Circular No. 106/2016/TT-BTC guiding customs procedures for the export and import of gasoline and diesel fuel, raw materials for blending gasoline and diesel fuel, and blending activities to change types of gasoline and diesel fuel at bonded warehouses for gasoline and diesel fuel.

CIRCULAR

Guidelines on customs procedures for export and import activities of gasoline and diesel fuel, raw materials for blending gasoline and diesel fuel, and blending activities to change types of gasoline and diesel fuel at bonded warehouses for gasoline and diesel fuel 

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

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

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

Pursuant to the Government Decree No. 81/2018/NĐ-CP dated May 22, 2018, detailing the Trade Law on trade promotion activities;

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

Pursuant to the Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

Pursuant to the Government Decree No. 12/2015/NĐ-CP dated February 12, 2015 detailing the implementation of the Law Amending and Supplementing Certain Provisions of Laws on Tax and Amending and Supplementing Certain Articles of Decrees on Tax;

Pursuant to the Government Decree No. 87/2010/NĐ-CP dated August 13, 2010 detailing the implementation of certain provisions of the Law on Export Tax, Import Tax;

- Sending via fax or email to the address [email protected] (scanned copy)."

Implementing Resolution No. 150/NQ-CP dated December 13, 2018 of the Government regarding the regular meeting of the Government in November 2018;

Pursuant to the Government Decree No. 187/2013/NĐ-CP dated November 20, 2013 detailing the implementation of the Law on Commerce regarding international trade activities and agency purchase, sale, processing, and transit of goods with foreign countries;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates customs procedures for export and import activities of gasoline and diesel fuel, raw materials for storage, blending gasoline and diesel fuel, and blending activities to change types of gasoline and diesel fuel at bonded warehouses for gasoline and diesel fuel.

Article 2. Applicability

1. Trading enterprises as prescribed in the Government Decree No. 83/2014/NĐ-CP dated September 3, 2014 on trading in gasoline and diesel fuel and foreign traders (hereinafter referred to as the consignor).

2. Companies operating bonded warehouses for gasoline and diesel fuel (hereinafter referred to as the warehouse operator);

3. Enterprises providing inspection services;

4. Customs authorities, customs officers;

5. State management agencies on measurement, quality, and other state agencies, organizations, and individuals related to the matter;

Article 3. Regulations on changing types and blending gasoline and diesel fuel in bonded warehouses for gasoline and diesel fuel

1. Changing types of gasoline and diesel fuel (hereinafter referred to as changing types of fuel)

Fuel stored in bonded warehouses for gasoline and diesel fuel (hereinafter referred to as the warehouse) may only be allowed to change types for export out of the country upon request of the consignor based on a sales contract or a service contract for changing types to export abroad, specifically:

a) Only the corresponding quantity and type of fuel can be changed according to each sales contract or service contract for changing types to export abroad; and

b) The sales contract or service contract for changing types to export abroad must clearly specify the quantity and type;

c) Fuel that has been changed types and exported abroad shall not be re-imported or transferred for domestic consumption.

2. Blending gasoline and diesel fuel:

a) Blending of gasoline and diesel fuel is carried out in the following forms:

a.1) Pumping from different tanks into a common tank;
a.2) Blending through pipelines;
a.3) Other blending methods (if any).

b) The warehouse operator is responsible for storing and presenting to the Customs Sub-department managing the warehouse, upon request, all data on the quantity and type of raw materials, additives, and finished products before blending, as well as data on the quantity, type, quality, and loss rate of raw materials and finished products resulting from the blending process, and shall bear legal responsibility for the quality of raw materials, additives, and finished products before and after the blending process and the loss rate during the blending process.

Article 4. Specific Provisions

1. Regarding the pumping of fuel and raw materials for import and export from warehouses:

Fuel and raw materials can only be imported into or exported from warehouses after completing the declaration form for warehouse entry and exit reports, and under the supervision of the Customs Authority as prescribed. The warehouse owner may pump fuel and raw materials according to the following provisions:

a) Based on the warehouse rental contract with the consignor (in cases where the consignor is also the warehouse owner, there is no need for a warehouse rental contract), the warehouse owner pumps fuel and raw materials from fuel and raw material transport vehicles into tanks and reservoirs within the warehouse.

In cases where fuel and raw materials are pumped into tanks and reservoirs that already contain fuel and raw materials, the warehouse owner must ensure that they are of the same type and quality as those already stored in the tanks and reservoirs, and the warehouse owner is responsible for the type and quality.

b) Customs officers manage the warehouse, tanks, and reservoirs based on the fuel inspection certificate, and the quantity of fuel imported into and exported from the warehouse.

In cases where the warehouse has interconnected tanks and reservoirs and a computer system for controlling the pumping of fuel and raw materials, which comply with Clause 20, Article 4 of Circular No. 69/2016/TT-BTC dated May 6, 2016, issued by the Minister of Finance detailing procedures for customs clearance for fuel, chemicals, gas exports, imports, temporary imports for re-export, transshipment, transit; imported raw materials for production and blending or processing for export of fuel and gas; crude oil exports and imports; goods for export and import serving oil and gas activities (hereinafter referred to as Circular No. 69/2016/TT-BTC), the warehouse owner must notify the Customs Authority about the pumping of fuel and raw materials (including information about location, time, and volume of pumping), and the Customs Authority will supervise the management of the warehouse, tanks, and reservoirs, and the quantity of fuel imported into and exported from the warehouse based on the data from the computer system.

c) The Director of the Customs Sub-Department managing the warehouse decides on appropriate supervision methods based on actual monitoring conditions.

2. The storage period for fuel and raw materials in the warehouse must be consistent with the warehouse rental contract, blending contract, or type conversion contract, and must comply with the provisions of Article 61 of the Customs Law 2014, and Article 84 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, issued by the Government detailing and implementing the Customs Law regarding customs procedures, customs inspections, and supervision (hereinafter referred to as Decree No. 08/2015/NĐ-CP).

3. State Quality Inspection Notification Certificate:

For fuel and raw materials exported for domestic use that fall under the list of goods requiring state quality inspection, traders must submit the original State Quality Inspection Result Notification to the Customs Authority before the goods are cleared.

In cases where the national single window mechanism is applied, the specialized management agency sends the State Quality Inspection Result Notification electronically through the National Single Window Portal, and the declarant does not need to submit it when handling customs procedures.

4. Determining the volume and type of fuel and raw materials and blended or converted fuel upon import and export from the warehouse:

Imported fuel and raw materials; blended or converted fuel must be inspected for volume and type. The warehouse owner or consignor must register for inspection and submit the certificate to the Customs Authority within 8 hours (from the end of pumping fuel and raw materials into tanks and reservoirs or the end of blending or conversion activities).

The Customs Sub-Department managing the warehouse confirms the supervised area based on the inspection certificate for the volume and type of fuel and raw materials imported into and exported from the warehouse on the System or on the customs declaration form HQ/2015/NK attached as Appendix IV to Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance detailing customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods (hereinafter referred to as Circular No. 38/2015/TT-BTC).

5. For fuel and blended or converted fuel exported from the warehouse taken from tanks and reservoirs, the inspection of volume and type and state quality inspection (if applicable) applies to the entire batch of exported goods; individual inspections and checks for each fuel transport vehicle in the batch that has been inspected and checked are not required.

6. Sampling of fuel and raw materials upon import into the warehouse and blended or converted fuel upon export (if applicable):

The consignor and warehouse owner are responsible for sampling fuel and raw materials upon import into the warehouse and blended or converted fuel upon export. Sampling is conducted under the supervision of customs officers and sealed according to regulations.

7. Loss rate for import, export, blending, conversion, storage, and preservation of fuel in the warehouse is determined based on the inspection certificate of the business providing inspection services. In cases of imported fuel for domestic consumption, the loss rate is based on current regulations of the Ministry of Industry and Trade.

8. Before conducting blending or conversion of fuel, the warehouse owner must notify the Customs Sub-Department managing the warehouse in writing at least 8 working hours in advance.

Chapter II

SPECIFIC PROVISIONS

Article 5. Customs procedures for gasoline and diesel fuel, and raw materials imported from abroad into bonded warehouses for gasoline and diesel fuel

1. Customs Documents:

a) The import declaration form according to the information criteria set out in Appendix II and declare combined transportation in accordance with point a, Clause 2, Article 51 of Circular No. 38/2015/TT-BTC;

In cases where it is implemented on paper customs declarations in accordance with Clause 2, Article 25 of Decree No. 08/2015/NĐ-CP, the declarant shall declare and submit two original copies of the import goods declaration form according to the model HQ/2015/NK in Appendix IV issued together with Circular No. 38/2015/TT-BTC.

b) Transport documents or other transport documents having equivalent value as prescribed by law (except for goods imported through border gates by road): Submit one copy;

c) Lease agreement for warehouse: Present to the Customs authority upon request;

If the consignee is also the warehouse owner, then there is no requirement for a lease agreement. The storage period applies as if there were a lease agreement and is calculated from the date when the Customs authority confirms that the goods have passed the supervised area on the System.

If the warehouse owner acts on behalf of the consignee to declare customs, the warehouse owner must be a customs clearance agent as prescribed.

d) Certificate of quantity and type inspection: Submit one original within eight working hours after the completion of pumping gasoline, diesel fuel, or raw materials from the transportation vehicle into the storage tanks at the warehouse.

2. Responsibilities of the Customs Sub-Department managing the warehouse:

a) Implement in accordance with point b, Clause 1, Article 91 of Circular No. 38/2015/TT-BTC;

b) Update destination information of the imported goods lot on the System;

c) On the second working day of the following month, the Customs Sub-Department managing the warehouse is responsible for reporting to the Provincial/City Customs Department about the imported gasoline, diesel fuel, and raw materials (according to Model BC01-XDVRK in the attached Appendix of this Circular).

3. Responsibilities of the Provincial/City Customs Department:

Each quarter, on the fifth day of the first month of the following quarter, the Provincial/City Customs Department bases on the report of imported gasoline, diesel fuel, and raw materials from the Customs Sub-Department managing the warehouse to compile a report to the General Department of Customs about the imported gasoline, diesel fuel, and raw materials under its jurisdiction (according to Model BC01-XDVRK in the attached Appendix of this Circular).

4. Responsibilities of the warehouse owner and consignee:

a) Declare the import goods declaration form, submit and retain related documents in accordance with Clause 1 of this Article;

b) Conduct quantity and type inspection of the goods lot through trading enterprises providing inspection services;

c) Ensure the condition of imported gasoline and diesel fuel from abroad remains intact in the storage tanks during the waiting period for inspection results;

d) On the first working day of the following month, the warehouse owner compiles and reports to the Customs Sub-Department managing the warehouse about the imported gasoline and diesel fuel (according to Model BC02-XDVRK in the attached Appendix of this Circular);

đ) Update information on imported gasoline into the warehouse management software of the warehouse owner and send it to the Customs Sub-Department managing the warehouse.

Gasoline and diesel fuel, and raw materials from abroad brought into the bonded warehouse for gasoline and diesel fuel are exempt from import tax, special consumption tax, environmental protection tax, and VAT.

Article 6. Customs procedures for gasoline and diesel fuel, and raw materials from domestic sources imported into bonded warehouses for gasoline and diesel fuel.

1. Customs Documents:

a) Lease agreement for warehouse: Present to the Customs authority upon request;

If the consignee is also the warehouse owner, then there is no requirement for a lease agreement. The storage period applies as if there were a lease agreement and is calculated from the date when the Customs authority confirms that the goods have passed the supervised area on the System.

If the warehouse owner acts on behalf of the consignee to declare customs, the warehouse owner must be a customs clearance agent as prescribed.

b) Certificate of quantity and type inspection: Submit one original;

c) Decision on forced re-export by the competent authority (in cases of forced re-export): Submit one copy stamped with confirmation seal of the consignee or the person authorized by the consignee.

2. Responsibilities of the Customs Sub-Department managing the warehouse:

a) Implement the provisions of point b, Clause 2, Article 91 of Circular No. 38/2015/TT-BTC;

b) Confirm "goods have been brought into the warehouse" on the paper customs declaration form (in cases of declaring on paper customs declaration forms);

c) On the second working day of the following month, the Customs Sub-Department managing the warehouse is responsible for reporting to the Provincial/City Customs Department about the domestically sourced gasoline and diesel fuel, and raw materials imported into the warehouse (according to Model BC01-XDVRK in the attached Appendix of this Circular).

3. Responsibilities of the warehouse owner and consignee:

a) Implement in accordance with point a, Clause 2, Article 91 of Circular No. 38/2015/TT-BTC;

b) Submit and retain files in accordance with Clause 1 of this Article;

c) Conduct quantity and type inspection of the goods lot through trading enterprises providing inspection services;

d) Ensure the condition of domestically sourced gasoline and diesel fuel brought into the warehouse remains intact in the storage tanks during the waiting period for inspection results;

đ) On the first working day of the following month, the warehouse owner compiles and reports to the Customs Sub-Department managing the warehouse about the gasoline and diesel fuel, and raw materials exported from the warehouse (according to Model BC02-XDVRK in the attached Appendix of this Circular);

e) Update information on imported gasoline into the warehouse management software of the warehouse owner and send it to the Customs Sub-Department managing the warehouse.

4. Gasoline and diesel fuel, and raw materials from domestic sources brought into the bonded warehouse for gasoline and diesel fuel must pay export tax as if they were exported to foreign countries.

Article 7. Customs procedures for changing types of oil products in bonded warehouses for oil products.

1. Customs Documents:

a) A request to change the type of oil products and the plan for changing the type (specifying clearly which declaration the oil products intended for changing type belong to, the reason for changing type, and the quantity intended for changing type): Submit one original copy;

b) Purchase contract or service contract for changing the type of oil products as prescribed in Clause 1, Article 3 of this Circular: Submit one copy stamped with the seal of confirmation by the warehouse owner;

c) Certificate of inspection regarding the volume and type of oil products intended for changing type: Submit one original copy;

d) List of oil products after changing type (according to Model BK01-XDSCL attached as an appendix to this Circular): Submit two original copies.

2. Responsibilities of the Customs Sub-Department managing the warehouse:

a) After receiving the dossier in accordance with the provisions at point a, Clause 1, Article 7 of this Law, the Customs Sub-Department managing the warehouse confirms on the List of oil products after changing type, returns one original copy to the warehouse owner, and retains one original copy at the Customs authority;

b) Supervise and ensure that oil products after changing type must be exported out of the country;

c) On the second working day of the following month, the Customs Sub-Department managing the warehouse reports to the Provincial/City Customs Department about oil products after changing type in the warehouse (according to Model BC03-XDCL attached as an appendix to this Circular).

3. Responsibilities of the Provincial/City Customs Department:

Each quarter, on the fifth day of the first month of the following quarter, the Provincial/City Customs Department bases on the report of oil products after changing type from the Customs Sub-Department to report to the General Department of Customs about oil products changed type within its jurisdiction (according to Model BC03-XDCL attached as an appendix to this Circular).

4. Responsibilities of the warehouse owner:

a) Submit the dossier in accordance with the provisions of Clause 1 of this Article;

b) Conduct quantity and type inspection of the goods lot through trading enterprises providing inspection services;

c) Oil products after changing type must be exported out of the country according to the deadline stipulated in the purchase contract or service contract for changing type;

d) On the first working day of the following month, the warehouse owner compiles a report to the Customs Sub-Department managing the warehouse about oil products after changing type in the warehouse (according to Model BC03-XDCL attached as an appendix to this Circular).

Article 8. Customs procedures for blending oil products in bonded warehouses for oil products.

1. Dossier submitted to customs:

a) Before commencing blending:

a.1) Certificate of registration for the blending facility: Submit one copy stamped with confirmation and seal of the warehouse owner;
a.2) Request to blend oil products and the blending plan: Submit one original copy;
a.3) Declaration for importing oil products intended for blending: Submit one copy stamped with confirmation seal of the consignee or their authorized representative;
a.4) Contract for hiring blending services (in case of hiring blending services): Submit one copy stamped with confirmation and seal of the warehouse owner;
a.5) Certificate of inspection regarding the volume, type, and quality of oil products and raw materials as inputs for the blending process: Submit one copy stamped with confirmation seal of the trader.

b) After completing blending:

b.1) Certificate of inspection regarding the volume, type, and quality of blended oil products: Submit one original copy;
b.2) List of blended oil products (according to Model BK02-XDPC attached as an appendix to this Circular): Submit two original copies;
b.3) Standard list of blended oil products (according to Model BĐMXDPC attached as an appendix to this Circular): Submit two original copies.

2. Responsibilities of the Customs Sub-Department managing the warehouse:

a) After receiving the dossier in accordance with the provisions at point a, Clause 1 of this Article, the leader of the Customs Sub-Department managing the warehouse permits the commencement of blending and decides on the appropriate supervision method;

b) Customs officers supervise the blending process, compile statistics, monitor oil products and raw materials as inputs for the blending process, and blended oil products;

c) Upon completion of the blending process, confirm on the List of blended oil products as prescribed in point b.2, Clause 1 of this Article, return one original copy to the warehouse owner, and retain one original copy at the Customs authority;

d) On the second working day of the following month, the Customs Sub-Department managing the warehouse reports to the Provincial/City Customs Department about blended oil products in the warehouse (according to Model BC04-XDPC attached as an appendix to this Circular).

3. Responsibilities of the Provincial/City Customs Department:

Each quarter, on the fifth day of the first month of the following quarter, the Provincial/City Customs Department bases on the report of blended oil products from the Customs Sub-Department managing the warehouse to report to the General Department of Customs about blended oil products in the warehouse (according to Model BC04-XDPC attached as an appendix to this Circular).

4. Responsibilities of the warehouse owner:

a) Submit the dossier in accordance with the provisions of Clause 1 of this Article;

b) Ensure the integrity of oil products and raw materials stored in tanks before blending, during the waiting period for inspection results;

c) Blended oil products used as raw material for further blending, the warehouse owner bears full responsibility for quality before and after the blending process, loss rate during the blending process, and submit additional copies of the dossier for blended products used as raw material for further blending;

d) On the first working day of the following month, the warehouse owner compiles a report to the Customs Sub-Department managing the warehouse about blended oil products in the warehouse (according to Model BC04-XDPC attached as an appendix to this Circular);

đ) The warehouse owner is responsible for storing all data regarding the quantity and type of raw materials, additives, finished products as inputs for blending, as well as data regarding the quantity, type, quality, and loss rate of raw materials and finished products as outputs of the blending process, and provide them to the Customs Sub-Department managing the warehouse upon request.

Article 9. Customs procedures for gasoline, raw materials, and blended gasoline when transferred from bonded fuel storage facilities to be exported abroad.

1. Customs Documents:

a) An export warehouse certificate issued by the warehouse owner in accordance with accounting laws, specifying the gasoline exported from each import declaration: submit one copy.

b) Inspection certificates regarding quantity and type: one original copy for each type.

2. Responsibilities of the Customs Sub-Department managing the warehouse:

a) Implement according to the provisions at point b, Clause 3, Article 91 of Circular No. 38/2015/TT-BTC.

b) Gasoline, raw materials for blending, and changing types from one import declaration can be removed from the bonded warehouse once or multiple times. The customs procedures for this case shall be implemented according to the provisions at points b and c, Clause 2, Article 93 of Circular No. 38/2015/TT-BTC.

c) On the second working day of the following month, the Customs Sub-Department managing the warehouse reports to the Provincial/City Customs Department about the exported gasoline (using Form BC01-XDVRK attached as an appendix to this Circular).

3. Responsibilities of the Provincial/City Customs Department:

Each quarter, on the fifth day of the first month of the next quarter, the Provincial/City Customs Department reports to the General Department of Customs about the exported gasoline based on the consolidated report from the Customs Sub-Department managing the warehouse (using Form BC01-XDVRK attached as an appendix to this Circular).

4. Responsibilities of the warehouse owner:

a) In cases where the warehouse owner acts on behalf of the consignor to declare customs, the warehouse owner must be a customs declarant agency as stipulated.

b) Submit the customs declaration dossier in accordance with Clause 1 of this Article.

c) Conduct quantity and type inspection of the goods lot through trading enterprises providing inspection services;

d) On the first working day of the following month, the warehouse owner compiles and reports to the Customs Sub-Department managing the warehouse about the exported gasoline (using Form BC02-XDVRK attached as an appendix to this Circular).

đ) Update information on exported gasoline in the warehouse's goods import/export management software and send it to the Customs Sub-Department managing the warehouse.

5. Blended gasoline exported from the warehouse to foreign countries does not need to pay export tax.

Article 10. Customs procedures for gasoline, raw materials, and blended gasoline from bonded fuel storage facilities brought into domestic territory or duty-free zones.

1. Implement according to the provisions at points a and b, Clause 4, Article 91 of Circular No. 38/2015/TT-BTC.

a) A set of import declaration documents for gasoline (blending or not blending) from the warehouse into domestic territory does not require a bill of lading or transport document.

a.1) For traders making their first customs declaration at the Customs Sub-Department, submit a copy of the Export and Import Fuel Business License issued by the Ministry of Trade, stamped and confirmed by the enterprise.
a.2) Annual minimum import quota for gasoline issued by the Ministry of Industry and Trade (for imported gasoline): submit one copy stamped and confirmed by the enterprise at the time of the first declaration of the year.
a.3) Commercial invoice: implement according to the provisions at point c, Clause 2, Article 7 of Circular No. 69/2016/TT-BTC.

b) The declarant implements the import customs procedures for gasoline, raw materials, and post-blended gasoline according to the corresponding regulations for each type, then the warehouse owner carries out the export procedures.

2. Blended gasoline that is subsequently consumed domestically must meet national technical standards and published standards.

3. If gasoline, raw materials, and post-blended gasoline in the warehouse make multiple import declarations into domestic territory, the customs declaration dossier for each import shall include a set of copies of detailed goods lists, origin certificates stamped and confirmed by the Customs Sub-Department managing the warehouse, and originals of documents kept by the Customs Sub-Department managing the warehouse.

4. The declarant pays all taxes as prescribed for gasoline, raw materials, and post-blended gasoline imported into domestic territory at the Customs Sub-Department where the trader has a fuel storage system within the domestic territory.

If the blended gasoline in the warehouse uses entirely domestic raw materials, when importing the post-blended product into Vietnam's domestic market, no import tax needs to be paid.

If the blended gasoline in the warehouse uses entirely imported raw materials, when importing the post-blended product into Vietnam's domestic market, various taxes must be paid as if the gasoline were imported from abroad.

If a portion of the raw materials is imported from abroad combined with domestic raw materials for blending, when importing the post-blended product into the domestic market, the amount of tax payable will be based on the quantity and tariff rate of the imported item into Vietnam's domestic market; the customs value is calculated based on the imported raw material component in the post-blended product imported into Vietnam's domestic market.

If the customs value of the imported raw material component cannot be determined, the customs authority will assess the tax on the imported raw material component in the post-blended product according to the current laws on tax administration and customs valuation.

Determining the preferential import tax rate or special preferential import tax rate is carried out according to the current laws on export and import taxes.

5. Transportation procedures for gasoline, raw materials from the warehouse to the Customs Sub-Department registering the import declaration:

a) Implement according to the provisions at Clause 2, Article 51 of Circular No. 38/2015/TT-BTC.

b) In cases where the system does not support port transfer declaration: The enterprise submits a request for transferring gasoline, raw materials, and post-blended gasoline from the import warehouse into domestic territory (using Form 22-CKHH/GSQL attached as Appendix V to Circular No. 38/2015/TT-BTC).

c) In the case where petroleum products are inspected for quantity and type when loaded onto transportation vehicles at the warehouse and then transferred to the Customs Sub-Department handling import procedures within the domestic territory, and subsequently re-inspected for type and quantity before clearance (the Customs Sub-Department handling import procedures records on the system's declaration form: re-inspected for type and quantity before clearance), sealing is not required. The Warehouse Customs Sub-Department and the Customs Sub-Department completing the import procedures within the domestic territory base the inspection results to prepare handover records and handle customs procedures. The business service inspector bears responsibility for the inspection results.

đ) On the second working day of the following month, the Warehouse Customs Sub-Department reports to the Provincial/City Customs Department on petroleum products, raw materials, and blended petroleum products from the warehouse into the domestic territory, and free trade zones (using Form BC01-XDVRK attached to this Circular).

e) Responsibilities of the Provincial/City Customs Department:

Each quarter, on the fifth day of the first month of the following quarter, the Provincial/City Customs Department bases on the report of the Warehouse Customs Sub-Department to report to the General Department of Customs on petroleum products, raw materials, and blended petroleum products from the warehouse into the domestic territory, and free trade zones (using Form BC01-XDVRK attached to this Circular).

g) Responsibilities of the warehouse owner and consignor:

g.1) Inspect the quantity of the consignment through a business service inspector. The imported consignment must have a registration certificate for state quality inspection before clearance;

g.2) The consignor declares and pays all types of taxes and fees as prescribed;

g.3) On the first working day of the following month, the warehouse owner compiles and reports to the Warehouse Customs Sub-Department on petroleum products, raw materials, and blended petroleum products (using Form BC02-XDVRK attached to this Circular);

g.4) Update information on petroleum products leaving the warehouse into the goods import/export management software of the warehouse owner and send it to the Warehouse Customs Sub-Department.

6. In the case where goods in the warehouse are sold to foreign traders and delivered over the ship gangway at the warehouse port, followed by the foreign customer immediately transferring the goods to a Vietnamese enterprise on the same ship at the warehouse port for importation into the domestic territory, the import procedures shall be carried out according to the provisions of Section 1 Chapter II of Circular No. 69/2016/TT-BTC.

7. Declaration of customs value for petroleum products brought into the domestic territory from the warehouse.

a) In the case of sale with delivery terms at the warehouse and the enterprise proves that the declared value is equivalent, declare as follows:

a1) Declare the "invoice price condition" field as CFR, while in the "detailed declaration of value" field, declare the actual delivery condition FOB and explain clearly why the FOB price equals CFR;

a2) Enter the total invoice value in the "total invoice value" field.

b) Determine the customs value;

b.1) Implement according to the provisions of Circular No. 39/2015/TT-BTC dated March 25, 2015, issued by the Ministry of Finance regarding the customs value of export and import goods;

b.2) For petroleum products transported from the warehouse to the place of import clearance into the domestic territory, costs incurred from the warehouse to the place of import clearance shall not be added to the customs value.

8. Declaration of origin:

a) In the case of requesting preferential tariff rates under Free Trade Agreements (FTAs), enterprises must submit a Certificate of Origin (C/O) as prescribed; for other cases, enterprises declare and bear responsibility for the origin of the goods (no need to submit a C/O).

b) For petroleum products imported after blending in the warehouse, if the enterprise does not request preferential tariff rates under FTAs:

b.1) Implement the provisions of Decree No. 19/2006/NĐ-CP dated February 20, 2006, of the Government detailing the Law on Commerce regarding the origin of goods, and Circular No. 08/2006/TT-BTM dated April 17, 2006, of the Minister of Commerce guiding the method of determining the origin of goods and the total quantity of imports consistent with the origin and quantity recorded on the warehouse entry declaration;

b.2) In the case where the imported consignment into the domestic territory is blended from petroleum products of different origins, the enterprise declares the representative country in the "origin of goods" field on the declaration form and reports the origin of countries in the "description of goods" field: "petroleum products blended from petroleum products of origins from... corresponding to the warehouse entry declaration or the blending batch number... (specifying the names of the countries of origin of the petroleum products used for blending)". In the remarks section of the customs declaration form, declare "Petroleum/diesel blended in bonded warehouse".

c) In the case where a consignment is brought into the warehouse multiple times for importation into the domestic territory, the origin of goods each time of importation follows the origin of the original consignment. The customs authority will establish a Retroactive Deduction Form to monitor the consignment (using Form PTDTL attached to this Circular). When the enterprise has imported the entire quantity of goods on the C/O, the Customs Sub-Department will compile the quantity of imported goods and confirm the completion of the importation of the quantity on the C/O on the Retroactive Deduction Form.

9. In the case of bringing petroleum products into the domestic territory by road, the inspection for quantity and type and the state quality inspection are conducted at the storage tank used for importing petroleum products by road, which is then sealed by customs officers. The customs authority handles the procedures and clears the petroleum products intended for importation at this storage tank. After clearance, the petroleum products will be brought into the domestic territory by truck shipments, with warehouse exit certificates corresponding to each truckload for customs officers to supervise and compare with the total quantity already cleared. After the completion of the export of the cleared quantity, a certificate of quantity inspection for the total exported quantity and a list of transport trucks must be submitted to the customs authority.

10. Petroleum products after blending in the warehouse and moved to another bonded warehouse do not require export tax. The storage period at the new bonded warehouse starts from the date the petroleum products were moved from the old bonded warehouse.

Article 11. Temporary Import - Re-export Procedures for Petroleum Products.

When handling temporary import procedures for petroleum products from warehouses, enterprises may register to handle temporary import procedures at the Customs Sub-department managing the warehouse or at the Customs Sub-department outside the border gate where the trader has an internal warehouse system storing temporarily imported petroleum products.

1. In case the enterprise registers to handle temporary import procedures at the Customs Sub-department managing the warehouse:

a) Petroleum products temporarily imported shall be stored in domestic petroleum storage warehouses within the management area of the Customs Sub-department managing the petroleum storage warehouse, and the re-export procedures shall be carried out according to the provisions of Section 2 Chapter II Circular No. 69/2016/TT-BTC;

b) Enterprises engaged in the temporary import - re-export of petroleum products may use petroleum products of the same quality and type when re-exporting from their domestic warehouse system;

c) For the quantity of petroleum products not fully re-exported and must be transferred for domestic consumption:

c.1) In case the enterprise has completed re-export procedures at the Customs Sub-department managing the warehouse, it shall handle the transfer for domestic consumption procedures at the Customs Sub-department managing the warehouse according to the provisions of Section 3 Chapter II Circular No. 69/2016/TT-BTC;

c.2) In case the enterprise has completed re-export procedures at the Customs Sub-department outside the border gate where the trader has an internal warehouse system for exporting petroleum products, the following shall be implemented:

c.2.1) Customs declaration documents: shall be carried out according to the provisions of Article 18 of Circular No. 69/2016/TT-BTC;

c.2.2) The Customs Sub-department managing the warehouse shall implement:

c.2.2.1) Send a notification letter to the Customs Sub-department outside the border gate where the trader has an internal warehouse system for exporting petroleum products regarding the quantity of petroleum products the enterprise plans to transfer for domestic consumption and request the outside Customs Sub-department to supervise sampling to determine quality (in cases where petroleum products fall under the list of goods requiring quality inspection upon importation) as well as volume measurement;

c.2.2.2) After receiving the inspection results with confirmation from the Customs Sub-department outside the border gate, proceed with customs procedures according to the provisions of Article 19 of Circular No. 69/2016/TT-BTC;

c.2.3) The Customs Sub-department outside the border gate where the trader has an internal warehouse system for exporting petroleum products shall implement:

c.2.3.1) Receive the request document according to the provisions of point c.2.2 clause of this article from the Customs Sub-department managing the warehouse;

c.2.3.2) Supervise the enterprise's sampling to determine quality (in cases where petroleum products fall under the list of goods requiring quality inspection upon importation), volume for the quantity of petroleum products not fully re-exported, confirm the inspection results of volume, type for the quantity of petroleum products not fully re-exported, and transfer for domestic consumption;

c.2.3.3) Retain copies and transfer original inspection results with confirmation to the Customs Sub-department managing the warehouse to continue processing according to the regulations;

2. In case the enterprise registers to handle temporary import procedures at the Customs Sub-department outside the border gate where the trader has an internal warehouse system storing temporarily imported petroleum products:

a) If the petroleum products are stored in an internal warehouse system outside the management area of the Customs Sub-department managing the warehouse, registration and procedures shall be handled at the Customs Sub-department where the trader has an internal warehouse system storing petroleum products;

b) Carry out re-export procedures according to the provisions of Circular No. 69/2016/TT-BTC dated May 6, 2016;

Enterprises engaged in the temporary import - re-export of petroleum products may use petroleum products of the same type when re-exporting from their internal warehouse system;

c) For the quantity of petroleum products not fully re-exported and must be transferred for domestic consumption, the transfer for domestic consumption procedures shall be handled at the Customs Sub-department where the temporary import procedures were completed according to the provisions of Circular No. 69/2016/TT-BTC;

The import declaration documents for this case are similar to the guidance provided in point c.2.1 Clause 1 of this Article.

Article 12. Transfer of ownership in bonded warehouses for petroleum products

Customs management of petroleum products, raw materials, blended petroleum products, and category changes involving the transfer of ownership within the warehouse shall be carried out in accordance with Clause 8 of Article 91 of Circular No. 38/2015/TT-BTC.

Article 13. Procedures for liquidation of petroleum products, raw materials, blended petroleum products, and category changes of surplus goods in bonded warehouses for petroleum products

The procedures for liquidating petroleum products, raw materials, blended petroleum products, and category changes of surplus goods in the warehouse shall be implemented in accordance with the procedures for liquidating surplus goods in bonded warehouses as stipulated in Circular No. 203/2014/TT-BTC dated December 22, 2014, issued by the Minister of Finance to guide the handling of surplus goods under the jurisdiction of customs.

Chapter III

IMPLEMENTING PROVISIONS

Article 14. Effective Date

1. This Circular takes effect from the date of ... /.../2016.

2. This Circular replaces Circular No. 88/2013/TT-BTC dated June 28, 2013, issued by the Minister of Finance guiding the pilot customs procedures for the export and import of petroleum products, raw materials for blending petroleum products; activities of blending and changing categories of petroleum products at the Van Phong Bonded Warehouse for Petroleum Products.

3. During implementation, if the relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

4. For cases not provided for in this Circular, implement in accordance with Circular No. 69/2016/TT-BTC.

5. The Director of the General Department of Customs shall instruct the Directors of Provincial Customs Departments to take responsibility for organizing management, monitoring, and implementing the contents prescribed in this Circular. In case of any difficulties arising during implementation, they are requested to promptly report to the Ministry of Finance (through the General Department of Customs) for research and resolution./.