✦ Tóm lược thông minh
Circular No. 126/2011/TT-BTC amends and supplements certain provisions of Circular No. 165/2010/TT-BTC on customs procedures for export and import of petroleum products. This Circular provides detailed regulations on temporary import for re-export of petroleum products and the customs documents required to be submitted when re-exporting or exporting petroleum products for aircraft.
Đối tượng áp dụng
Petroleum traders, Customs Sub-Departments, Customs Departments of provinces/cities
Các điểm cốt lõi
- Petroleum traders with permits for export and import of petroleum products selling to enterprises in export processing zones and bonded warehouses may implement under the temporary import for re-export scheme.
- Petroleum products temporarily imported but not re-exported or not fully re-exported: The amount less than or equal to 10% of the volume temporarily imported shall have a tax payment deadline; the excess over 10% must pay taxes according to Article 42 of the Law on Tax Administration.
- Chapter IV and Article 14 are supplemented regarding customs procedures for re-exporting and exporting petroleum products for aircraft.
- Customs documents when re-exporting petroleum products: A registered customs declaration form; sales invoice or warehouse withdrawal note; domestic flight fuel consumption standard (if applicable).
- Customs documents when exporting petroleum products for aircraft: A registered customs declaration form; purchase and sale contract for petroleum products; sales invoice or warehouse withdrawal note; domestic flight fuel consumption standard (if applicable); confirmation document from the Ministry of Industry and Trade.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing administrative burden for petroleum trading enterprises operating in export processing zones and bonded warehouses.
- Negative impact: It may increase legal costs and time spent on customs procedures for enterprises.
❓ Câu hỏi thường gặp
Can petroleum traders selling petroleum products to enterprises in export processing zones implement under the temporary import for re-export scheme?
Yes, petroleum traders with permits for export and import of petroleum products selling petroleum products to enterprises in these areas can implement under the temporary import for re-export scheme.
If petroleum products temporarily imported are not fully re-exported, how much tax must be paid for the portion exceeding 10% of the volume temporarily imported?
The portion exceeding 10% of the volume temporarily imported must pay taxes according to point d, Clause 3 and Clause 4, Article 42 of the Law on Tax Administration No. 78/2006/QH11.
What customs documents are required when re-exporting petroleum products for aircraft?
When re-exporting petroleum products for aircraft, traders must submit or present a registered customs declaration form; sales invoice or warehouse withdrawal note; domestic flight fuel consumption standard (if applicable).
What customs documents are required when exporting petroleum products for aircraft?
When exporting petroleum products for aircraft, traders must submit a registered customs declaration form; purchase contract for domestically produced petroleum products or petroleum products with imported origin; sales invoice or warehouse withdrawal note; domestic flight fuel consumption standard (if applicable); confirmation document from the Ministry of Industry and Trade regarding registration of production, import of raw materials, and product consumption plans for petroleum products.
When does this Circular take effect?
This Circular takes effect from October 21, 2011.
Toàn văn
CIRCULAR
Amending and supplementing some Articles of Circular No. 165/2010/TT-BTC dated October 26, 2010 of the Ministry of Finance
stipulating customs procedures for export, import, temporary import for re-export,
transit of petroleum products; import of raw materials for production and blending of petroleum products;
import of raw materials for processing for export of petroleum products
____________________________
Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and the Law Amending and Supplementing Certain Provisions of the Customs Law No. 42/2005/QH11 dated June 14, 2005;
Pursuant to the Government Decree No. 84/2009/NĐ-CP dated October 15, 2009 on gasoline and diesel oil business;
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Decree No. 12/2006/NĐ-CP dated January 23, 2006 of the Government detailing the implementation of the Law on Trade regarding international trade activities and agency buying, selling, processing, and transiting goods with foreign countries;
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 foreign-related agency purchase, sale, processing, and transit of goods;
Pursuant to the Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing the implementation of certain Articles of the Law on Export Duties and Import Duties;
Pursuant to Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of the Law on Tax Administration;
Pursuant to Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government amending and supplementing certain Articles of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain Articles of the Law on Tax Administration and Decree No. 100/2008/NĐ-CP dated September 8, 2008 of the Government detailing certain Articles of the Law on Personal Income Tax;
Pursuant to the Government Decree No. 118/2008/NĐ-CP dated November 27, 2008 stipulating the functions, tasks, powers, and structure of the Ministry of Finance;
The Ministry of Finance amends and supplements some Articles of Circular No. 165/2010/TT-BTC dated October 26, 2010 of the Ministry of Finance stipulating customs procedures for export, import, temporary import for re-export, transit of petroleum products; import of raw materials for production and blending of petroleum products; import of raw materials for processing for export of petroleum products as follows:
Article 1. Supplement Clause 4, Article 1 as follows:
“4. A trader with a permit to export and import petroleum products sells petroleum products to serve production and business for enterprises located in export processing zones, bonded warehouses, industrial-trade zones, and other border economic zones established by the Prime Minister's Decision, where the relationship of trading and exchange of goods between these areas and the domestic market is considered as export and import transactions, the customs procedures for such sales shall be carried out under the temporary import for re-export procedure; specifically, the enterprise trading in petroleum products shall handle the import of petroleum products into Vietnam under the temporary import regime and sell petroleum products to enterprises in the aforementioned zones under the re-export regime.”
Article 2. Amend and supplement Clause 4, Article 6 as follows:
“4. Petroleum products that have been temporarily imported but not re-exported or not fully re-exported shall be transferred for domestic consumption:
4.1. The quantity of gasoline or diesel oil less than or equal to 10% of the volume temporarily imported shall be subject to tax payment within the time limit prescribed in Point d, Clause 3 and Clause 4, Article 42 of the Law on Tax Administration No. 78/2006/QH11.
4.2. If the volume of gasoline or diesel oil traded through the temporary import-re-export method exceeds 10% of the volume temporarily imported and is transferred for domestic consumption, the excess over 10% of the volume temporarily imported shall be subject to tax payment within the time limit prescribed in Point đ, Clause 3 and Clause 4, Article 42 of the Law on Tax Administration No. 78/2006/QH11.
4.3. After fulfilling all tax and financial obligations and paying any late payment penalties as prescribed by law, the trader must comply with regulations on quality inspection of imported petroleum products.”
Article 3. Amend and supplement Chapter IV and Article 14 as follows:
1. "Chapter IV Customs procedures for re-exporting and exporting fuel for aircraft".
Customs procedures for re-exporting and exporting gasoline and diesel for aircraft.
2. "Article 14. Customs documents:
1. For re-export of petroleum products:
When delivering goods to the aircraft, the merchant must submit or present to the Customs Sub-Department the following documents:
- Present the registered customs declaration form;
- Submit the sales invoice or warehouse withdrawal note: one original copy;
- Fuel quantity standard for domestic sector flights: One original (for cases where the aircraft has domestic sector flights upon departure).
2. For export of petroleum products:
2.1. Documents to be submitted to the Customs Sub-department:
- Registered customs declaration: Two originals;
- Contract for purchasing domestically produced fuel or imported fuel: one copy;
- Contract for selling fuel to aircraft and its annex (if any): one copy;
- Sales invoice or Warehouse withdrawal note: one original copy;
- Domestic flight fuel quantity standard: one original copy (for cases where the aircraft has domestic flights upon departure);
- Confirmation document from the Ministry of Industry and Trade regarding the registration of production plans, importation of raw materials, and consumption of fuel products: one copy.
2.2. Original documents to be presented upon request by the Customs Sub-department:
Present the original documents for customs officers to check and compare with the copies required at point 2.1 of this clause."
Article 4. Effective date
1. This Circular takes effect from October 21, 2011.
2. The Director of the General Department of Customs shall instruct the Directors of Provincial and Municipal Customs Departments to be responsible for organizing management, monitoring, and implementing the provisions stipulated in this Circular./.
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Hết hiệu lực
126/2011/TT-BTC
Circular No. 126/2011/TT-BTC amending and supplementing certain Articles of Circular No. 165/2010/TT-BTC dated October 26, 2010 of the Ministry of Finance on customs procedures for export, import, temporary import for re-export, transshipment of petroleum products; import of raw materials for production and blending of petroleum products; import of raw materials for processing for export of petroleum products.
Expired
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Bản dịch
Văn bản này có sẵn ở các ngôn ngữ sau:
Tiếng Việt
Thông tư số 126/2011/TT-BTC Sửa đổi, bổ sung một số Điều của Thông tư số 165/2010/TT-BTC ngày 26/10/2010 của Bộ Tài chính quy định thủ tục hải quan đối với xuất khẩu, nhập khẩu, tạm nhập tái xuất, chuyển khẩu xăng dầu; nhập khẩu nguyên liệu để sản xuất và pha chế xăng dầu; nhập khẩu nguyên liệu để gia công xuất khẩu xăng dầu
한국어
시행령 제 126/2011/TT-BTC는 재수입 후 재출하 및 수출입 연료유에 대한 관세 절차를 규정하는 2010년 10월 26일 재무부가 발표한 시행령 제 165/2010/TT-BTC 일부 조항을 개정하고 보완한다.
中文
通知2011年第126号令修改、补充若干条文的2010年第165号令，该令于2010年10月26日由财政部发布，规定了出口、进口、暂时进口再出口、转运成品油；进口原料以生产及调和成品油；进口原料加工出口成品油的海关手续。