; materials imported for production and preparation of petrol and oil; and materials imported for export processing of petrol and oil

 THE MINISTRY OF FINANCE

Circular No. 139/2013/TT-BTC of October 9, 2013, on customs procedures for petrol and oil exported, imported, temporarily imported for re-export and transferred from/to border gate; materials imported for production and preparation of petrol and oil; and materials imported for export processing of petrol and oil

Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10, and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;

Pursuant to June 14, 2005 Commercial Law No. 36/2005/QH11;

Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures and customs inspection and supervision;

Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the Commercial Law regarding international goods purchase and sale and goods purchase and sale agency, processing and transit activities with foreign partners;

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration; and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 84/2009/ND-CP of October 15, 2009, on petrol and oil trading;

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

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

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Customs,

The Minister of Finance promulgates the Circular on customs procedures for petrol and oil exported, imported, temporarily imported for re-export and transferred from/to border gate; materials imported for production and preparation of petrol and oil; and materials imported for export processing of petrol and oil.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular specifies the customs procedures for petrol and oil exported, imported, temporarily imported for re-export and transferred from/to border gate; materials imported for production and preparation of petrol and oil; and materials imported for export processing of petrol and oil.

Article 2. Subjects of application

1. Traders that possess petrol and oil import and export business licenses may export (domestically produced petrol, oil and materials, and petrol, oil and materials of import origin), import, temporarily import for re-export and transfer from/to border gate petrol, oil and materials (except crude oil).

2. Traders that possess petrol and oil import and export business licenses may import materials for preparation of petrol and oil; traders that are lawfully established and possess business registration certificates and enterprise registration certificates containing registration of petrol and oil trading, and have sufficient conditions for petrol and oil production may import materials for production and export processing of petrol and oil. The import of materials must comply with registered plans after obtaining the Ministry of Industry and Trade’s written certification.

3. Traders that possess petrol and oil import and export business licenses and conduct the business line of supply of aviation petrol and oil or provision of seagoing ship chandlery services as stated in their business registration certificates may temporarily import petrol and oil for sale (re-export) by themselves or through seagoing ship chandlers acting as their agents to the following objects:

a/ Aircraft of foreign airlines stopping over at Vietnamese airports and aircraft of Vietnamese airlines flying along international routes on exit;

b/ Foreign seagoing ships mooring at international seaports or river ports and Vietnamese seagoing ships operating along international routes on exit.

4. Traders that possess petrol and oil import and export business licenses may temporarily import petrol and oil for sale (re-export) to the following subjects to serve production:

a/ Export processing enterprises in or outside export processing zones;

b/ Enterprises in special economic and trade zones, trade-industrial zones and other economic zones established under the Prime Minster’s decisions which provide that goods purchase, sale and exchange relations between such zones and inland areas are import and export ones.

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