Circular No. 69/2016/TT-BTC dated May 06, 2016 of the Ministry of Finance on customs procedures for petrol, oil, chemicals and gas imported, exported, temporarily imported for re-export, in border-gate transfer and in transit; materials imported for production, preparation or export processing of petrol, oil or gas; imported and exported crude oil; and goods imported or exported to serve petroleum activities

CIRCULAR

On customs procedures for petrol, oil, chemicals and gas imported, exported, temporarily imported for re-export, in border-gate transfer and in transit; materials imported for production, preparation or export processing of  petrol, oil or gas; imported and exported crude oil; and goods imported or exported to serve petroleum activities[1]

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

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

Pursuant to November 29, 2006 Law No. 78/2006/QH10 on Tax Administration; November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Tax Administration Law; and November 26, 2014 Law No. 71/2014/QH13 Amending and Supplementing a Number of Articles of the Laws on Taxes;

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

Pursuant to the July 6, 1993 Petroleum Law; the June 9, 2000 Law Amending and Supplementing a Number of Articles of the Petroleum Law; and the June 3, 2008 Law Amending and Supplementing a Number of Articles of the Petroleum Law;

Pursuant to December 21, 2007 Law No. 05/2007/QH12 on Product and Goods Quality;

Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control;

Pursuant to the Government’s Decree No. 12/2015/ND-CP of February 12, 2015, detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Tax Laws and amending and supplementing a number of articles of the decrees on taxes;

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. 83/2014/ND-CP of September 3, 2014, on petrol and oil trading;

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. 187/2013/ND-CP of November 20, 2013, detailing the implementation of the Commercial Law regarding international goods sale and purchase, and goods sale and purchase agency, processing and transit activities with foreign countries;

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

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, 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, oil, chemicals and gas imported, exported, temporarily imported for re-export, in border-gate transfer and in transit; materials imported for production, preparation or export processing of petrol, oil or gas; imported and exported crude oil; and goods imported and exported to serve petroleum activities.

Chapter I

GENERAL PROVISIONS

Article 1.Scope of regulation

This Circular specifies customs procedures for petrol, oil, chemicals and gas imported, exported, temporarily imported for re-export, in border-gate transfer and in transit; materials imported for production, preparation or export processing of petrol, oil or gas; imported and exported crude oil; and goods imported or exported to serve petroleum activities.

Article 2.Subjects of application

1. Traders that import, export or produce petrol or oil under Decree No. 83/2014/ND-CP.

2. Wholesale gas traders that are permitted to import or export gas or trade in gas by the modes of temporary import for re-export, transit or border-gate transfer under Decree No. 19/2016/ND-CP and the Ministry of Industry and Trade’s regulations.

3. Traders that import or export chemicals.

4. The Vietnam Petrol and Oil Group.

5. Organizations and individuals that conduct petroleum activities on the basis of petroleum contracts concluded with the Vietnam Petrol and Oil Group in accordance with law.

6. Subcontractors and importers that are engaged in direct import, entrusted import, bidding, outsourcing or sub-lease of services or goods for supply to organizations and individuals conducting petroleum activities under petroleum service contracts or goods supply contracts.

7. Traders that import or export crude oil.

8. Traders that provide assessment services in accordance with law (below referred to as assessment service providers for short); state quality inspection agencies and designated conformity assessment organizations.

9. Customs agents.

10. Customs officers and customs offices.

Article 3.Interpretation of terms

In this Circular, the terms below are construed as follows:

1. Gas referred to in this Circular is liquefied petroleum gas, liquefied natural gas or compressed natural gas.

2. Liquefied petroleum gas (LPG) is a hydrocarbon product derived from petroleum and composed largely of propane (C₃H₈) or butane (C₄H₁₀) or mixture of these substances; LPG takes the gaseous form at normal temperature and pressure and transforms into a liquid when being compressed to a certain pressure or cooled to a certain temperature.

3. Liquefied natural gas (LNG) is a liquid hydrocarbon product derived from natural gas and composed largely of methane (CH₄); LNG takes the gaseous form at normal temperature and pressure and transforms into a liquid when being cooled to a certain temperature.

4. Compressed natural gas (CNG) is a gaseous hydrocarbon product compressed under a high pressure, derived from natural gas and composed largely of methane (CH₄).

5. Chemicals referred to in this Circular are chemicals in liquid or gaseous form.

Article 4.Some particular provisions

1. Traders trading in petrol and oil by the mode of temporary import for re-export must comply with Clauses 2, 4 and 5, Article 35 of Decree No. 83/2014/ND-CP and the Minister of Industry and Trade’s Circular No. 38/2014/TT-BCT of October 24, 2014.

2. A trader may pump petrol, oil, chemicals, gas or materials from carrying vehicles into tanks or cisterns and vice versa if satisfying the following conditions:

a/ For imported or temporarily imported petrol, oil, chemicals and gas; and imported materials:

a.1/ Having a customs declaration registered according to regulations;

a.2/ Having a written registration for quantitative assessment certified by an assessment service provider or a designated conformity assessment organization;

a.3/ Having a sampling record or document certified by the trader itself (for goods on the list of imported goods subject to state quality inspection);

a.4/ Being supervised by a customs office:

Based on the information declared by trader at the “Note” section of the customs declaration (code numbers of tanks or cisterns; estimated time of pumping) and the actual situation at his/her unit, the head of the customs branch performing import or temporary import procedures shall decide on supervision measures and forms as appropriate. The trader shall be held responsible for the pumping of petrol, oil, chemicals, gas or materials from carrying vehicles into tanks or cisterns:

a.4.1/ Petrol, oil, chemicals, gas or materials which are pumped into a tank or cistern currently containing petrol, oil, chemicals, gas or materials or into a depot with interlinked pipelines must be of the same category with the goods currently contained in such tank, cistern or depot;

a.4.2/ The trader shall take responsibility before law for the pumping of petrol, oil, chemicals, gas and materials according to its declaration; keep intact goods contained in tanks or cisterns until obtaining a state quality inspection agency’s conclusion on goods quality, for goods on the list of imported goods subject to state quality inspection, and the goods lot is cleared from customs procedures according to regulations.

b/ For exported or re-exported petrol, oil, chemicals and gas:

b.1/ Having a customs declaration registered under regulations;

b.2/ Being supervised by a customs office:

Based on the information declared by the trader at the “Note” section of the customs declaration (intended place and estimated time of pumping, code numbers of tanks or cisterns) and the actual situation at his/her unit, the head of the customs branch performing export or re-export procedures shall decide on supervision measures and forms as appropriate. The trader shall be held responsible for the pumping of petrol, oil, chemicals or gas from tanks or cisterns into carrying vehicles for export abroad, for supply (re-export) to the subjects prescribed at Point b, Clause 4 and Clause 5, Article 35 of Decree No. 83/2014/ND-CP, or for export to the subjects prescribed in Clause 3, Article 19 and Clause 2, Article 35 of Decree No. 19/2016/ND-CP;

c/ Upon occurrence of a change against the information declared by the trader at the “Note” section prescribed at Point a or b, Clause 2 of this Article, the trader shall, before pumping petrol, oil, chemicals or gas, send by fax or submit directly a notice of such change to the customs office conducting the supervision. In case loading/unloading activities are carried out beyond working hours or on holidays, the trader shall, before pumping petrol, oil, chemicals or gas, notify such to the customs office via telephone or email and additionally submit a notice on the subsequent working day;

d/ Tanks or cisterns shall be placed under customs supervision after being pumped with petrol, oil, chemicals, gas or materials. Based on the type of the goods, form of import and actual situation, the head of the customs branch shall decide to seal up these tanks or cisterns, except tanks or cisterns with interlinked systems.

3. State quality inspection of imported or temporarily imported petrol, oil, chemicals and gas; and imported materials:

Petrol, oil, chemicals, gas and materials on the list of imported goods subject to state quality inspection must be sampled for quality inspection before being pumped from carrying vehicles into tanks or cisterns.

a/ When receiving a notice of the state quality inspection result of a goods lot which shows that such goods lot satisfies import quality requirements, a customs officer shall take of note on the system of the trader’ submission of the quality inspection result;

b/ If the state quality inspection result shows that a goods lot fails to satisfy import quality requirements:

b.1/ In case the goods will be recycled:

Before recycling the goods, the trader shall notify in writing the recycling plan (import declaration; type and volume of goods; and form, time and place of recycling) to the customs branch having performed import or temporary import procedures and take responsibility before law for the recycling. After being recycled, if still failing to satisfy import quality requirements, the whole volume of petrol, oil, chemicals, gas or materials (both old and new) must be exported or re-exported under Point b.2 below and handled according to regulations on handling of administrative violations and coercive enforcement of administrative decisions in the customs sector.

b.2/ In case the goods are subject to export or re-export:

The whole volume of goods contained in tanks and cisterns must be exported or re-exported.

For goods subject to export licensing or export plan registration, the trader will have to obtain an export permit or register an export plan for the volume of goods exceeding the volume of imported goods which, according to the inspection result, fails to satisfy quality requirements.

4. Determination of the volume of petrol, oil, chemicals or gas imported, exported or temporarily imported for re-export; and materials imported for production, preparation or export processing of petrol, oil or gas; and imported or exported crude oil:

The shrinkage rates of petrol and oil imported, exported or temporarily imported for re-export; materials imported for production, preparation or export processing of petrol and oil must comply with those prescribed in the Minister of Industry and Trade’s Circular No. 43/2015/TT-BCT of December 8, 2015.

a/ The volume of petrol, oil, chemicals or gas imported, exported or temporarily imported for re-export; or materials imported for production, preparation or export processing of petrol, oil or gas, which is carried by waterway vehicles across border-gate inland waterway harbors or seaports shall be determined based on the quantitative assessment result notice issued by an assessment service provider or a designated conformity assessment organization.

If there is a disparity between the quantitative assessment result and the volume of petrol, oil, chemicals or gas written on the sale invoice, bill of lading or contract, the volume of petrol, oil, chemicals or gas shall be determined as follows:

a.1/ In case the disparity is within the tolerance stated in the contract and, at the same time, does not exceed the shrinkage rate prescribed by the Ministry of Industry and Trade:

If the disparity arises due to particular characteristics of the goods, the volume of petrol, oil, chemicals, gas or materials used for tax calculation is the volume stated in the quantitative assessment result notice issued by the assessment service provider or designated conformity assessment organization.

a.2/ In cases other than that prescribed at Point a.1 of this Clause:

The customs branch carrying out customs procedures shall compare information (goods volume and value) on the declaration against the sale invoice (or delivery order), order, quantitative assessment result notice, and the trader’ explanations so as for specific consideration.

b/ The volume of exported or re-exported petrol, oil, chemicals or gas, which are carried by tank or cistern trucks across land border gates (main or international border gates), shall be determined based on meter readings or vehicle scale readings when pumping petrol, oil, chemicals or gas into tanks or cisterns (the vehicle scaling method shall be applied only to exported or re-exported fuel oil and gas). In case no meters are available, the volume of petrol, oil, chemicals or gas shall be determined based on the quantitative assessment result notice, issued by an assessment service provider or a designated conformity assessment organization, or the trader’s testing result card.

In localities without assessment service providers, the volume of petrol, oil, chemicals or gas shall be determined based on the benchmark applicable to the carrying vehicles.

c/ The volume of petrol or oil supplied to seagoing ships (including imported or temporarily imported petrol and oil) shall be determined as follows:

c.1/ The volume of petrol or oil pumped directly from a depot into a seagoing ship shall be determined based on readings of meters at that depot.

c.2/ In case petrol or oil is pumped from a depot into a carrying vehicles for transportation and delivery to a seagoing ship:

c.2.1/ The volume of petrol or oil pumped from the depot into the carrying vehicle shall be determined based on readings of meters at the inland depot;

c.2.2/ The volume of petrol or oil pumped from the carrying vehicle into the seagoing ship shall be determined based on the benchmark (of the carrying vehicle or the seagoing ship’s fuel-containing compartment) or meter (of the carrying vehicle or seagoing ship), depending on specific conditions of each seagoing ship and international practices applicable to the goods item;

c.2.3/ The volume of petrol or oil stated in the record on fuel delivery and receipt between the carrying vehicle and the seagoing ship shall serve as a basis for customs clearance under regulations;

c.2.4/ If there is a disparity between the depot’s meter reading and the volume stated in the fuel delivery and receipt record, the customs branch carrying out temporary import procedures shall, based on the fuel delivery and receipt record, sale invoice and payment documents and the trader’s explanations, determine the volume of petrol or oil actually exported or re-exported and liquidate the temporary import declaration.

d/ The volume of jet fuel (imported or temporarily imported) supplied to aircraft shall be determined based on readings of flow meters of filling devices exclusively used for aircraft;

dd/ The volume of petrol or oil supplied to a subject prescribed at Point b, Clause 4, Article 35 of Decree No. 83/2014/ND-CP shall be determined by the depot’s meter or the carrying vehicle’s benchmark;

e/ Scales and meters used to determine the volume of petrol, oil, chemicals or gas must be  inspected according to regulations on measurement and sealed up by traders (except meters of aircraft and seagoing ships).

In case of using benchmarks to determine volume, a valid certificate of calibration granted by an assessment service provider or a designated assessment organization is required.

g/ The volume of imported or exported crude oil shall be determined based on the notice of quantitative assessment result issued by an assessment service provider or a designated conformity assessment organization.

h/ Unit of calculation of petrol, oil, chemicals, gas, materials or crude oil may be converted into those prescribed in the Minister of Finance’s Circular No. 103/2015/TT-BTC of July 1, 2015, promulgating the List of Vietnam’s imports and exports.

5. Physical inspection of imported, exported, temporarily imported or re-exported petrol, oil, chemicals and gas; materials imported for production, preparation or export processing of petrol, oil or gas; and exported crude oil and goods imported or exported to serve petroleum activities at offshore depots:

a/ For imported, exported, temporarily imported or re-exported petrol, oil, chemicals and gas; and materials imported for production, preparation and export processing of petrol, oil or gas:

a.1/ In case a goods lot is subject to physical inspection, customs officers shall, based on the notice of the quantitative assessment results, notice of the state quality inspection result and certificate of assessment of category of the trader (except for petrol or oil supplied to aircraft), update results on the system.

If having any suspicion about assessment results, the customs office shall select a conformity assessment organization designated to conduct inspection in service of state management or an assessment service provider (in case the conformity assessment organization designated to conduct the inspection refuses). The conclusion of the designated conformity assessment organization or assessment service provider is binding on involved parties. If disagreeing with such conclusion, the customs declarant may lodge a complaint in accordance with law.

a.2/ For petrol or oil exported or re-exported to an enterprise prescribed at Point b, Clause 4, Article 35 of Decree No. 83/2014/ND-CP, the physical inspection result shall base on the record of fuel delivery and receipt or another document certifying fuel delivery and receipt or the meter reading or benchmark of the vehicle carrying petrol or oil, the category assessment certificate or testing result card of the trader.

b/ For exported crude oil and goods imported or exported to serve petroleum activities at offshore oil and gas ports:

b.1/ Lots of exported crude oil and goods imported or exported to serve petroleum activities at offshore oil and gas ports are entitled to documentary examination; except for prioritized enterprises which shall comply with the Minister of Finance’s Circular No. 72/2015/TT-BTC of May 12, 2015, on application of the priority regime in customs clearance and customs inspection and supervision of imports and exports;

b.2/ In case a lot of exported crude oil or goods imported or exported to serve petroleum activities at offshore oil and gas ports is subject to physical inspection, the head of customs branch performing import or export procedures shall, based on the trader’s notification prescribed in Clause 3, Article 43 of this Circular, documents of the customs dossiers, information relating to the goods lot at the time of declaration and the trader’s commitment to taking full responsibility before law, consider and decide not to conduct physical inspection. If having any suspicion, the head of the customs branch shall decide to conduct inspection and supervision according to regulations.

6. The sampling of imported, exported or temporarily imported petrol, oil, chemicals and gas; and imported materials must comply with Clause 3, Article 31 of the Minister of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, on customs procedures; customs supervision and inspection; import duty, export duty and tax administration applicable to imported and exported goods.

7. Imported or temporarily imported petrol, oil, chemicals, gas and materials shall be eligible for customs clearance if the trader fully meets the following conditions:

a/ Having obtained a notice of state quality inspection results, for goods on the list of goods subject to quality state inspection;

b/ Having made supplements or adjustments to the declaration (if required), except cases when a trader is required to make supplements or adjustments to the declaration regarding price but still fails to do so as official prices remain unavailable at the time of carrying out temporary import or import procedures;

c/ Having fulfilled tax obligations (having paid or obtained guarantee for the payable tax amount).

8. For petrol and oil transshipped or transferred from ship to ship:

a/ Traders may transship or transfer petrol or oil from ship to ship at the positions prescribed by the Maritime Port Authorities, the Ministry of Transport or provincial-level People’s Committees; and transship or transfer petrol or oil from large ships or other carrying vehicles which Vietnamese ports cannot accommodate as determined by port authorities under Clause 15, Article 9 of Decree No. 83/2014/ND-CP;

b/ Before conducting the transshipment or ship-to-ship transfer, a trader shall declare the transshipment or ship-to-ship transfer with the customs branch managing the area of transshipment or ship-to-ship transfer as follows:

b.1/ The trader shall declare clearly the position where the transshipment or ship-to-ship transfer is permitted; names, types and call signs (if any) of the delivering ship and the receiving ship; the date, time and volume of petrol or oil to be transshipped or transferred from ship to ship and the mooring position of the receiving vehicle. The vehicle must be moored at the registered position until conditions for pumping petrol or oil into depots are satisfied and customs procedures are completed.

b.2/ For lots of petrol or oil of an enterprise which are carried onboard a cargo ship on entry, the trader shall open a declaration for each receiving ship. The determination of the volume of petrol or oil to be transshipped or transferred from ship to ship shall be determined based on notices of result of quantitative assessment at receiving ships.

c/ Customs offices shall supervise the transshipment and ship-to-ship transfer according to the risk management principles as prescribed by law.

Based on the actual situation at his/her unit and information prescribed at Point b.1 of this Clause, the head of the customs branch shall direct related units to devise plans and measures for supervising transshipment and ship-to-ship transfer of petrol and oil and assign units to implement such plans and measures or report such to the director of the provincial-level Customs Department for the latter to assign other forces to supervise or coordinate in supervising the transshipment and ship-to-ship transfer of petrol or oil.

Customs supervision of transshipment and ship-to-ship transfer of petrol and oil  shall be recorded in writing for filing together with customs dossiers. Traders shall allocate vehicles and create conditions for customs officers to conduct supervision of transshipment and ship-to-ship transfer of petrol and oil.

9. The storage period of petrol, oil, chemicals and gas temporarily imported for re-export in Vietnam shall comply with Clause 4, Article 11 of Decree No. 187/2013/ND-CP.

10. Petrol, oil, chemicals and gas temporarily imported but not re-exported or fully re-exported may be sold domestically (below referred to as petrol, oil, chemical and gas which are temporarily imported but sold domestically).

Traders shall register new a declaration for carrying out procedures for the volume of temporarily imported petrol, oil, chemical and gas which are sold domestically; import management policies and tax policies (including tax incentive policies, if any) applicable to imported goods shall be implemented at the time of registering the new customs declaration, except cases in which all import management policies have been implemented at the time of registering the initial customs declaration.

11. Grounds for determination of actual exportation of petrol, oil, chemicals and gas which must be exported or re-exported are:

a/ The export declaration already cleared from customs procedures and certified on the system as “Goods have passed the supervision area”, for petrol, oil, chemicals or gas which are exported or re-exported by border-gate seaports, transshipment ports or transshipment zones; petrol and oil supplied to seagoing ships or aircraft on exit; exported or re-exported petrol, oil and gas brought into bonded warehouses;

b/ The export declaration already cleared from customs procedures and certified by a customs officer on the system as “Goods have passed supervision zones”, for petrol, oil, chemicals or gas exported or re-exported through land border gates or border-gate river ports;

c/ The import or export declaration already cleared from customs procedures, for petrol, oil or gas supplied to the subjects prescribed at Point b, Clause 4, Article 35 of Decree No. 83/2014/ND-CP, Clause 3, Article 19 and Clause 2, Article 35 of Decree No. 19/2016/ND-CP.

12. In case petrol and oil are supplied (re-export procedures have been completed) to a subject prescribed at Point b, Clause 5, Article 35 of Decree No. 83/2014/ND-CP which for objective reason does not take an outbound international voyage or makes a domestic voyage before leaving the country:

a/ The trader shall carry out procedures for domestic sale of the volume of petrol or oil for which re-export procedures have been completed or the volume of petrol or oil for which re-export procedures completed and which are used for the domestic voyage (the trader shall make and submit to the customs office a table of norms of consumption of petrol and oil for domestic voyages and take responsibility for such consumption norms);

b/ The trader shall make additional declaration of the volume of petrol or oil supplied to the subject prescribed at Point b, Clause 5, Article 35 of Decree No. 83/2014/ND-CP in conformity with the order of the ship master, ship owner, shipping agent or the person authorized by the ship owner or shipping agent to take charge of outbound international voyages.

13. Enterprises defined at Point b, Clause 4, Article 35 of Decree No. 83/2014/ND-CP that purchase petrol and oil from traders possessing petrol and oil import and export business licenses, and enterprises defined in Clause 3, Article 19, and Clause 2, Article 35, of Decree No. 19/2016/ND-CP that purchase gas from key traders shall carry out import procedures as appropriate.

Enterprises purchasing petrol, oil or gas from traders prescribed in this Clause shall take responsibility before law that they use such petrol, oil or gas only for the operation of machinery and equipment in the production process.

14. For petrol and oil contained in special-use self-propelled vehicles or non- self-propelled vehicles temporarily imported and then re-exported (self-propelled vehicles or non-self-propelled vehicles which are temporarily imported into Vietnam for use as equipment and machinery serving the construction of works or implementation of investment projects and then re-exported):

a/ After the entry procedures are completed for a special-use vehicle, the ship owner or its/his/her agent shall base on the fuel volume stated in the ship’s stores declaration (for self-propelled vehicles) or the fuel volume contained in the vehicle as determined by the ship owner or its/his/her agent (for non-self-propelled vehicles) to notify the customs office of the petrol and oil volume expected to be sold in Vietnam and the petrol and oil volume re-exported together with the ship, and shall:

a.1/ Fill in the printed customs declaration, carry out import procedures, and pay tax for the petrol and oil volume expected to be used in Vietnam;

a.2/ Fill in the printed customs declaration, carry out temporary import procedures for the petrol and oil volume expected to be re-exported together with the ship, pay tax or produce the credit institution’s guarantee certificate for the tax amount corresponding to the petrol and oil volume expected to be re-exported, enclosed with a written commitment to fully paying the tax amount and late-payment interest (if any) upon the expiration of the guarantee period. Conditions and procedures for guarantee must comply with Clause 2, Article 42 of Circular No. 38/2015/TT-BTC;

b/ When the exit procedures are carried out for the special-use vehicle, the ship owner or its/his/her agent shall declare the petrol and oil volume actually used in Vietnam in accordance with Article 20 of Circular No. 38/2015/TT-BTC and carry out export or re-export procedures for the remaining volume of imported or temporarily imported petrol and oil stockpiled in the ship;

c/ If the payable tax amount calculated on the petrol and oil volume actually used in the country is smaller than the paid tax amount, the ship owner or its/his/her agent shall be entitled to have the overpaid amount refunded. Procedures for tax refund for the petrol and oil volume for which tax has been paid upon temporary import but which is not actually used in Vietnam must comply with Articles 49 and 132 of Circular No. 38/2015/TT-BTC;

d/ If the payable tax amount calculated on the petrol and oil volume actually used in the country is larger than the paid tax amount, the ship owner or its/his/her agent shall additionally pay the deficit and the late-payment interest in accordance with law;

dd/ In case petrol and oil contained in special-use vehicles are on the List of goods subject to state inspection of their quality, the registration for such inspection is not required when the entry procedures are carried out.

15. Shrinkage rates in import, export, stockpiling, preservation and storage activities:

a/ For petrol and oil, the shrinkage rates must comply with Circular No. 43/2015/TT-BCT;

b/ For chemicals, gas and materials, the shrinkage rates must comply with regulations of the Ministry of Industry and Trade. In case these regulations are unavailable, these rates shall be determined based on notices of quantitative assessment results issued by assessment service providers or designated conformity assessment organizations, and the enterprises’ internal management norms. If having any suspicion about the assessment results, the provisions of Point a.1, Clause 5 of this Article shall apply.

16. Goods imported, exported, temporarily imported for re-export or temporarily exported for re-import to serve petroleum activities at offshore oil and gas ports which are accompanied by the bill of lading stating that the port of destination is an offshore oil and gas port shall be delivered directly to the port of destination stated in the bill of lading. Customs procedures shall be carried out at the customs branch assigned to manage the concerned offshore oil and gas port.

17. Goods of priority enterprises must comply with Circular No. 72/2015/TT-BTC or this Circular.

18. In addition to the provisions of this Circular, dossiers and order of carrying out customs procedures, inspection and supervision for petrol, oil, chemicals or gas imported, exported, temporarily imported for re-export, in border-gate transfer or in transit; materials imported for production, preparation or export processing of petrol, oil or gas; imported and exported crude oil; and goods imported, exported, temporarily imported for re-export or temporarily exported for re-import to serve petroleum activities must comply with Circular No. 38/2015/TT-BTC.

19. Temporarily imported vehicles and foreign seagoing ships entering Vietnamese ports shall be entitled to purchase imported or domestically produced petrol and oil directly from domestic petrol and oil suppliers for use in the operation duration in Vietnam in accordance with the following provisions:

a/ They shall not carry out customs procedures;

b/ They shall be ineligible for import duty refund (if purchasing imported petrol and oil) or export duty refund (if purchasing domestically produced petrol and oil);

c/ Before a ship leaves the country, the ship owner or its/his/her agent shall carry out customs procedures for the petrol and oil volume purchased in Vietnam but not used up in the duration when the ship anchors in Vietnam in accordance with Point b, Clause 14 of this Article.

20. Petrol and oil importers and exporters shall develop software for monitoring and management of the petrol and oil volumes brought into depots or from depots into inland depots in the inland, re-exported or exported, and shall ensure data connection with customs offices in accordance with law.

Article 5.Taxes and fees

1. Customs taxes and fees for petrol, oil, chemicals or gas imported or exported or temporarily imported for re-export; materials imported for production and preparation or export processing of petrol, oil or gas; imported and exported crude oil; and goods imported or exported to serve petroleum activities must comply with current regulations.

2. Rate of export duty on crude oil:

Customs branches carrying out procedures for crude oil export shall apply such export duty rate based on customs declarants’ notices (which shall also be sent to the tax agencies simultaneously with notices of the temporarily calculated royalty rates under each crude oil contract).

Chapter II

CUSTOMS PROCEDURES FOR PETROL, OIL, CHEMICALS AND GAS IMPORTED, EXPORTED, TEMPORARILY IMPORTED FOR RE-EXPORT OR TEMPORARILY IMPORTED BUT SOLD DOMESTICALLY

Section 1

CUSTOMS PROCEDURES FOR IMPORTED OR TEMPORARILY IMPORTED PETROL, OIL, CHEMICALS AND GAS

Article 6.Customs clearance places

1. Customs procedures for a lot of imported or temporarily imported petrol, oil, chemicals or gas shall be carried out in accordance with law at the customs branch of the licensed border gate of importation or at the outside-border gate customs branch of the locality where the trader has an inland depot for storage of imported or temporarily imported petrol, oil, chemicals or gas.

Customs procedures may be carried out under regulations at wharfs announced by the Vietnam Maritime Administration which are managed by the concerned outside-border gate customs office.

2. Enterprises defined at Point b, Clause 4, Article 35 of Decree No. 83/2014/ND-CP that purchase temporarily imported or imported petrol and oil, and enterprises in non-tariff zones that purchase gas from licensed traders prescribed in Clause 3, Article 19, and Clause 2, Article 35, of Decree No. 19/2016/ND-CP shall carry out customs procedures at the customs branches managing the enterprises.

Article 7.Customs dossier

1. Documents to be submitted:

a/ An import goods declaration with the information details provided in Appendix II to Circular No. 38/2015/TT-BTC.

If filling in the printed customs declaration under Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall fill in and submit 2 originals of the import goods declaration according to form HQ/2015/NK provided in Appendix IV to Circular No. 38/2015/TT-BTC;

b/ A copy of the commercial invoice;

c/ A copy of the bill of lading or an equivalent transport document, for goods transported by sea in accordance with law (except petrol, oil and gas re-exported or exported to the enterprises defined at Point b, Clause 4, Article 35 of Decree No. 83/2014/ND-CP, and the subjects defined in Clause 3, Article 19, and Clause 2, Article 35, of Decree No. 19/2016/ND-CP);

d/ A copy of the written quantitative assessment registration; and the written registration for state quality inspection, for petrol, oil, chemicals and gas on the list of imported goods subject to state quality inspection;

dd/ A copy of the imported goods purchase contract (for goods temporarily imported for re-export);

e/ For a goods lot which must be declared in more than one declaration form or goods which are imported by different modes but share a single bill of lading or invoice and must be declared in more than one declaration form by each mode of import at a customs branch, the customs declarant shall submit only one set of customs dossier (if submitting the printed dossier to the customs office); in the subsequent declarations, the following phase shall be stated: “Sharing documents with declaration No….. of date…..” into the “Notes” box.

For the cases prescribed in Clauses 2, 3 and 4, Article 18 of Circular No. 38/2015/TT-BTC, the customs declarant shall submit, produce and keep only one set of customs dossier of the customs declarations for the same goods lot;

g/ A trader that carries out procedures for the first time at a customs branch shall additionally submit the following documents (except the cases of supplying (re-exporting) or exporting petrol, oil or gas to the subjects defined at Point b, Clause 4, and Clause 5, Article 35 of Decree No. 83/2014/ND-CP, and Clause 3, Article 19, and Clause 2, Article 35, of Decree No. 19/2016/ND-CP):

g.1/ A copy of the petrol and oil import and export business license;

g.2/ A copy of the certificate of eligibility for gas import or export or an equivalent paper;

g.3/ A copy of the paper stating the petrol and oil import quota issued by the Ministry of Trade and Industry.

h/ An original of the import license, for goods subject to import license;

In case of applying the national single window mechanism, the specialized state management agency shall send the documents prescribed at Points dd, g and h of this Clause in the electronic form via the Vietnam National Single Window; the customs declarant is not required to submit such documents when carrying out customs procedures.

2. Time limit for a trader to submit documents to a customs branch:

The above documents shall be submitted when the customs office conducts detailed examination of the dossier and physical inspection of goods, except the following documents:

a/ The notice of the quantitative assessment result, which shall be submitted within than 8 (eight) working hours after completely pumping petrol, oil, chemicals or gas from a carrying vehicle into a depot or another carrying vehicle for further domestic transportation;

b/ The notice of the state quality inspection result, which shall be submitted within 10 (ten) working days after completely pumping petrol, oil, chemicals or gas from a carrying vehicle into a depot or another carrying vehicle for further domestic transportation.

For the documents prescribed at Points a and b of this Clause, if the national single window mechanism is applied, the specialized state management agency shall send the import license and the inspection result notice in the electronic form via the Vietnam National Single Window; the customs declarant is not required to submit such documents when carrying out customs procedures;

c/ Commercial invoice:

c.1/ At the time of registering a customs declaration, if the official price is not available yet, the trader shall temporarily pay tax based on the declared price. The time limit for tax payment must comply with Clause 3, Article 42 of Circular No. 38/2015/TT-BTC;

c.2/ The date when the official price is available is a date when the seller issues the official invoice. Declaration and payment of the tax difference (if any) based on the official price must comply with Point b.1, Clause 1, Article 17 of the Minister of Finance’s Circular No. 39/2015/TT-BTC of March 25, 2015, prescribing customs value for imported and exported goods; the custom declarant is not required to pay late-payment interest for the payable tax difference.

c.3/ A copy of the commercial invoice must be submitted within 30 (thirty) days after a customs declaration is registered.

Article 8.Responsibilities of a customs branch carrying out import or temporary import procedures

1. To carry out customs procedures and conduct customs supervision and management for each corresponding type of goods prescribed in Circular No. 38/2015/TT-BTC and this Circular.

2. Based on the trader’s written request for extension of the duration for storage in Vietnam of petrol, oil, chemicals or gas temporarily imported for re-export, the customs branch shall consider and approve the extension in accordance with Clause 9, Article 4 of this Circular. A leader of the customs branch shall give his/her signature and seal in the trader’s written request and keep it in a file in accordance with regulations, and concurrently extend the duration of temporary import in the system (in case of carrying out e-customs procedures).

3. To supervise the trader in liquidating the temporary import declaration within the law-prescribed time limit; to make tax refund and not to collect tax under Article 10 of this Circular; to resolve problems related to tax obligations and handle violations (if any) in accordance with current regulations.

In case petrol, oil, chemicals or gas temporarily imported for re-export have been stored in Vietnam in a duration longer than the prescribed storage duration (including the extended duration), the customs branch shall re-determine the payable tax amount, handle violations (if any) and urge the concerned enterprise to strictly comply with regulations.

4. To comply with regulations on handling of administrative violations for imported petrol, oil, chemicals or gas failing to satisfy quality requirements under a decision of the agency conducting state quality inspection.

5. In case petrol or oil is supplied (re-exported) to a seagoing ship on exit which operates along international routes, the customs branch shall search information in the e-manifest for seagoing ships on entry or exit or in transit as a basis for determining the actual exit of the ship. In case customs procedures are not yet carried out in the e-manifest, the customs branch shall request the trader to additionally submit the port clearance permit.

Article 9.Responsibilities of the trader

1. To keep the original conditions of imported petrol, oil, chemicals or gas (both old and new one(s) - if any) pending the issuance of an notice of the state quality inspection result for the goods lot as prescribed in Clause 3, Article 4 of this Circular.

2. In case the agency conducting the state quality inspection notifies that the goods lot fails to satisfy quality requirements, the trader shall comply with Clause 3, Article 4 of this Circular.

3. To implement the customs office’s decision on handling of violations (if any) in accordance with law.

Article 10.Tax refund or non-collection with regard to temporary-import customs declarations

1. Tax refund or non-collection must comply with Circular No. 38/2015/TT-BTC.

2. For petrol or oil supplied to the subjects defined in Clause 5, Article 35 of Decree No. 83/2014/ND-CP at the border-gate customs branch carrying out exit procedures for the ships for which customs procedures for seagoing ships on entry or exit or in transit in the e-manifest are not yet carried out, the trader shall additionally submit the port clearance permit upon tax refund or non-collection.

Section 2

CUSTOMS PROCEDURES FOR EXPORTED OR RE-EXPORTED PETROL, OIL, CHEMICALS AND GAS

Article 11.Customs clearance places

1. Customs procedures for exported petrol, oil, chemicals and gas shall be carried out at the customs branch of the border gate of exportation.

2. Customs procedures for a lot of re-exported petrol, oil, chemicals or gas shall be carried out at the customs branch having carried out temporary import procedures for such lot, or at the outside-border gate customs branch of the locality where the trader has an inland depot for storage of imported or temporarily imported petrol, oil, chemicals or gas.

3. Customs procedures for exported or re-exported petrol, oil, chemicals or gas actually exported abroad shall be carried out at international border gates or main border gates in accordance with law.

Article 12.Customs dossier

1. A customs dossier for exported petrol, oil, chemicals or gas must comprise:

a/ Export goods declaration with the information details provided in Appendix II to Circular No. 38/2015/TT-BTC.

In case of filling in the printed customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall fill in and submit 2 originals of the export goods declaration according to form HQ/2015/XK provided in Appendix IV to Circular No. 38/2015/TT-BTC;

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

c/ A copy of the certificate of eligibility for gas import and export or an equivalent paper;

d/ A copy of the quantitative assessment certificate (for the case prescribed at Point a, Clause 4, Article 4 of this Circular);

dd/ A copy of the commercial invoice;

e/ A copy of the document stating the origin of exported petrol, oil or gas (imported by the trader or purchased from a principal importer or a petrol and oil production or preparation establishment);

g/ A copy of the Ministry of Industry and Trade’s written certification of registration of the plan on production or import of materials and sale of petrol and oil products;

h/ An original of the export license, for goods subject to export license;

In case of applying the national single window mechanism, the specialized state management agency shall send the documents prescribed at Points b, c, g and h of this Clause in the electronic form via the Vietnam National Single Window; the customs declarant is not required to submit such documents when carrying out customs procedures.

2. Customs dossier for re-exported petrol, oil, chemicals or gas:

a/ In addition to the documents prescribed at Points a, b, c, d, dd and h, Clause 1 of this Article, the trader shall additionally submit one copy of the goods sale contract and contract annex (if any);

b/ In case customs procedures for a temporarily imported goods lot are carried out based on the printed customs declaration made according to form HQ/2015/NK of Appendix V to Circular No. 38/2015/TT-BTC, the customs declarant shall fill in such printed customs declaration when carrying out re-export procedures;

c/ When carrying out re-export procedures, the trader shall declare information on the number of temporary import declarations, and the serial number of the row of goods in the temporary import declaration corresponding to each row of re-exported goods for the system to monitor reconciliation; the system shall automatically conduct reconciliation based on the quantity stated in the corresponding temporary import declaration.

A temporary import declaration may be used for carrying out re-export procedures many times; a re-export declaration may only be made according to one corresponding temporary import declaration. The customs branch where re-export declarations are registered shall check information on the temporary import declaration in the system for carrying out re-export procedures.

In case of filling in the printed customs declaration, the customs declarant shall state in detail the number of the temporary import declaration into the box “Attached documents” of the export goods declaration according to form HQ/2015/XK provided in Appendix IV to Circular No. 38/2015/TT-BTC.

Article 13.Responsibilities of the customs branch carrying out export or re-export procedures

1. To carry out customs procedures and conduct customs supervision and management based on each export/re-export mode of prescribed in Circular No. 38/2015/TT-BTC and this Circular.

2. To inspect the actual conditions of petrol, oil, chemical or gas compartments of carrying vehicles. If the customs branch has no doubt and sees that all conditions for customs sealing are met, the trader will be permitted to pump petrol, oil, chemicals or gas into these carrying vehicles.

3. After the trader completes the pumping of petrol, oil, chemicals or gas into compartments of carrying vehicles, customs officers shall seal up the compartments in accordance with regulations.

4. In case petrol, oil, chemicals or gas is/are exported or re-exported via a border gate other than the border gate where export or re-export procedures are carried out for export abroad or for export or re-export to the subjects defined at Point b, Clause 4, Article 35 of Decree No. 83/2014/ND-CP, and Clause 3, Article 19, and Clause 2, Article 35 of Decree No. 19/2016/ND-CP, the customs branch carrying out export or re-export procedures shall assume the prime responsibilities for, and coordinate with the customs branch of the border gate of exportation in, handing over, managing, and supervising the transportation of, exported or re-exported petrol, oil, chemicals or gas.

5. In case procedures for export or re-export of petrol and oil to the subjects defined at Point b, Clause 4, Article 35 of Decree No. 83/2014/ND-CP are carried out at a place other than the place of carrying out import and temporary import procedures, the customs branch carrying out export and re-export procedures shall assume the prime responsibility for, and coordinate with the customs branch carrying out import or temporary import procedures in, handing over, managing, and supervising the transportation of, exported or re-exported petrol and oil.

Article 14.Responsibilities of the customs branch of the border gate of exportation and customs branch managing enterprises purchasing petrol, oil or gas as prescribed at Point b, Clause 4, Article 35 of Decree No. 83/2014/ND-CP, and Clause 3, Article 19, and Clause 2, Article 35, of Decree No. 19/2016/ND-CP

1. To carry out customs procedures and conduct customs supervision and management based on each export/re-export mode as prescribed in Circular No. 38/2015/TT-BTC and this Circular.

2. For petrol, oil, chemicals or gas exported, re-exported via a land border gate:

a/ To inspect customs seals of petrol, oil, chemical or gas tanks, cisterns or compartments of carrying vehicles. If the seals remain intact, to supervise the export of goods via the border gate, ensuring that all the goods lots are actually exported across the border (in case of re-export of goods via land border gates);

b/ When detecting that the seals are broken or seeing any change in the volume, weight or category of petrol, oil, chemicals or gas, the customs office shall select a conformity assessment organization designated to conduct inspection to serve state management or an assessment service provider (if the designated conformity assessment organization gives a written refusal). If assessment results show that the goods conforms with the dossier, to make a written certification and supervise the export of goods via the border gate. If assessment results show changes in the volume, weight or category, to make a written record of the violation and handle such violation in accordance with law;

c/ When vehicles carrying exported or re-exported petrol, oil, chemicals or gas return (except cases of export or re-export by sea), customs officers shall inspect the vehicles on entry in accordance with law in order to detect smuggled goods or petrol, oil, chemical or gas volumes not wholly exported or re-exported and brought back for domestic sale.

3. For petrol, oil or gas supplied (re-exported) to the subjects defined at Point b, Clause 4, Article 35 of Decree No. 83/2014/ND-CP, and Clause 3, Article 19, and Clause 2, Article 35, of Decree No. 19/2016/ND-CP: The customs branch managing the concerned enterprise shall perform the responsibilities prescribed in Clause 1 of this Article.

4. The volume of petrol, oil, chemicals or gas under 1 (one) export or re-export declaration which is/are transported on 1 (one) or many vehicles shall be fully exported once via 1 (one) border gate or to the subjects prescribed at Point b, Clause 4, Article 35 of Decree No. 83/2014/ND-CP, and Clause 3, Article 19, and Clause 2, Article 35, of Decree No. 19/2016/ND-CP (excluding petrol and oil supplied to aircraft as prescribed in Section 10, Chapter II of this Circular).

Article 15.Responsibilities of the trader

1. To carry out customs procedures in accordance with law.

2. To keep the original conditions of goods and customs seals in the course of transportation to the border gate of exportation or to the enterprises defined at Point b, Clause 4, Article 35 of Decree No. 83/2014/ND-CP, and Clause 3, Article 19, and Clause 2, Article 35, of Decree No. 19/2016/ND-CP.

3. For petrol, oil, chemicals or gas re-exported via a border gate other than the border gate where the re-export procedures are carried out, the trader shall transport it/them according to the routes, stops, time and border gates already registered with the customs office, and keep the original conditions and customs seals. The period of transportation of petrol, oil, chemicals or gas after it/they is/are pumped into transporting vehicles for re-export to the border gate of re-export must not exceed 5 (five) days.

In case of failing to transport goods strictly according to the registered routes and time for an objective cause, the trader shall give a written explanation about the reasons for such failure and state solutions to the customs branch with which the declarations are registered and the customs branch of the border gate of exportation for monitoring and supervision.

4. To update adequate and accurate data in accordance with the criteria of the  e-customs declaration system; ensure the accuracy, truthfulness and consistency of the customs dossier with the declared data.

Section 3

CUSTOMS PROCEDURES FOR PETROL, OIL, CHEMICALS AND GAS TEMPORARILY IMPORTED BUT SOLD DOMESTICALLY

Article 16.Principles of implementation

1. The sale in the domestic market of temporarily imported petrol, oil, chemicals or gas must comply with Clause 5, Article 25 of Decree No. 08/2015/ND-CP.

2. Temporarily imported petrol, oil, chemicals or gas may be sold in the domestic market only after the customs declarant completes customs procedures for the new customs declaration.

3. Petrol, oil, chemicals or gas temporarily imported but domestically sold, which are on the list of imported goods subject to state quality inspection, must obtain a competent agency’s notice of the state quality inspection result (unless such inspection has been conducted when temporary import procedures are carried out).

4. Taxpayers shall declare and fully pay tax and fine (if any) for petrol, oil, chemicals or gas temporarily imported but domestically sold in accordance with law.

Article 17.Customs clearance places

Procedures for domestic sale of temporarily imported petrol, oil, chemicals or gas  shall be carried out at the customs branch where temporary import declarations are registered or at the outside-border gate customs branch managing the localities where the petrol, oil, chemical or gas volume requested to be domestically sold are stored.

Article 18.Customs dossiers

1. A trader shall register a customs declaration for each corresponding mode specified in Clause 2, Article 16 of Circular No. 38/2015/TT-BTC and this Circular.

2. In case of petrol, oil, chemicals or gas on the list of imported goods subject to state quality inspection, a trader shall submit a copy of a notice of state quality inspection results when carrying out the temporary import procedures or procedures for domestic sale of such petrol, oil, chemicals or gas (for cases in which the quality inspection has not yet been conducted for temporary import).

3.  In case the domestically sold petrol, oil, chemicals or gas is taken from the trader’s inland depots other than those declared upon carrying out the temporary import procedures, the trader shall additionally submit 1 copy of a notice of state quality inspection results and a notice of quantitative assessment results at such domestic depots.

4. The volume of domestically sold petrol, oil, chemical or gas shall be determined based on the volume of temporarily imported petrol, oil, chemical or gas (with a quantitative assessment certificate) and results of the reconciliation and liquidation of re-export declarations for which the customs procedures are completed as prescribed in such declarations.

Article 19.Responsibilities of customs branches carrying out the domestic sale procedures

1. To carry out the customs procedures for each corresponding mode of import.

2. To adjust the tax amount of the old customs declaration for the domestically sold goods volume stated in the new one, as follows:

a/ If the taxpayer has not paid tax under the old customs declaration: After the tax amount stated in the new declaration is paid, the customs office shall issue a decision to reduce the tax amount in the old one;

b/ If the taxpayer has paid tax under the old customs declaration: The customs office shall issue a decision to reduce the tax amount stated in the old declaration, and then, refund and offset the tax amount under the old customs declaration against that under the new declaration (as in case of overpaid tax). If the tax amount stated in the old customs declaration is lower than that under the new customs declaration, the taxpayer shall pay the deficit or offset the tax amount overpaid in other customs declarations against the deficit before completing the domestic sale procedures; the overpaid tax amount (if any) shall be refunded by the customs office under regulations. The procedures for offsetting or refund must comply with Article 132 of Circular No. 38/2015/TT-BTC.

The decision on tax adjustment is made according to Form No. 03/QDDC/TXNK provided in Appendix VI to Circular No. 38/2015/TT-BTC.

The time limit for tax refund and offsetting between the old customs declaration and the new one must comply with Clause 3, Article 49 of Circular No. 38/2015/TT-BTC. While the customs office is conducting the tax refund and offsetting between the old customs declaration and the new one, no late-payment interest shall be calculated.

Article 20.Responsibilities of traders

1. To comply with Articles 16, 17 and 18 of this Circular.

2. To be responsible for domestic sale of the temporarily imported petrol, oil, chemicals or gas volume which is not to be re-exported or has not fully been re-exported within the time limit for retention in Vietnam.

To execute the customs office’s violation handling decision in case of selling domestically petrol, oil, chemical and gas volume beyond the time limit for re-export.

3. To declare and fully pay tax under the new customs declaration, clearly stating the serial number of the original customs declaration of temporarily imported goods and the form of domestic sale in the box “Notes” of the e-customs declaration or the box “Other remarks” of the printed customs declaration.

In case a taxpayer domestically sells petrol, oil, chemicals or gas but fails to declare and pay tax to the customs office, it shall pay tax according to the original temporary-import customs declaration and be sanctioned under current regulations if its violation is detected through inspection by a customs office or another functional agency. A taxpayer shall fully pay tax, late-payment interest and fine (if any) under the customs office’s decision.

Section 4

CUSTOMS PROCEDURES FOR PETROL, OIL, CHEMICALS AND GAS TRADED IN THE FORM OF BORDER-GATE TRANSFER; AND PETROL, OIL, CHEMICALS AND GAS IN TRANSIT

Article 21.Customs procedures

1. Petrol, oil, chemicals and gas traded in the form of border-gate transfer transported directly from exporting countries to importing countries without going through Vietnamese border gates are not subject to customs procedures.

2. For petrol, oil, chemicals and gas traded in the form of border-gate transfer transported from an exporting country to an importing country and consigned into a Vietnamese seaport’s depot (without being brought into bonded warehouses or transshipment areas):

The customs branch of the locality where the imported petrol, oil, chemicals or gas is/are in border-gate transfer shall supervise the shipment thereof until the goods are actually exported out of Vietnam under Point b, Clause 2, Article 89 of Circular No. 38/2015/TT-BTC.

3. Petrol, oil, chemicals or gas transported from an exporting country to an importing country through a Vietnamese border gate, and consigned into a bonded warehouse or transshipment area of a Vietnamese port is/are required to go through the customs procedures prescribed for goods brought into or out of the Vietnamese port’s bonded warehouse or transshipment area.

Article 22.Customs procedures, customs inspection and supervision for petrol, oil, chemicals and gas in transit

Customs procedures, customs inspection and supervision for petrol, oil, chemicals and gas in transit  must comply with Article 43 of Decree No. 08/2015/ND-CP, and Articles 50, 51 and 52 of Circular No. 38/2015/TT-BTC.

Section 5

CUSTOMS PROCEDURES FOR MATERIALS IMPORTED FOR PRODUCTION, PREPARATION OR EXPORT PROCESSING OF PETROL, OIL OR GAS

Article 23.Customs procedures

1. Materials imported for production and preparation of petrol, oil or gas must comply with the guidance on imported materials for export production provided in Circular No. 38/2015/TT-BTC.

2. In case a trader having registered the business line of importing or exporting petrol, oil or gas or importing materials for preparation of petrol, oil or gas, and transporting them to other places outside the places of production for carrying out the export procedures:

a/ It shall report in writing to the customs branch of the border gate through which materials are imported and the customs branch of the border gate through which petrol, oil or gas is exported for monitoring;

b/ The area for detaining to-be-exported products must be located in the operation area of the customs branch of the border gate through which petrol, oil or gas is exported, and designated as the place for gathering and inspection of exported goods at the border area;

c/ The customs branch of the border gate through which materials are imported and the customs branch of the border gate through which petrol, oil or gas is exported shall open books for monitoring the product volume transported into or out of the border-gate as reported by the trader.

Article 24.Customs procedures

Materials imported for export processing of petrol, oil or gas must comply with the guidance on goods being imported materials for export processing under Circular No. 38/2015/TT-BTC.

Section 6

CUSTOMS PROCEDURES FOR GAS AND MATERIALS IMPORTED AND EXPORTED THROUGH SPECIAL-USE PIPELINES

Article 25.Specific provisions

1. Determination of the imported gas or material volume:

a/ A gas or material exporter or importer must install a meter to measure the imported or exported gas or material volume. Specifically:

a.1/ A meter for measuring imported or exported gas or material volume must be installed in a position easy to check and observe, adhering to the following principles:

a.1.1/ For a gas or material exporter: The meter for measuring the exported gas or material volume shall be installed at the starting point of the gas or material pipeline, which is on the ground surface for the underground pipeline.

a.1.2/ For a gas or material importer: The meter for measuring imported gas or material volume shall be installed at the starting point of the gas or material pipeline, which is on the ground surface for the supply pipeline to the factory.

a.1.3/ If installing parallel pipelines (branch pipelines) with or without a meter for measuring gas or material volume going through such pipelines, the trader shall ensure the gas or material is supplied through only one branch pipeline. Other branch pipelines must have their valves locked and affixed with a customs seal.

b/ Liquidation of the gas or material volume stated in the export declaration of gas or material exported through the pipeline:

A gas or material exporter shall carry out the liquidation of the imported and exported gas and material volume based on:

b.1/ An export declaration;

b.2/ An import declaration;

b.3/ In case the exported volume of gas or material through the same pipeline are inconsistent with the imported volume, an exporter may additionally declare the gas or material volume under regulations;

b.4/ A written record certifying the meter readings of the gas and material exporter and importers.

2. Principles for supervision and management:

a/ Based on the norms of tolerance, compressed gas pressure and material (including the rates of gas or material shrinkage on pipelines) formulated by a gas or material importer or exporter, the customs office shall perform the supervision and management thereof on the following principles:

The total gas or material volume indicated in the meter of a supplier (the seller) equals to that of a receiver (the buyer) plus the gas or material volume left in the pipeline. An importer or exporter shall take responsibility before law for any detected fraudulence.

b/ A meter measuring gas or material flow shall be checked, certified and sealed by a state agency in charge of standardization and measurement, and subject to regular inspection under regulations.

c/ The head of the customs branch shall decide on physical inspection, and time and the number of certifications of meter readings within a specified period of time for inspection and assessment and notify them to the trader concerned. Results of the assessment of the meter and pipeline serve as a ground for recording the inspection results. In case there are doubts about the assessment results, the customs office shall select a conformity assessment organization designated to conduct the inspection for state management or an assessment service provider (in case the designated conformity assessment organization issue a written notice of refusal). Related parties shall observe the conclusions of the conformity assessment organization or assessment service provider. In case of disagreeing with such conclusions, the customs declarant may lodge a complaint in accordance with law.

Article 26.Customs clearance places

Customs procedures shall be carried out at customs branches managing gas or material importers and exporters.

Article 27.Customs dossiers

A customs dossier for gas or material imported and exported through a special-use pipeline must comply with the guidance on imported and exported petrol, oil or gas specified in Articles 7 and 12 of this Circular.

Article 28.Responsibilities of customs branches managing gas or material importers and exporters

1. Upon receiving a notice of gas or material supply, an underground gas or material supply pipeline diagram and a written agreement between an exporter and importers, the managing customs branch shall assign its officers to supervise and certify meter readings at the time of certification as specified by the agreement. In case the customs branch fails to do that, it shall notify traders, clearly stating the reason for failure, and reach agreement with traders on change of time for certification.

2. To simultaneously supervise the certification of meter readings of exporters and importers.

3. At the time of starting to supply gas or material: To register a customs declaration based on the contract or the estimated consumption level.

4. At the time of certification of meter readings, in case a gas or material exporter and importers simultaneously register monthly declarations, the customs branch shall certify monthly meter readings of such exporter and importers at the agreed time and make monthly liquidations.

5. In case a gas or material exporter registers annual declarations while exporting gas or material on a monthly basis, the customs branch shall certify its gas or material export declarations according to meter readings of importers; and certify gas or material import declarations of importers according to their meter readings.

6. To simultaneously certify meter readings of gas or material exporters and importers according to their written agreements upon contract termination.

7. To give customs clearance to goods shipments based on invoices and documents issued by sellers and written certifications of meter readings of exporters and importers and results of assessment by independent assessment service providers.

Article 29.Responsibilities of traders

1. For exporters:

a/ Before supplying gas or material to importers through a pipeline, an exporter shall:

a.1/ Send a written notice to the customs branch on the use of a pipeline for supply of gas or material to its importers, including a gas or material supply pipeline diagram certified by the processing zone management board, and a written agreement on gas or material supply through the same pipeline between a gas or material exporter and importers, in which agreements shall be reached on the time of certification of readings of gas or material flow meters when registering a customs declaration signed by the exporter and importers;

a.2/ In case of registering monthly gas or material import and export declarations, an exporter and importers shall reach agreement on picking a specific day in a month stated in a written agreement on registration of gas or material import and export declaration according to their contract or estimated consumption level and tax payment under Article 36 of Circular No. 38/2015/TT-BTC;

a.3/ In case of registering a one-time export declaration within a one-year contract for multiple export of gas or material, a gas or material exporter and importers shall reach agreement on picking a day in a month for registering the monthly declaration. The exporter shall declare the gas or material volume according to meter readings of importers on the date these importers certify readings of their flow meters;

b/ A gas or material exporter and importers shall reach agreement on the time of certification of meter readings for liquidation of the gas or material export declaration upon the expiration of the contract. Based on such agreement, within 3 (three) working days before certifying meter readings, a gas or material exporter shall notify such in writing to the managing custom branch;

c/ The gas or material volume from the time of meter reading certification to the subsequent time of certification shall be calculated from that time of certification;

d/ Based on the actual state of the gas and material pipeline and physic characteristics of each gas or material type, an exporter shall formulate norms of tolerance, compressed gas or material pressure (including wasted gas or material volume) in the pipeline suitable to the meter’s actual tolerance norms and take responsibility before law for these norms. In case of a doubt, the leader of the customs branch shall request the exporter to solicit independent assessment of those norms.

dd/ In case there is a change such as maintenance, replacement or joining of underground pipelines supplying gas or material to importers, an exporter shall comply with Points a.1 and a.2, Clause 1 of this Article.

2. For gas or material importers:

To reach agreement on the time for initial registration of gas or material import declaration and the time for certification of liquidated gas or material volume on a monthly or annual basis according to the written agreement between the parties specified at Point a.2, Clause 1 of this Article.

Section 7

CUSTOMS PROCEDURES FOR PETROL AND OIL EXPORTED OR RE-EXPORTED FOR SEA-GOING SHIPS

Article 30.Customs clearance places

Customs procedures for petrol and oil exported or re-exported for a sea-going ship shall be carried out at the customs branch of the export border gate or at the outside-border gate customs branch of the locality where the trader has an inland depot for storage of exported or temporarily exported petrol and oil.

Article 31.Customs dossiers

1. For exported petrol and oil:

In addition to the documents specified in Clause 1, Article 12 of this Circular, an exporter shall submit the following documents:

a/ A copy of the enterprise registration certificate and agency contract signed with the ship chandlery service provider (to be submitted for the first time);

b/ An original of the order of the shipmaster, ship owner, ship owner’s agent or person authorized by ship owner; or a fax, email or telex copy bearing the signature and seal of the enterprise director or his/her authorized person for certification, who shall take full responsibility before law for the lawfulness of such document;

c/ A copy of the ex-warehousing slip;

d/ A copy of the written record of delivery and receipt of fuel between the petrol and oil vehicle and sea-going ship;

dd/ A copy of the sale invoice or payment document.

2. For re-exported petrol and oil:

In addition to the documents specified in Clause 2, Article 12 of this Circular, an exporter shall submit the following documents:

a/ A copy of the enterprise registration certificate and agency contract signed with the ship chandlery service provider (to be submitted for the first time);

b/ An original of the order of the shipmaster, ship owner, ship owner’s agent or person authorized by ship owner; or a fax, email or telex copy bearing the signature and seal of the enterprise director or his/her authorized person for certification, who shall take full responsibility before law for the lawfulness of such document. The order must clearly state the following contents:

b.1/ The next foreign port of arrival;

b.2/ In case the next port of arrival is a Vietnamese seaport or river port (in transit), the norm of petrol or oil consumption for domestic voyage (from the current port to port of exit under the management of another provincial-level Customs Department);

b.3/ Petrol or oil volume for international voyage from the exit;

b.4/ Estimated time of exit which must be within the validity duration of the declaration and period of retention of re-exported petrol and oil in Vietnam;

b.5/ Name, type and callout number (if any) of the ship purchasing temporarily imported petrol or oil stated in the customs declaration;

b.6/ Commitment on the accuracy of the petrol or oil volume and and use of petrol or oil for the proper purpose;

c/ A copy of the ex-warehousing slip;

d/ A copy of the written record of delivery and receipt of fuel between the petrol or oil transporting vehicle and sea-going ship;

dd/ A copy of the sale invoice or payment document;

Article 32.Responsibilities of customs branches carrying out export or re-export procedures and outside-border gate customs branches where traders have inland depots for storage of imported or temporarily imported petrol and oil

1. To carry out procedures, and perform the supervision and management works specified in Circular No. 38/2015/TT-BTC and this Circular.

2. In case petrol or oil supplied to a sea-going ship at the customs branch in which export or re-export procedures are carried out or at the outside-border gate customs branch where the trader has an inland depot for storage of imported or temporarily imported petrol and oil:

a/ To supervise the supply of petrol or oil to a sea-going ship since petrol or oil is pumped from the depot to the sea-going ship or into a transporting vehicle and fully delivered to the sea-going ship under Point b.2, Clause 2, Article 4, and make a written supervision certification according to Form No. 01/BBGS/XDCUTB promulgated together with this Circular;

b/ Based on the petrol or oil volume specified in the written record of petrol ord oil delivery and receipt and the actual exit of a seagoing ship (according to the report on exit of seagoing ships on the e-manifest or the general declaration of exit of seagoing ships of the customs branch of the border gate through which the seagoing ship exits in case the exit procedures are carried out with paper dossiers), a customs officer shall give the certification “Goods having passed the supervision area” in the system or the printed customs declaration of re-exported petrol and oil volume;

c/ In case petrol or oil is to be supplied to a seagoing ship but for objective reasons, such seagoing ship does not receive the ordered volume, or receives a volume lower than the volume declared in the export or re-export declaration, a customs officer performing the supervision task shall give the certification in the system or the printed export or re-export customs declaration of the actually exported or re-exported petrol or oil volume, and request the exporter to submit the original written record of petrol and oil delivery and receipt;

d/ To conduct spot supervision of a sea-going ship which has received petrol or oil and is still moored at the port pending the exit.

3. In case petrol or oil is supplied to a sea-going ship at the customs branch where it is moored:

a/ To make a written record of delivery of supplied petrol or oil and seal up the dossier of export or re-export under regulations on goods in border-gate transfer. Such written record must describe in detail the state of supplied petrol or oil (name, category and volume), the state of a transporting vehicle (name, characteristics, transport route, date and time of departure and customs sealing state); and the state of a sea-going ship (name, characteristics, transport route, and date and time of departure);

b/ To assume the prime responsibility for, and coordinate with the customs branch of the locality in which a sea-going ship is moored in, handing over, managing and supervising the transportation and supply of petrol and oil to the sea-going ship;

c/ To coordinate with the customs branch of the locality in which the sea-going ship is moored in handling cases in which a seagoing ship has not received the petrol or oil volume stated in the purchase contract or order, or receives a volume lower than the volume declared in the export or re-export declaration specified in Clause 12, Article 4 of this Circular.

4.To open an import declaration corresponding to the petrol or oil volume domestically sold, and open a re-export declaration for the actually re-exported petrol or oil volume; to calculate and collect tax for the petrol or oil volume domestically sold or the petrol or oil volume for which the re-export procedures have been carried out for a seagoing ship on exit which  operates along international routes but, for objective reasons, changes its itinerary (with an additional domestic voyage). Tax is calculated at the time of opening the new declaration with taxable unit price being the unit price stated in the temporary import declaration.

5. Based on the orders submitted by traders under Point b, Clause 2, Article 31 of this Circular, to monitor and request enterprises to explain petrol and oil norms showing signs of violation; and coordinate with related functional agencies and assessing agencies in handling norm breaches of traders.

6. In case a trader simultaneously registers several re-export declarations of petrol or oil supplied to a sea-going ship on exit which operates along international routes on only one temporary import declaration:

a/ For the first re-export declaration:

a.1/ The trader shall register the re-export declaration and pump petrol and oil to the carrying vehicle under the supervision of customs officers;

a.2/ When the pumping is completed and obtaining accurate data, the trader shall carry out the procedures for correcting the volume stated in the declaration;

a.3/ The customs officer shall seal up, carry out customs clearance and perform the professional steps as prescribed.

b/ In case of simultaneously registering the second or subsequent declaration, when the first one has not yet gone through the customs clearance:

b.1/ The trader shall submit a written notice of the plan on re-export of petrol or oil to the customs branch carrying out re-export procedures for pumping petrol or oil to the vehicle before registering re-export declarations under the supervision of the customs office. The notice must describe in detail time, place, transporting vehicle, type of goods, volume and commitment to take responsibility before law for its goods;

b.2/ Upon being approved by the leader of the customs branch, customs officers shall supervise the pumping of petrol and oil and customs sealing under Clauses 2 and 3, Article 13 of this Circular;

b.3/ The trader shall take responsibility for maintaining the initial state of goods and transporting vehicles bearing customs seal in the customs supervision area;

b.4/ When the previous re-export declaration has gone through customs clearance, the trader shall continue registering the other re-export declaration for the lot under the document sent to the customs office. The customs office shall perform next steps as prescribed;

b.5/ Transporting vehicles may leave the customs supervision area after customs officers complete the processing of the dossier and make a written record of handover to the customs branch of the border gate of exportation.

Article 33.Responsibilities of a customs branch of mooring of a ship

1. For a ship supplying petrol and oil and clearing exit procedures at the same provincial-level Customs Department:

a/ To receive the written record of handover of petrol and oil supplied under Point a, Clause 3, Article 32 of this Circular. To monitor the supply of petrol and oil for the ship under Point b.2, Clause 2, Article 4 of this Circular and make a written certification according to Form No. 02/BBGS/XDCUTB promulgated together with this Circular; to notify the customs branch clearing procedures for petrol and oil export and re-export to settle arising problems;

b/ To comply with Points b, c and d, Clause 2, Article 32 of this Circular.

2. For a ship that has received supplied petrol and oil and has not yet exited but changes it exit itinerary (port transfer) without having consumption norms of petrol and oil volumes used for domestic routes under Point b.2, Clause 2, Article 31 of this Circular:

a/ To receive information on the e-manifest electronic customs system in case the ship clears procedures for port transfer or the general declaration of the ship’s port transfer of the customs branch completing port transfer procedures for the ship in case the ship manually clears port transfer procedures with a dossier;

b/ To request the trader to comply with Clause 4, Article 35 of this Circular, and Article 20 and Clause 2, Article 51 of Circular No. 38/2015/TT-BTC;

c/ To notify the customs branch clearing export/re-export procedures for coordinated settlement. To fax the notice and information exchange form to the customs branch carrying out exit procedures for the ship for coordinated settlement;

d/ To receive the fax replying the information exchange form from the customs branch completing exit procedures for the ship;

dd/ Based on the exit time of the ship stated in the information exchange form of the customs branch clearing exit procedures for the ship:

dd.1/ In case the exit date of the ship remains valid for the re-export declaration, the customs officer monitoring the location of supplying petrol and oil for the ship shall certify “Goods having passed supervision zone” on the system or the customs declaration of the volume of petrol and oil exported and re-exported in accordance with regulations;

dd.2/ In case the exit date of the ship exceeds the validity period of the re-export declaration, to send a notice to the branch clearing export and re-export procedures for coordinated settlement.

Article 34.Responsibilities of a customs branch of exit of a ship

1. To receive information from the customs branch that clears export or re-export procedures.

2. To receive information and the information exchange form faxed from the customs branch monitoring petrol and oil supply.

3. After completing exit procedures for the ship, to certify and fax back the  information exchange form to the customs branch monitoring the petrol and oil supply.

4. To keep the information exchange form in accordance with regulations.

Article 35.Responsibilities of a trader

1. To open declarations according to the form of commercial import for petrol and oil volumes consumed in domestic routes (conformable with the table of norms of petrol and oil volumes used for domestic routes submitted by the trader to the customs office) at the customs branch with which the temporary-import declarations are registered and open re-export declaration for actually re-exported petrol and oil volumes at the customs branch with which the petrol and oil re-export declarations are registered.

2. To fully pay all taxes in accordance with regulations on petrol and oil volumes used for domestic routes under Clause 4, Article 32 of this Circular.

3. For Vietnamese seagoing ships operating along international routes on exit:

To only supply (re-export) petrol and oil according to the volumes ordered by ship masters, ships owners, ship owner agents or persons authorized by the owners of means of transport; or under signed contracts between the supplying trader  and ship owners, ship owner agents or shipping enterprises (if any).

4. For oil and petrol supplied to a seagoing ship (for which re-export procedures have been cleared) , but for objective reasons, the ship cannot exit to operate along an international route or the ship exits but additionally operates along a domestic route, the ship master, ship owner or persons authorized by the owners of means of transport shall notify it to the customs branch which clears petrol and oil export and re-export procedures and to the customs branch of the border gate of export (in case the seagoing ship exits at a border gate other than the border gate where re-export procedures are cleared) for carrying out subsequent procedures, and shall take full responsibility before law for such notification and its content.

5. After completing the delivery of petrol and oil to a ship, to submit the original record of the fuel delivery and receipt between the trader and the ship master or a person authorized by the owner of means of transport to the customs office which monitors the petrol and oil filling.

6. To pay all taxes under regulations for the petrol and oil volumes for which re-export procedures have been cleared but are used for domestic routes.

Section 8

CUSTOMS PROCEDURES FOR PETROL AND OIL EXPOR AND RE-EXPORT FOR AIRCRAFT

Article 36.Customs procedures

1. Customs procedures for petrol and oil export and re-export for aircraft must comply with provisions applicable to cases of using single declaration registration form for multiple exportation or re-exportation (deliver and receipt first, customs declaration registration later) and must comply with Clause 8, Article 25 of Decree No. 08/2015/ND-CP.

2. Traders shall make 1 declaration for all international airlines or all Vietnamese airlines taking outbound international flights.

Article 37.Customs dossier

1. For petrol and oil export:

To comply with Clause 1, Article 12 of this Circular, and Point b.2, Clause 1, Article 93 of Circular No. 38/2015/TT-BTC.

2. For petrol and oil re-export:

In addition to the documents required under Clause 2, Article 12 of this Circular, and Point b.2, Clause 1, Article 93 of Circular No. 38/2015/TT-BTC, a trader shall additionally submit the following documents:

a/ The petrol and oil business registration certificate and the license for providing aviation services (under the form of aviation petrol and oil supply service) at airports and airfields issued by the Civil Aviation Administration of Vietnam in accordance with the Minister of Transport’s Circular No. 16/2010/TT-BGTVT of June 30, 2010, detailing the management and operation of airports and airfields: 1 copy;

b/ For flights of airlines without contracts (cash-collecting charter flights), the order of the aircraft operation managing enterprise: 1 original; fax, e-mail or telex copy certified, signed and stamped by the director or a person authorized by the director who shall take full responsibility before law for the lawfulness of these documents.

The order must clearly state the names and addresses of the buyer and seller; expected filling volume; unit price signed by the buyer and seller; norm of petrol and oil volume used for domestic flights (for aircraft on exit also making domestic flights); norms of petrol and oil volume for international flights; aircraft itinerary, estimated petrol and oil volume; and commitment on the accuracy and use of petrol and oil volume for proper purpose;

Article 38.Responsibilities of a customs branch clearing export and re-export procedures and customs branch of exit of aircraft

1. To comply with Point c, Clause 1, Article 93 of Circular No. 38/2015/TT-BTC and this Circular.

2. The customs branch of exit of the aircraft shall supervise each delivery based on goods delivery and receipt documents (sale invoice or ex-warehousing slip) submitted by the trader, certify “goods already exported” and perform other duties in accordance with provisions on registration of single declaration under Article 93 of Circular No. 38/2015/TT-BTC.

3. In case of supply of petrol and oil for Vietnamese aircraft on exit stopping at a domestic airport:

a/ The customs officer shall receive from the airline the norm of petrol and oil volume used for domestic flights (for which the airline shall take full responsibility before law).

b/ Based on the norm of petrol and oil volume used for domestic flights, the supervising officer shall certify the volume of actually re-exported petrol and oil calculated from the airport of exit.

c/ To calculate and collect taxes on the petrol and oil volume for which re-export procedures have been cleared for domestic flights in their international itinerary.

4. The customs branch (which clears petrol and oil temporary import procedures) shall refund tax and shall not collect tax on the temporary import declaration in accordance with regulations.

Article 39.Responsibilities of a trader

1. To comply with Point b, Clause 1, Article 93 of Circular No. 38/2015/TT-BTC.

2. Prior to goods delivery and receipt, to produce goods delivery and receipt documents (sale invoice or ex-warehousing slip) for customs supervision. The sale invoice must fully state the name, type, and serial number of the aircraft purchasing temporarily imported petrol and oil.

Chapter III

CUSTOMS PROCEDURES FOR EXPORTED AND IMPORTED CRUDE OIL

Article 40.Places for clearing customs procedures

At any convenient customs branches.

Article 41.Customs dossier

1. To comply with regulations on imported and exported petrol, oil, chemicals or gas under Articles 7 and 12 of this Circular.

2. Documents to be submitted at the time of availability of the official price:

a/ The time of availability of the official price is the one agreed under the goods purchase and sale contract.

The declaration of the official price declaration must comply with Point b.1, Clause 1, Article 17 of Circular No. 39/2015/TT-BTC.

b/ Documents to be submitted at the time of availability of the official price:

b.1/ Commercial invoice or value-added tax invoice: 01 copy;

b.2/ Notice of quantitative assessment results: 01 copy.

Article 42.Responsibilities of a customs branch clearing export and import procedures

1. To clear procedures and perform supervision and management in accordance with Circular No. 38/2015/TT-BTC and this Circular.

2. To certify goods passing the supervision zone for exported crude oil in accordance with Point c.4, Clause 1, Article 52 of Circular No. 38/2015/TT-BTC.

3. To examine and supervise goods being exported crude oil at offshore oil and gas ports in accordance with Point b, Clause 5, Article 4 of this Circular. In case the customs branch at which the customs declaration is registered fails to conduct physical inspection of goods, to base on the notice of assessment results.

4. The crude oil export declaration shall be examined in detail.

Article 43.Responsibilities of a trader

1. To make customs declaration on the declaration form according to the information specified in Appendix II to Circular No. 38/2015/TT-BTC.

2. To declare the official price in accordance with Point b.1, Clause 1, Article 17 of Circular No. 39/2015/TT-BTC.

3. Quarterly on the 5^thof the first month of the subsequent quarter, a trader exporting oil and gas shall notify the customs branch clearing oil and gas export procedures of the export plan in the quarter. The information must cover expected monthly export quantity, monthly export frequency, and pumping or exploiting locations.

Chapter IV

CUSTOMS PROCEDURES FOR GOODS EXPORTED, IMPORTED, TEMPORARILY IMPORTED FOR RE-EXPORT AND TEMPORARILY EXPORTED FOR RE-IMPORT IN SERVICE OF PETROLEUM ACTIVITIES

Article 44.Customs procedures

To comply with Circular No. 38/2015/TT-BTC. In addition, the following contents are additionally guided:

1. Customs clearance places:

Goods temporarily imported for re-export and temporarily exported for re-import in service of petroleum activities shall have procedures cleared at any convenient customs branches.

2. Time limit for temporary import for re-export, temporary export for re-import:

Goods temporarily imported for re-export or temporarily exported for re-import in service of petroleum activities shall be stored in Vietnam in accordance with Articles 12 and 13 of Decree No. 187/2013/ND-CP.

3. Places for registration of a list of duty-free imports in service of petroleum activities:

To comply with Clause 4, Article 104 of Circular No. 38/2015/TT-BTC.

The provincial-level Customs Departments granting a list of duty-free goods for a project may separate or grant the duty-free list and reconciliation monitoring slips into different annexes at the request of the list registrant but shall ensure the total goods volume of separated or granted reconciliation monitoring slips equal to the total goods volume of the granted duty-free list and suitable with the project’s objectives.

4. A number of specific cases:

a/ For goods temporarily imported for re-export under lease contracts or service contracts that are not re-exported but are transferred to other enterprises in Vietnam under lease contracts or service contracts:

Temporary import enterprises shall, based on lease contracts or service contracts with other petroleum contractors in Vietnam, carry out re-export procedures, while enterprises winning subsequent petroleum contracts shall carry out temporary import procedures after completing re-export procedures.

Customs dossiers must comply with provisions on imported and exported goods of Clause 3, Article 16 of Circular No. 38/2015/TT-BTC, and goods that have passed the supervision zone shall not be certified.

b/ For goods imported in service of petroleum activities for at least ten (10) years whose use duration has expired or which are no longer needed:

Upon liquidation, enterprises are not required to declare the import declaration form as prescribed but make a written commitment that the liquidated goods are goods imported to serve petroleum activities. Procedures related to the liquidation of imported goods must comply with Article 85 of Circular No. 38/2015/TT-BTC.

In terms of goods value, enterprise shall self-declare the year of import and commit to take full responsibility before law; tax policies must comply with current regulations.

c/ For goods temporarily imported which are not re-exported but turn into imported goods to create fixed assets: to comply with Article 21 of Circular No. 38/2015/TT-BTC.

d/ For vessels hired from foreign countries in service of petroleum activities that expire under supply contracts or service contracts signed with petroleum contractors:

After the duration for hiring vessels expires, the customs declarant shall take the vessel into customs supervision zone for customs supervision as prescribed and concurrently make commitment on the anchoring time limit in Vietnam pending the signing of a new contract.

Upon finding a new contract, the customs declarant shall open re-export declaration and temporary import declaration to transfer the vessel and be fined in accordance with regulations.

Article 45.Responsibilities of a customs branch clearing export and import procedures

1. To clear customs procedures in accordance with this Circular.

2. For export of goods in service of petroleum activities from the mainland: To determine exported goods in accordance with Article 53 of Circular No. 38/2015/TT-BTC.

3. For export of goods in service of petroleum activities are exported from offshore oil and gas ports, to determine exported goods:

a/ The customs officer shall compare information in the e-customs data system with the bill of lading or shipping document confirming that goods have been loaded on the means of transport for exit or the goods declaration (for petroleum service vessels) to determine the exported goods;

b/ For imported goods liquidated in the form of export, the customs officer shall compare information on imported goods with exported goods, written commitment that the liquidated goods are originated from imported goods in service of petroleum activities to serve as a basis for determining the actual situation of goods brought into or out of the territory of Vietnam.

4. To examine and supervise goods in service of petroleum activities that are exported in offshore oil and gas ports in accordance with Point b, Clause 5, Article 4 of this Circular.

5. To conduct post-clearance examination of all declarations of imports and exports in service of petroleum activities in offshore oil and gas ports. In case the export enterprise is a prioritized one, to plan post-clearance examination on the periodical, unexpected or prioritized basis.

Article 46.Responsibilities of a trader

1. To clear customs procedures in accordance with regulations.

2. In case the head of the customs branch decides on direct supervision of goods as prescribed at Point b, Clause 5, Article 4 of this Circular, to coordinate with customs officers in arranging means of transport to goods storage areas and/or during the transportation of goods.

Chapter V

IMPLEMENTATION PROVISIONS

Article 47.Effect

This Circular takes effect on July 20, 2016, and annuls the following Circulars:

1. The Minister of Finance’s 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 in border gate transfer; materials imported for production, preparation or export processing of petrol or oil.

2. The Minister of Finance’s Circular No. 70/2014/TT-BTC of May 28, 2014, on customs procedures for gas and liquefied petroleum gas imported, exported, temporarily imported for re-export and in border-gate transfer; materials imported for production, preparation or export processing of gas or liquefied petroleum gas .

Article 48.Transitional provisions

1. Petrol, oil, gas and materials temporarily imported for export production or processing of petrol, oil or gas at the effective time of Circular No. 139/2013/TT-BTC and Circular No. 70/2014/TT-BTC which are liquidated at the effective time of this Circular may either be liquidated according to Circular No. 139/2013/TT-BTC and Circular No. 70/2014/TT-BTC or settled under this Circular.

2. Tax policies for imported and exported petrol and oil, materials imported for production and preparation of petrol and oil, and materials imported for export processing petrol and oil must comply with the Ministry of Finance’s Circular No. 36/2016/TT-BTC of February 26, 2016, Circular No. 38/2015/TT-BTC of March 25, 2015, and this Circular according to corresponding modes; for the same issues on which Circular No. 38/2015/TT-BTC, Circular No. 36/2016/TT-BTC and this Circular contain different provisions, this Circular prevails.

Article 49.Organization of implementation

1. In the course of implementation, if documents mentioned in this Circular are amended, supplemented, or replaced, the amending, supplementing or replacing documents must prevail.

2. The General Director of Customs shall direct directors of provincial-level Customs Departments to organize the management, supervision and implementation of this Circular.

Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance (the General Department of Customs) for study and settlement.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN