Circular No. 69/2016/TT-BTC stipulates customs procedures for petroleum products, chemicals, and gases for export, import, temporary import for re-export, transshipment, transit; raw materials imported for production and blending or processing for export of petroleum products and gases; crude oil for export and import; goods for export and import to serve oil and gas activities.

CIRCULAR

Regulations on customs procedures for exported and imported petroleum products, chemicals, gases; temporarily imported re-exported, transshipped, and in transit goods; raw materials imported for production and blending or processing for export of petroleum products and gases; crude oil exports and imports; goods exported and imported to serve petroleum activities.

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Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

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

Pursuant to the Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006; the Law Amending and Supplementing Certain Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012; the Law Amending and Supplementing Certain Articles of Laws on Tax No. 71/2014/QH13 dated November 26, 2014;

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

Pursuant to the Petroleum Law dated July 6, 1993; the Law Amending and Supplementing Certain Articles of the Petroleum Law dated June 9, 2000; the Law Amending and Supplementing Certain Articles of the Petroleum Law dated June 3, 2008;

Pursuant to the Law on Product Quality and Goods No. 05/2007/QH12 dated December 21, 2007;

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing the implementation of the Law Amending and Supplementing Certain Articles of Laws on Tax and amending and supplementing certain articles of decrees on tax;

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

Pursuant to Decree No. 83/2014/NĐ-CP dated September 3, 2014 of the Government on petroleum business;

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing the implementation of certain articles of the Law on Tax Administration and the Law Amending and Supplementing Certain Articles of the Law on Tax Administration;

Pursuant to Decree No. 187/2013/NĐ-CP dated November 20, 2013 of the Government detailing the implementation of the Law on Trade regarding international trade activities and agency buying, selling, processing, and transit goods with foreign countries;

Pursuant to Decree No. 19/2016/NĐ-CP dated March 22, 2016 of the Government on gas business;

WHEREAS, Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates this Circular to regulate customs procedures for exported and imported petroleum products, chemicals, gases; temporarily imported re-exported, transshipped, and in transit goods; raw materials imported for production and blending or processing for export of petroleum products and gases; crude oil exports and imports; goods exported and imported to serve petroleum activities.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular regulates customs procedures for exported and imported petroleum products, chemicals, gases; temporarily imported re-exported, transshipped, and in transit goods; raw materials imported for production and blending or processing for export of petroleum products and gases; crude oil exports and imports; goods exported and imported to serve petroleum activities.

Article 2. Applicability

1. Exporters and importers of petroleum products and producers of petroleum products as prescribed in Decree No. 83/2014/NĐ-CP.

2. Main gas traders permitted to export, import, and engage in temporary importation, re-exportation, transit, and port transfer of gas as prescribed in Decree No. 19/2016/NĐ-CP and regulations of the Ministry of Industry and Trade.

3. Exporters and importers of chemicals.

4. Vietnam Oil and Gas Group.

5. Organizations and individuals conducting petroleum activities based on petroleum contracts signed with the Vietnam Oil and Gas Group as prescribed by law.

6. Subcontractors, organizations, and individuals importing through direct importation, agency importation, bidding, leasing, and subleasing to supply to organizations and individuals conducting petroleum activities through service contracts or supply contracts.

7. Exporters and importers of crude oil.

8. Service certification traders as prescribed by law (hereinafter referred to as certification traders); state inspection agencies for quality and conformity assessment organizations designated by the government.

9. Customs clearance agents.

10. Customs officers and customs authorities.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. "Gas" as defined in this Circular refers to liquefied petroleum gas (LPG), liquefied natural gas (LNG), and compressed natural gas (CNG).

2. Liquefied petroleum gas (LPG) is a hydrocarbon product derived from crude oil with a main component being Propane (chemical formula C3H8) or Butane (chemical formula C4H10) or a mixture of both, in English: Liquefied Petroleum Gas (LPG); at normal temperature and pressure, LPG is in gaseous form, but when compressed to a certain pressure or cooled to a specific temperature, it changes to liquid form.₃H₈or Butane (chemical formula C4H10), or a mixture of both types, English name: Liquefied Petroleum Gas (abbreviated as LPG); at normal temperature and pressure, LPG is in gaseous form, and when compressed to a certain pressure or cooled to a specific temperature, it changes to liquid form.₄H₁₀) hoặc hỗn hợp của cả hai loại này, tên tiếng Anh: Liquefied Petroleum Gas (viết tắt là LPG); tại nhiệt độ, áp suất bình thường LPG ở thể khí và khi được nén đến một áp suất hoặc làm lạnh đến nhiệt độ nhất định LPG chuyển sang thể lỏng.

3. Liquefied Natural Gas is a liquid hydrocarbon product derived from natural gas with a main component being Methane (chemical formula CH4), English name: Liquefied Natural Gas (abbreviated as LNG); at normal temperature and pressure, LNG is in gaseous form, and when cooled to a specific temperature, it changes to liquid form.₄), tên tiếng Anh: Liquefied Natural Gas (viết tắt là LNG); tại nhiệt độ, áp suất bình thường LNG ở thể khí và khi được làm lạnh đến nhiệt độ nhất định LNG chuyển sang thể lỏng.

4. Compressed Natural Gas is a gaseous hydrocarbon product compressed at high pressure, derived from natural gas with a main component being Methane (chemical formula CH4), English name: Compressed Natural Gas (abbreviated as CNG).₄), tên tiếng Anh: Compressed Natural Gas (viết tắt là CNG).

5. Chemicals as defined in this Circular are those in gaseous or liquid form.

Article 4. Certain Special Provisions

1. Business entities conducting temporary importation for re-export of petroleum products as stipulated in Clause 2, Clause 4, Clause 5 of Article 35 of Decree No. 83/2014/ND-CP and as provided for in Circular No. 38/2014/TT-BCT dated October 24, 2014 of the Minister of Industry and Trade.

2. Business entities shall only pump petroleum products, chemicals, gas, raw materials from transport vehicles into tanks or reservoirs and vice versa if they comply with the following provisions:

a) For imported petroleum products, chemicals, gas, temporarily imported raw materials:

a.1) Having a customs declaration registered in accordance with regulations;

a.2) Having a volume registration certificate confirmed by the business entity's inspector or an accredited conformity assessment organization;

a.3) Having a sample collection record or sampling document confirmed by the business entity with the state agency responsible for quality inspection (in cases where goods fall under the List of Imported Goods Subject to State Quality Inspection);

a.4) Being subject to customs supervision:

Based on the information declared by the business entity in the "Remarks" section of the customs declaration (indicating tank or reservoir identification; expected pumping date and time), the actual situation at the unit, the Customs Sub-Department Director at the place where the importation or temporary importation procedures are carried out decides on appropriate supervisory measures and methods. The business entity is responsible for pumping petroleum products, chemicals, gas, raw materials from transport vehicles into tanks or reservoirs:

a.4.1) Goods being pumped into tanks or reservoirs that already contain petroleum products, chemicals, gas, raw materials or multiple pipeline-connected storage facilities must be of the same type as the existing goods;

a.4.2) The business entity is legally responsible for pumping petroleum products, chemicals, gas, raw materials according to declarations; maintaining the original condition of goods stored in tanks or reservoirs until a conclusion is issued by the state agency responsible for quality inspection for goods falling under the List of Imported Goods Subject to State Quality Inspection and the consignment is cleared according to regulations.

b) For exported petroleum products, chemicals, gas, re-exported goods:

b.1) Having a customs declaration registered in accordance with regulations;

b.2) Being subject to customs supervision:

Based on the information declared by the business entity in the "Remarks" section of the customs declaration (indicating planned position, tank or reservoir identification; expected pumping date and time), the actual situation at the unit, the Customs Sub-Department Director at the place where the exportation or re-exportation procedures are carried out decides on appropriate supervisory measures and methods. The business entity is responsible for pumping petroleum products, chemicals, gas from tanks or reservoirs into transport vehicles for export abroad or supply (re-export) to entities specified in Point b of Clause 4, Clause 5 of Article 35 of Decree No. 83/2014/ND-CP or export to entities specified in Clause 3 of Article 19, Clause 2 of Article 35 of Decree No. 19/2016/ND-CP.

c) In cases where the information declared by the business entity in the "Remarks" section as stipulated in Points a and b of Clause 2 of this Article changes from the initial plan, before pumping petroleum products, chemicals, gas, the business entity must submit a written notice to the customs authority responsible for supervision (by fax or direct submission). In cases where transport vehicles enter for loading or unloading outside regular working hours or on holidays, the business entity must notify the customs authority via telephone or email and submit supplementary documents on the next working day.

d) Tanks or reservoirs after being pumped with petroleum products, chemicals, gas, raw materials are subject to customs supervision. Based on the type of goods, type of importation, and actual circumstances, the Customs Sub-Department Director decides on sealing tanks or reservoirs except in cases where goods are pumped into interconnected systems.

3. State quality inspection for imported petroleum products, chemicals, gas, temporarily imported raw materials:

Petroleum products, chemicals, gas, raw materials falling under the List of Imported Goods Subject to State Quality Inspection must take samples for quality inspection before pumping from transport vehicles into tanks or reservoirs.

a) When the result of the state quality inspection of the consignment meets the import quality requirements, the customs officer records on the System the submission of the quality inspection results by the business entity.

b) In cases where the result of the state quality inspection of the consignment does not meet the import quality requirements, imported goods:

b.1) For recycled consignments:

Before commencing recycling, the business entity must submit a written notice to the Customs Sub-Department at the place where the importation or temporary importation procedures were carried out regarding the recycling plan (import declaration, type of goods, quantity, form, time, recycling location) and bear legal responsibility for the recycling process. After recycling, if the petroleum products, chemicals, gas still do not meet the import quality requirements, all petroleum products, chemicals, gas, raw materials (both old and new) must be exported or re-exported in accordance with Point b.2 below and handled according to regulations on administrative violation handling and enforcement of administrative decisions in the customs sector.

b.2) For consignments required to be exported or re-exported:

Export or re-export all goods contained in tanks or reservoirs.

For goods requiring an Export Permit or registration of export plans, additional quantities generated beyond the initial import quantity upon inspection failing to meet quality requirements must have a Permit or registration in accordance with regulations.

4. Determining the quantity of petroleum products, chemicals, gas exported, imported, temporarily imported for re-export; raw materials imported for production and blending or processing for export of petroleum products, gas; crude oil exported, imported:

The loss rate of exported, imported, temporarily imported - re-exported petroleum products; raw materials imported for production and blending of petroleum products or processing for export of petroleum products must comply with the loss rate stipulated in Circular No. 43/2015/TT-BCT dated December 8, 2015 of the Minister of Industry and Trade.

a) The quantity of exported and imported petroleum products, chemicals, gas; raw materials imported for production, blending, or processing for export of petroleum products and gas transported by waterway vessels through inland river ports or sea ports shall be based on the notification of the quantity determination results issued by the Appraiser or the designated Conformity Assessment Organization.

In cases where there is a discrepancy between the quantity determination results and the quantities shown on the Invoice, Bill of Lading, or Contract, the following shall apply:

a.1) If the discrepancy falls within the tolerance range specified in the Contract but does not exceed the allowable loss rate as stipulated by the Ministry of Industry and Trade:

Where the quantity of petroleum products, chemicals, gas, or raw materials indicated in the notification of the quantity determination results differs from those shown on the Invoice, Bill of Lading, or Contract, but is within the tolerance range specified in the Contract due to the nature of the goods, the quantity for tax purposes shall be the quantity stated in the notification of the quantity determination results issued by the Appraiser or the designated Conformity Assessment Organization.

a.2) If the discrepancy does not fall under the circumstances specified in Point a.1 of this Clause:

The Customs Sub-Department handling the procedures shall compare the information (quantity, value) on the declaration form with the Invoice (or Warehouse Withdrawal Note), Order Form, Notification of Quantity Determination Results, and the explanation provided by the Trader to examine the specific situation.

b) The quantity of exported and re-exported petroleum products, chemicals, gas transported by tank trucks or tankers through land border gates (main border gates, international border gates) shall be based on the meter reading or truck weighing at the warehouse when loading petroleum products, chemicals, or gas into the tanks or tanker (truck weighing method only applies to FO oil, gas exports, and re-exports); if there is no meter, it shall be based on the Notification of Quantity Determination Results issued by the Appraiser or the designated Conformity Assessment Organization, or the Test Result Certificate issued by the Trader dealing in petroleum products, chemicals, or gas.

In places without Appraisers, the quantity of petroleum products, chemicals, or gas shall be determined using the Barem of the transport vehicle.

c) For petroleum products supplied to ships (including imported petroleum products or temporarily imported petroleum products):

c.1) Petroleum products directly pumped from the warehouse to the ship shall be determined by the meter of the storage warehouse.

c.2) Petroleum products pumped from the warehouse to the transport vehicle for continued transportation to supply ships:

c.2.1) The quantity of petroleum products pumped from the warehouse to the transport vehicle shall be determined by the meter of the land-based storage warehouse;

c.2.2) The quantity of petroleum products transferred from the transport vehicle to the ship shall be determined by one of the following methods: Barem (of the transport vehicle or fuel tank of the ship), meter (of the transport vehicle or ship) depending on the specific conditions of each ship and in accordance with the applicable practices for such goods;

c.2.3) The quantity of petroleum products recorded in the Fuel Delivery and Receipt Record between the transport vehicle and the ship serves as the basis for confirming clearance according to regulations;

c.2.4) In cases where there is a discrepancy between the meter reading of the storage warehouse and the Fuel Delivery and Receipt Record, the Customs Sub-Department handling the temporary import procedures shall base the actual quantity of exported or re-exported petroleum products on the Fuel Delivery and Receipt Record, Invoice, and payment documents, and the explanation provided by the Trader.

d) For aviation fuel supplied to aircraft (including imported or temporarily imported aviation fuel): Aviation fuel supplied to aircraft shall be determined by the flow meter of the specialized refueling equipment for aircraft;

đ) For petroleum products supplied to entities specified in Point b Clause 4 Article 35 of Decree No. 83/2014/NĐ-CP: Petroleum products supplied to entities specified in Point b Clause 4 Article 35 of Decree No. 83/2014/NĐ-CP shall be determined by one of the following methods: Meter of the storage warehouse or Barem of the transport vehicle transporting petroleum products or gas;

Weighing scales and meters used to determine the quantity of petroleum products, chemicals, or gas must be calibrated in accordance with the legal provisions on measurement and sealed by the Trader (except for meters of aircraft or ships);

When using Barem to determine the quantity, a Calibration Certificate validly issued by the calibration agency or independent appraisal organization must be available;

g) The quantity of crude oil exported or imported shall be based on the Notification of Quantity Determination Results issued by the Appraiser or the designated Conformity Assessment Organization;

h) The unit of measurement for petroleum products, chemicals, gas, raw materials, and crude oil shall be converted according to the units of measurement prescribed in Circular No. 103/2015/TT-BTC dated July 1, 2015, issued by the Minister of Finance on the List of Export and Import Goods of Vietnam.

5. On-site inspection of exported and imported petroleum products, chemicals, gas; temporarily imported, re-exported raw materials for production, blending, or processing for export of petroleum products and gas; crude oil exports; goods exported and imported for offshore oil and gas operations:

a) For exported and imported petroleum products, chemicals, gas; temporarily imported, re-exported raw materials for production, blending, or processing for export of petroleum products and gas:

a.1) In cases where the consignment requires on-site inspection, customs officers shall base their updates on the System on the Notification of Quantity Determination Results, Notification of State Inspection Results on Quality, Inspection Certificate on Consignment Type, or the Test Result Certificate issued by the Trader (except for petroleum products supplied to aircraft).

In cases of doubt about the quantity determination results, the customs authority may select a designated Conformity Assessment Organization for state management inspection or an Appraiser (in cases where the designated Conformity Assessment Organization refuses to inspect). The conclusion of the designated Conformity Assessment Organization for state management inspection or the Appraiser has validity for all parties to implement. If the declarant disagrees with the conclusion, they may file a complaint in accordance with the law.

a.2) For exported gasoline and diesel, re-exported to enterprises specified in Point b Clause 4 Article 35 Decree No. 83/2014/NĐ-CP, the result of actual inspection shall be based on the Fuel Delivery and Receipt Record or other documents confirming the fuel delivery or the meter reading or the loading chart between the transportation vehicle transporting gasoline and diesel and the enterprise, or the Certificate of Inspection regarding the type or the Test Result Report of the Trader.

b) For crude oil exports, goods for export and import serving offshore petroleum port activities:

b.1) Crude oil export consignments, goods for export and import serving offshore petroleum port activities shall implement document inspection, except in cases where priority enterprises implement according to Circular No. 72/2015/TT-BTC dated May 12, 2015 issued by the Minister of Finance on the application of preferential regimes in customs procedures, inspection, and supervision for exported and imported goods.

b.2) In cases where crude oil export consignments, goods for export and import serving offshore petroleum port activities must undergo actual inspection, the Customs Sub-Department Director at the place of export and import customs procedures shall base on the content of the notification from the Trader as stipulated in Clause 3 Article 43 of this Circular, the documents in the customs declaration file, and the information related to the consignment at the time of declaration, and the enterprise's commitment letter fully responsible under the law to consider and decide not to conduct actual inspection of the goods. If there are suspicious signs, the Customs Sub-Department Director shall decide to directly inspect and supervise by customs officials as prescribed.

6. Regarding sampling of exported and imported gasoline, chemicals, gases, temporarily imported raw materials: Implemented in accordance with Clause 3 Article 31 of Circular No. 38/2015/TT-BTC dated March 25, 2015 issued by the Minister of Finance on customs procedures; inspection, supervision; export tax, import tax, and tax management for exported and imported goods.

7. Gasoline, chemicals, gases, temporarily imported raw materials are cleared when meeting the following conditions:

a) Having a Notification of State Quality Inspection Results for goods listed in the State Quality Inspection List.

b) The Trader completes supplementary declarations (if any), except in cases of price supplementary declarations due to the lack of official prices at the time of temporary import and import declaration.

c) Fulfillment of tax obligations (taxes paid or tax guarantee implemented).

8. For transshipment and bunkering of gasoline:

a) The Trader conducts transshipment and bunkering of gasoline at positions designated by the Port Authority or the Ministry of Transport, or at positions designated by the People's Committee of provinces and centrally-administered cities as stipulated in Clause 15 Article 9 of Decree No. 83/2014/NĐ-CP for transshipment and bunkering of gasoline from large ships or other transportation means that Vietnamese ports cannot directly handle.

b) The Trader declares to the Customs Sub-Department managing the transshipment and bunkering area before conducting transshipment and bunkering as follows:

b.1) The Trader is responsible for clearly declaring the permitted transshipment and bunkering position; name, type, call sign (if any) of the transportation means and other transportation means involved in transshipment and bunkering; time, quantity of gasoline expected to be transshipped and bunkered, and the anchorage position of the transshipment and bunkering transportation means. The ship owner is responsible for anchoring at the registered position until all conditions for pumping into storage tanks and completing customs procedures are met.

b.2) For gasoline consignments of the same enterprise on the inbound transport vessel, the Trader opens a declaration for each transshipment and bunkering vessel. The determination of the quantity of transshipped and bunkered gasoline is based on the Quantity Inspection Result Notification at the transshipment and bunkering vessel.

c) The customs authority supervises transshipment and bunkering based on risk management principles as prescribed by law.

Based on the actual situation at the unit and the information stated in Point b.1 of this Clause, the Customs Sub-Department Director directs relevant units to have plans and measures to focus on supervising transshipment and bunkering of gasoline and assigns the unit to implement or report to the Director of the Provincial or City Customs Department to coordinate other forces in supervising transshipment and bunkering.

Direct customs supervision of transshipment and bunkering activities must be recorded in a Supervision Record and kept in the customs file. The Trader is responsible for arranging means and conditions for customs officials to supervise transshipment and bunkering.

9. The period of retention in Vietnam for temporarily imported gasoline, chemicals, gases for re-export shall be carried out in accordance with the guidance in Clause 4 Article 11 of Decree No. 187/2013/NĐ-CP.

10. Gasoline, chemicals, gases that have been temporarily imported but not re-exported or not fully re-exported can be transferred for domestic consumption under the domestic consumption transfer scheme from temporarily imported sources (hereinafter referred to as gasoline, chemicals, gases transferred for domestic consumption).

The Trader registers a new declaration to process the quantity of gasoline, chemicals, gases transferred for domestic consumption according to the corresponding import scheme; import management policies; tax policies (including preferential tax policies - if applicable) for imported goods are implemented at the time of registering the new customs declaration, except in cases where full import management policies have already been implemented at the initial customs declaration registration time.

11. Basis for determining exported gasoline, chemicals, gases for exported and re-exported gasoline, chemicals, gases:

a) For gasoline, diesel, chemicals, and gas exported or re-exported through seaports, transshipment ports, and transshipment zones; gasoline and diesel supplied to ships and aircrafts leaving the country; gasoline, gas exported or re-exported and placed in bonded warehouses are export declaration forms for goods that have been cleared and marked "Goods have passed the supervised area" on the system;

b) For gasoline, diesel, chemicals, and gas exported or re-exported through land and river border gates are export declaration forms for goods that have been cleared and confirmed "Goods have passed the supervised area" by customs officials on the system;

c) For gasoline and gas supplied to entities specified in Point b Clause 4 Article 35 Decree No. 83/2014/ND-CP, Clause 3 Article 19, Clause 2 Article 35 Decree No. 19/2016/ND-CP are export declaration forms for goods and import declaration forms for goods that have been cleared;

12. In cases where gasoline supplied (having gone through re-export procedures) to entities specified in Point b Clause 5 Article 35 Decree No. 83/2014/ND-CP but due to objective reasons did not run international routes out of the country or ran international routes but also ran additional domestic routes:

a) The trader shall carry out domestic consumption transfer procedures for the amount of gasoline that has undergone re-export procedures or the amount of gasoline that was re-exported but used for additional domestic routes (consistent with the quota of gasoline for domestic routes declared by the trader, who bears responsibility and submits to the customs authority);

b) The trader shall declare the additional amount of gasoline supplied to entities specified in Point b Clause 5 Article 35 Decree No. 83/2014/ND-CP consistent with the Order of the Ship Captain or the Ship Owner or the Ship Agent or the Person Authorized by the Transport Means Owner for an international voyage out of the country;

13. In cases where enterprises are entities specified in Point b Clause 4 Article 35 Decree No. 83/2014/ND-CP purchasing gasoline from traders holding Export and Import Gasoline Business Licenses; enterprises are entities specified in Clause 3 Article 19, Clause 2 Article 35 Decree No. 19/2016/ND-CP purchasing gas from main traders, such enterprises shall carry out import procedures according to corresponding types;

Enterprises purchasing gasoline and gas bear legal responsibility for using the purchased gasoline and gas only to serve the operation and operation of machinery and equipment participating in production processes;

14. For fuel contained in self-propelled or non-self-propelled specialized vehicles temporarily imported for re-export (both being self-propelled or non-self-propelled vehicles entering Vietnam and being equipment, machines imported or temporarily imported for re-export serving construction projects and investment projects):

a) After the specialized vehicle completes entry formalities: The ship owner or the ship agent bases on the quantity of fuel declared on the Ship Fuel Reserve Declaration Form (for self-propelled vehicles); the quantity of fuel contained in the vehicle determined by the ship owner or the ship agent (for non-self-propelled vehicles), and simultaneously informs the customs authority about the expected quantity of fuel to be consumed in Vietnam, the quantity of fuel to be re-exported with the ship, and proceeds as follows:

a.1) Declare on the paper customs declaration form and complete import procedures, pay taxes on the expected quantity of fuel to be consumed in Vietnam;

a.2) Declare on the paper customs declaration form and complete temporary import procedures for the expected quantity of fuel to be re-exported with the ship, pay tax or provide a bank guarantee certificate for the corresponding tax amount of the expected quantity of fuel to be re-exported along with a commitment letter to fully pay the tax and late payment fees (if any) when the guarantee period expires. Conditions and procedures for providing guarantees are carried out in accordance with Clause 2 Article 42 Circular No. 38/2015/TT-BTC;

b) When the specialized vehicle completes exit formalities, the ship owner or the ship agent declares the actual quantity of fuel used in Vietnam in accordance with Article 20 Circular No. 38/2015/TT-BTC and completes export or re-export procedures for the imported or temporarily imported fuel remaining in the ship;

c) If the tax payable based on the actual domestic consumption of fuel is less than the tax already paid, the ship owner or the ship agent will be refunded the excess tax paid. The refund procedure for fuel tax paid during temporary import but not actually consumed in Vietnam is carried out in accordance with Articles 49 and 132 Circular No. 38/2015/TT-BTC;

d) In cases where the actual tax payable based on the domestic consumption of fuel exceeds the tax already paid, the ship owner or the ship agent must pay the additional tax and late payment fees as prescribed;

đ) In cases where the fuel contained in specialized vehicles belongs to the List of Goods Subject to State Inspection for Quality, when completing entry formalities, state inspection for quality registration is not required;

15. Loss rate for import, export, inventory, storage, and preservation activities:

a) For gasoline and diesel products:

Implemented in accordance with Circular No. 43/2015/TT-BCT;

b) For chemical products, gas, and raw materials:

Implemented in accordance with the Ministry of Industry and Trade's regulations. In cases where the Ministry of Industry and Trade has not issued regulations, it can be determined based on the notification of the quantity of chemical products, gas, and raw materials from the trader conducting the inspection or the conformity assessment organization designated, and the internal management quota of the enterprise. In cases of doubt regarding the inspection results, they are handled in accordance with Point a.1 Clause 5 of this Article;

16. Goods exported, imported, temporarily imported for re-export, temporarily exported for re-import serving oil and gas operations at offshore oil and gas ports with destination port bills of lading are directly transferred to the destination ports listed on the bills of lading. Customs clearance procedures are conducted at the Customs Sub-Department responsible for the offshore oil and gas port;

17. Goods of priority enterprises implementing the provisions of Circular No. 72/2015/TT-BTC or this Circular.

18. In addition to the specific provisions set forth in this Circular, the customs declaration documents, procedures for customs clearance, inspection, and supervision of gasoline, chemicals, gas for export, import, temporary import for re-export, transshipment, transit; imported raw materials for production and blending or processing for export of gasoline and gas; crude oil for export and import; goods for export, import, temporary import for re-export, temporary export for re-import serving petroleum activities shall be carried out in accordance with the provisions of Circular No. 38/2015/TT-BTC.

19. Temporary imported means of transport and foreign vessels docking at Vietnamese ports may purchase gasoline and diesel fuel of imported origin or produced domestically from domestic suppliers through direct transactions for use during their operations in Vietnam, subject to the following regulations:

a) No customs procedures shall be performed;

b) No refund of import tax (in cases where gasoline and diesel fuel are purchased from imported sources) and no refund of export tax (in cases where gasoline and diesel fuel are purchased from domestic production);

c) Before departure, the shipowner or ship agent must perform customs procedures for the quantity of gasoline and diesel fuel purchased in Vietnam but not used up during the anchoring period in Vietnam, in accordance with Point b, Clause 14 of this Article.

20. Import and export traders of gasoline and diesel fuel are responsible for developing software to monitor and manage the volume of gasoline and diesel fuel entering warehouses, being transferred to domestic warehouses, or re-exported or exported, and connecting data with customs authorities as prescribed.

Article 5. Tax and Fees

1. Customs duties and fees for gasoline, chemicals, gas for export, import, temporary import for re-export; imported raw materials for production and blending or processing for export of gasoline and gas; crude oil for export and import; goods for export, import serving petroleum activities shall be implemented according to current regulations.

2. Regarding the export tax rate on crude oil:

The Customs Sub-department handling the export of crude oil shall base its actions on the notification of the declarant (this notification is also sent to the tax authority simultaneously with the notification of the provisional resource tax rate for each crude oil contract) to implement.

PART II

CUSTOMS PROCEDURES FOR GASOLINE, CHEMICALS, GAS IMPORT AND EXPORT, TEMPORARY IMPORT FOR RE-EXPORT, DOMESTIC CONSUMPTION TRANSFER

Section 1

Customs procedures for the import and temporary import of gasoline, chemicals, gas

Article 6. Place of Customs Procedures

1. Gasoline, chemicals, gas for import and temporary import shall be handled at the Customs Sub-department at the port of entry authorized for import or at the Customs Sub-department outside the port where the trader has a domestic warehouse system for storing imported gasoline, chemicals, and gas, in accordance with the law.

In cases where the wharf is announced by the Vietnam Maritime Administration to be within the jurisdiction of the Customs Sub-department outside the port, it is permitted to handle customs procedures in accordance with the regulations.

2. Enterprises specified in Point b, Clause 4, Article 35 of Decree No. 83/2014/NĐ-CP purchasing gasoline and diesel fuel from temporary imports or imports; enterprises in the free trade zone purchasing gas from traders specified in Clause 3, Article 19, Clause 2, Article 35 of Decree No. 19/2016/NĐ-CP shall handle customs procedures at the Customs Sub-department managing the enterprise.

Article 7. Customs declaration files

1. Documents to be submitted:

a) The import goods declaration form according to the information criteria set out in Appendix II issued together with Circular No. 38/2015/TT-BTC.

In cases where it is implemented on paper customs declarations as stipulated in Clause 2, Article 25 of Decree No. 08/2015/NĐ-CP, the declarant shall declare and submit two original copies of the import goods declaration form according to the model HQ/2015/NK attached as Appendix IV to Circular No. 38/2015/TT-BTC;

b) Commercial invoice: one copy;

c) Transport document or other transport document having equivalent value for sea transported goods as prescribed by law (except for re-exported fuel oil, liquefied petroleum gas, exported to enterprises specified in Point b, Clause 4, Article 35 of Decree No. 83/2014/NĐ-CP, and objects specified in Clause 3, Article 19, Clause 2, Article 35 of Decree No. 19/2016/NĐ-CP): one copy;

d) Quantity inspection registration certificate; State quality control registration certificate for fuel oil, chemicals, gas included in the List of imported goods subject to state quality control: one copy;

đ) Purchase contract for imported goods (for temporarily imported goods for re-export): one copy;

e) In cases where a consignment must be declared on multiple declaration forms or imported goods belong to different types and share the same transport document, commercial invoice, and are declared on separate declaration forms according to each type of imported goods at one Customs Branch, the declarant only needs to submit one set of customs declaration file (in case of submitting paper files to the customs authority); subsequent declaration forms must clearly indicate "sharing documents with declaration number... dated..." in the "Remarks" section.

For cases prescribed in Clauses 2, 3, and 4 of Article 18 of Circular No. 38/2015/TT-BTC, the declarant only needs to submit, present, and retain one set of customs declaration file for all declaration forms belonging to the same consignment;

g) In cases where the trader processes procedures for the first time at a Customs Branch, additional documents must be submitted (except for cases of supply (re-export), export of fuel oil, gas to objects specified in Point b, Clause 4, Clause 5, Article 35 of Decree No. 83/2014/NĐ-CP, Clause 3, Article 19, Clause 2, Article 35 of Decree No. 19/2016/NĐ-CP):

g.1) Business license for export and import of fuel oil: one copy;

g.2) Certificate of qualification for export and import of gas or equivalent document: one copy;

g.3) Minimum import quota for fuel oil issued by the Ministry of Industry and Trade: one copy.

Import permit for goods requiring an import permit: one original copy;

In cases where the national single window mechanism is applied, the specialized state management agency sends the documents prescribed in Points đ, g, h of this Clause in electronic form through the National Single Window Portal, the declarant does not need to submit them when processing customs procedures.

2. Time limit for traders to submit documents to the Customs Branch:

The above-mentioned documents must be submitted when the customs authority checks the detailed file and inspects the actual goods, except for the following documents:

a) Notification of quantity inspection results: Must be submitted within no more than eight working hours from the completion of pumping fuel oil, chemicals, gas from the transport vehicle into the warehouse or onto another transport vehicle for further domestic transportation;

b) Notification of state quality control results: Must be submitted within no more than ten working days from the completion of pumping fuel oil, chemicals, gas from the transport vehicle into the warehouse or onto another transport vehicle for further domestic transportation.

For the documents prescribed in Points a and b of this Clause, if the national single window mechanism is applied, the specialized state management agency sends the import permit and notification of inspection results in electronic form through the National Single Window Portal, the declarant does not need to submit them when processing customs procedures;

c) Commercial invoice:

c.1) At the time of registering the customs declaration, if there is no official price yet, the trader shall temporarily pay taxes based on the declared price. The deadline for tax payment shall be carried out in accordance with Clause 3, Article 42 of Circular No. 38/2015/TT-BTC;

c.2) The date of the official price is the date the seller issues the official invoice. Declaration and payment of the difference tax (if any) based on the official price shall be carried out in accordance with Point b.1, Clause 1, Article 17 of Circular No. 39/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance regarding the customs value of exported and imported goods; no late payment penalty shall be imposed on the amount of the difference tax payable;

c.3) The deadline for submitting a copy of the commercial invoice delayed submission shall not exceed thirty days from the date of registering the customs declaration.

Article 8. Responsibilities of the Customs Sub-department handling import procedures, temporary import

1. Implement customs procedures, supervision, and management tasks according to the corresponding types as stipulated in Circular No. 38/2015/TT-BTC and this Circular.

2. Based on the document requesting an extension of the storage period for temporarily imported fuel, chemicals, and gas to be re-exported in Vietnam submitted by the Trader, the Customs Sub-department shall consider and approve the extension in accordance with Clause 9, Article 4 of this Circular. The head of the Customs Sub-department shall sign and stamp on the Trader's request document and retain the file in accordance with regulations, while simultaneously extending the temporary import period in the System (for cases where electronic customs procedures are implemented).

3. Monitor the Trader's compliance with the payment of declaration fees for temporarily imported goods within the prescribed time limit; implement tax refunds or non-payment of taxes as stipulated in Article 10 of this Circular; handle issues related to tax obligations and violations (if any) in accordance with current regulations.

In cases where temporarily imported fuel, chemicals, and gas exceed the storage period in Vietnam (including any extended period), the Customs Sub-department shall reassess the amount of tax due, consider and address any violations (if any), and urge enterprises to comply strictly with the regulations.

4. Implement administrative violation handling procedures for imported fuel, chemicals, and gas that do not meet the required quality standards as decided by the State Quality Control Agency.

5. For cases where fuel is supplied (re-exported) to international shipping vessels departing from Vietnam, the Customs Sub-department shall check information on the electronic customs system for vessels departing, entering, or transiting (E-Manifest) to confirm the vessel has departed. If electronic customs procedures for vessels departing, entering, or transiting (E-Manifest) have not been completed, the Trader must submit additional Port Departure Permits.

Article 9. Responsibilities of the Trader

1. Ensure the condition of imported fuel, chemicals, and gas (including both new and old - if applicable) remains unchanged during the waiting period for the State Quality Control Agency's notification of inspection results as stipulated in Clause 3, Article 4 of this Circular.

2. In cases where the State Quality Control Agency notifies that the imported fuel, chemicals, and gas do not meet the import requirements, the Trader shall be responsible for implementing the provisions set out in Clause 3, Article 4 of this Circular.

3. Implement decisions on handling violations issued by the customs authority in accordance with regulations (if any).

Article 10. Refund of Taxes, Non-collection of Taxes on Temporary Import Declarations

1. Regarding tax refunds and non-collection of taxes, it shall be carried out in accordance with Circular No. 38/2015/TT-BTC.

2. For fuel supplied to entities specified in Clause 5, Article 35 of Decree No. 83/2014/NĐ-CP at the Customs Sub-department at the border gate where the departure customs procedures for vessels have not been completed electronically (E-Manifest), when refunding taxes or non-collecting taxes, the Trader must submit additional Port Departure Permits.

Section 2

Customs Procedures for Exported and Re-exported Fuel, Chemicals, and Gas

Article 11. Place for Customs Procedures

1. Exported gasoline, chemicals, and gas shall have their customs procedures carried out at the Border Gate Customs Sub-Department.

2. Re-exported gasoline, chemicals, and gas shall have their customs procedures carried out at the Customs Sub-Department where the temporary import declaration for that batch of gasoline, chemicals, and gas was made; or at the Customs Sub-Department outside the border gate where the trader has an inland warehouse to store imported gasoline, chemicals, and gas.

3. Exported and re-exported gasoline, chemicals, and gas shall be exported abroad through international border gates and main border gates as prescribed by law.

Article 12. Customs Documents

1. Customs documents for exporting gasoline, chemicals, and gas:

a) Export Declaration Form with information according to Appendix II issued together with Circular No. 38/2015/TT-BTC.

In case of implementing on paper customs declaration forms as stipulated in Clause 2, Article 25 of Decree No. 08/2015/NĐ-CP, the declarant shall fill out and submit two original copies of the export goods declaration form according to the HQ/2015/XK model in Appendix IV issued together with Circular No. 38/2015/TT-BTC;

b) Copy of business license for exporting and importing gasoline: one copy;

c) Certificate of eligibility for exporting and importing gas or equivalent document: one copy;

d) Quantity certification (for cases specified in Point a, Clause 4, Article 4 of this Circular): one copy.

đ) Commercial invoice: one copy;

e) Document clearly stating the origin of exported gasoline and gas (from the trader's imports or purchases from the main importer or sourced from production and blending): one copy;

g) Confirmation document from the Ministry of Industry and Trade regarding registration of production and import plans for raw materials and consumption of petroleum products: one copy;

h) Export permit for goods requiring an import permit: one original copy;

In case the national single window mechanism is applied, the specialized state management agency will send the documents specified in Points b, c, g, and h of this Clause in electronic form through the National Single Window Portal, and the declarant does not need to submit them when handling customs procedures.

2. Customs documents for re-exporting gasoline, chemicals, and gas:

a) In addition to the documents required to be submitted as stipulated in Points a, b, c, d, đ, and h of Clause 1 of this Article, the trader must also submit one copy of the sales contract and its annexes (if any);

b) If the temporary import consignment is declared on a paper declaration form according to the HQ/2015/NK model in Appendix V issued together with Circular No. 38/2015/TT-BTC, then when handling re-export procedures, the declarant may declare on a paper customs declaration form according to the HQ/2015/NK model in Appendix V issued together with Circular No. 38/2015/TT-BTC;

c) When handling re-export procedures, the trader must report information about the temporary import declaration number, the row number on the temporary import declaration corresponding to each row of re-exported goods for the system to track and offset; the system automatically offsets according to the quantity on the temporary import declaration.

A temporary import declaration can be used multiple times for re-export procedures; one re-export declaration form can only be reported based on one corresponding temporary import declaration form. The Customs Sub-Department registering the re-export declaration form will check the information on the temporary import declaration form on the system to handle the re-export procedures.

In case of declaring on a paper customs declaration form, the declarant must specifically indicate which temporary import declaration number in the "Accompanying Documents" section of the export goods declaration form according to the HQ/2015/XK model in Appendix IV issued together with Circular No. 38/2015/TT-BTC.

Article 13. Responsibilities of the Customs Sub-Department handling export and re-export procedures

1. Implement customs procedures, supervision, and management tasks according to the corresponding types as stipulated in Circular No. 38/2015/TT-BTC and this Circular.

2. Inspect the condition of compartments containing fuel oil, chemicals, and gas on the means of transport. If there is no suspicion and it meets the conditions for customs sealing, the trader may pump fuel oil, chemicals, and gas into the means of transport.

3. After the trader completes pumping fuel oil, chemicals, and gas into the compartments of the means of transport, the customs officer shall seal the compartments of the means of transport in accordance with regulations.

4. In cases where fuel oil, chemicals, and gas are exported or re-exported through a different border gate from the one where the export or re-export procedures were handled to be exported abroad or exported or re-exported to the entity specified in Point b Clause 4 Article 35 Decree No. 83/2014/ND-CP, Clause 3 Article 19, Clause 2 Article 35 Decree No. 19/2016/ND-CP: The Customs Sub-Department handling the export or re-export procedures shall be responsible for leading and coordinating with the Customs Sub-Department at the export border gate in the handover, management, and supervision of the transportation process of exported or re-exported fuel oil, chemicals, and gas.

5. In cases where the Customs Sub-Department handling the export or re-export of fuel oil to the entity specified in Point b Clause 4 Article 35 Decree No. 83/2014/ND-CP is different from the Customs Sub-Department handling the import or temporary import procedures: The Customs Sub-Department handling the export or re-export procedures shall be responsible for leading and coordinating with the Customs Sub-Department handling the import or temporary import procedures in the handover, management, and supervision of the transportation process of exported or re-exported fuel oil.

Article 14. Responsibilities of the Customs Sub-Department at the export border gate; the Customs Sub-Department managing enterprises purchasing fuel oil, gas as stipulated in Point b Clause 4 Article 35 Decree No. 83/2014/ND-CP, Clause 3 Article 19, Clause 2 Article 35 Decree No. 19/2016/ND-CP

1. Implement customs procedures, supervision, and management tasks according to the corresponding types as stipulated in Circular No. 38/2015/TT-BTC and this Circular.

2. For fuel oil, chemicals, and gas exported or re-exported through land border gates:

a) Inspect the customs seals on tanks, reservoirs, and compartments containing fuel oil, chemicals, and gas on the means of transport. If the seals remain intact, supervise the export of goods through the border gate to ensure that the entire consignment must be fully exported through the border (in the case of re-export through a land border gate);

b) In cases where the customs seals are found to be not intact or there are signs of violations regarding changes in quantity, weight, or type of fuel oil, chemicals, and gas, the customs authority shall select an accredited conformity assessment organization designated for inspection to serve state management or have the trader conduct an appraisal (if the accredited conformity assessment organization has refused in writing). If the appraisal result matches the dossier, issue a Record of Confirmation and supervise the export of goods through the border gate. If the appraisal determines changes in quantity, weight, or type, issue a Violation Record and handle according to the law;

c) When the means of transport carrying exported or re-exported fuel oil, chemicals, and gas returns (excluding sea exports), the customs officer shall inspect the inbound means of transport in accordance with regulations to detect smuggled goods or fuel oil, chemicals, and gas not fully exported or re-exported being resold domestically.

3. For fuel oil and gas supplied (re-exported) to the entity specified in Point b Clause 4 Article 35 Decree No. 83/2014/ND-CP, Clause 3 Article 19, Clause 2 Article 35 Decree No. 19/2016/ND-CP: The Customs Sub-Department managing the enterprise shall perform the tasks stipulated in Clause 1 of this Article.

4. The quantity of fuel oil, chemicals, and gas declared on one (1) export or re-export declaration transported on one (1) or multiple means of transport must be fully exported in one (1) time through one border gate or to the entity specified in Point b Clause 4 Article 35 Decree No. 83/2014/ND-CP, Clause 3 Article 19, Clause 2 Article 35 Decree No. 19/2016/ND-CP (except for fuel oil supplied to aircraft as provided in Section 10 Chapter II Circular this).

Article 15. Responsibilities of Business Entities

1. Implement customs procedures as prescribed.

2. Ensure that goods remain in their original condition and are sealed by customs during transportation to the export border gate and to enterprises specified in Point b Clause 4 Article 35 Decree No. 83/2014/ND-CP, Clause 3 Article 19, and Clause 2 Article 35 Decree No. 19/2016/ND-CP.

3. In cases where fuel, chemicals, or gas are re-exported through a different border gate from the one where the re-export customs procedures were carried out, the business entity shall be responsible for transporting along the designated route, stopping at designated points, within the designated time frame, and at the designated border gate registered with the customs authority, and ensuring the goods remain in their original condition and are sealed by customs. The transportation time for fuel, chemicals, or gas after being loaded onto the transport vehicle for re-export to the re-export border gate shall not exceed five (5) days.

In cases where it is objectively impossible to transport goods along the designated route or within the designated timeframe, the business entity must submit a written explanation detailing the reasons, measures taken, and corrective actions to the Customs Sub-Department where the declaration form was registered and the Customs Sub-Department at the export border gate for monitoring and supervision.

4. Update complete and accurate data according to the criteria of the electronic customs declaration system; ensure the accuracy, truthfulness, and consistency of the customs declaration file with the declared data.

Section 3

Customs Procedures for Fuel, Chemicals, and Gas Transferred for Domestic Consumption

Article 16. Implementation Principles

1. Fuel, chemicals, and gas temporarily imported for domestic consumption shall comply with the provisions set forth in Clause 5 Article 25 Decree No. 08/2015/ND-CP.

2. The transfer for domestic consumption can only be carried out after the declarant has completed the customs procedures for the new customs declaration form.

3. Fuel, chemicals, and gas temporarily imported which are subject to state quality inspection upon importation must also undergo state quality inspection when transferred for domestic consumption (except in cases where state quality inspection was already conducted during temporary importation procedures).

4. For fuel, chemicals, and gas transferred for domestic consumption, the taxpayer must declare and pay all taxes and penalties as prescribed.

Article 17. Place of Customs Procedures

Customs procedures for transferring fuel, chemicals, and gas for domestic consumption shall be carried out at the Customs Sub-Department where the temporary import declaration form was registered or at the Customs Sub-Department outside the border gate where the quantity of fuel, chemicals, and gas to be transferred for domestic consumption is stored.

Article 18. Customs Documents

1. The business entity shall register the customs declaration form according to the corresponding type of procedure as stipulated in Clause 2 Article 16 Circular No. 38/2015/TT-BTC and this Circular.

2. In cases where fuel, chemicals, or gas belong to the List of Imported Goods Subject to State Quality Inspection, the business entity must submit a copy of the Notification of Results of State Quality Inspection when carrying out temporary import procedures or a copy of the Notification of Results of State Quality Inspection when carrying out procedures for transferring for domestic consumption (for cases where quality inspection was not conducted during temporary importation): one copy.

3. In cases where fuel, chemicals, or gas transferred for domestic consumption are taken from other domestic storage facilities of the business entity (different from the storage facility used during temporary importation procedures), the business entity must submit an additional copy of the Notification of Results of State Quality Inspection and the Notification of Results of Quantity Inspection at that domestic storage facility.

4. The quantity of fuel, chemicals, or gas transferred for domestic consumption shall be based on the quantity of fuel, chemicals, or gas temporarily imported (with a Quantity Certification) and the results of the backward deduction and settlement of the quantities declared on customs declaration forms for re-exported fuel, chemicals, or gas that have completed customs procedures as prescribed by those declaration forms.

Article 19. Responsibilities of the Customs Branch where the domestic consumption transfer procedures are carried out

1. Implement customs procedures according to the corresponding import form.

2. Adjust the tax amount of the old customs declaration corresponding to the quantity of goods transferred for domestic consumption declared on the new customs declaration as follows:

a) In cases where the taxpayer has not yet paid the tax of the old customs declaration: After the tax amount of the new declaration has been paid, the customs authority shall issue a Decision to adjust and reduce the tax amount of the old declaration;

b) In cases where the taxpayer has already paid the tax of the old customs declaration: The customs authority shall issue a Decision to adjust and reduce the tax amount of the old customs declaration, then proceed with refunding the tax while offsetting between the tax amount of the old customs declaration and the tax amount of the new customs declaration (to be processed similarly to overpaid taxes). If the tax amount of the old customs declaration is less than the tax amount due on the new customs declaration, the taxpayer must pay the remaining amount or offset the excess tax from another declaration against the remaining tax due before completing the domestic consumption transfer procedure. If there is an excess, the customs authority will refund it in accordance with regulations. The process of offsetting or refunding shall be implemented in accordance with Clause 3, Article 49 of Circular No. 38/2015/TT-BTC.

The Tax Adjustment Decision shall be made in Form No. 03/QĐĐC/TXNK Appendix VI issued together with Circular No. 38/2015/TT-BTC.

The time limit for refunding the tax while offsetting between the tax amount of the old customs declaration and the tax amount of the new customs declaration shall be implemented in accordance with Clause 3, Article 49 of Circular No. 38/2015/TT-BTC. During the period when the customs authority processes the refunding of the tax while offsetting between the tax amount already paid on the old customs declaration and the tax amount of the new customs declaration, the taxpayer shall not be subject to late payment penalties.

Article 20. Responsibilities of the Trader

1. Implement the provisions set forth in Articles 16, 17, and 18 of this Circular.

2. Be responsible for transferring domestic consumption of the quantity of fuel, chemicals, and gas temporarily imported but not re-exported or partially re-exported within the allowed stay period in Vietnam.

Implement the decision to handle violations by the customs authority in cases of transferring domestic consumption of fuel, chemicals, and gas temporarily imported beyond the re-export deadline.

3. Declare and pay the full tax as prescribed on the new customs declaration and clearly indicate the number of the initial temporary import goods customs declaration, the method of transferring domestic consumption in the "Notes" section of the electronic customs declaration or in the "Other Records" section of the paper customs declaration.

In cases where the taxpayer transfers domestic consumption but does not voluntarily declare and pay the tax to the customs authority, if the customs authority or other competent agency discovers this during inspection, the taxpayer will be determined to owe the tax amount based on the initial temporary import goods customs declaration and will be penalized according to current regulations. The taxpayer is responsible for paying the full amount of outstanding tax, late payment fees, and fines (if applicable) as decided by the customs authority.

Section 4

Customs procedures for fuel, chemicals, and gas in transit trade; fuel, chemicals, and gas in transit

Article 21. Customs Procedures

1. Petrol, chemicals, gas for transshipment transported directly from the exporting country to the importing country without passing through a Vietnamese border gate shall not be subject to customs procedures.

2. Petrol, chemicals, gas for transshipment transported from the exporting country to the importing country, entering the storage area at Vietnamese seaports (without being placed in bonded warehouses or transfer zones):

The Customs Sub-Department where the transshipped imported goods are located shall implement supervision over the goods until the petrol, chemicals, and gas are exported out of Vietnam according to Point b Clause 2 Article 89 Circular No. 38/2015/TT-BTC.

3. Petrol, chemicals, gas transported from the exporting country to the importing country via a Vietnamese border gate and placed in bonded warehouses or transfer zones at Vietnamese ports shall follow the customs procedures for goods entering and exiting bonded warehouses and transfer zones at Vietnamese ports.

Article 22. Customs Procedures, Customs Inspection, and Supervision for Petrol, Chemicals, Gas in Transit

Implement according to the provisions of Article 43 Decree No. 08/2015/NĐ-CP and Articles 50, 51, and 52 Circular No. 38/2015/TT-BTC.

Section 5

Customs procedures for imported raw materials for production and blending of petrol, gas; processing for export of petrol, gas

Article 23. Customs Procedures

1. Raw materials imported for the production and blending of petrol, gas for export shall be carried out according to the guidelines for imported raw materials for the production of export goods as stipulated in Circular No. 38/2015/TT-BTC.

2. In cases where traders with the function of exporting and importing petrol, gas import raw materials for blending petrol, gas, then transport the petrol, gas to another location outside the production site for export procedures, the following applies:

a) Traders must submit a written notice to the Customs Sub-Department at the port of entry for raw materials and the Customs Sub-Department at the port of exit for products for monitoring purposes;

b) The storage location for export products must be within the jurisdiction of the Customs Sub-Department at the port of exit and designated as a collection point for inspection of export goods at the border;

c) The Customs Sub-Department at the port of entry for raw materials and the Customs Sub-Department at the port of exit for products must maintain records of the quantity of products transported in and out as reported by the trader.

Article 24. Customs Procedures

Raw materials imported for processing and exporting petrol, gas shall be carried out according to the guidelines for imported raw materials for processing and exporting products as stipulated in Circular No. 38/2015/TT-BTC.

Chapter 6

Customs procedures for gas, export and import raw materials via dedicated pipelines

Article 25. Special Provisions

1. Determining the volume of gas, raw materials imported:

a) Exporters must install flow meters to determine the total volume of gas, raw materials exported, and importers must install flow meters to determine the total volume of gas, raw materials imported, specifically:

a.1) Flow meters for determining the volume of gas, raw materials exported and imported must be installed in easily inspectable and observable locations and must adhere to the following principles:

a.1.1) For exporters of gas, raw materials: The flow meter for measuring the volume of gas, raw materials exported must be installed at the starting point of the pipeline supplying gas, raw materials (the above-ground point before the pipeline goes underground).

a.1.2) For importers of gas, raw materials: The flow meter for measuring the volume of gas, raw materials imported must be installed at the starting point of the pipeline supplying gas, raw materials (the above-ground point before the pipeline supplies into the factory).

a.1.3) In cases where parallel pipelines (branch pipelines) are installed, whether or not flow meters are installed on branch pipelines, it must be ensured that gas, raw materials can only be supplied through one branch pipeline. Other branch pipelines must be closed off and sealed by customs.

b) Declaration of the volume of gas, raw materials on the export declaration form for gas, raw materials via pipeline:

Exporters of gas, raw materials must declare the volume of gas, raw materials exported and imported based on:

b.1) Export declaration form;

b.2) Import declaration form;

b.3) In cases where the volume of gas, raw materials exported does not match the total volume of gas, raw materials imported by importers on the same pipeline, the exporter of gas, raw materials may supplement the declaration according to the law;

b.4) Confirmation record of the flow meter readings by the exporter of gas, raw materials and importers of gas, raw materials.

2. Principles of supervision and management:

a) Based on the quota, tolerance, pressure of compressed gas, raw materials (including the rate of gas, raw material loss along the pipeline) established by the importer and exporter of gas, raw materials, the customs authority will supervise and manage according to the following principle:

The total volume of gas, raw materials shown on the flow meter of the supplier (seller) equals the volume received by the recipient (buyer) plus the volume of gas, raw materials remaining in the pipeline. The importer and exporter are fully responsible under the law if fraud is detected.

b) Flow meters for measuring gas, raw materials must be inspected, certified, sealed, and regularly checked according to the law by the state agency for standardization and measurement.

c) The Head of the Customs Branch decides on actual inspection, determines the time Points and number of times to confirm meter readings within a specified period for verification and inspection purposes, and notifies relevant traders. The results of the meter and pipeline verification serve as the basis for recording the inspection results. In cases where there are doubts about the verification results, the customs authority selects an accredited conformity assessment organization for management purposes or a trader verifier (in cases where the accredited conformity assessment organization has refused in writing). The conclusion of the accredited conformity assessment organization for management purposes or the trader verifier has binding force for the parties to implement. If the declarant disagrees with this conclusion, they shall file a complaint in accordance with the law.

Article 26. Place of Customs Procedures

At the Customs Branch managing exporters and importers of gas and raw materials.

Article 27. Customs Documents

For customs documents related to the export and import of gas and raw materials via dedicated pipelines, they shall be implemented according to the guidelines for petroleum products and gas exports and imports as stipulated in Article 7 and Article 12 of this Circular.

Article 28. Responsibilities of the Customs Branch Managing Exporters and Importers of Gas and Raw Materials

1. Upon receipt of the notification document regarding the supply of gas and raw materials, the underground pipeline map for gas and raw material supply, and the agreement memorandum between the exporter and importers, the managing Customs Branch is responsible for arranging staff to supervise and sign off on the meter readings at the agreed confirmation time. In cases where it cannot be carried out, it must notify the traders and specify the reasons; agree on an alternative confirmation time.

2. Supervise the confirmation of meter readings for the exporter and importers at the same time Point.

3. At the start of gas and raw material supply: Register the customs declaration based on the contract or estimated consumption level.

4. When confirming the meter readings for the case where the exporter and importers register monthly declarations, confirm the meter readings monthly at the exporter's and importers' meters at the agreed time Point and settle the account monthly.

5. For cases where the exporter registers annual declarations but exports monthly, confirm the exporter's monthly gas and raw material export declaration based on the importer's meter readings; confirm the importer's monthly gas and raw material import declaration based on the importer's meter readings.

6. Confirm the meter readings of the exporter and importers at the same time Point according to the agreement memorandum when the contract ends.

Based on the invoice and issuance documents from the seller and the memorandum confirming the meter readings of the exporter and importers, along with the verification results from the independent verifier, clear the consignment for release.

Article 29. Responsibilities of Business Operators

1. For Export Business Operators:

a) Before supplying gas or raw materials to importing parties on the same pipeline, the export business operator shall carry out the following:

a.1) Submit a notification document to the Customs Sub-Department regarding the use of the pipeline for supply to importing parties, including: A map of the gas or raw material supply pipeline confirmed by the Industrial Zone Management Board, a Memorandum of Understanding on joint gas or raw material supply through the same pipeline between the export business operator and the import business operators, confirming the meter reading index registration time when filing customs declarations, signed by the export business operator and the import business operators;

a.2) In cases where monthly export declaration and import declaration for gas or raw materials are registered, the export business operator and the import business operators shall agree on a day within the month according to the Memorandum of Understanding to register opening declarations for exporting and importing quantities of gas or raw materials based on contracts or estimated consumption levels, and pay taxes as stipulated in Article 36 of Circular No. 38/2015/TT-BTC;

a.3) In cases where a single export declaration is registered within the contract period not exceeding one year for multiple exports of gas or raw materials, the export business operator and the import business operators shall agree on a day to register declarations monthly. The export business operator shall declare the quantity of gas or raw materials based on the meter reading index of the import business operator on the day the import business operator confirms the meter reading index at their location;

b) The export business operator and the import business operators shall agree on the confirmation date of the meter reading index for settlement of the export declaration for gas or raw materials upon completion of the contract. Based on this Memorandum, the export business operator shall notify the managing Customs Sub-Department in writing three working days before the confirmation date of the meter reading index;

c) The confirmation date of the meter reading index will serve as the basis for calculating the volume of gas and raw materials from that date until the next confirmation date of the meter reading index;

d) The export business operator shall base on the actual pipeline supply conditions and physical properties of each type of gas or raw material to establish pressure tolerance standards (including lost volumes) suitable for the actual meter tolerance standards and be responsible for these standards under the law. In case of doubt, the Director of the Customs Sub-Department may request the export business operator to seek independent appraisal of these standards;

đ) In cases of pipeline changes such as maintenance, replacement, or underground pipeline connection for gas or raw material supply to import business operators, the export business operator must comply with the provisions set forth in Point a.1 and a.2 of Clause 1 of this Article;

2. For Import Business Operators of Gas or Raw Materials:

They are responsible for agreeing on the initial declaration registration date for importing gas or raw materials and the confirmation date for monthly and annual settlement quantities according to the Memorandum among the parties as specified in Point a.2 of Clause 1 of this Article.

Section 7

Customs procedures for exporting and re-exporting fuel oil for ships

Article 30. Place for Customs Procedures

Exported and re-exported fuel for ships shall be processed 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 inland warehouse to store imported fuel or temporarily imported fuel.

Article 31. Customs Documents

1. For fuel exports:

The documents include certificates as prescribed in Clause 1, Article 12 of this Circular. In addition, the trader must submit:

a) A copy of the business registration certificate and agency contract with the ship supply company: one copy (to be submitted once);

b) Order from the captain or ship owner or ship agent or person authorized by the transport vehicle owner: one original or fax; email; telex confirmed by the director or a person authorized by the director to sign, stamp, and fully bear legal responsibility for the legality of the document;

c) Warehouse dispatch note: one copy;

d) Fuel delivery receipt between the transport vehicle transporting fuel and the ship: one copy;

đ) Sales invoice or payment document: one copy.

2. For fuel re-exports:

The documents include certificates as prescribed in Clause 2, Article 12 of this Circular. In addition, the trader must submit:

a) A copy of the business registration certificate and agency contract with the ship supply company: one copy (to be submitted once);

b) Order from the captain or ship owner or ship agent or person authorized by the transport vehicle owner: one original or fax; email; telex confirmed by the director or a person authorized by the director to sign, stamp according to regulations, and fully bear legal responsibility for the legality of the document. The order must clearly state:

b.1) The next port of call is a foreign port;

b.2) If the next port is a Vietnamese sea or river port (ship changing ports), there must be a quota of fuel consumption for the domestic route (from the current port to the exit port managed by another provincial or municipal customs department);

b.3) Quantity of fuel for international routes;

b.4) The estimated departure time must be consistent with the validity period of the declaration form and the storage time of re-exported fuel in Vietnam;

b.5) Name, type, and number (if any) of the ship purchasing fuel from the temporary import declaration;

b.6) Commitment regarding the accuracy and proper use of the fuel quantity.

c) Warehouse dispatch note: one copy;

d) Fuel delivery receipt between the transport vehicle transporting fuel and the ship: one copy;

đ) Sales invoice or payment document: one copy.

Article 32. Responsibilities of the Customs Sub-Department where export and re-export procedures are carried out; Customs Sub-Department outside the border gate where there is an inland warehouse containing imported or temporarily imported fuel

1. Implement procedures and supervision work as prescribed in Circular No. 38/2015/TT-BTC and this Circular.

2. In cases where fuel is supplied to ships at the Customs Sub-Department where export and re-export procedures are carried out or at the Customs Sub-Department outside the border gate where there is an inland warehouse containing imported or temporarily imported fuel:

a) Supervise the supply of fuel to ships from when the fuel is pumped from the warehouse to the ship or to the transport vehicle and handed over entirely to the ship according to Point b.2, Clause 2, Article 4, and establish a Supervision Confirmation Record according to Form 01/BBGS/XDCUTB issued along with this Circular;

b) Based on the quantity of fuel on the fuel delivery receipt and the fact that the ship has actually departed (based on the ship departure notification on the Electronic Customs System E-Manifest or the General Declaration of the Departing Ship of the Customs Sub-Department completing the departure procedures for the ship in the case of manual departure procedures), the customs officer confirms "Goods have passed the supervision area" on the system or on the paper customs declaration about the actual quantity of re-exported fuel;

c) In cases where fuel is supplied to ships but due to objective reasons, the ship does not accept the quantity of fuel ordered or accepts less than the declared quantity on the export or re-export declaration, the customs officer responsible for supervision must confirm and record on the system or on the export or re-export declaration the actual quantity of exported or re-exported fuel and request the trader to submit the original fuel delivery receipt;

d) Focus supervision on ships that have received fuel supply but are still moored at the port without departing.

3. In cases where fuel is supplied to ships at the Customs Sub-Department where the ship is moored:

a) Establish a fuel supply handover record and seal the export or re-export documents according to regulations for goods transferred through border gates. On the handover record, it must describe in detail the condition of the supplied fuel (name of goods, type of goods, quantity of goods); the condition of the transport vehicle supplying the fuel (name, characteristics, route, date, time of departure; sealing condition); the condition of the ship (name, characteristics, route, date, time of departure);

b) Take the lead and coordinate with the Customs Sub-Department where the ship is moored in the handover, management, and supervision of the process of transporting and supplying fuel to ships;

c) Coordinate with the Customs Sub-Department where the ship is moored to handle cases where the ship does not accept the quantity of fuel according to the purchase contract or the order or accepts less than the declared quantity on the export or re-export declaration as prescribed in Clause 12, Article 4 of this Circular.

4. Open an import declaration corresponding to the domestic route fuel consumption and open a re-export declaration for the actual re-exported fuel; calculate and collect taxes on the domestic route fuel consumption or the fuel already processed for re-export for ships running international routes but due to objective reasons, the schedule has changed (with additional domestic routes). The tax calculation time is the time of opening a new declaration, and the tax rate is based on the price on the temporary import declaration.

5. Based on the order submitted by the trader as prescribed in Point b, Clause 2, Article 31 of this Circular, monitor and require enterprises to explain the fuel quota if there are signs of violation; coordinate with relevant authorities and inspection agencies to handle violations when the trader violates the fuel quota.

6. In case a Trader registers multiple export declarations for fuel supply to international shipping vessels departing from the same temporary import declaration at the same time Point:

a) For the first export declaration:

a.1) The Trader shall register the export declaration and carry out the fuel loading onto the transport means under the supervision of customs officials;

a.2) Upon completion of the loading with accurate data, the Trader shall complete supplementary procedures to adjust the quantity on the declaration;

a.3) Customs officials shall seal and clear the declaration and proceed with other procedures as prescribed;

b) In case of registering the second (or subsequent) export declaration simultaneously while the first export declaration has not yet been cleared:

b.1) The Trader shall submit a written notice of the plan for fuel re-export to the Customs Sub-Department handling the re-export procedures, requesting permission to load fuel onto the transport means before registering the export declaration, under the supervision of the customs authority. The notice must clearly state the time, location, transport means, type of goods, quantity, and commitment to bear legal responsibility for the goods;

b.2) Upon approval by the Head of the Sub-Department, customs officials shall supervise the loading process and apply seals according to Clause 2 and Clause 3, Article 13 of this Circular;

b.3) The Trader shall be responsible for maintaining the original condition of the goods and the sealed transport means within the customs surveillance area;

b.4) Once the previous export declaration has been cleared, the Trader shall continue to register the export declaration for the shipment according to the submitted notice. The customs authority shall continue to follow the prescribed procedures;

b.5) The transport means shall only leave the customs surveillance area after the customs official completes the file and hands over the Handover Certificate to the Export Port Customs Sub-Department;

Article 33. Responsibilities of the Customs Sub-Department where the vessel docks

1. In case the vessel receives fuel supply and processes departure procedures at the same Customs Department of a province or city:

a) Accept the Fuel Supply Handover Certificate as stipulated in Point a, Clause 3, Article 32 of this Circular. Supervise the fuel supply to the vessel as prescribed in Point b.2, Clause 2, Article 4 of this Circular and issue the Confirmation Certificate according to Form 02/BBGS/XDCUTB issued together with this Circular; notify the Customs Sub-Department handling the export or re-export procedures for any arising issues;

b) Follow the provisions set forth in Points b, c, and d, Clause 2, Article 32 of this Circular;

2. In case the vessel has received fuel supply but has not departed and changes its departure schedule (changes port) without having established the domestic consumption quota for fuel as stipulated in Point b.2, Clause 2, Article 31 of this Circular, the Customs Sub-Department where the vessel docks:

a) Receive information through the E-Manifest Electronic Customs System if the vessel processes port change procedures electronically, or the General Declaration for Vessel Port Change from the Customs Sub-Department completing the port change procedures if the vessel processes port change manually;

b) Require the Trader to comply with the provisions of Clause 4, Article 35 of this Circular, Article 20, and Clause 2, Article 51 of Circular No. 38/2015/TT-BTC;

c) Notify the Customs Sub-Department handling the export or re-export procedures for coordination in handling. Fax the Notification and Information Exchange Form to the Customs Sub-Department handling the vessel's departure for coordination;

d) Receive the faxed reply Information Exchange Form from the Customs Sub-Department completing the departure procedures for the vessel;

đ) Based on the departure date of the vessel on the Information Exchange Form of the Customs Sub-Department handling the vessel's departure:

đ.1) If the vessel's departure date is still valid for the re-export declaration, the customs official supervising the fuel supply to the vessel shall confirm "Goods have passed the surveillance area" on the system or on the paper customs declaration regarding the exported or re-exported fuel quantity as prescribed;

đ.2) If the vessel's departure date exceeds the validity period of the re-export declaration, notify the Customs Sub-Department handling the export or re-export procedures for coordination in handling.

Article 34. Responsibilities of the Customs Sub-Department at the Port of Departure for Exporting Vessels

1. Receive information from the Customs Sub-Department where export procedures were conducted.

2. Receive information and the Information Exchange Form from the Customs Sub-Department responsible for monitoring fuel supply via fax.

3. After completing the departure procedures for the vessel, confirm and fax back the Information Exchange Form to the Customs Sub-Department responsible for monitoring fuel supply.

4. Retain the Information Exchange Form in accordance with regulations.

Article 35. Responsibilities of the Trader

1. Declare the import for business transaction for the quantity of fuel consumed on domestic routes at the Customs Sub-Department where the temporary import declaration was registered (consistent with the quota of fuel for domestic routes submitted by the trader to the customs authority) and declare the re-export for the actual quantity of fuel re-exported at the Customs Sub-Department where the re-export declaration was registered.

2. Pay all types of taxes as prescribed for the quantity of fuel used on domestic routes as stipulated in Clause 4, Article 32 of this Circular.

3. For Vietnamese-flagged vessels operating international routes departing from Vietnam:

Each time the trader supplies (re-exports) fuel, they must only supply the exact quantity of fuel according to the order placed by the ship's captain or the ship owner or the ship owner's agent or the person authorized by the transport vehicle owner; or the Contract signed between the fuel supplier and the ship owner or the ship owner's agent or the company managing the operation of the vessel (if applicable).

4. In cases where fuel is supplied (already processed for re-export) to vessels but due to objective reasons, the vessels do not depart on international routes or depart but run additional domestic routes, the ship's captain or the ship owner or the person authorized by the transport vehicle owner shall be responsible for notifying the Customs Sub-Department where the export and re-export procedures were conducted, and the Customs Sub-Department at the port of departure (for cases where the vessel departs from a different port than the one where the re-export procedures were conducted) so that subsequent procedures can be handled and fully bear legal responsibility for the notification and its contents.

5. After completing the delivery of fuel to the vessel, the trader submits the original Fuel Delivery Receipt between the trader and the ship's captain or the person authorized by the transport vehicle owner to the customs authority responsible for supervising the fuel pumping process.

6. The trader is responsible for paying taxes as prescribed for the quantity of fuel that has been processed for re-export but used on domestic routes.

Section 8

Customs Procedures for Exporting and Re-exporting Fuel for Aircraft

Article 36. Customs Procedures

1. Customs procedures for exporting and re-exporting fuel for aircraft shall be carried out in accordance with the provisions for declaring a single customs declaration for multiple exports or re-exports (fuel delivery before declaration) and must comply with the provisions of Clause 8, Article 25 of Decree No. 08/2015/ND-CP.

2. The trader declares one customs declaration for all international airlines or one customs declaration for Vietnamese airlines conducting international departures.

Article 37. Customs Documents

1. For fuel exports:

Implemented in accordance with Clause 1, Article 12 of this Circular, Point b.2, Clause 1, Article 93 of Circular No. 38/2015/TT-BTC.

2. For fuel re-exports:

In addition to the documents required to be submitted as stipulated in Clause 2, Article 12 of this Circular, Point b.2, Clause 1, Article 93 of Circular No. 38/2015/TT-BTC, the trader shall submit the following additional documents:

a) Certificate of Business Registration for fuel and having been granted a license by the Civil Aviation Administration of Vietnam to provide aviation services (type of service being aviation fuel supply) at airports in accordance with Circular No. 16/2010/TT-BGTVT dated June 30, 2012 issued by the Minister of Transport detailing management and operation of airports: one copy;

b) In cases where flights of airlines do not have Contracts (charter flights paid in cash), the trader shall submit the Order of the company managing the operation of the aircraft: one original; one fax copy; one email copy; one telex copy with confirmation signed and stamped by the director or a person authorized by the director in accordance with regulations and fully bear legal responsibility for the legality of the document.

The Order must clearly state the following: name and address of the buyer and seller; expected quantity to be loaded; unit price; confirmation signatures of both parties; quota of fuel for domestic routes (for cases where the aircraft departs and runs domestic routes); quota of fuel for international flights; flight route; expected fuel usage; commitment to the accuracy and proper use of the fuel.

Article 38. Responsibilities of the Customs Sub-department handling export procedures, re-export procedures; Customs Sub-department at the airport of departure

1. Implement the provisions set out in Point c Clause 1 Article 93 Circular No. 38/2015/TT-BTC and this Circular.

2. The Customs Sub-department at the airport of departure shall conduct individual shipment monitoring based on cargo receipt and delivery documents (Sales Invoice, Warehouse Exit Slip) presented by the exporter, confirm "goods have been exported," and perform other tasks as prescribed for single declaration procedures under Article 93 of Circular No. 38/2015/TT-BTC.

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

a) Customs officers shall receive from the airline the fuel consumption standard for domestic flights (the airline is fully responsible for this standard under the law).

b) Based on the fuel consumption standard for domestic flights, the supervising officer shall confirm the quantity of fuel re-exported from the airport of departure.

c) Calculate and collect taxes on the portion of fuel that has undergone re-export procedures for domestic flight segments within an international route journey.

4. The Customs Sub-department (where temporary import fuel procedures were handled) shall implement tax refunds or non-collection of taxes on temporary import declarations as prescribed.

Article 39. Responsibilities of the Trader

1. Implement the provisions set out in Point b Clause 1 Article 93 Circular No. 38/2015/TT-BTC.

2. Before receiving goods, the trader must present cargo receipt and delivery documents (Sales Invoice, Warehouse Exit Slip) to the customs authority for supervision purposes. The Sales Invoice must clearly indicate the name, type, and identification number of the vessel purchasing fuel from the temporary import source.

CHAPTER III

CUSTOMS PROCEDURES FOR EXPORT AND IMPORT OF CRUDE OIL

Article 40. Place of Customs Procedures

At the convenient Customs Sub-department.

Article 41. Customs Documents

1. Follow the regulations for imported and exported gasoline, chemicals, and gases as stipulated in Articles 7 and 12 of this Circular.

2. Documents to be submitted at the time of official price determination:

a) The time of official price determination is the time agreed upon in the Sales Contract.

Official pricing declaration shall be carried out according to the provisions set out in Point b.1 Clause 1 Article 17 of Circular No. 39/2015/TT-BTC.

b) Documents to be submitted at the time of official price determination:

b.1) Commercial Invoice or Value Added Tax Invoice: 1 copy;

b.2) Notification of inspection results regarding quantity: 1 copy.

Article 42. Responsibilities of the Customs Sub-department handling export and import procedures

1. Implement procedures and supervision work as prescribed in Circular No. 38/2015/TT-BTC and this Circular.

2. Conduct confirmation of crude oil exports through monitored areas according to the provisions set out in Point c.4 Clause 1 Article 52 of Circular No. 38/2015/TT-BTC.

3. Carry out inspections and supervision of crude oil exports at offshore oil ports according to the provisions set out in Point b Clause 5 Article 4 of this Circular. If the Customs Sub-department registering the customs declaration does not conduct actual inspections, it shall rely on the Notification of Inspection Results.

4. Export declarations for crude oil must be thoroughly reviewed.

Article 43. Responsibilities of the Trader

1. Declare customs information on the declaration form according to the indicators specified in Appendix II issued with Circular No. 38/2015/TT-BTC.

2. Declare official prices according to the provisions set out in Point b.1 Clause 1 Article 17 of Circular No. 39/2015/TT-BTC.

3. Quarterly, on the fifth day of the first month of each quarter, the trader exporting petroleum products must inform the Customs Sub-department handling export procedures of the export plan for that quarter. Information includes: Expected monthly export volume, frequency of exports in the month, pumping or extraction location.

PART IV

CUSTOMS PROCEDURES FOR EXPORT AND IMPORT OF GOODS, TEMPORARY IMPORT RE-EXPORT, TEMPORARY EXPORT RE-IMPORT TO SERVE PETROLEUM ACTIVITIES

Article 44. Customs Procedures

Implemented in accordance with the provisions of Circular No. 38/2015/TT-BTC. In addition, some supplementary guidance is provided as follows:

1. Place for Customs Formalities:

Exported, imported goods, temporarily imported for re-export, temporarily exported for re-import serving oil and gas activities shall be carried out at the convenient Customs Sub-Department.

2. Period for Temporary Import for Re-Export, Temporary Export for Re-Import:

Goods temporarily imported for re-export, temporarily exported for re-import serving oil and gas activities may remain in Vietnam in accordance with the provisions of Article 12 and Article 13 of Decree No. 187/2013/NĐ-CP.

3. Place for Registration of the List of Imported Goods Exempt from Tax Serving Oil and Gas Activities:

Implemented in accordance with the provisions of Clause 4, Article 104 of Circular No. 38/2015/TT-BTC.

The Provincial or Municipal Customs Department issuing the list of tax-exempt goods may separate, issue the tax-exempt list and tracking forms into several annexes according to the applicant's request but must ensure that the total quantity of goods on the separated and issued tracking forms equals the total quantity on the issued tax-exempt list and is consistent with the project objectives.

4. Some Special Cases:

a) For goods temporarily imported for re-export under lease contracts or service contracts not re-exported but transferred to another enterprise in Vietnam under lease contracts or service contracts:

Based on the lease contract or service contract with another oil and gas contractor in Vietnam, the enterprise temporarily importing the goods shall complete the re-export procedures, and the enterprise winning the subsequent oil and gas contract shall complete the temporary import procedures after the completion of the re-export procedures.

The customs declaration documents shall be implemented in accordance with the provisions for imported and exported goods specified in Clause 3, Article 16 of Circular No. 38/2015/TT-BTC, without confirming that the goods have passed through the supervised area.

b) For imported goods serving oil and gas activities for ten (10) years or more, which have exceeded their useful life or are no longer needed:

When liquidating, the enterprise does not need to declare the import declaration form as required and must provide a written commitment stating that the liquidated goods originate from imported goods for oil and gas activities. Related procedures for liquidating imported goods shall be implemented in accordance with the provisions of Article 85 of Circular No. 38/2015/TT-BTC.

Regarding the value of the goods and the year of import, the enterprise shall declare and fully bear responsibility under the law; tax policies shall be implemented in accordance with current regulations.

c) For goods temporarily imported but not re-exported but converted into imported goods to create fixed assets: Implemented in accordance with the provisions of Article 21 of Circular No. 38/2015/TT-BTC.

d) For vessels leased from abroad to serve oil and gas activities upon expiration of the supply contract or service contract signed with oil and gas contractors:

After the vessel lease period expires, the declarant must bring the vessel into the customs supervision area for the customs authority to carry out supervision in accordance with the regulations, while committing to the anchorage period in Vietnam awaiting signing of a new contract.

Upon finding a new contract, the declarant shall complete the re-export declaration and temporary import declaration to transfer the vessel and will be subject to penalties as prescribed.

Article 45. Responsibilities of the Customs Sub-department handling export and import procedures

1. Implement customs procedures as prescribed in this Circular.

2. Determine exported goods in cases where goods for oil and gas activities are exported from land: Implement as prescribed in Article 53 of Circular No. 38/2015/TT-BTC.

3. Determine exported goods in cases where goods for oil and gas activities are exported from offshore oil ports:

a) The customs officer shall compare information on the electronic customs data system with the Bill of Lading or transport documents to determine that goods have been loaded onto the means of transportation for departure or the cargo declaration form (for service oil and gas vessels) to confirm the exported goods.

b) For imported goods liquidated through exportation, the customs officer shall compare information on the imported goods with the exported goods, and the commitment document regarding the origin of the liquidated goods from imported goods for oil and gas activities as the basis for determining the actual status of goods entering and exiting the territory of Vietnam.

4. Conduct inspection and supervision of goods for oil and gas export at offshore oil ports as prescribed in Point b, Clause 5, Article 4 of this Circular.

5. Conduct post-clearance inspection for all declarations of import and export of goods for oil and gas activities at offshore oil ports. In cases where the exporting enterprise is a priority enterprise, there shall be a plan for post-clearance inspection based on regular, spot, or key inspections.

Article 46. Responsibilities of the Trader

1. Implement customs procedures as prescribed.

2. In cases where the Head of the Customs Sub-department decides to directly supervise goods according to the provisions of Point b, Clause 5, Article 4 of this Circular, the Trader shall cooperate with the customs officer in arranging the means of transportation to the storage location of the goods and/or during the transportation process.

CHAPTER V

IMPLEMENTING PROVISIONS

Article 47. Effective Date

This Circular takes effect from July 20, 2016, and revokes the following Circulars:

1. Circular No. 139/2013/TT-BTC dated October 9, 2013, issued by the Minister of Finance, prescribing customs procedures for the export, import, temporary import for re-export, transshipment of gasoline and diesel; raw materials imported for production and blending of gasoline and diesel; raw materials imported for processing and export of gasoline and diesel.

2. Circular No. 70/2014/TT-BTC dated May 28, 2014, issued by the Minister of Finance, prescribing customs procedures for the export, import, temporary import for re-export, transshipment of gas and liquefied petroleum gas; raw materials imported for production and blending of gas and liquefied petroleum gas; raw materials imported for processing and export of gas and liquefied petroleum gas.

Article 48. Transitional Provisions

1. Cases of temporarily importing gasoline, gas, raw materials imported for production and export, and processing and export of gasoline and gas under the time when Circular No. 139/2013/TT-BTC and Circular No. 70/2014/TT-BTC took effect but settled under the time when this Circular takes effect, the Trader may choose to settle according to the guidance in Circular No. 139/2013/TT-BTC and Circular No. 70/2014/TT-BTC or settle according to the guidance in this Circular.

2. Tax policies for the export and import of gasoline and diesel; raw materials imported for production and blending of gasoline and diesel; raw materials imported for processing and export of gasoline and diesel shall be implemented according to the guidance in Circular No. 36/2016/TT-BTC dated February 26, 2016, Circular No. 38/2015/TT-BTC dated March 25, 2015, and this Circular, respectively; in cases where there are different provisions between Circular No. 38/2015/TT-BTC, Circular No. 36/2016/TT-BTC, and this Circular, the provisions of this Circular shall apply.

Article 49. Implementation organization

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

2. The Director of the General Department of Customs shall direct the Heads of Provincial/City Customs Departments to be responsible for organizing management, monitoring, and implementing the contents prescribed in this Circular.

During the implementation process, if any difficulties arise, please promptly reflect them to the Ministry of Finance (through the General Department of Customs) for research and resolution.

BBGS01/XDCUTB

INSPECTION RECORD

At... hours... minutes, on... day... month... year... at ...

We include:

1. Mr./Ms.: ..., Officer: ...,

Customs Branch: ...

2. Mr./Ms.: ..., Officer: ...,

Customs Branch: ...

3. Mr./Ms.: ..., Representative of Company: ...

4. Mr./Ms.: ..., Representative of Transport Vehicle: ...

Jointly establish this Inspection Record to confirm the following event:

In the presence of the representative of Company ..., customs officers from the Customs Branch at the border gate ... conducted supervision over the consignment under declaration number... dated... day... month... year..., registered at the Customs Branch at the border gate ..., Provincial/City Customs Bureau ..., with the result as follows:

A. Transport Vehicle:

……………………………………………………………………………………………………………….

B. Supervision Time:

From... hours... minutes, on... day... month... year to... hours... minutes... on... day... month... year.

C. Goods:

Name of goods: ...

Quantity: ...(Converted from meter readings: Initial reading:... Final reading:...)

All the quantity of goods above was pumped from Tank/Tank Farm ... of Company ... onto the transport vehicle ...

D. Customs Seals:

After completing the pumping of goods, we have sealed a total of... seals, from number... to number... at... using...; fuel gauge hole sealed with..., pump valve sealed with...

All goods sealed by customs were handed over to the consignor for responsibility to maintain the original condition of the goods until transferred to the export port as stipulated.

This Record ends at... hours... minutes on... day... month... year..., established in three (3) copies of equal validity, read aloud to those present, agreed upon, and signed below./.

BBGS02/XDCUTB

INSPECTION RECORD

At... hours... minutes, on... day... month... year... at ...

We include:

1. Mr./Ms.: ..., Officer: ...,

Customs Branch: ...

2. Mr./Ms.: ..., Officer: ...,

Customs Branch: ...

3. Mr./Ms.: ..., Representative of Company: ...

4. Mr./Ms.: ..., Representative of Transport Vehicle: ...

Jointly establish this Record for opening customs seals and supervising exported goods as follows:

The consignment under declaration number... dated... day... month... year..., registered at the Customs Branch at the border gate ..., Provincial/City Customs Bureau ..., transported on..., handed over to the Customs Branch at the border gate ..., Provincial/City Customs Bureau ..., to proceed with re-export procedures as stipulated, includes:

A. Number of customs seals:

Number of seals:... seals, seal positions as recorded in the customs supervision record...

Condition of seals:...

B. Goods include:

Name of goods:...Quantity:...

(According to the Handover Record number:..., ... day... month... year)

Name of goods:...Quantity:...

(According to the Handover Record number:..., ... day... month... year)

Name of goods:...Quantity:...

(According to the Handover Record number:..., ... day... month... year)

The quantity of goods above was opened by customs seals and supervised being pumped onto ship... nationality...

Remaining quantity of goods (in case the ship cannot accept all the consignment)...

This Record ends at... hours... minutes on... day... month... year..., established in three (3) copies of equal validity, read aloud to those present, agreed upon, and signed below./.