Decision No. 120/TCHQ-GSQL issues the Supervision and Management Regulations for Temporary Importation of Fuel for Re-export, applicable to businesses operating under this model. The regulations stipulate customs procedures, responsibilities of businesses and customs authorities in controlling and supervising fuel from temporary importation to re-export.
적용 범위
Vietnamese enterprises that have been granted permission by the Ministry of Trade to engage in export and import of fuel and allowed to operate under the temporary importation for re-export model; Customs at border gates;
핵심 사항
- The legal basis for the temporary importation for re-export model is two separate contracts: purchase and sale contracts.
- The period during which fuel is stored in Vietnam under this business model is determined by the duration specified in the permit issued by the Ministry of Trade, calculated from the date of temporary importation to the date of re-export.
- Payment of taxes on temporarily imported fuel and refund of taxes on re-exported fuel shall be carried out in accordance with current tax laws.
- The documents required for temporary importation procedures include a customs declaration form, a temporary import permit, purchase and sale contracts, transport documents, commercial invoices, inspection certificates, and delivery receipts.
- Customs at the re-export gate must inspect all cargo holds before pumping fuel into the transportation vehicle; determine quantity and type based on the re-export documentation.
🌐 이 문서의 사회적 영향
- Facilitate businesses engaged in temporary importation of fuel for re-export, helping to reduce costs and time.
- Ensure state management of customs over fuel, preventing tax evasion or smuggling.
- Enhance quality supervision of fuel through inspection and certification.
❓ 자주 묻는 질문
What documents does a business need to prepare when temporarily importing fuel?
For businesses, the documents required for temporary importation procedures include three copies of the customs declaration form, two copies of the temporary import permit for re-export, one copy each of the purchase and sale contracts, one copy of the transport document, one copy of the commercial invoice, one copy of the inspection certificate, and one copy of the delivery receipt.
What does the customs authority at the re-export gate need to check before pumping fuel into the transportation vehicle?
Before pumping fuel, the customs authority at the re-export gate must inspect all cargo holds to ensure there are no other goods or anything else inside the holds.
How is the refund of taxes on re-exported fuel carried out?
Payment of taxes on temporarily imported fuel and refund of taxes on re-exported fuel shall be carried out in accordance with current import and export tax laws.
How long can fuel be stored in Vietnam under the temporary importation for re-export model?
This period is calculated from the date of the inspection results at the time of temporary importation to the date of actual re-export at the final customs gate, according to the duration specified in the permit issued by the Ministry of Trade.
If there are doubts about the quality of fuel at the time of re-export, how will the business and customs handle it?
After taking samples (at least 1 liter) for inspection, if re-inspection confirms that the exported fuel matches the customs declaration and supporting documents, a confirmation record of the re-inspection will be established. If the quantity is not within the permissible tolerance range, the enterprise must bear the related costs of re-inspection and certification.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 120/TCHQ-GSQL |
Hanoi, April 3, 1995 |
Pursuant to …;
Decision on the issuance of the Supervision and Management Regulation for Temporary Importation of Petroleum Products for Re-export
and the management of fuel temporarily imported for re-export
DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Customs Law dated February 20, 1990.
Pursuant to Decree No. 16/CP dated February 20, 1994 of the Government on the functions, tasks, powers, and organizational structure of the General Department of Customs.
Pursuant to the business regulation for temporary importation for re-export issued together with Decision No. 1064/BTM-XNK dated August 18, 1994 of the Ministry of Trade.
Considering the special nature of petroleum products.
Pursuant to …;
Article 1.To ensure strict, lawful, and policy-compliant state management in customs affairs while facilitating businesses engaged in temporary importation for re-export of petroleum products.
Article 2.The supervision and management regulation for temporary importation of petroleum products for re-export is hereby promulgated together with this decision.
Article 3.This decision shall take effect from the date of signature.
Article 4. All previous regulations contrary to this regulation are hereby abolished.
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Phan Van Dinh (Signed) |
REGULATIONS
CUSTOMS SUPERVISION AND MANAGEMENT FOR PETROLEUM PRODUCTS
TEMPORARY IMPORTATION - RE-EXPORT
(Issued together with Decision No. 120/TCHQ-QĐ dated April 3, 1995
of the Director-General of the General Department of Customs)
PART I
GENERAL PROVISIONS
Article 1.All petroleum products subject to temporary importation for re-export must complete all customs procedures and be subject to customs inspection and supervision from the time of temporary importation until they are actually re-exported out of Vietnam's territory.
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThe legal basis for the form of temporary importation for re-export of petroleum products consists of two separate contracts: the purchase contract (signed by a Vietnamese enterprise with an exporting enterprise) and the sales contract (signed by a Vietnamese enterprise with an importing enterprise). The form of the contract shall be agreed upon by the buyer and seller in accordance with international practices and Vietnamese law.
Article 3. Enterprises permitted to engage in temporary importation for re-export of petroleum products are Vietnamese enterprises that have been granted permission to trade in petroleum products by the Ministry of Trade and are authorized to conduct business under the temporary importation for re-export scheme.
Article 4. The period during which petroleum products can remain in circulation in Vietnam under the temporary importation for re-export scheme shall be carried out according to the term specified in the permit issued by the Ministry of Trade. This term is calculated from the date of recording the customs clearance results at the time of temporary importation to the date of actual re-export at the final border gate.
Article 5.Payment of taxes on temporarily imported petroleum products and refund of taxes on re-exported petroleum products shall be implemented in accordance with current laws on import and export duties.
Article 6.Petroleum products subject to temporary importation for re-export must follow the designated route, road, and border gate approved.
PART II
PROVISIONS ON THE SET OF DOCUMENTS
Article 7.The set of documents to be submitted when processing temporary importation procedures includes:
- Customs declaration form (model HQ8C-92): three copies.
- Permit for temporary importation for re-export (original): two copies.
- Purchase contract, sales contract (photocopies certified by the enterprise): one copy each.
- Transport document (photocopy): one copy.
- Commercial invoice issued by the foreign enterprise (exporting country) demanding payment from the Vietnamese enterprise (photocopy certified by the enterprise): one copy.
- Certificate of analysis provided by the seller to the buyer: one copy.
- Delivery receipt between the carrier and the consignor.
Article 8.The set of documents to be submitted when processing re-export procedures includes:
- Customs declaration form (HQ8C-92): three copies.
- Permit for temporary importation for re-export (photocopy): two copies.
- Purchase contract, sales contract (photocopy): one copy each.
- Commercial invoice issued by the Vietnamese enterprise demanding payment from the foreign enterprise: one copy.
- Delivery receipt between the consignor and the carrier (to be submitted after the petroleum products have been handed over to the carrier): one copy.
- Invoice and warehouse release note: one copy.
- Quality certificate issued by the seller to the buyer: two copies.
Article 9.The set of documents to be submitted when processing tax refund procedures: As stipulated in Circular No. 72A/TC-TCT dated August 30, 1993 of the Ministry of Finance.
CHAPTER III
PROCEDURE - RESPONSIBILITY OF THE BORDER GATE CUSTOMS AUTHORITY IN PROCESSING TEMPORARY IMPORTATION FOR RE-EXPORT AND THE BORDER GATE CUSTOMS AUTHORITY IN SUPERVISING RE-EXPORT
Article 10
1. Customs procedures for temporarily imported petroleum products shall be conducted in accordance with the procedures for imported goods as prescribed in Decision No. 258/TCHQ-GSQL dated December 16, 1994. Based on the set of documents and the results of monitoring the pumping of petroleum products from the transport vehicle into storage tanks, the results shall be recorded on the customs declaration and permit. The customs clearance results must clearly specify the type, code number, and quantity of petroleum products actually imported. In case of doubt, an appraisal may be required.
2. The enterprise is responsible for providing the customs authority handling the temporary importation of petroleum products with a layout of the warehouse, storage tanks, warehouse cards, and tank cards.
Article 11.Customs procedures for re-exported petroleum products and the responsibility of the customs authority handling the re-export procedures:
1. Procedures as prescribed in the aforementioned Decision No. 258/TCQH-GSQL.
2. Before processing the pumping of petroleum products into the transport vehicle, the customs authority handling the re-export must inspect all cargo holds to ensure that there is no other goods or anything else inside the hold.
3. Based on the set of documents for re-export, conduct inspections and record the results on the customs declaration (type, code number, quantity).
4. Basis for determining quantity:
- Registration form for importing raw materials for producing export goods or processing goods for foreign countries, including raw materials imported in place.
- Delivery receipt between the consignor and the carrier.
- Invoice and warehouse release note.
- Customs clearance results.
5. Basis for determining type:
- Quality certificate issued by the seller to the buyer.
- Vietnamese standards for petroleum products. If not yet established by the State, international standards provided by the consignor shall apply.
- In cases where necessary, upon request by the customs authority, the consignor must provide samples of the relevant consignment for appraisal.
6. After sealing all necessary positions and completing the procedures for the transport vehicle, the customs authority handling the export must immediately notify the final border gate of the vessel number and other relevant information about the consignment of re-exported petroleum products (by telephone or fax) to prepare for the procedures.
Article 12.Customs procedures at the export border gate and the responsibilities of the export border gate customs: The border gate customs supervises re-export based on the batch documentation for re-exported fuel and the information received to process customs clearance for export across the border.
12.1. Customs procedures include:
- Receiving and inspecting the documentation package transferred by the customs office processing the re-export (forwarded through the consignor).
- Inspecting the sealing position.
- Supervising the conveyance transporting the goods out through the border.
- Certifying the actual export on the customs declaration and temporary import-re-export permit.
- Immediately informing the customs office processing the re-export of the results.
The export border gate customs must maintain a record of the procedures carried out for this type of transaction.
12.2 In cases where deemed necessary, the export border gate customs may conduct a re-inspection to verify the weight and quality of the batch before processing the export across the border. A re-inspection to determine quality involves taking samples for appraisal.
12.2.1. If the re-inspection confirms that the exported fuel matches the customs declaration and supporting documents, a confirmation record of the re-inspection is established, followed by re-sealing with a customs lead seal and processing the export across the border.
12.2.2. In cases where the quantity of exported fuel does not match the customs declaration and supporting documents beyond the permissible tolerance level, a violation record is established, the conveyance carrying the fuel is re-sealed with a customs lead seal, and administrative penalties are decided according to the degree of violation (after confirming the actual quantity exported), either allowing the re-export procedure to continue or temporarily holding the re-exported fuel (including the conveyance) and reporting immediately to the provincial or municipal customs and the General Department of Customs for resolution.
+ If there is doubt about the quality: after taking a sample (at least 1 liter) for appraisal, the re-export procedure can proceed. The handling will be conducted after receiving the re-appraisal results.
+ Enterprises engaged in temporary importation for re-export must provide conditions and bear costs related to the re-inspection and appraisal.
12.3. When the conveyance carrying re-exported fuel returns, the border gate customs must inspect the conveyance to check for smuggled goods or unexported fuel being returned for domestic consumption to evade taxes.
Article 13.Based on the actual imported and exported fuel, the provincial or municipal customs will settle the customs declaration, permits, and process without tax collection or refund according to current regulations.
PART IV
IMPLEMENTING PROVISIONS
Article 14.Every quarter, the relevant provincial or municipal customs and enterprises must report to the General Department of Customs (Supervision and Management Bureau) on the implementation of this regulation.
Article 15.This regulation takes effect from the date of signing.
Article 16.The Director of the Customs Supervision and Management Bureau, heads of departments and bureaus under the General Department of Customs, Directors of provincial and municipal customs offices, and directors of related enterprises are responsible for implementing this regulation.
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