Circular No. 139/2013/TT-BTC stipulates customs procedures for exported, imported, temporarily imported re-exported gasoline and diesel; raw materials imported for production and blending of gasoline and diesel; raw materials imported for processing and exporting gasoline and diesel.

CIRCULAR

Regulations on customs procedures for exporting, importing, temporarily importing for re-exporting, and transshipment of petroleum products; imported materials for production and blending of petroleum products;

 imported materials for processing and exporting petroleum products;

nguyên liệu nhập khẩu để gia công xuất khẩu xăng dầu

 ______________________________

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

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

Pursuant to the Law on Trade No. 36/2005/QH11 dated June 14, 2005;

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 the Government Decree No. 12/2006/NĐ-CP dated January 23, 2006 detailing the implementation of the Trade Law regarding international trade activities and foreign agency buying, selling, processing, and transit goods;

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

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

Pursuant to the Government Decree No. 84/2009/NĐ-CP dated October 15, 2009 on trading in gasoline and diesel fuel;

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;

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

The Minister of Finance issues this Circular prescribing customs procedures for exporting, importing, temporarily importing for re-exporting, and transshipping petroleum products; imported materials for production and blending of petroleum products; imported materials for processing and exporting petroleum products.

PART I

GENERAL PROVISIONS

Article 1. Scope of Application

This Circular prescribes customs procedures for exporting, importing, temporarily importing for re-exporting, and transshipping petroleum products; imported materials for production and blending of petroleum products; imported materials for processing and exporting petroleum products.

Article 2. Applicability

1. Businesses holding a Business License for Exporting and Importing Petroleum Products shall be allowed to export (petroleum products, domestically produced raw materials, and petroleum products, imported raw materials), import, temporarily import for re-exporting, and transship petroleum products and raw materials (excluding crude oil).

2. Businesses holding a Business License for Exporting and Importing Petroleum Products shall be allowed to import raw materials for blending petroleum products; businesses established in accordance with the law, with petroleum product trading business registered in their Business Registration Certificate, Enterprise Registration Certificate, and meeting production conditions shall be allowed to import raw materials for production and processing and exporting petroleum products. The importation of raw materials must follow the plan registered after being confirmed in writing by the Ministry of Industry and Trade.

3. Businesses holding a Business License for Exporting and Importing Petroleum Products, with the business activity of supplying aviation fuel and marine fuel supply services reflected in their Business Registration Certificate, shall be permitted to engage in temporary import for re-exporting petroleum products for supply (re-export) of petroleum products or through a marine fuel supply company acting as their agent to supply (re-export) petroleum products to the following entities:

a) Foreign airlines' aircraft parked or stopped at Vietnamese airports, and Vietnamese airlines' aircraft flying on international routes departing from Vietnam.

b) Foreign-flagged vessels moored at international seaports, river ports running international routes departing from Vietnam, and Vietnamese-flagged vessels running international routes departing from Vietnam.

4. Businesses holding a Business License for Exporting and Importing Petroleum Products shall be permitted to temporarily import petroleum products for supply (re-export) of petroleum products to serve production for the following entities:

a) Export Processing Enterprises located within or outside export processing zones.

b) Enterprises located in special economic zones, industrial-commercial zones, and other economic areas established by the Prime Minister's Decision, where transactions between these zones and the outside are conducted as exports and imports.

Article 3. Special Provisions

1. Pumping gasoline and diesel oil from transport vehicles into storage tanks and vice versa:

After the customs declaration has been registered and assigned a number according to regulations and the state agency for quality inspection has taken samples (for gasoline and diesel oil listed in the Catalogue of Goods Subject to State Quality Inspection), traders may pump gasoline and diesel oil in accordance with the following provisions:

a) For imported gasoline and diesel oil, temporarily imported goods, and imported raw materials:

a.1) Traders may pump gasoline, diesel oil, and raw materials from transport vehicles to loading vehicles and to shore facilities as prescribed.

a.2) Traders may pump gasoline, diesel oil, and raw materials from transport vehicles into empty tanks or reservoirs. After pumping, customs officers shall seal the tanks or reservoirs.

a.3) Traders may pump and store gasoline, diesel oil, and raw materials from transport vehicles into tanks or reservoirs that already contain the same type of fuel (including cases where tanks or reservoirs at storage facilities are designed with pipelines connecting them).

After traders complete the pumping of gasoline and diesel oil as prescribed, customs officers are not required to seal the storage facility and the consignee shall be responsible under the law for maintaining the status of the fuel until the conclusion of the state quality inspection agency.

a.4) If temporarily imported gasoline and diesel oil for re-export is pumped into tanks or reservoirs containing existing fuel, the following conditions must be met:

a.4.1) The temporarily imported gasoline and diesel oil must be of the same type as the existing fuel in the tanks or reservoirs, and

a.4.2) Samples must be taken for state quality inspection before pumping, as required for imported fuel.

b) For exported and re-exported gasoline and diesel oil:

Traders may pump re-exported gasoline and diesel oil from storage facilities that were temporarily imported into transport vehicles for export abroad or to supply (re-export) to entities specified in Clause 3 and Clause 4, Article 2 of this Circular.

2. State Quality Inspection of Imported Gasoline and Diesel Oil, Temporarily Imported Re-Exported Goods, and Imported Raw Materials:

In cases where imported gasoline and diesel oil, temporarily imported re-exported goods, and imported raw materials for production and blending, or imported raw materials for processing and exporting gasoline and diesel oil, which are listed in the Catalogue of Goods Subject to State Quality Inspection, shall be handled as follows:

a) For imported gasoline and diesel oil:

a.1) In cases requiring sealing of tanks or reservoirs:

When the Notice of Results of State Quality Inspection of the consignment meets the import quality requirements, the Customs Sub-Department shall decide to clear the consignment according to regulations and open the customs seals to allow the trader to use the gasoline and diesel oil. The clearance time of the consignment is the time when the trader submits the Notice of Results of State Quality Inspection of the consignment.

a.2) In cases not requiring sealing of tanks or reservoirs:

When the Notice of Results of State Quality Inspection of the consignment meets the import quality requirements, the Customs Sub-Department shall decide to clear the consignment according to regulations. The clearance time of the consignment is the time when the trader submits the Notice of Results of State Quality Inspection of the consignment.

a.3) If the state quality inspection agency notifies that the results of the state quality inspection of the consignment do not meet the import quality requirements, all gasoline and diesel oil (including old and new for cases stored together with the same type of imported fuel) shall be handled according to Point e, Clause 4, Article 16 of Decree No. 18/2009/NĐ-CP dated February 18, 2009, amending and supplementing some articles of Decree No. 97/2007/NĐ-CP dated June 7, 2007 of the Government on handling administrative violations and enforcing administrative decisions in the customs sector.

b) For temporarily imported re-exported gasoline and diesel oil:

b.1) Temporarily imported re-exported gasoline and diesel oil do not require state quality inspection. Traders are fully responsible under the law for the quality of the temporarily imported consignment.

b.2) In cases where temporarily imported re-exported gasoline and diesel oil are stored together with the same type of fuel for sale, state quality inspection must be conducted upon temporary import.

If the state quality inspection agency notifies that the results of the state quality inspection of the consignment do not meet the import quality requirements, all gasoline and diesel oil (both old and new) must be re-exported. Traders are fully responsible under the law for this matter.

c) For imported raw materials:

When the Notice of Results of State Quality Inspection of the consignment meets the import quality requirements, the Customs Sub-Department shall decide to clear the consignment according to regulations. The clearance time of the consignment is the time when the trader submits the Notice of Results of State Quality Inspection of the consignment.

3. Determination of Quantity of Imported and Exported Gasoline and Diesel Oil, and Temporarily Imported Re-Exported Goods:

a) The quantity of exported, imported, and temporarily imported re-exported gasoline and diesel oil transported by waterway through international river ports and sea ports shall be based on the Notice of Results of Volume Inspection issued by the trader's inspector (who has inspection functions).

b) The quantity of exported and re-exported gasoline and diesel oil transported by tanker trucks or tankers through international land border crossings shall be based on the meter reading at the warehouse when pumping into the tanker trucks or tankers; if there is no meter, it shall be based on the result of volume inspection by the trader's inspector.

Where there is no trader's inspector, the quantity of gasoline and diesel oil shall be determined based on the Barem of the transport vehicle, which has been certified by the inspection agency.

c) For gasoline and diesel oil supplied (re-exported) to ships:

c.1) The quantity of gasoline and diesel oil directly pumped from the warehouse to ships shall be determined by the meter at the warehouse.

c.2) Gasoline and diesel oil pumped from the warehouse to transport vehicles for continued transportation to supply ships:

- The quantity of gasoline and diesel oil pumped from the warehouse to transport vehicles shall be determined by the meter at the land-based warehouse.

- The quantity of gasoline and diesel oil pumped from the transport vehicles to ships shall be determined by one of the following methods: inspection (based on the result of volume inspection by the trader's inspector), Barem, or the meter of the ship, depending on the specific conditions of each ship and in accordance with international practices applicable to this commodity.

d) For aviation fuel supplied to aircraft (including fuel that has been imported or temporarily imported):

Aviation fuel shall be determined by the flow meter of the specialized refueling equipment for aircraft.

e) Measuring instruments determining volume must be periodically inspected and sealed by the competent state metrology authority (except for measuring instruments on aircraft and ships).

4. Determining types for exported and re-exported petroleum products:

For exported and re-exported petroleum products taken from the same tank under the supervision of customs officials, the determination of type applies to the entire export or re-export shipment; there is no requirement to determine separately for each transportation vehicle carrying the petroleum products in the shipment.

5. Inspection of imported, exported, temporarily imported, re-exported petroleum products and imported raw materials for producing petroleum products or processing for export:

a) For shipments exempt from physical inspection, if signs of violation are detected, the Head of the Customs Branch shall decide to conduct a physical inspection of the shipment.

b) For shipments subject to physical inspection, customs officials base their confirmation on the declaration form based on the results of the determination regarding quantity, weight, and type of the shipment, and the results of the state quality inspection of the shipment to clear the shipment.

c) In case of doubt about the determination results, the Head of the Customs Branch shall request the trader to conduct the determination again for the shipment and agree with the trader to select a trader to perform the determination and re-inspection of the shipment.

The selection of traders providing determination services shall be carried out in accordance with Article 16 of Circular No. 128/2013/TT-BTC dated September 10, 2013, issued by the Ministry of Finance guiding procedures for customs clearance; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods.

6. Regarding sampling of imported petroleum products:

Traders are responsible for coordinating with the state quality inspection agency to take samples of imported petroleum products that are included in the list of state quality inspections under customs supervision before pumping the petroleum products into storage tanks (tanks, reservoirs) or transport vehicles, according to the guidance provided in Article 17 of Circular No. 128/2013/TT-BTC dated September 10, 2013.

7. For petroleum products being transshipped or bunkered:

a) Traders may only transship or bunker petroleum products at locations specified by the Ministry of Transport or provincial/municipal People's Committees; transshipment or bunkering of petroleum products from large vessels or other transport vehicles when Vietnamese ports cannot directly accept them shall be regulated by port authorities.

b) The trader must declare to the Customs Branch (where the procedures are handled) before conducting transshipment.

Traders are responsible for clearly declaring the name, type, and number of the transport vehicle transporting petroleum products and other transport vehicles performing the transshipment or bunkering; date, time, and quantity of petroleum products transshipped or bunkered.

c) Based on the notification from the trader, customs officials shall supervise until the transshipment or bunkering is completed.

d) Vessels containing petroleum products undergoing transshipment or bunkering must be moored in areas under the jurisdiction of customs until the customs procedures are completed. Petroleum products undergoing transshipment or bunkering must be stored separately in dedicated warehouses until the declaration form for customs clearance is registered in accordance with the Law on Customs.

8. The period for temporarily imported petroleum products intended for re-export to remain in Vietnam shall be implemented in accordance with the detailed regulations stipulated in Decree No. 12/2006/NĐ-CP dated January 23, 2006, issued by the Government to implement the Law on Trade concerning international trade activities and foreign agency buying, selling, processing, and transit of goods.

In cases of force majeure and changes in the terms and delivery times of the sales contract, requiring an extension of the period for remaining in Vietnam, the trader must submit a written request to the Customs Branch handling the temporary import procedures for an extension, which must be approved by the Customs Branch before the temporary import period expires. The extension can be granted up to two times, with each extension not exceeding thirty days for each temporary import and re-export shipment.

9. Temporarily imported petroleum products that are not re-exported or are partially re-exported shall be transferred for domestic consumption (hereinafter referred to as petroleum products transferred for domestic consumption).

Traders must submit a written request for transfer for domestic consumption to the General Customs Department handling the temporary import procedures. After approval by the leadership of the General Customs Department, the trader shall register a new declaration form for the transferred petroleum products for domestic consumption according to the import trading category; tax policies and management policies for imported petroleum products apply at the time of registration of the declaration form for transfer for domestic consumption. If the shipment has already undergone quality inspection during the temporary import procedures, it will not need to undergo another quality inspection when transferring for domestic consumption.

10. Determination of exported petroleum products for exported and re-exported petroleum products:

a) For petroleum products exported and re-exported through seaports:

a.1) When petroleum products are moved into the customs-controlled area at the export or re-export port, customs officials shall record the identification number of the transport vehicle carrying the petroleum products, sign, stamp, and date the customs officer's confirmation section on the export goods declaration form.

a.2) The basis for determining that petroleum products have been exported is the completed export goods declaration form confirmed by the Customs Branch at the export port: "Goods have passed the customs-controlled area," and the bill of lading showing the loading onto the export transport vehicle.

b) For petroleum products exported and re-exported through international airports, international rail transit ports, the basis is the completed export goods declaration form confirmed by the Customs Branch at the export port: "Goods have passed the customs-controlled area," and the transport document confirming the loading onto the export transport vehicle.

c) For petroleum products exported and re-exported through international land border crossings, international river ports, transshipment ports, fuel supplied to departing ships and aircraft, the basis is the completed export goods declaration form confirmed by the Customs Branch at the export port: "Goods have been exported."

d) For exported gasoline and diesel, and gasoline and diesel re-exported and placed in bonded warehouses, it is the export declaration of goods that has completed customs procedures, with confirmation from the Customs Sub-Department managing the bonded warehouse: "Goods have been placed in the bonded warehouse".

e) For gasoline and diesel supplied to enterprises as stipulated in Clause 4, Article 2 of this Circular:

e.1) In the case where the export processing enterprise is located within an export processing zone, it is the export declaration of goods (re-export) that has completed customs procedures, with confirmation from the Customs Sub-Department managing the export processing zone: "Goods have been placed in the export processing zone".

e.2) In the case where the export processing enterprise is located outside an export processing zone, it is the export declaration of goods (re-export) and the import declaration of goods of the enterprise purchasing gasoline and diesel that have completed customs procedures.

e.3) In the case where the enterprise falls under the subject as stipulated in Point b, Clause 4, Article 2 of this Circular, it is the export declaration of goods (re-export) that has completed customs procedures, with confirmation from the Customs Sub-Department managing the duty-free zone: "Goods have been placed in the duty-free zone".

11. In cases where the actual quantity of imported or exported gasoline and diesel differs from the quantity recorded on the invoice but is consistent with the tolerance for gasoline and diesel specified in the contract due to the nature of the goods, the quantity of gasoline and diesel for tax calculation shall be determined based on the actual payment value for the exported or imported batch of gasoline and diesel and the applicable tax rate for each item.

Where the unit of measurement for the batch of goods is m³3, barrel, when declaring to customs, the trader is responsible for converting the unit of measurement to tons according to the provisions of the law.

12. In cases where gasoline and diesel supplied (re-exported) to the subjects as stipulated in Clause 3, Article 2 of this Circular run domestic routes:

a) The trader shall handle customs procedures according to the import for business model for the quantity of re-exported gasoline and diesel running domestic routes (consistent with the quota for domestic route gasoline and diesel submitted by the trader to the customs authority).

b) The trader shall handle re-export procedures for the quantity of gasoline and diesel supplied to:

b.1) The subject as stipulated in Point a, Clause 3, Article 2 of this Circular, consistent with the sales invoice or warehouse release note for an international flight departure.

b.2) The subject as stipulated in Point b, Clause 3, Article 2 of this Circular, consistent with the Order of the Captain; ship owner; ship management agent; enterprise managing and operating ships for an international voyage departure.

13. In cases where an enterprise as stipulated in Clause 4, Article 2 of this Circular purchases gasoline and diesel from a trader holding a Business License for Export and Import of Gasoline and Diesel, the enterprise shall handle customs procedures according to the regulations for imported goods for business.

Before handling import procedures, the enterprise purchasing gasoline and diesel must register fuel consumption quotas consistent with the operation and operation of machinery and equipment involved in the production process (excluding fuel used for the enterprise's transportation vehicles) and provide a written commitment to bear legal responsibility for the registered consumption quotas with the customs authority.

14. A trader holding a Business License for Export and Import of Gasoline and Diesel may entrust another trader (holding a Business License for Export and Import of Gasoline and Diesel) to import, export, temporarily import, and re-export gasoline and diesel in accordance with current laws and regulations.

15. For fuels such as gasoline and diesel contained in self-propelled specialized vehicles temporarily imported for re-export:

a) For fuels such as gasoline and diesel currently contained in self-propelled specialized vehicles temporarily imported for re-export (which are both self-propelled vehicles arriving in Vietnam and equipment, machines temporarily imported for re-export serving construction projects and investment programs):

a.1) When the specialized vehicle handles entry procedures, the trader shall handle the import procedures for gasoline and diesel under non-trade conditions and pay all current taxes.

a.2) When the specialized vehicle handles exit procedures, the trader shall handle the export procedures for gasoline and diesel under non-trade conditions and pay all current taxes.

a.3) Fuels such as gasoline and diesel imported in specialized vehicles when handling entry procedures do not need to register for state inspection regarding quality.

b) Determining the quantity of fuels such as gasoline and diesel for tax purposes:

The quantity of fuels such as gasoline and diesel currently contained in specialized vehicles is determined according to the general declaration when the specialized vehicle handles entry and exit procedures.

16. Loss ratio for import, export, inventory, storage, and preservation activities:

It shall be implemented according to the regulations of the Ministry of Industry and Trade. In cases where the Ministry of Industry and Trade has not issued regulations, it shall be determined based on the notification of the results of the assessment of the quantity of gasoline and diesel by the trader conducting the assessment. In cases of doubt about the assessment results, it shall be handled according to the provisions at Point c, Clause 5 of this Article.

17. Traders handling electronic customs procedures for exported, imported, temporarily imported, and re-exported gasoline and diesel shall comply with the provisions of Circular No. 196/2012/TT-BTC dated November 15, 2012, of the Ministry of Finance on electronic customs procedures for commercial goods exports and imports, and Circular No. 128/2013/TT-BTC dated September 10, 2013, according to the corresponding types of transactions.

Chapter II

CUSTOMS PROCEDURES FOR IMPORTED GASOLINE AND DIESEL, TEMPORARY IMPORTATION

Article 4. Place of Customs Procedures

1. Imported gasoline and diesel, temporary imports shall handle procedures at the Customs Sub-Department at the port of entry authorized to import according to the law.

2. Gasoline and diesel temporarily imported for supply (re-exported) to enterprises as stipulated in Clause 4, Article 2 of this Circular shall be handled by the enterprise purchasing gasoline and diesel at the Customs Sub-Department managing the enterprise.

Article 5. Customs declaration dossier

1. Documents to be submitted:

- Customs declaration form: 02 original copies;

- Purchase contract for petroleum products or equivalent legal documents to such purchase contracts: 01 copy stamped with confirmation seal of the enterprise;

- Commercial invoice: 01 original copy;

- Quantity inspection registration certificate: 01 copy stamped with confirmation seal of the enterprise;

- State quality inspection registration certificate for petroleum products listed in the State Quality Inspection List (except for temporarily imported petroleum products for re-export): 01 copy stamped with confirmation seal of the enterprise;

- Bill of lading or other transport documents having equivalent value as prescribed by law (except for re-exported petroleum products for enterprises specified in Clause 4, Article 2 of this Circular): 01 copy stamped with confirmation seal of the enterprise;

- Petroleum product sales contract (Framework Contract; General Principle Contract (if any) and Contract Annexes (if any)): 01 copy stamped with confirmation seal of the enterprise.

In case traders handle customs procedures for the first time at the Customs Sub-department, they must submit additional documents (except for temporarily imported petroleum products for re-export abroad or supply (re-export) petroleum products to entities specified in Clause 3 and Clause 4, Article 2 of this Circular):

- Export and import business license for petroleum products issued by the Ministry of Industry and Trade: 01 copy stamped with confirmation seal of the enterprise;

- Minimum annual import quota for petroleum products issued by the Ministry of Industry and Trade (for imported petroleum products): 01 copy stamped with confirmation seal of the enterprise.

2. In case there are doubts about the submitted copied documents as stipulated in Clause 1 of this Article, the Customs Branch may request the trader to present the original documents for verification and comparison.

3. Deadline for traders to submit documents to the Customs Branch:

The above-mentioned documents must be submitted when registering the customs declaration form, except for the following documents:

a) Quantity inspection certificate: Must be submitted within 08 (eight) working hours from the completion of pumping petroleum products from the transportation vehicle into the warehouse or onto another transportation vehicle for further domestic transportation.

b) Notification of results of state quality inspection for imported and temporarily imported petroleum products: Must be submitted within a period not exceeding 07 (seven) working days from the completion of pumping petroleum products from the transportation vehicle into the warehouse or onto another transportation vehicle for further domestic transportation.

c) Commercial invoice:

c.1) If the trader does not have a Commercial Invoice, the trader must submit a Provisional Invoice (Pro Forma Invoice) (original, fax copy, or Telex copy) at the time when the customs officer registers the customs declaration form; the director (or authorized person by the director) must confirm, sign, stamp, and fully bear legal responsibility for the accuracy and truthfulness of the content of the fax or Telex copy.

c.2) When registering the customs declaration form, if there is no official price yet, the trader shall pay taxes according to the provisions of Clause 8, Article 20 of Circular No. 128/2013/TT-BTC dated September 10, 2013;

The deadline for submitting the original Commercial Invoice is not more than 30 (thirty) days from the date of registering the customs declaration form.

c.3) In case imported and temporarily imported petroleum products share 01 (one) original Commercial Invoice, the trader and customs officer shall proceed as follows:

c.3.1) For imported petroleum products: The customs officer retains the original Commercial Invoice submitted by the trader in the import dossier.

c.3.2) For temporarily imported petroleum products: The customs officer retains a copy of the original Commercial Invoice submitted by the trader (with signature confirmation by the director or authorized person by the director) in the temporary import dossier and clearly records on the temporary import declaration form the following content: "The original Commercial Invoice has been retained in the import dossier of petroleum products according to customs declaration number... dated... month... year..."

Article 6. Time limit for paying taxes on temporarily imported and re-exported petroleum products

1. Petroleum products subject to temporary import and re-export must pay taxes before completing the procedures for temporarily importing petroleum products.

2. In cases where taxes have not been paid, if the financial institution guarantees the amount of tax due and meets the conditions stipulated in Clause 2, Article 21 of Circular No. 128/2013/TT-BTC dated September 10, 2013, then the time limit for paying taxes may be applied according to the guarantee period but shall not exceed 15 (fifteen) days from the date when the temporary import and re-export period expires (excluding the extended temporary import and re-export period) and no late payment interest shall be charged during the guarantee period.

3. In cases where re-export occurs outside the guarantee period, late payment interest must be paid from the end of the guarantee period until the date of re-export or until the actual tax payment date (if the actual tax payment date precedes the actual re-export date).

4. In cases where the tax payment period has already been applied according to the guarantee period but the goods are subsequently consumed domestically, all types of taxes must be paid, the tax payment period for the goods transferred for domestic consumption must be recalculated, and late payment interest must be calculated from the completion date of the customs temporary import procedures to the actual tax payment date.

Article 7. Responsibilities of the Customs Sub-Department handling import procedures, temporary import procedures; Customs Sub-Department managing enterprises purchasing petroleum products as stipulated in Clause 4, Article 2 of this Circular

1. Seal the warehouse or container holding petroleum products after the trader completes the process of pumping petroleum products into the warehouse or transport vehicle as stipulated in Clause 1, Article 3 of this Circular.

2. Based on the trader's request for extending the temporary import and re-export period for petroleum products to remain in Vietnam, the Customs Sub-Department (where the temporary import procedures were handled) shall consider and approve the extension according to Clause 8, Article 3 of this Circular. The head of the Customs Sub-Department shall sign and stamp on the trader's request document and retain the file as required.

3. Based on the quantity of temporarily imported petroleum products declared on the declaration form, prepare a monitoring and deduction record when handling re-export procedures.

4. Implement the provisions set out in Point e, Clause 4, Article 16 of Decree No. 18/2009/NĐ-CP dated February 18, 2009, for imported petroleum products that do not meet the quality requirements for import as decided by the state agency responsible for quality control.

In cases where temporarily imported and re-exported petroleum products are stored together with petroleum products for sale of the same type, if the state agency responsible for quality control reports that the inspection results of the batch do not meet the import quality requirements, the re-export procedures (including both old and new) must be carried out within the time limit prescribed by law.

5. Monitor traders' compliance with the liquidation of temporary import declarations within the prescribed time limits; implement the liquidation and refund of temporary import declarations according to Article 9 of this Circular; handle issues related to tax obligations and violations (if any) according to current regulations.

6. On the last working day of each month, the Customs Sub-Department is responsible for reporting to the Provincial or Municipal Customs Department directly managing imported petroleum products about the results of the liquidation of temporary import declarations (using Form HQ01-CCNKXD; Form HQ02-CCTKTKTN issued along with this Circular).

7. Each quarter, on the fifth day of the first month of the following quarter, the Provincial or Municipal Customs Department shall base its report on the imported petroleum products, temporary imports, and the results of the liquidation of temporary import declarations submitted by subordinate Customs Sub-Districts, and shall be responsible for compiling and reporting to the General Department of Customs on imported petroleum products and the results of the liquidation of temporary import declarations (using Form HQ03-CNKXD; Form HQ04-CTKTKTN issued along with this Circular).

Article 8. Responsibilities of traders

1. Ensuring the original sealed state of customs seals on warehouses and means of transport containing imported gasoline and diesel during the time awaiting the notification of the results of quality inspection and state control of the batch.

2. In cases where the inspection agency notifies that the results of state control regarding the quality of imported gasoline and diesel do not meet import requirements, the trader shall be responsible for implementing according to the provisions at point e, Clause 4, Article 16 of Decree No. 18/2009/NĐ-CP dated February 18, 2009.

In cases where temporarily imported gasoline and diesel for re-export is stored together with the same type of gasoline and diesel for sale, if the state inspection agency notifies that the results of state control regarding the quality of the batch do not meet import quality requirements, the trader must continue to maintain the original sealed state of customs seals (if any), the original state of the gasoline (including both old and new – if any) and carry out the procedures for re-export (including both old and new) within the time limit prescribed by law.

3. Implementing the liquidation declaration for temporary imports in accordance with the provisions of Article 9 of this Circular.

4. Every quarter, on the 15th day of the first month of the following quarter, the trader has the responsibility to compile and report to the General Department of Customs on imported gasoline and diesel, the results of the liquidation declaration for temporary imports (according to form HQ05-DNNKXD; form HQ06-DNTKTKTN issued along with this Circular).

Article 9. Refund of tax, non-collection of tax on declarations for temporary imports

The procedures for refunding tax and non-collection of tax on temporarily imported gasoline and diesel for re-export shall be carried out in accordance with the provisions of Articles 118, 126, 127, 128, and 129 of Circular No. 128/2013/TT-BTC dated September 10, 2013.

Chapter III

CUSTOMS PROCEDURES FOR EXPORTING AND RE-EXPORTING GASOLINE AND DIESEL

Article 10. Place for Customs Procedures

1. Gasoline and diesel for export shall have their customs procedures carried out at the Customs Sub-Department at the exit port.

2. Gasoline and diesel for re-export shall have their customs procedures carried out at the Customs Sub-Department where the temporary import declaration for the batch was originally processed; or at the Customs Sub-Department outside the port where the trader has an inland warehouse for storing imported and re-exported gasoline and diesel.

3. Gasoline and diesel for export and re-export through a port to be exported abroad must be an international border gate.

Article 11. Customs Documents

1. Customs documents for exporting gasoline and diesel:

a) Documents to be submitted:

- Export customs declaration: two original copies;

- Sales contract and annexes (if any): 01 copy stamped and confirmed by the enterprise;

- Commercial invoice: 01 original copy;

- Document clearly stating the origin of the exported gasoline and diesel (imported by the trader or purchased from the main importer or obtained from production and blending sources): 01 original;

- Confirmation document from the Ministry of Industry and Trade regarding registration of production plans, import of raw materials, and consumption of petroleum products: 01 copy stamped and confirmed by the enterprise;

- Business license for exporting and importing gasoline and diesel: 01 copy stamped and confirmed by the enterprise (to be submitted once);

- Certificate of quantity inspection for cases specified in point a, Clause 3, Article 3 of this Circular: 01 copy stamped and confirmed by the enterprise;

- Certificate of type inspection or test result sheet of the trader dealing in gasoline and diesel (the trader is responsible before the law for the contents of the test result sheet): 01 copy stamped and confirmed by the enterprise.

b) In case there are doubts about the submitted copies of documents as stipulated in point a, Clause 1 of this Article, the Customs Sub-Department may require the trader to present the originals for verification and comparison.

2. Customs documents for re-exporting gasoline and diesel:

a) Documents to be submitted:

- Export customs declaration: two original copies;

- Import declaration of the temporarily imported batch: 01 copy stamped and confirmed by the enterprise;

- Sales contract and annexes (if any): 01 copy stamped and confirmed by the enterprise;

- Business license for exporting and importing gasoline and diesel: 01 copy stamped and confirmed by the enterprise (to be submitted once);

- Certificate of quantity inspection for cases specified in point a, Clause 3, Article 3 of this Circular: 01 copy stamped and confirmed by the enterprise;

- Certificate of type inspection or test result sheet of the trader dealing in gasoline and diesel (the trader is responsible before the law for the contents of the test result sheet): 01 copy stamped and confirmed by the enterprise.

For cases where supplying gasoline and diesel (for re-export) to foreign-flagged vessels moored at international sea ports, river ports running international routes departing the country and Vietnamese-flagged vessels running international routes departing the country, the trader must additionally submit:

- Certificate of business registration or Enterprise Registration Certificate of the trader engaged in vessel supply services or Agency Contract with a trader engaged in vessel supply services: 01 copy from the original (to be submitted once);

- Order of the ship captain or ship owner or ship management company (in cases without a sales contract, the trader does not need to submit the sales contract as stipulated in point a, Clause 3 of this Article): 01 original; fax; email; telex with confirmation of signature and stamp by the director or authorized representative, fully responsible before the law for the legality of the document. The Order must clearly indicate: fuel quantity quota for domestic voyages (for cases where ships sail domestic routes), fuel quantity quota for international routes; ship itinerary; estimated fuel usage; commitment to the accuracy and proper use of fuel;

- The trader is responsible for clearly declaring the name, type, and number of the vessel purchasing fuel from the temporarily imported source on the customs declaration.

b) In case there are doubts about the submitted copies of documents as stipulated in point a, Clause 2 of this Article, the Customs Sub-Department may require the trader to present the originals for verification and comparison.

Article 12. Responsibilities of the Customs Branch handling export and re-export procedures for petroleum products

Clause 1. Inspect the external condition of the petroleum product storage compartments of the transport vehicle. If there is no suspicion and it meets the conditions for customs sealing, the trader may fill petroleum products into the transport vehicle.

In cases where the quantity is determined using a standard table, customs officials must inspect the internal condition of the petroleum product storage compartments before the trader fills petroleum products.

Clause 2. After the trader completes filling petroleum products into the storage compartments of the transport vehicle, customs officials shall seal the compartments according to regulations.

Clause 3. In cases where petroleum products are exported or re-exported through a different border gate from the one where the export or re-export procedures were handled, or where petroleum products are supplied (re-exported) in accordance with Clauses 3 and 4 of Article 2 of this Circular, the Customs Branch shall prepare a Handover Record for Exported or Re-exported Petroleum Products and seal the export or re-export documents in accordance with regulations for goods transferred between border gates; on the Handover Record, the specific condition of the goods (name of goods, type of goods, weight of goods) must be described; the date and time of departure of the transport vehicle; name, code, and characteristics of the vehicle; transportation route; customs sealing; monitor feedback information from the Customs Branch at the exit border gate, and from the Customs Branch managing the enterprise as stipulated in Clause 4 of Article 2 of this Circular.

Clause 4. Supervise until all petroleum products are handed over to the ship for ship supply.

Upon completion of supervision of the handover of petroleum products to the ship, the customs official shall request the trader to submit the original Handover Receipt between the trader and the ship captain; ship owner; ship agency; ship management company. Based on the quantity of petroleum products on the Handover Receipt and the report from the Customs Branch at the exit border gate regarding the ship's departure (for cases where the ship departs from a different border gate than where it was moored), the customs official is responsible for confirming "Goods have been exported" on the declaration form for the quantity of petroleum products that have been re-exported as prescribed.

Clause 5. Coordinate with the Customs Branch at the exit border gate to handle cases where petroleum products are supplied (re-exported) to ships but due to objective reasons, the ship does not accept the quantity of petroleum products according to the purchase and sale contract or order, which is less than the declared quantity on the re-export declaration form as stipulated in Clause 4 of Article 13 of this Circular.

Clause 6. Calculate and collect taxes on the portion of petroleum products that have completed re-export procedures for domestic voyages within international routes or for ships that have departed but due to objective reasons did not depart for international routes or changed their schedule (added domestic voyage). The tax calculation time is the time of opening the re-export declaration form.

Clause 7. Be responsible for coordinating with the Customs Branch at the exit border gate in the handover, management, and supervision of the transportation process of temporarily imported and re-exported petroleum products.

Clause 8. Based on the Order placed by the trader, the Customs Branch shall monitor and periodically or randomly check the quota of petroleum products; coordinate with relevant authorities and inspection agencies to handle violations when traders exceed the quota.

Clause 9. On the last working day of each month, the Customs Branch shall report to the Provincial or Municipal Customs Office directly managing the exported petroleum products (using the HQ07-CCXKXD form issued together with this Circular).

Clause 10. Each quarter, on the fifth day of the first month of the following quarter, the Provincial or Municipal Customs Office shall compile reports on exported petroleum products from subordinate Customs Branches and report to the General Department of Customs (using the HQ08-CXKXD form issued together with this Circular).

Article 13. Responsibilities of the Customs Sub-department at the Export Border Gate and the Customs Sub-department managing enterprises purchasing gasoline and diesel oil as stipulated in Clause 4, Article 2 of this Circular:

1. Exported and re-exported gasoline and diesel oil through international border gates:

a) Accept the handover record and customs declaration file (fax copy) transferred from the Customs Sub-department handling export and re-export procedures.

b) Inspect the customs seals on the tanks, reservoirs, and compartments containing gasoline and diesel oil of the transport vehicle. In cases where the seals remain intact, supervise the export of goods through the border gate to ensure that the entire consignment must be exported across the border.

c) In cases where the seals are found to be damaged, counterfeit, or there are signs of violations regarding changes in quantity, weight, or type of gasoline and diesel oil, the Director of the Customs Sub-department shall require the declarant to conduct an inspection of the quantity, weight, and type of the consignment. If the inspection results match the file, a confirmation record shall be established, and supervision of the export of goods through the border gate shall be carried out. If the inspection results indicate changes in quantity, weight, or type, a violation record shall be established and handled according to the law.

d) Carry out the transfer of consignment files to the Customs Sub-department handling export and re-export procedures in accordance with regulations governing the transfer of export goods to different border gates.

When the transport vehicle for exported or re-exported gasoline and diesel oil returns, customs officers must inspect the entry of the transport vehicle in accordance with regulations to detect smuggled goods or unexported gasoline and diesel oil being brought back for domestic consumption.

2. Accept notifications from the ship captain; ship owner; ship agent; enterprise managing the ship regarding the contents stipulated in Clause 5, Article 14 of this Circular; based on customs supervision methods and actual conditions, implement appropriate supervision of the ship; notify the Customs Sub-department handling re-export procedures to coordinate in handling.

3. Report back to the Customs Sub-department handling re-export procedures about the departure of the vessel (in cases where the vessel departs from a different border gate than the anchorage port).

4. Gasoline and diesel oil supplied (re-exported) to enterprises as stipulated in Clause 4, Article 2 of this Circular:

The Customs Sub-department managing the enterprise shall perform the tasks specified in Clause 1 of this Article and Point e, Clause 10 of Article 3 of this Circular.

5. The quantity of gasoline and diesel oil declared on one export or re-export declaration must be fully exported in one single exit through one border gate or supplied to the enterprise as stipulated in Clause 4, Article 2 of this Circular (except for gasoline supplied to aircraft as regulated in Chapter V of this Circular).

In cases where gasoline and diesel oil are supplied (re-exported) to vessels but due to objective reasons, the vessel cannot accept the quantity of gasoline and diesel oil as per the purchase-sale contract or Order (order), and it is less than the quantity declared on the re-export declaration, the customs officer shall confirm the actual quantity of gasoline and diesel oil re-exported on the re-export declaration and request the trader to submit the original delivery receipt between the trader and the ship captain; ship owner; ship agent; enterprise managing the ship.

Article 14. Responsibilities of traders, ship captains, ship owners, ship owner agents, and enterprises managing and operating ships.

Clause 1. Ensuring the original condition of goods, customs seals, and customs documents during transportation to the export border gate and to enterprises specified in Clause 4, Article 2 of this Circular.

Clause 2. In cases where fuel is re-exported through a different border gate from the one where the re-export procedures were carried out, traders are responsible for transporting along the designated route, stopping at designated points, within the designated time frame, and at the border gate registered with the Customs authority, and ensuring the original condition of the fuel and customs seals. The time for transporting fuel after it has been loaded onto the transport vehicle for re-exported fuel to the re-export border gate shall not exceed five (5) days.

In cases where, due to objective reasons, it is impossible to transport goods along the designated route and within the designated timeframe, the trader must submit a written notice to the Customs Sub-department where the declaration form was registered and the Customs Sub-department of the export border gate to monitor and supervise.

Clause 3. For Vietnamese-flagged vessels running international routes departing from the country: Each time the trader supplies fuel (for re-export), they can only supply the exact quantity of fuel according to the Order of the ship captain; ship owner; ship owner agent; enterprise managing and operating the vessel, or the contract signed between the fuel supplier and the ship owner; ship owner agent; enterprise managing and operating the vessel (if applicable).

Clause 4. Paying taxes as prescribed for the quantity of fuel running domestic routes according to the Order of the ship captain; ship owner; ship owner agent; enterprise managing and operating the vessel that have been registered with the Customs authority.

Clause 5. In cases where fuel supplied (having completed re-export procedures) is provided to vessels but due to objective reasons, the vessel does not depart on an international route or departs but runs additional domestic legs, the ship captain; ship owner; ship owner agent; enterprise managing and operating the vessel are responsible for notifying the Customs Sub-department where the re-export procedures were carried out and the Customs Sub-department of the export border gate (in cases where the vessel departs from a border gate different from the one where the re-export procedures were carried out) to be informed about subsequent procedures and fully bear legal responsibility for such notification and its contents.

The trader is responsible for paying taxes as prescribed for the quantity of fuel that has completed re-export procedures but is used for domestic legs.

Clause 6. Every quarter, on the 15th day of the first month of the following quarter, the trader is responsible for compiling and reporting to the General Department of Customs on exported fuel (according to the HQ09-DNXKXD model issued together with this Circular).

Chapter IV

CUSTOMS PROCEDURES FOR TEMPORARILY IMPORTED FUEL TRANSFERRED FOR DOMESTIC CONSUMPTION

Article 15. Place for Customs Procedures

Customs procedures for transferring fuel for domestic consumption are conducted at the Customs Sub-department where the temporary import declaration was registered.

Article 16. Customs Documents:

- A business's application for transferring fuel for domestic consumption: One original copy;

- Import Declaration Form: Two original copies. In the accompanying documents section of the import goods declaration form, the trader must clearly state the quantity of fuel transferred for domestic consumption from the temporary import declaration number ...;

- Copy of the Temporary Import Declaration for the consignment: One copy stamped and confirmed by the business;

- Certificate of State Quality Inspection for Fuel or Notification of Results of State Quality Inspection for Fuel when conducting temporary import procedures: One copy stamped and confirmed by the business.

Article 17. Responsibilities of the Customs Sub-Department handling domestic consumption transfer procedures for petroleum products

1. Based on the permit for domestic consumption transfer issued by the Customs Department where the temporary import procedures were carried out, implement the customs procedures for the batch of petroleum products transferred for domestic consumption according to the regulations applicable to commercial imported goods.

2. Calculate and collect all types of taxes.

Article 18. Responsibilities of traders

1. Implement as prescribed in Articles 15 and 16 of this Circular.

2. Fulfill tax obligations as prescribed by law.

Chapter V

CUSTOMS PROCEDURES FOR PETROLEUM EXPORT AND RE-EXPORT FOR AIRCRAFT

Article 19. Customs Procedures

Merchants may apply the single declaration form for multiple exports or re-exports: The merchant declares one customs declaration for all international airlines or one declaration for all Vietnamese aircraft conducting international outbound flights. The validity period of the declaration shall be as prescribed by law.

Article 20. Customs Documents

1. For re-export of petroleum products:

a) Documents to be submitted:

When delivering goods to the aircraft, the merchant must submit or present to the Customs Sub-Department the following documents:

- Export customs declaration: two original copies;

- Customs declaration of the temporarily imported consignment: One copy stamped with the confirmation seal of the enterprise;

- Sales contract and annexes (if any): 01 copy stamped and confirmed by the enterprise;

- Business license for exporting and importing gasoline and diesel: 01 copy stamped and confirmed by the enterprise (to be submitted once);

- Business registration certificate or Enterprise registration certificate of the merchant engaged in aircraft supply services or Agency contract with merchants engaged in aircraft supply services: One copy from the original (to be submitted once);

- Sales invoice or warehouse withdrawal note: One copy stamped with the confirmation seal of the enterprise;

- Order form of the aircraft operating company (if there is no sales contract, the merchant does not have to submit the sales contract as prescribed in Clause a of this Article): One original; fax copy; email; telex with signature and stamp of the director or authorized representative, fully responsible under the law for the legality of the document. The Order form must clearly state: fuel quantity standard for domestic sector flights (for cases where the aircraft has domestic sector flights upon departure), fuel quantity standard for international sector flights; flight route; estimated fuel usage; commitment to accuracy and proper use of fuel;

- The merchant is responsible for clearly stating the name, type, and identification number of the aircraft purchasing fuel from the temporarily imported source on the customs declaration.

b) In case there are doubts about the submitted copies of documents as stipulated in point a, Clause 1 of this Article, the Customs Sub-Department may require the trader to present the originals for verification and comparison.

2. For export of petroleum products:

a) Documents to be submitted to the Customs Sub-Department:

- Registered customs declaration: Two originals;

- Contract for purchasing domestically produced petroleum products or petroleum products with imported origin: One copy stamped with the confirmation seal of the enterprise;

- Sales contract for petroleum products to the aircraft and contract annexes (if any): One copy stamped with the confirmation seal of the enterprise;

- Sales invoice or warehouse withdrawal note: One original;

- Fuel quantity standard for domestic sector flights: One original (for cases where the aircraft has domestic sector flights upon departure).

In case the trader processes customs procedures for the first time at the Customs Branch, additional documents must be submitted as follows:

- Confirmation document from the Ministry of Industry and Trade regarding production plan registration, raw material importation, and petroleum product consumption: One copy stamped with the confirmation seal of the enterprise;

- Export and import business license for petroleum products: One copy stamped with the confirmation seal of the enterprise.

b) In case there are doubts about the submitted copies of documents as stipulated in point a, Clause 2 of this Article, the Customs Sub-Department may require the trader to present the originals for verification and comparison.

Article 21. Responsibilities of the Customs Branch

1. After the trader delivers goods in batches, the Customs Branch confirms on the Invoice; Export Warehouse Receipt "Goods have been exported" and performs other tasks according to the regulations for a single declaration form.

2. In cases where aviation fuel is supplied to Vietnamese aircraft departing but stopping at an inland airport:

a) The customs officer receives from the Airline the fuel consumption standard for domestic flights (the Airline is fully responsible under the law for this standard).

b) Based on the fuel consumption standard for domestic flights, the supervising officer confirms the amount of fuel actually re-exported from the airport of departure.

c) Calculate and collect taxes on the portion of fuel that has gone through re-export procedures for the aircraft's domestic flight leg within its international route journey.

3. Settlement of the declaration form:

a) The Customs Branch (where temporary import fuel procedures were handled) settles the temporary import declaration form according to the regulations.

b) The settlement of the declaration form is done by accumulating the actual export quantities recorded in the Sales Invoices; Export Warehouse Receipts and monitoring forms; record the result "Goods have been exported" on the export goods declaration form (the customs supervisor's confirmation section).

Chapter VI

CUSTOMS PROCEDURES FOR FUEL TRADING TRANSIT

Article 22. Customs Procedures

1. Fuel trading transit transported directly from the exporting country to the importing country without passing through a Vietnamese border gate does not require customs procedures.

2. Fuel trading transit transported from the exporting country to the importing country, passing through a Vietnamese border gate but not stored in bonded warehouses, not placed in cargo transfer areas at Vietnamese ports: The customs authority monitors the goods until the fuel is actually exported out of Vietnam.

3. Fuel transported from the exporting country to the importing country, passing through a Vietnamese border gate and stored in bonded warehouses, cargo transfer areas at Vietnamese ports shall follow the customs procedures for goods entering and exiting bonded warehouses, cargo transfer areas at Vietnamese ports.

Chapter VII

CUSTOMS PROCEDURES FOR RAW MATERIALS IMPORTED FOR PRODUCTION AND BLENDING OF FUELS

Article 23. Customs Procedures

1. For raw materials imported for production and blending of fuels for export, they shall be handled according to the regulations governing raw materials imported for producing export goods.

Regarding customs documents: In addition to the documents required to be submitted and presented according to the regulations for raw materials imported for producing export goods, the trader must submit and present related documents as stipulated in Article 5 of this Circular (except for notification results or registration for state quality inspection of imported raw materials which do not need to be submitted), submit a registration plan for production, blending, import of raw materials, and consumption of fuel products by the trader with confirmation from the Ministry of Industry and Trade (one copy photocopied from the original with the enterprise's stamp of confirmation; present the original for customs officers to check and verify).

2. For raw materials imported for production and processing of fuels for domestic consumption, they shall be handled according to Chapter II of this Circular.

Chapter VIII

CUSTOMS PROCEDURES FOR RAW MATERIALS IMPORTED FOR PROCESSING EXPORT FUELS

Article 24. Customs Procedures

For imported raw materials for processing to export refined oil products, they shall be implemented in accordance with Circular No. 117/2011/TT-BTC dated August 15, 2011, guiding customs procedures for processed goods traded with foreign traders.

Regarding customs documents: In addition to the documents required to be submitted and presented according to the regulations applicable to processed goods traded with foreign traders, traders must submit and present related documents as stipulated in Article 5 of this Circular (except for the notification of inspection results or registration for state quality control of imported raw materials which are not required to be submitted).

Chapter IX

IMPLEMENTING PROVISIONS

Article 25. Effective Date

1. This Circular takes effect from November 25, 2013.

2. Repeal Circular No. 165/2010/TT-BTC dated October 26, 2010; Circular No. 126/2011/TT-BTC dated September 7, 2011, and the provisions guiding customs procedures for exported, imported, temporarily imported for re-export, transshipment refined oil products; imported raw materials for production and blending of refined oil products; imported raw materials for processing to export refined oil products issued by the Ministry of Finance before the effective date of this Circular that are inconsistent with the guidance provided in this Circular.

3. Tax policies for exported, imported refined oil products; imported raw materials for production and blending of refined oil products; imported raw materials for processing to export refined oil products shall be implemented in accordance with the guidance provided in Circular No. 128/2013/TT-BTC corresponding to each type and case.

4. For cases of temporarily imported refined oil products and imported raw materials for producing and processing to export refined oil products at the time when Circular No. 165/2010/TT-BTC and Circular No. 126/2011/TT-BTC were effective but liquidated at the time this Circular takes effect, traders may choose to liquidate according to the guidance in Circular No. 165/2010/TT-BTC or according to the guidance in this Circular.

5. During the implementation period, if any 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.

6. The Director General of the General Department of Customs shall instruct the Directors of Provincial Customs Departments to be responsible for organizing management, monitoring, and implementing the contents prescribed in this Circular. Any difficulties arising during implementation should be promptly reported to the Ministry of Finance (through the General Department of Customs) for study and resolution./.