Circular No. 165/2010/TT-BTC stipulates 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 and export of petroleum products.

CIRCULAR

Regulations 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 and exporting petroleum products;

import of raw materials for processing and exporting petroleum products

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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 Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

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. 12/2006/NĐ-CP dated January 23, 2006 of the Government detailing the implementation of the Law on Trade regarding international trade activities and foreign agency buying, selling, processing, and transit goods;

||| 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 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. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance stipulates 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 and exporting petroleum products as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Application

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

2. Businesses established in accordance with the law, having a Business Registration Certificate registering petroleum business operations and meeting the conditions for producing petroleum products have the right:

2.1. To directly import raw materials or entrust businesses specified in Clause 1 of this Article to import raw materials for production and blending of petroleum products according to plans registered and confirmed in writing by the Ministry of Industry and Trade; they are entitled to export petroleum products produced and blended from imported raw materials.

2.2. To directly import raw materials or entrust businesses specified in Clause 1 of this Article to import raw materials for processing and exporting petroleum products.

3. Businesses holding a Business License for Exporting and Importing Petroleum Products operating in the business of supplying aviation fuel, marine vessel supply services, or through marine vessel supply companies acting as their agents may supply petroleum products (sell) to the following entities:

3.1. Foreign airline aircraft parked at Vietnamese airports, Vietnamese airline aircraft flying on international routes.

3.2. Foreign-flagged vessels moored at international seaports and inland ports, and Vietnamese-flagged vessels running international routes departing from Vietnam.

Article 2. Certain Special Provisions

1. In cases where actual inspection of imported petroleum products or raw materials for production of petroleum products or processing for export of petroleum products is required, customs officers shall base their confirmation of the results of such inspections on the certification by a business engaged in inspection services (hereinafter referred to as the inspection business) regarding the type of goods, quantity (if measured in cubic meters or barrels, it must be converted to tons when declaring to customs), weight, quality, and record these results on the customs declaration form.

2. Petroleum products may only be pumped into storage tanks or transferred to other means of transport after the customs declaration has been completed by the Customs Sub-department (where the business handles customs procedures) in accordance with the provisions of the Customs Law.

3. Petroleum products subject to temporary import for re-export may remain in Vietnam for no more than 120 days from the date of completion of temporary import customs procedures. If an extension is needed, the business must submit a written request to the Customs Sub-department handling the temporary import procedures for an extension, which may not exceed two times, each time not exceeding 30 days for each batch of temporarily imported goods for re-export.

4. In cases where imported petroleum products, temporarily imported goods for re-export, raw materials imported for production and blending of petroleum products, or for processing for export of petroleum products fall under the category requiring quality inspection but have not yet received a Notification of Quality Inspection Results meeting import requirements, the following procedures apply:

4.1. For imported petroleum products:

a. If the business's warehouse has empty tanks or reservoirs, then pump them into those empty tanks or reservoirs. After pumping the petroleum products, customs officers will seal the tanks or reservoirs. Once the Notification of Quality Inspection Results meeting import requirements is received, customs will decide to release the goods, and the business may open the customs seals and use the petroleum products.

b. If the business's warehouse does not have empty tanks or reservoirs, then pump them into tanks or reservoirs already containing the same type of petroleum products. After pumping the petroleum products, customs officers will seal the tanks or reservoirs and await the quality inspection results. If the quality inspection authority notifies that the quality inspection results do not meet import requirements, all petroleum products (both old and new) will be handled according to the law. The business bears legal responsibility for this matter.

c. In cases where the tanks or reservoirs in petroleum product warehouses are designed with multiple pipelines connecting tanks or reservoirs, after pumping the petroleum products from the transport vehicle into the tanks or reservoirs, customs officers do not need to seal the tanks or reservoirs and the consignor is responsible for maintaining the original condition of the petroleum products until the conclusion of the state quality inspection authority. If the quality inspection authority notifies that the quality inspection results do not meet import requirements, customs officers will handle the situation based on the actual petroleum products according to paragraph b, point 4.1, clause 4, Article 2 of this Circular.

4.2. For temporarily imported petroleum products for re-export:

a. If the petroleum products are pumped into empty tanks or reservoirs, kept in their original condition, and sealed by customs until re-export, there is no need for quality inspection.

b. If the petroleum products are pumped into tanks or reservoirs already containing petroleum products for sale, the following conditions must be met:

b1. The temporarily imported petroleum products must be of the same type as the petroleum products already present in the tanks or reservoirs.

b2. State quality inspection must be conducted as for imported petroleum products.

If the quality inspection authority notifies that the quality inspection results do not meet import requirements, the situation will be handled according to paragraph b, point 4.1, clause 4, Article 2 of this Circular.

4.3. For petroleum products undergoing transshipment or bunkering:

Declare to the Customs Sub-department before transshipment or bunkering. Fuel oil will be cleared through customs and allowed entry when the trader submits the State Quality Inspection Report for the imported fuel oil batch meeting the import quality requirements. Transshipped or bunkered fuel oil must be stored separately in dedicated tanks.

4.4. For imported raw materials used in the production and blending of fuel oil, or for processing fuel oil for export:

Customs procedures for importing raw materials will only be carried out once the trader submits the State Quality Inspection Report for the imported raw material batch meeting the import quality requirements.

5. Determining quantity:

5.1. For exported or imported fuel oil transported by sea vessels or river vessels (for shipments via inland waterways to Cambodia):

Base on the contents of the inspection certificate issued by the qualified inspector regarding the quantity of fuel oil to complete the customs procedures.

5.2. For exported or re-exported fuel oil transported by tank trucks or tanker trucks through land border gates:

The quantity of fuel oil is determined based on the meter reading at the warehouse when fuel oil is pumped into the truck tanks or based on the inspection certificate issued by the qualified inspector regarding the quantity or test report from the fuel oil trading business.

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.

5.3. For marine fuel oil sold to ships (including imported fuel oil or temporarily imported fuel oil):

a. Marine fuel oil directly pumped from the warehouse to the ship is determined by the meter reading at the warehouse.

b. Marine fuel oil pumped from the warehouse to the transport vehicle is determined by the meter reading at the warehouse. Marine fuel oil pumped from the transport vehicle to the ship is determined by one of the following methods: inspection, Barem, or meter reading, depending on the specific conditions of each ship and in accordance with the applicable practices for this commodity.

5.4. For aviation fuel sold to aircraft (including imported aviation fuel or temporarily imported aviation fuel):

Based on the flow meter reading of the specialized refueling equipment for aircraft.

5.5. Meter readings for determining quantity: meters must be inspected, confirmed, sealed by the National Standard Measurement Agency, and regularly checked according to the law (except for aircraft or ship meters).

5.6. If the actual imported or exported quantity of fuel oil differs from the quantity stated on the invoice but is consistent with the quantity specified in the contract due to the nature of the goods, the quantity of fuel oil for tax purposes shall be the quantity determined immediately at the transportation means or unloading/loading point.

6. Determining the type of exported or re-exported fuel oil:

6.1. Cases not requiring inspection:

a. Exporting or re-exporting fuel oil from dedicated tanks still under customs seal upon importation or temporary importation.

b. Exporting or re-exporting aviation fuel to aircraft provided that the trader has a confirmation document and assumes legal responsibility.

c. Exporting or re-exporting diesel or mazut: customs officers check the actual condition or use technical means (hydrometer, chemical tests, or other testing devices as prescribed by law to identify the product) or the test report from the trader to determine the product.

6.2. Cases requiring inspection:

a. Any cases of exporting or re-exporting other than those stipulated in Point 6.1, Clause 6 of this Article.

b. In cases of exporting or re-exporting through land routes, if there is no independent inspector in the locality, the test report from the trader is accepted; the trader bears legal responsibility for the content of the Test Report.

Fuel oil drawn from the same tank under the supervision of customs officers shall be considered as determining the type for the entire export or re-export shipment, without the need to determine individually for each transportation means.

7. For exported or imported fuel oil shipments exempted from physical inspection but have inspection certificates from qualified inspectors regarding quantity and type as stipulated in Clauses 5 and 6 of this Article, if any violation signs are detected, the Head of the Customs Sub-department shall decide to conduct a physical inspection of the fuel oil.

8. For cases requiring a physical inspection of fuel oil:

8.1. Regarding sampling of imported fuel oil for types listed in the State Quality Inspection Catalogue to serve the requirements of the Customs Sub-department, customs officers and traders shall follow the guidelines set forth in Clause 1, Article 15 of Circular No. 79/2009/TT-BTC dated April 20, 2009, issued by the Ministry of Finance guiding customs procedures; customs inspection and supervision; export tax, import tax, and tax management for export and import goods.

8.2. Regarding sampling of imported fuel oil for quality inspection purposes, customs officers and traders shall follow the provisions set forth in Clause 2, Article 5 of Circular No. 17/2009/TT-BKHCN dated June 18, 2009, issued by the Ministry of Science and Technology. Accordingly, customs officers base on the Registration Certificate for State Quality Inspection of Imported Goods for Conditional Clearance; the quality inspection sampling is conducted by designated conformity assessment organizations or State Quality Inspection Agencies; customs officers do not need to supervise the sampling of fuel oil.

9. Determining the actual exported fuel oil for exported or re-exported fuel oil:

Follow the provisions of Circular No. 79/2009/TT-BTC dated April 20, 2009, issued by the Ministry of Finance guiding customs procedures; customs inspection and supervision; export tax, import tax, and tax management for export and import goods.

10. The Customs Sub-department shall process export or re-export procedures: immediately after completing customs procedures for the transportation means carrying exported or re-exported fuel oil, notify in writing or through the customs system as prescribed by the Customs Department to the Export Gate Customs Sub-department about the departure date and time of the means of transport; name and characteristics of the means of transport; route of operation of the means of transport; name, quantity, and type of fuel oil for coordinated management and monitoring.

11. In cases where customs procedures for importing and temporarily importing gasoline and diesel are carried out at a Customs Sub-department outside the border gate where the trader has an inland storage facility for imported gasoline and diesel, the supervision of gasoline and diesel during the process of pumping gasoline and diesel from foreign transportation means to the border gate and then into the trader's warehouse or transferring to another transportation means to transport gasoline and diesel to the trader's inland storage system shall be applied as for goods imported through a change of border gate.

12. Copies of documents included in the customs declaration that must be submitted shall be signed and confirmed by the Director or a person authorized by the Director, who shall bear legal responsibility for the legality of the documents.

Chapter II

CUSTOMS PROCEDURES FOR IMPORTING AND TEMPORARILY IMPORTING GASOLINE AND DIESEL

Article 3. Place of Customs Procedures

Customs procedures shall be conducted at the Customs Sub-department at the border gate where the transportation means carrying gasoline and diesel arrives; or at a Customs Sub-department outside the border gate where the trader has an inland storage facility for imported gasoline and diesel, and for re-exported gasoline and diesel.

Article 4. Customs Declaration Documents

1. Documents to be submitted:

- Customs declaration form: 02 original copies;

- Sales contract or other documents having equivalent legal value to a sales contract: 01 copy;

- Bill of lading: 01 copy;

- Commercial invoice: 01 original copy;

- Submit the following documents upon initial customs procedure application:

+ Export and import business license for gasoline and diesel issued by the Ministry of Industry and Trade: 01 copy;

+ Annual minimum import quota for gasoline and diesel issued by the Ministry of Industry and Trade: 01 copy (applicable to imported gasoline and diesel);

- Quantity certification document: 01 original;

- Notification of the result of state inspection on the quality of imported goods or registration for state inspection on the quality of imported goods: 01 original.

2. Documents (originals) to be presented when requested by the Customs Sub-department:

- Export and import business license for gasoline and diesel issued by the Ministry of Industry and Trade;

- Annual minimum import quota for gasoline and diesel issued by the Ministry of Industry and Trade;

- Sales contract;

- Bill of lading.

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

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

3.1. Quantity certification document: must be submitted within 8 working hours from the time of completing the pumping of gasoline or diesel from the transportation means into the warehouse, tank, or reservoir, or onto another transportation means within the domestic territory.

3.2. Notification of the result of state inspection on the quality of imported goods: must be submitted within a period not exceeding 07 working days from the time of completing the pumping of gasoline or diesel from the transportation means into the warehouse, tank, or reservoir, or onto another transportation means within the domestic territory.

3.3. Commercial invoice: If the original is not available, the trader must submit a fax copy (of the original) or a Telex copy within a period not exceeding 5 working days from the date of registering the customs declaration form; the director (or a person authorized by the director) of the enterprise must sign and confirm, and bear legal responsibility for the accuracy and truthfulness of this fax or Telex copy. In case of valid reasons, the submission deadline may be extended up to 30 days from the date of registering the customs declaration form according to Clause 2, Article 9 of Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government detailing certain provisions of the Law on Customs regarding customs procedures, customs inspection, and supervision.

3.4. When registering the customs declaration form due to the absence of a commercial invoice (original), the Customs collects taxes based on the trader's self-reporting. When the trader submits the commercial invoice (original) and there is a change compared to the customs declaration, the trader must declare additional tax payable according to the regulations, and the customs officer will check and compare with the declaration on the customs declaration form; if there is a change, the customs officer will adjust the tax payable according to the legal regulations without imposing penalties for violations.

3.5. In cases where imported and temporarily imported gasoline and diesel share the same (01) commercial invoice (original), the Customs Sub-department agrees to allow the trader to submit the original commercial invoice to be kept in the import trading file; the trader keeps a copy or certified true copy of the commercial invoice in the temporary import file, and on the temporary import declaration form, it should clearly state: the original commercial invoice has been kept in the import gasoline and diesel trading file according to customs declaration number... on... day... month... year...

3.6. In cases where electronic customs procedures are implemented, the submission of documents shall be in accordance with Circular No. 222/2009/TT-BTC dated November 25, 2009 of the Ministry of Finance guiding the pilot implementation of electronic customs procedures.

Article 5. Responsibilities of the Customs Sub-Department handling import procedures, temporary import

1. Based on the annual minimum import quota for gasoline and diesel oil, establish monitoring and deduction forms.

2. Carry out customs procedures according to current regulations.

3. Seal the tanks and containers after completing the pumping of gasoline and diesel oil into them as stipulated in Point 4.1, Clause 4, Article 2 of this Circular.

4. Process re-export procedures for imported gasoline and diesel oil that do not meet the quality requirements for import as decided by the state agency responsible for product quality inspection.

Article 6. Responsibilities of the Trader

1. Request the commercial inspector to conduct inspections of the quantity and type of gasoline and diesel oil and organize an assessment of their compliance with the designated certification of the quality of gasoline and diesel oil.

2. Ensure the original condition of the customs seals on the tanks and containers holding gasoline and diesel oil or the original condition of the gasoline and diesel oil as stipulated in Point 4.1, Clause 4, Article 2 of this Circular.

3. For imported gasoline and diesel oil without a notification of the results of the state product quality inspection as stipulated in Clause 4, Article 2 of this Circular, when notified by the inspection agency, handle as follows:

3.1. In case the state product quality inspection agency notifies that the inspection results of the batch of goods meet the import requirements, if the Customs Sub-Department has already decided to clear the goods, the trader may open the customs seal (if any) to put the gasoline and diesel oil into use.

3.2. In case the state product quality inspection agency notifies that the inspection results of the batch of goods do not meet the import requirements, the trader must continue to be responsible for maintaining the original condition of the customs seal (if any), the original condition of the gasoline and diesel oil (including old and new - if any) and carry out re-export procedures (including old and new - if any) within the time limit prescribed by law.

4. Gasoline and diesel oil temporarily imported but not re-exported or not fully re-exported, shall be transferred for domestic consumption:

4.1. The deadline for paying taxes on gasoline and diesel oil temporarily imported but not re-exported or not fully re-exported, which are transferred for domestic consumption, shall be carried out according to the provisions in Point d, Clause 3 and Clause 4, Article 42 of the Law on Tax Administration No. 78/2006/QH11 and the guidance issued by the Ministry of Finance regarding export tax, import tax, and tax management for exported and imported goods.

4.2. After fulfilling all tax and financial obligations and paying late payment penalties (if any) as prescribed by law, the trader must comply with the regulations concerning the quality inspection of imported gasoline and diesel oil.

Article 7. Settlement of Temporary Import Declaration Forms

1. Unit responsible for settlement:

The Customs Sub-Department handling the temporary import of gasoline and diesel oil is responsible for settling the temporary import declaration form.

2. Deadline for settlement of the declaration form:

Immediately after the expiration of the period for retaining gasoline and diesel oil in Vietnam as stipulated in Clause 3, Article 2 of this Circular.

Chapter III

CUSTOMS PROCEDURES FOR EXPORT AND RE-EXPORT OF GASOLINE AND DIESEL OIL

Article 8. Place for Customs Procedures

Customs procedures for the export and re-export of gasoline and diesel oil shall be handled at the Customs Sub-Department at the border gate where the main consignment of gasoline and diesel oil was originally imported; or at the Customs Sub-Department at the export border gate; or at the Customs Sub-Department outside the border gate where the trader has an internal warehouse system for storing exported and re-exported gasoline and diesel oil.

Article 9. Customs Documents

1. Customs documents for exporting gasoline and diesel:

1.1. Documents to be submitted:

- Customs declaration form: 02 original copies;

- Sales contract and its annexes (if any): 01 copy;

- Commercial invoice: 01 original copy;

- Document specifying the source of export goods (from import traders or purchased from authorized import traders or obtained from production sources, blending gasoline): 01 original;

- Purchase contract for gasoline if purchasing gasoline from authorized import traders: 01 copy;

- Confirmation document from the Ministry of Industry and Trade regarding registration of production and blending plans, and importation of raw materials for export gasoline: 01 copy;

- Import declaration form of the consignment: 01 copy;

- Business license for exporting and importing gasoline: 01 copy;

- Inspection certificate regarding quantity and type (for cases specified in Point 6.2, Clause 6, Article 2 of this Circular): each type 01 original.

1.2. Documents (originals) to be presented upon request by Customs:

- Import declaration form of the consignment;

- Purchase contract for gasoline if purchasing gasoline from authorized import traders;

- Confirmation document from the Ministry of Industry and Trade regarding registration of production, importation of raw materials, and consumption of petroleum products.

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

2.1. Documents to be submitted:

- Customs declaration form: 02 original copies;

- Declaration form of the temporary import consignment: 01 copy;

- Sales contract: 01 copy;

- Business license for exporting and importing gasoline: 01 copy;

- In the case of selling gasoline to foreign-flagged vessels moored at international seaports or river ports, or to Vietnamese-flagged vessels operating on international routes departing from Vietnam, the declarant must submit additionally:

+ Business registration certificate of the trader providing vessel services / agency contract with the vessel service provider: 01 copy (to be submitted once);

+ Order form of the captain / ship owner / ship agent (in the absence of a sales contract, the trader does not need to submit the sales contract as required under Point 2.1, this clause): 01 original or fax copy confirmed by the Director or authorized representative who signs and assumes legal responsibility for the authenticity of the document;

- Inspection certificate regarding type (for cases specified in Point 6.2, Clause 6, Article 2 of this Circular): 01 original.

2.2. Documents (originals) to be presented upon request by Customs:

- Declaration form of the temporary import consignment.

2.3. For Vietnamese-flagged vessels operating on international routes departing from Vietnam: each time the trader sells gasoline, they can only sell the amount specified in the order form of the captain / ship owner / ship agent; the requested quantity of gasoline in the order form must comply with the fuel quota for an overseas voyage; the captain / ship owner / ship agent must provide a written commitment fully assuming legal responsibility for the requested fuel quota to the Customs Sub-Department.

Article 10. Responsibilities of the Customs Sub-Department handling the Export and Re-export Procedures for Gasoline

1. Based on the declaration form of the temporary import consignment, establish a monitoring and offset record to implement the settlement of the temporary import declaration form according to the provisions of Article 7 of this Circular.

2. Carry out customs procedures for the export and re-export consignment in accordance with current regulations.

3. Inspect the external condition of the tanks, compartments containing gasoline on the transport vehicle; if there are no doubts and it meets the conditions for customs sealing, allow the pumping of gasoline into the transport vehicle. After the gasoline has been pumped, seal the tanks, compartments of the transport vehicle. In the case where the exporter or re-exporter sells gasoline at the same customs checkpoint where the importer temporarily imported and currently stores the gasoline (where the trader has an import storage system), if the consignment of gasoline is exempted from physical inspection, the customs officer will not perform customs sealing.

3.1. In the case of determining volume by Barem, inspect the internal condition of the tank before pumping.

3.2. In the case of exporting or re-exporting gasoline through land border checkpoints or river border checkpoints, the Customs Sub-Department handling the export or re-export must comply with the customs procedures for goods transferred between checkpoints and the contents stipulated in Clause 10, Article 2 of this Circular.

4. Process tax refund procedures for exported gasoline (of imported origin) according to the provisions of Section 6, Part V of Circular No. 79/2009/TT-BTC dated April 20, 2009 issued by the Ministry of Finance guiding customs procedures; customs supervision, export tax, import tax, and tax management for export and import goods.

Article 11. Responsibilities of the Customs Office at the Export Border Gate

1. Exported and re-exported gasoline and diesel through land and river border gates:

1.1. Receive customs declaration files transferred from the Customs Office handling export and re-export procedures.

1.2. Inspect the sealing of fuel tanks, tanks, and reservoirs. In cases where the seals remain intact, supervise the export process to ensure that the entire consignment is exported across the border.

1.3. If the seal is found to be damaged, counterfeit, or there are signs of volume or type alteration of gasoline and diesel, the Customs Office requests the consignor to have the quantity and type appraised. If the appraisal results match the file, a confirmation record is established and the export procedure is completed. If the appraisal confirms changes in volume or type, a violation record is established and handled according to the law.

1.4. Transfer the consignment's file to the Customs Office handling the export or re-export procedures according to the regulations on goods transiting through border gates.

1.5. When the transportation vehicle for exported or re-exported gasoline and diesel returns, the border gate customs must inspect the inbound transport vehicle according to regulations to detect smuggled goods or unexported gasoline and diesel returning for domestic consumption.

2. Gasoline and diesel sold to ships under ship supply arrangements:

The customs office where the ship is moored receives the completed customs declaration file and supervises until all gasoline and diesel are delivered to the ship.

3. The quantity of gasoline and diesel declared on one export or re-export declaration form must be fully exported in one single exit through one border gate (except for re-exported aviation fuel for aircraft as specified in Chapter IV below).

In cases where gasoline and diesel are re-exported to ships but due to insufficient space on the ship as stipulated in the sales contract (if no contract exists, then based on the order - order), and the actual quantity is less than the declared quantity on the re-export declaration form, the customs officer responsible for supervision shall confirm the actual quantity of re-exported gasoline and diesel on the re-export declaration form and require the trader to submit the original delivery receipt between the trader and the ship captain/master/ship agent.

Article 12. Responsibilities of the Trader

1. Request traders to have the quantity and type of exported and re-exported gasoline and diesel appraised by the appraisal agency and the state inspection agency for quality when required.

2. Ensure the integrity of goods, customs seals, and customs declaration files during transportation to the export border gate.

Chapter IV

CUSTOMS PROCEDURES FOR RE-EXPORTING GASOLINE AND DIESEL TO AIRCRAFT

Article 13. Customs Procedures

Traders may apply for a single declaration form for multiple exports: traders declare one form for all international airlines and one form for domestic flights operated by Vietnamese airlines. The validity period of the declaration form is governed by law.

Article 14. Customs Declaration Files

When delivering goods to aircraft, traders must submit or present the following documents to customs:

- Present the registered customs declaration form.

- Submit the sales invoice or warehouse release note: one original copy;

- Provide the fuel consumption standard for domestic flights: one original copy (for cases where the aircraft has domestic flight segments).

Article 15. Responsibilities of the Customs Branch

1. After each shipment delivery, the Customs Branch shall confirm on the invoice / warehouse withdrawal form and perform other tasks as prescribed for a single declaration registration.

2. In cases where aircraft of Vietnam depart but stop at domestic airports: The airline must establish fuel consumption standards for domestic flights and bear legal responsibility for these standards. Based on these standards, the Customs will confirm the actual amount of fuel re-exported from the airport of departure.

3. Settlement of the declaration form:

3.1. The Customs Branch and traders shall settle the declaration by accumulating the actual fuel export quantities from invoices and tracking forms, recording the actual export results on the export declaration form (confirmation of actual export section).

3.2. The deadline for submitting the complete set of documents for tax refund examination (no tax collection) is 45 days from the date of the last re-export procedure for fuel under the single export declaration registration form.

CHAPTER V

CUSTOMS PROCEDURES FOR FUEL TRADING TRANSIT

Article 16: Customs Procedures

Customs procedures for fuel transshipment business shall be carried out in accordance with the provisions of Article 38 of Circular No. 79/2009/TT-BTC dated April 20, 2009, issued by the Ministry of Finance guiding customs procedures; customs inspection and supervision; export duties, import duties, and tax management for imported and exported goods.

Chapter VI

CUSTOMS PROCEDURES FOR IMPORT OF RAW MATERIALS FOR PRODUCTION AND BLENDING OF FUEL

Article 17. Customs Procedures

1. For the import of raw materials for production and blending of fuel for export, it shall be implemented according to the management regulations for raw materials imported for the production of export goods.

Customs documents: In addition to the documents required to be submitted and presented according to the regulations for raw materials imported for the production of export goods, traders must submit and present related documents as stipulated in Article 4 of this Circular (except for notification of inspection results or application for state quality inspection of imported raw materials which are not required to be submitted), submit the notification of state inspection results regarding the quality of the imported consignment meeting the import quality requirements (as stipulated in Point 4.3, Clause 4, Article 2 of this Circular) and a copy of the trader's production, blending, import of raw materials, and product consumption plan for gasoline and diesel oil with confirmation from the Ministry of Industry and Trade (one copy).

2. For the import of raw materials for production and processing of fuel for domestic consumption, it shall be implemented according to the provisions of Chapter II of this Circular.

Chapter VII

CUSTOMS PROCEDURES FOR IMPORT OF RAW MATERIALS FOR PROCESSING EXPORT OF FUEL

Article 18: Customs Procedures

For the import of raw materials for processing export of fuel, it shall be implemented according to the provisions of Circular No. 116/2008/TT-BTC dated December 4, 2008, issued by the Ministry of Finance guiding customs procedures for goods processed with foreign traders and Circular No. 74/2010/TT-BTC dated May 14, 2010, issued by the Ministry of Finance amending and supplementing certain contents of Circular No. 116/2008/TT-BTC.

Customs documents: In addition to the documents required to be submitted and presented according to the regulations for goods processed with foreign traders, traders must submit and present related documents as stipulated in Article 4 of this Circular (except for notification of inspection results or application for state quality inspection of imported raw materials which are not required to be submitted), submit the notification of state inspection results regarding the quality of the imported consignment meeting the import quality requirements (as stipulated in Point 4.4, Clause 4, Article 2 of this Circular).

Chapter VIII

HANDLING VIOLATIONS

Article 19: Handling Violations

All acts violating the provisions of this Circular shall be handled in accordance with the current legal regulations.

Chapter IX

IMPLEMENTING PROVISIONS

Article 20. Effective Date

1. This Circular shall take effect 45 days from the date of signature.

2. Repeal Circular No. 70/2009/TT-BTC dated April 7, 2009, issued by the Ministry of Finance guiding customs procedures for export, import, temporary import for re-export, and import of raw materials for production and processing of oil products.

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

4. The Director of the General Department of Customs and the Directors of the Customs Departments of the provinces and cities shall be responsible for organizing the implementation of the contents of this Circular. In case of any difficulties arising during implementation, they are requested to report to the Ministry of Finance (through the General Department of Customs) for study and resolution./.