Decision No. 30/2004/QD-BTC promulgates Regulations on customs procedures for importing gasoline and diesel fuel and temporary importation and re-exportation of gasoline and diesel fuel.

DECISION OF THE MINISTER OF FINANCE

Regarding the issuance of Regulations on customs procedures for

importing gasoline and oil and temporarily importing and re-exporting gasoline and oil

THE MINISTER OF FINANCE

      Pursuant to the Law on Customs No. 29/2001-QH10 adopted by the National Assembly of the Socialist Republic of Vietnam at its tenth session, ninth meeting on June 29, 2001;  Pursuant to Decision No. 187/2003/QĐ-TTg dated September 15, 2003 of the Prime Minister on the issuance of the Management Regulation for Gasoline and Oil Business;

      Pursuant to Decision No. 252/2003/QĐ-TTg dated November 24, 2003 of the Prime Minister on management of goods trade across borders with neighboring countries;

      Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

      Pursuant to Decision No. 1752/2003/QĐ-BTM dated December 15, 2003 of the Minister of Trade on the issuance of the Regulation on Temporary Importation and Re-Exportation of Gasoline and Oil Business;

      These Regulations on customs procedures for importing gasoline and oil and temporarily importing and re-exporting gasoline and oil are hereby issued together with this Decision.

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

DECISION:

      Article 1: This Decision shall take effect fifteen days from the date of publication in the Official Gazette. The Circular No. 04/2001/TT-TCHQ dated June 21, 2001, and Circular No. 08/2001/TT-TCHQ dated October 26, 2001, of the General Department of Customs are hereby abolished, along with other relevant regulations and guidelines.

      Article 2: The Director of the General Department of Customs, Heads of Units under the Ministry of Finance, and related organizations and individuals are responsible for implementing this Decision./.  REGULATIONS ON CUSTOMS PROCEDURES FOR

      Article 3: IMPORTING GASOLINE AND OIL AND TEMPORARILY IMPORTING AND RE-EXPORTING GASOLINE AND OIL

(issued together with Decision No. 30/2004/QĐ-BTC dated April 6, 2004)

1. Gasoline and oil imported, temporarily imported, and re-exported under these Regulations include motor gasoline, diesel, mazut, fuel oil, aviation fuel (ZA1, TC1), hereinafter referred to as gasoline and oil.

2. Enterprises holding import licenses for gasoline and oil issued by the Ministry of Trade may import, temporarily import, and re-export gasoline and oil, and may only re-export gasoline and oil that they have themselves imported.  Enterprises with the function of supplying aviation and marine fuels

of the Minister of Finance)

I. GENERAL PROVISIONS:

may sell gasoline and oil to aircraft of Vietnamese airlines operating international routes, aircraft of foreign airlines landing in Vietnam, foreign ships, and Vietnamese ships running international routes.

3. Gasoline and oil imported for temporary importation and re-exportation must go through customs procedures and pay taxes as prescribed by law. Re-exported gasoline and oil will be refunded tax according to the actual quantity and type of goods re-exported.

4. Cases where gasoline and oil are purchased from abroad to sell to the following entities are also considered as temporary importation and re-exportation and must comply with these Regulations:  Enterprises located within export processing zones and export processing enterprises

situated in industrial parks and high-tech zones;

Aircraft of Vietnamese airlines operating international routes, foreign aircraft landing at Vietnamese airports.

Foreign ships docking at Vietnamese ports, Vietnamese ships running international routes departing from Vietnam.  Gasoline and oil sold to the above entities shall only be considered as re-exported if such gasoline and oil are imported goods of enterprises authorized to import.

5. Transshipment and bunkering of gasoline and oil at sea are not allowed except in cases of supplying ships and transshipping imported gasoline and oil from large vessels that Vietnamese ports cannot accommodate onto smaller vessels. Such cases must be decided by port authorities.

6. Customs procedures shall be carried out in accordance with the provisions

of Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing the implementation of certain articles of the Law on Customs regarding customs procedures, inspection, and supervision systems, Circular No. 26/2003/TT-BTC dated April 1, 2003 of the Ministry of Finance, Decision No. 56/2003/QĐ-BTC dated April 16, 2003 of the Minister of Finance on the customs declaration forms and procedures for export and import goods under sales contracts, and Circular No. 32/2003/TT-BTC dated April 16, 2003 of the Minister of Finance guiding the implementation of Articles 29 and 30 of the Law on Customs, Article 8 of Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing the implementation of certain articles of the Law on Customs regarding customs procedures and inspection and supervision systems.

6.1. Customs procedures for re-exported gasoline and oil shall be carried out at the Customs Sub-Department which processed the original import declaration of the batch of gasoline and oil; or at the Customs Sub-Department at the exit port; or at the Customs Sub-Department outside the port where the enterprise has an inland warehouse containing the re-exported gasoline and oil.        

6.2. Gasoline and oil may only be pumped into storage tanks or transferred to another means of transport after the customs declaration has been registered by the Customs.  6.3. The quantity of goods declared for re-export must be exported in one single operation through one port (except for re-exported gasoline and oil for aircraft as specified in Section IV below).

6.4. The Customs Sub-Department handling the temporary importation declaration shall settle the temporary importation declaration.

6.5. Gasoline and oil that have been temporarily imported but not re-exported or not fully re-exported may be transferred for domestic consumption after fulfilling all financial obligations as required by law, upon expiration of the retention period in Vietnam. The Customs Sub-Department mentioned in Point 6.4 above shall be responsible for settling the temporary importation declaration.

7. In cases where imported gasoline and oil fall under the list requiring State quality control but have not yet received a certificate of compliance:

7.1. For imported gasoline and oil:

7.1.1. If the enterprise's storage tanks are empty, then the imported gasoline and oil should be pumped into the empty tanks. After pumping, the Customs will seal the tanks. Only when the State quality control agency issues a certificate of compliance can the Customs decide to clear the goods, and the enterprise can then open the Customs seals and put the goods into use.

7.1.2. If the enterprise does not have empty tanks and pumps the imported gasoline and oil into tanks already containing the same type of gasoline and oil, after pumping, the Customs will seal the tanks pending the quality control results. If the State quality control agency determines that the imported gasoline and oil do not meet quality requirements, the entire batch (both old and new) will be handled according to the law. The enterprise bears full responsibility for this matter under the law.

7.2. For temporarily imported and re-exported gasoline and oil:

 7.2.1. If the gasoline and oil are pumped into empty tanks, kept in their original state, and sealed by Customs until re-export, there is no need for State quality control.

 7.2.2. If the gasoline and oil are pumped into tanks already containing gasoline and oil for sale, the following conditions must be met:  The temporarily imported gasoline and oil must be of the same type as the existing gasoline and oil in the tanks.

State quality control must be conducted as for imported gasoline and oil.

7.2.1. If gasoline or diesel is pumped into empty tanks and kept in their original condition and sealed with customs seals until re-export, there is no need for state quality inspection.

7.2.2. If gasoline or diesel is pumped into tanks that contain gasoline or diesel for commercial purposes, the following conditions must be met:

The temporarily imported gasoline or diesel must be of the same type as the gasoline or diesel already present in the tanks.

State quality inspection must be conducted as required for imported gasoline or diesel.

In the case where, after inspection, the State inspection agency determines that the imported gasoline and diesel oil do not meet quality standards, they shall be handled as stipulated in point 7.1.2 above.  As specified in point 7.1.2 above.     

7.3. For gasoline and diesel oil being transshipped at locations permitted by competent state authorities, the customs procedures for such consignments shall be completed and clearance granted after the enterprise has submitted the State Quality Inspection Registration Certificate confirmed by the inspection authority.

8. Determining quantity:

8. Determining volume:

8.1. For imported and temporarily imported gasoline and diesel oil, and for gasoline and diesel oil re-exported by sea vessels or river boats (from inland waterways to Cambodia): The volume shall be based on the Appraisal Certificate issued by an organization authorized to appraise the volume of gasoline and diesel oil.

Where there is no appraisal organization, the volume of gasoline and diesel oil shall be determined according to the vehicle transport capacity table which has been certified by relevant inspection agencies.

8.3. The quantity of gasoline or diesel sold to export processing enterprises is determined by the meter when pumping from storage to transport vehicles and when pumping from transport vehicles into the tanks of the purchasing enterprise. If the purchasing enterprise's tanks do not have meters, the quantity of gasoline or diesel is determined by weighing scales, Barem, or other measuring devices as prescribed by law.

8.2. For gasoline and diesel oil re-exported by tank trucks or tankers through land border gates: The quantity of gasoline and diesel oil shall be determined based on the meter reading at the warehouse when pumping fuel into the truck or tanker, or based on the Appraisal Certificate issued by an organization authorized to appraise volume.

8.4.1. The quantity of oil directly pumped from storage to ships is determined by the meter at the storage facility.

8.3. The quantity of gasoline and diesel oil sold to export processing enterprises shall be determined based on the meter reading when pumping from the warehouse to the transport vehicle and when pumping from the transport vehicle into the storage tanks or tanks of the purchasing enterprise. If the storage tanks or tanks of the purchasing enterprise do not have meters, the quantity of gasoline and diesel oil shall be determined using scales, capacity tables, or other measuring devices as prescribed by law.

8.5. Aviation fuel sold to aircraft: Based on the flow meter of the dedicated refueling equipment for aircraft.

8.4. Marine fuel supply: Marine fuel shall be determined as follows:

8.4.1. Marine fuel pumped directly from the warehouse to the ship shall be determined based on the meter reading of the warehouse.

8.4.2. Marine fuel pumped from the warehouse to the transport vehicle shall be determined based on the meter reading of the warehouse located on land. Marine fuel pumped from the transport vehicle to foreign ships shall be determined by one of the following methods: appraisal, capacity table, or meter reading, depending on the specific conditions of each ship, in accordance with applicable practices for this commodity.

Re-exporting gasoline or diesel from separate tanks still under customs seals upon importation.

8.5. Aviation fuel sold to aircraft: The volume shall be based on the flow meter reading of the specialized refueling equipment for aircraft.

Re-exporting diesel or mazut: Customs conducts physical inspections or uses technical means (hydrometers, test kits, or other inspection tools as prescribed by law to identify the goods).

8.6. Meter readings for determining volume: Meters must be inspected, confirmed, sealed, and periodically checked by the National Standard Measurement Agency, except for meters on aircraft and ships.

Other cases of re-export not covered by the provisions of point 9.1 above.

9. Determining the type of re-exported gasoline and diesel oil:

9.1. Cases not requiring appraisal:

Re-exporting gasoline and diesel oil from tanks or reservoirs still under original customs seals upon importation.

Re-exporting aviation fuel (ZA1, TC1) to aircraft (with confirmation from the enterprise and legal responsibility borne by the enterprise).

Re-exporting diesel and mazut: Customs shall conduct actual inspections or technical inspections (using hydrometers, test kits, or other inspection tools as prescribed by law to identify the product).  Confirmation of actual export on the export declaration. The confirmation of actual export must clearly state the name and number of the transport vehicle; the number and date of the transport document; the date and time of actual export through the border gate; the sealing status. The authority to confirm actual export is carried out according to the provisions of Decision No. 56/2003/QD-BTC and No. 53/2003/QD-BTC dated April 16, 2003, of the Minister of Finance.

9.2. Cases requiring appraisal:    

Other cases not covered by the provisions in point 9.1 above.

1In cases of re-exporting via land routes, if there is no independent appraisal organization in the locality, the Customs Declaration Form will accept the Chemical Analysis Report from the enterprise, with the enterprise bearing legal responsibility for the contents of the report.

Gasoline and diesel oil taken from the same tank or reservoir under Customs supervision, the type determination applies to the entire re-export shipment, without the need to determine separately for each transport vehicle.

Customs declaration: Two original copies;

10. For cases with Appraisal Certificates from organizations authorized to appraise the volume and type of gasoline and diesel oil as stipulated in points 8 and 9 above, if signs of violation are detected, the Head of the Customs Branch shall decide to conduct an actual inspection of the gasoline and diesel oil.

Transport document: One copy;

11. Confirmation of actual export for re-exported gasoline and diesel oil:

When goods have actually been exported through the border gate, the enterprise must submit a copy or equivalent document of the Bill of Lading (B/L) or other similar document, then Customs shall confirm the actual export on the Export Declaration Form. The confirmation of actual export must clearly indicate the name and number of the transport vehicle; the number and date of the Bill of Lading; the date and time of actual export through the border gate; the sealing status. The authority to confirm actual export shall be carried out in accordance with Decision No. 56/2003/QD-BTC and No. 53/2003/QD-BTC dated April 16, 2003, of the Minister of Finance.

Notification or Registration Certificate of State Quality Inspection Results of Imported Goods issued by the competent state agency responsible for quality (for types of gasoline or diesel subject to state quality inspection): One original copy.

12. The Customs Branch handling the re-export procedures must notify the Customs Branch at the export border gate in writing immediately after completing the customs procedures for the transport vehicle carrying the re-exported gasoline and diesel oil, including the departure time and date; the name and characteristics of the vehicle; the route of operation; the name, quantity, and type of gasoline and diesel oil, to coordinate monitoring and management.

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

II. CUSTOMS PROCEDURES FOR IMPORTING AND TEMPORARILY IMPORTING GASOLINE AND DIESEL OIL:

1. Customs Documents:

1.1. Documents to be submitted:  Customs declaration form: Two originals;

When registering the declaration form, if there is no commercial invoice (original), Customs will calculate taxes based on the enterprise's self-declaration. When the enterprise submits the commercial invoice (original), Customs will check and compare it with the declaration on the declaration form. If there are changes, Customs will adjust the amount of tax payable according to the provisions of the law without imposing penalties for violations.

1.3. Documents to be presented:

Import permit for gasoline and diesel oil (original) issued by the Ministry of Trade when required.

2. Responsibilities of Customs in handling import procedures:

2.1. Implement customs procedures in accordance with the provisions of Decision No. 56/2003/QĐ-BTC dated June 14, 2003, of the Minister of Finance.

2.2. Seal the tanks and containers after completing the pumping of gasoline and diesel oil into the tanks and containers (in the case specified in Point 7, Section I).

2.3. Handle re-export procedures for imported gasoline and diesel oil that do not meet quality standards upon receipt of the decision to re-export from the state agency responsible for quality control.

3Responsibilities of the consignor:                       

3.1 Request the inspection organization to conduct inspections of quantity, quality, and type of gasoline and diesel oil.

3.2  Ensure the original condition of the Customs seal on the tanks and containers of gasoline and diesel oil.  With Customs seals.

For gasoline and diesel oil listed in the national quality control list but without a certificate confirming compliance with import standards as specified in Point 7, Section I, the following actions shall be taken upon receiving the conclusion from the state agency responsible for quality control:

In the case where the quality control agency notifies that the batch meets import quality standards and the Customs authority has decided to clear the goods, the consignor may open the Customs seal to use the goods.

In the case where the state agency responsible for quality control issues a decision to re-export goods that do not meet quality standards, the enterprise must continue to ensure the original condition of the Customs seal to handle re-export procedures and must complete the re-export procedures within the time limit prescribed by law.

III. CUSTOMS PROCEDURES FOR RE-EXPORT OF GASOLINE AND DIESEL OIL:

1. Customs Documents:

Gasoline and diesel oil taken from the same tank or reservoir under Customs supervision, the type determination applies to the entire re-export shipment, without the need to determine separately for each transport vehicle.

Customs declaration: Two original copies;

Declaration form for temporarily imported goods: 01 copy;

Sales contract: 01 copy;

For cases where sales are made to foreign ships calling at Vietnamese ports and Vietnamese ships operating international routes, the declarant must submit additionally:

Business registration certificate of the ship supply company: 01 copy (to be submitted once);

Purchase and sale contract between the authorized gasoline and diesel oil importing company and the ship supply company: 01 copy (for cases where the company has the function of supplying ships);              

Order from the Shipmaster or shipping company: 01 original or fax copy confirmed by the company director;

Approval document for the import plan of gasoline and diesel oil for production and business operations of the Industrial Zone Management Board, Export Processing Zone Management Board (for cases where gasoline and diesel oil are sold to export processing zone enterprises): 01 copy;  Certificate of inspection regarding type (for cases specified in Point 9.2, Section I): 01 original;

Certificate of inspection regarding quantity for cases specified in Points 8.1, 8.2, 8.4, Section I: 01 original.

1.2. Documents to be presented:  

Approval document for the import plan of gasoline and diesel oil for production and business operations of the Industrial Zone Management Board, Export Processing Zone Management Board for cases where gasoline and diesel oil are re-exported to export processing zone enterprises: original for comparison with copy;

Declaration form for temporarily imported goods: original for comparison with copy.

2. Responsibilities of Customs in handling re-export procedures:

2.1. Handle customs procedures for re-exported goods in accordance with the provisions of Decision No. 56/2003/QĐ-BTC dated June 14, 2003, of the Minister of Finance.

2.2. Inspect the external condition of the tanks, containers, and compartments of the transport vehicle containing gasoline and diesel oil. If there are no suspicious signs and all conditions ensuring the integrity of the Customs seal are met, allow the pumping of gasoline and diesel oil into the transport vehicle; supervise the pumping process. After completion, seal the tanks, containers, and compartments of the transport vehicle.

In cases where volume determination is done using a Barem, inspect the internal condition of the tank before pumping.

For cases where re-export occurs through land border crossings, river border crossings, or export processing zones, the Customs Sub-Department handling the re-export procedures and the Customs Sub-Department at the exit port must comply with the regulations on customs procedures for goods transferred to another port as stipulated in Decision No. 53/2003/QĐ-BTC dated June 14, 2003, of the Minister of Finance.

2.3. Deduct the quantity of re-exported gasoline and diesel oil from the declaration form and the approval document for the import plan of gasoline and diesel oil for production purposes of the Industrial Zone Management Board, Export Processing Zone Management Board.

3. Responsibilities of the Exit Port Customs and Export Processing Zone Customs:

For cases of re-export through land or river border crossings:

3.1.  3.1.1. Receive the customs documents transferred by the Customs Sub-Department handling the re-export procedures. 

3.1.2. Inspect the seals on the compartments, tanks, and containers. If the seals remain intact,

supervise the export process to ensure that the entire batch is exported across the border.  3.1.3. If the seals are found to be damaged, counterfeit, or show signs of tampering with quantity or type of gasoline and diesel oil, the Exit Port Customs will require the consignor to request an inspection of quantity and type. If the inspection results match the file, a confirmation record will be established, sealed, and the export procedures completed. If the inspection results indicate changes in quantity or type, a violation record will be established and handled according to the law.

3.1.4. Carry out the transfer of the batch's documents to the Customs Sub-Department handling the re-export procedures in accordance with the regulations on goods transferred to another port.

3.1.5. When the transport vehicle carrying re-exported gasoline and diesel oil returns, the Exit Port Customs must inspect the inbound transport vehicle according to regulations to detect smuggled goods or re-exported gasoline and diesel oil that have been brought back for domestic consumption.

3.2. For cases of re-exporting gasoline and diesel oil to export processing zone enterprises:

3.2.1 The Customs Department managing export processing zone enterprises must perform the tasks specified in Points 3.1.1 and 3.1.3 above.

3.2.2 Supervise the pumping of gasoline and diesel oil into the tanks and containers of the export processing zone enterprise, verify the quantity through meter readings and total quantities, and handle any violations according to the law.

3.2.2. Supervise the pumping of gasoline or diesel into the tanks of export processing enterprises, verify the quantity through meters, total volume, and handle any discrepancies according to the law.

3.2.3. Retain one copy of the re-export declaration (a copy), and adjust the import quota of the export processing enterprise accordingly.

3.3 - Marine fuel sold to ships under ship supply arrangements: Customs at the port of entry processes customs formalities when the enterprise submits the declaration to customs and supervises until all the fuel is delivered to the ship.

4. Responsibilities of the consignor:

4.1. Request the inspection organization to conduct inspections on quantity, quality, and type of gasoline and marine fuel for re-export in cases requiring inspection.

4.2.  Ensure that the goods remain sealed by customs and that the customs documentation remains intact during transportation to the export port or export processing zone.

IV. CUSTOMS PROCEDURES FOR RE-EXPORTING GASOLINE AND MARINE FUEL TO AIRCRAFT:

1. Enterprises may apply the single declaration form for multiple exports: enterprises declare one form for all foreign airlines and one form for domestic airlines. The validity period of the declaration is as prescribed by law.

2. When delivering goods to aircraft, enterprises must submit or present to Customs:

Present the registered customs declaration.

Submit the sales invoice (or warehouse withdrawal note): one original copy.

Submit the order from the aircraft captain or airline: one original copy;

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

3. After completing each delivery, Customs must confirm on the invoice and order, and perform other tasks as prescribed for a single declaration.

4- In cases of selling to Vietnamese aircraft departing: Airlines must establish the fuel consumption standard for domestic flights and bear full responsibility under the law for this standard. Based on this standard, Customs confirms the actual amount of fuel re-exported starting from  the airport from which the aircraft departs.

5- Declaration settlement: Customs and enterprises settle the declaration by accumulating the actual exported quantities from invoices and tracking sheets, recording the results in the declaration and the confirmation box.

V. IMPLEMENTATION

1. The Director of the Customs Department of provinces and cities is responsible for organizing and implementing this Decision. During implementation, if any loopholes or difficulties are discovered, they must report to the Ministry of Finance (through the General Department of Customs) for timely guidance.

2. All violations of this Decision will be handled according to current laws./.