Circular No. 70/2009/TT-BTC guiding customs procedures for export, import, temporary import for re-export of gasoline and oil, and import of raw materials for production and processing of gasoline and oil.

CIRCULAR

Guidelines on customs procedures for export, import, temporary import for re-export of gasoline and diesel, and import of raw materials for production and processing of gasoline and diesel

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

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;

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

Pursuant to Decree No. 55/2007/NĐ-CP dated April 6, 2007 of the Government on trading in gasoline and diesel;

The Ministry of Finance issues guidelines on customs procedures for export, import, temporary import for re-export of gasoline and diesel, and import of raw materials for production and processing of gasoline and diesel as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Article 1. Scope of Application

1. Trading enterprises holding an Export and Import License for Gasoline and Diesel issued by the Ministry of Industry and Trade are permitted to import, temporarily import, and re-export gasoline and diesel (excluding crude oil) and may only re-export the same type of gasoline and diesel that they have imported or temporarily imported.

2. Enterprises established in accordance with the law and registered in their business registration certificate to produce and process gasoline and diesel may directly import raw materials or entrust enterprises specified in Clause 1 of this Article to import raw materials according to plans registered and confirmed by the Ministry of Industry and Trade.

3. Trading enterprises holding an Export and Import License for Gasoline and Diesel with the business activity of supplying aviation fuel, marine supply services, or through marine supply companies acting as their agents may sell gasoline and diesel to entities specified in Article 3, Chapter I of the Regulations on Temporary Import for Re-Export of Gasoline and Diesel issued together with Decision No. 01/2008/QĐ-BCT dated January 3, 2008 of the Ministry of Industry and Trade.

4. Enterprises temporarily importing and re-exporting gasoline and diesel include:

a. Vietnamese enterprises handling the import procedures for gasoline and diesel into Vietnam and the export procedures for gasoline and diesel out of Vietnam.

b. Vietnamese enterprises handling the import procedures for gasoline and diesel into Vietnam and selling them to enterprises specified in Article 2, Chapter I of the Regulations on Temporary Import for Re-Export of Gasoline and Diesel issued together with Decision No. 01/2008/QĐ-BCT dated January 3, 2008 of the Ministry of Industry and Trade.

c. Vietnamese enterprises handling the import procedures for gasoline and diesel into Vietnam and selling them to entities specified in Clause 3 of this Article shall be subject to regulations on temporary import for re-export of gasoline and diesel.

5. Trading enterprises holding an Export and Import License for Gasoline and Diesel may export gasoline and diesel upon obtaining an Export License for Gasoline and Diesel issued by the Ministry of Industry and Trade.

Article 2. Transshipment and bunkering of gasoline and diesel

Trading enterprises exporting and importing gasoline and diesel may only transship or bunker gasoline and diesel at inland waterways or sea areas designated by the Ministry of Transport or from large vessels or other means of transport (including marine supply to ships) when Vietnamese seaports lack the capacity to directly handle such operations, as stipulated by maritime port authorities.

Article 3. Special Provisions

1. In cases where actual inspection of imported gasoline, diesel, and raw materials for production and processing of gasoline and diesel is required, customs officers shall base their confirmation of the actual inspection results on the certification provided by the trading enterprise engaged in inspection services (hereinafter referred to as the inspection enterprise) regarding the type of goods, volume (if measured in cubic meters or barrels, it must be converted to tons for declaration purposes), weight, and quality, which will then be recorded on the customs declaration form.

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

3. Gasoline and diesel temporarily imported for re-export may remain in Vietnam for no more than 120 days from the date of completion of temporary import customs procedures. If an extension is needed, the enterprise must submit a written request to the Customs Department of the province or city where the temporary import procedures were handled, requesting an extension, which can be granted up to two times, each not exceeding 30 days for each batch of temporarily imported goods for re-export.

4. In cases where imported gasoline, diesel, temporarily imported for re-export, and imported raw materials for production and processing of gasoline and diesel fall under the category requiring quality inspection but do not yet have a Certificate of Compliance with Quality Requirements:

4.1. For imported gasoline and diesel:

a) If the enterprise's warehouse has empty tanks or reservoirs, the imported gasoline and diesel should be pumped into these empty tanks or reservoirs. After pumping, customs will seal the tanks or reservoirs. Once the Certificate of Compliance with Quality Requirements is obtained, the customs authority will decide to release the goods, and the enterprise may then open the customs seals and use the gasoline and diesel.

b) If the enterprise's warehouse does not have empty tanks or reservoirs, the imported gasoline and diesel should be pumped into tanks or reservoirs already containing the same type of gasoline and diesel. After pumping, customs will seal the tanks or reservoirs and await the quality inspection results. If the quality inspection authority determines that the imported gasoline and diesel do not meet the quality requirements, all the gasoline and diesel (both old and new) will be handled according to the law. The enterprise will bear full responsibility for this matter under the law.

4.2. For temporarily imported gasoline and diesel for re-export:

a) If the gasoline and diesel are pumped into empty tanks or reservoirs, kept in their original state, and sealed by customs until re-export, no quality inspection is required.

b) If the gasoline and diesel are pumped into tanks or reservoirs already containing gasoline and diesel for sale, the following conditions must be met:

- The temporarily imported gasoline and diesel must be of the same type as the gasoline and diesel already stored in the tanks or reservoirs.

- National quality inspection must be conducted as for imported gasoline and diesel.

If, after inspection, the inspection enterprise determines that the gasoline and diesel do not meet the import quality standards, they will be handled as specified in point 4.1.b above.

4.3. For transshipped or bunkered gasoline and diesel:

A customs declaration must be made to the customs authority before transshipment or bunkering takes place. Gasoline and diesel will complete customs procedures and be released after the enterprise submits a Certificate of Compliance with Import Quality Requirements issued by an authorized inspection enterprise. Transshipped or bunkered gasoline and diesel must be stored separately in dedicated warehouses or tanks.

4.4. For imported raw materials for production and processing of gasoline and diesel:

Customs will only process the importation of raw materials if the enterprise submits a Certificate of Compliance with Import Quality Requirements.

5. Determination of Volume:

5.1. For exported, imported, temporarily imported, re-exported gasoline and diesel by sea vessels or river vessels (from inland waterways to Cambodia): the quantity shall be based on the Inspection Certificate issued by a commercial inspector with the function of inspecting the volume of gasoline and diesel.

5.2. For exported or re-exported gasoline and diesel by tank trucks or tankers through land border gates: the quantity of gasoline and diesel shall be determined based on the meter reading at the warehouse when pumping gasoline and diesel into the tanks of transport vehicles or the Inspection Certificate issued by a commercial inspector with the function of inspecting the volume or the Test Report from a business entity dealing in gasoline and diesel.

In places where there is no commercial inspector, the volume of gasoline and diesel shall be determined using the Barem of the transportation means which has been certified by the State metrology authority.

5.3. The quantity of gasoline and diesel sold to traders as stipulated in Article 2, Chapter I of the Business Regulations for Temporary Import and Re-export of Gasoline and Diesel issued together with Decision No. 01/2008/QĐ-BCT dated January 3, 2008 of the Ministry of Industry and Trade shall be determined based on the meter reading when pumping from the warehouse to the transport means and when pumping from the transport means into the tanks or reservoirs of the purchasing trader. If the tanks or reservoirs of the purchasing trader do not have meters, the quantity of gasoline and diesel shall be determined using scales, Barems, or other measuring devices as prescribed by law.

5.4. The quantity of diesel sold to sea vessels shall be determined as follows:

a) Diesel pumped directly from the warehouse to the sea vessel shall be determined based on the meter reading of the warehouse.

b) Diesel pumped from the warehouse to the transport means shall be determined based on the meter reading of the warehouse located on land. Diesel pumped from the transport means to the sea vessel shall be determined using one of the following methods: inspection, Barem, or meter reading, depending on the specific conditions of each sea vessel, in accordance with the practices applied to this commodity.

5.5. Aviation fuel sold to aircraft shall be based on the flow meter of the specialized refueling equipment for aircraft.

5.6. Meter for determining volume: the meter must be inspected, confirmed, sealed by the State metrology authority, and regularly checked according to the provisions of the law (except for meters on aircraft and sea vessels).

6. Determination of types of exported and re-exported gasoline and diesel:

6.1. Cases that do not require inspection:

a) Re-export of gasoline and diesel from tanks or reservoirs still sealed by customs upon import.

b) Re-export of aviation fuel to aircraft provided that the trader has a confirmation document and assumes responsibility under the law.

c) Re-export of diesel and mazut: Customs will check in person or by technical means (hydrometer, test reagents, or other inspection tools as prescribed by law to identify the product) or the Test Report from the trader to determine the product.

6.2. Cases that require inspection:

a) Other cases of re-export except those specified in Point 6.1, Clause 6 of this Article.

b) Cases of export or re-export via land routes, if there is no independent commercial inspector in the locality, the Test Report from the trader will be accepted, and the trader will assume responsibility under the law for the contents of the Test Report.

When gasoline and diesel are drawn from the same tank or reservoir under the supervision of Customs, the inspection to determine the type applies to the entire consignment of exported or re-exported goods, without requiring separate determination for each transport means.

7. In cases where there is an Inspection Certificate issued by a commercial inspector with the function of inspecting the volume and type of gasoline and diesel as stipulated in Clauses 5 and 6 of Article 3, if signs of violation are detected, the Head of the Customs Sub-Department shall decide to conduct an actual inspection of the gasoline and diesel.

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

After the gasoline and diesel have actually been exported through the border gate, the trader must submit one copy from the original (with "copy" noted) or one copy of the Bill of Lading (B/L) from the original (with "origin" noted) or equivalent documents, and one original commercial invoice to Customs to confirm the actual export on the export declaration form. The confirmation of actual export must clearly state the name and number of the transport means; the number and date of the Bill of Lading; the date and time of actual export through the border gate; the sealing status. The authority to confirm actual export shall be carried out according to current regulations.

9. The Customs Sub-Department handling the export and re-export procedures must notify in writing or through the computer system as prescribed by the Customs sector the Customs Sub-Department at the export border gate about the following contents immediately after completing the customs procedures for the means of transport carrying exported or re-exported gasoline and diesel: departure date and time of the means of transport; name and characteristics of the means of transport; route of operation of the means of transport; name, quantity, and type of gasoline and diesel for joint monitoring and management.

II. CUSTOMS PROCEDURES FOR IMPORT AND TEMPORARY IMPORT OF GASOLINE AND DIESEL

Article 4. Place of Customs Procedures

Customs procedures shall be carried out at the Customs Sub-Department at the border gate where the means of transport carrying gasoline and diesel arrives; or at the Customs Sub-Department outside the border gate where the trader has an internal warehouse system for imported gasoline and diesel or re-exported gasoline and diesel.

Article 5. Customs declaration dossier

1. Documents to be submitted:

- Customs declaration form: 02 original copies;

- Sales Contract: one copy;

- Bill of Lading: one copy;

- Commercial invoice: 01 original copy;

- Submit the following documents for the first time when processing:

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

+ Annual minimum import quota for gasoline and diesel issued by the Ministry of Industry and Trade: one copy;

- Volume Inspection Certificate: one original;

- Notification of test results or Registration for quality testing of imported gasoline and diesel (for types of gasoline and diesel listed in the quality testing catalog): one original.

* Copies of these documents must be signed and confirmed by the Director or authorized representative, who assumes legal responsibility for the legality of the documents.

2. Documents to be presented (originals) when requested by Customs:

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

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

- Sales Contract;

- Bill of Lading.

3. Deadline for traders to submit documents to Customs:

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

3.1. Volume Inspection Certificate: Must be submitted within eight working hours after the completion of pumping gasoline and diesel from the transport means into the warehouse.

3.2. Quality confirmation certificate: Must be submitted within no more than five working days from the date when gasoline or diesel has been pumped from the transport vehicle into the storage tank or another transport vehicle within domestic territory.

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

3.4. When registering a customs declaration due to the absence of a commercial invoice (original), the Customs collects taxes based on the trader's declaration. Upon submission of the commercial invoice (original), the Customs will check and compare it with the declaration on the customs declaration form; if there are changes, the Customs will adjust the amount of tax payable according to the relevant laws without imposing penalties for violations.

3.5. In cases where imported and temporarily imported gasoline and diesel share one (01) commercial invoice (original), the Customs will approve the trader to submit the original commercial invoice to be kept in the import business file; the trader will keep a copy or certified true copy of the commercial invoice in the temporary import file, and on the temporary import declaration form, clearly state that the original commercial invoice has been kept in the import file of gasoline and diesel according to the customs declaration number ... date/month/year.

3.6. In cases of electronic declaration or remote customs declaration, the submission of paper documents shall be carried out in accordance with the guidelines of the General Department of Customs.

Article 6. Responsibilities of the Customs Sub-Department handling importation and temporary importation

1. Based on the annual minimum import quota for gasoline and diesel, establish a tracking sheet for reduction.

2. Carry out customs procedures according to current regulations.

3. Seal the tanks or reservoirs after completing the pumping of gasoline or diesel into them (for cases specified in Clause 4, Article 3).

4. Process re-export procedures for imported gasoline and diesel that do not meet quality standards according to the decision on forced re-export issued by the specialized management agency for gasoline and diesel quality.

Article 7. Responsibilities of traders

1. Request the appraisal entity to conduct appraisals of the quantity and type of gasoline and diesel; organize technical inspections conducted by designated technical organizations to check quality.

2. Ensure the integrity of the Customs seals on tanks or reservoirs containing gasoline and diesel that have been sealed by Customs.

3. For gasoline and diesel listed for quality inspection but lacking a quality confirmation certificate meeting the import standard as stipulated in Clause 4, Article 3, upon receiving the conclusion from the designated technical organization inspecting quality, handle as follows:

3.1. If the technical organization inspecting quality reports that the batch meets the import quality standard and the Customs authority has decided to clear the goods, the trader may open the Customs seal to put the gasoline and diesel into use.

3.2. If the quality inspection agency or the designated technical organization inspecting quality reports that the batch does not meet the quality standard and the specialized management agency for gasoline and diesel quality issues a decision on forced re-export, the trader must continue to ensure the integrity of the Customs seal and process the re-export procedures within the time limit prescribed by law.

4. Gasoline and diesel temporarily imported but not re-exported or not fully re-exported can be transferred for domestic consumption.

4.1. The volume of gasoline or diesel less than or equal to ten percent of the volume temporarily imported has a tax payment deadline of fifteen calendar days from the expiration date of the temporary import-reexport period.

4.2. If the volume of gasoline or diesel traded under the temporary import-reexport method exceeds ten percent of the volume temporarily imported and is converted to domestic consumption, the excess over ten percent of the temporarily imported volume has a tax payment deadline of thirty calendar days from the import date.

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

Article 8. Settlement of Temporary Import Customs Declaration

1. The unit responsible for settlement: The Customs Sub-department handling the temporary import procedures for gasoline and diesel oil shall be responsible for settling the temporary import declaration.

2. Time limit for settlement of the customs declaration: immediately after the expiration of the storage period for gasoline and diesel oil in Vietnam.

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

Article 9. Place for Customs Procedures

Customs procedures for exporting and re-exporting gasoline and diesel oil shall be carried out at the Customs Sub-department where the import procedures for the original consignment of gasoline and diesel oil were handled; or at the Customs Sub-department at the export border gate; or at the Customs Sub-department outside the border gate where the trader has an inland warehouse containing the exported or re-exported gasoline and diesel oil.

Article 10. Customs Documents

1. Customs documents for exporting gasoline and diesel oil:

1.1. Documents to be submitted:

- Customs declaration form: 02 original copies;

- Sales contract: 01 copy;

- Commercial invoice: 01 original copy;

- Document clearly stating the source of the exported goods (imported by the trader or purchased from the authorized importer or obtained from production and processing sources): 01 original;

- Purchase contract for gasoline and diesel oil if purchased from an authorized importer: 01 copy;

- Confirmation document from the Ministry of Industry and Trade regarding registration of production, processing, and import plans for raw materials to produce exported gasoline and diesel oil: 01 copy;

- Customs declaration for the imported consignment: 01 copy;

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

- Export permit for gasoline and diesel oil: 01 original;

- Inspection certificate regarding quantity and type (for cases specified in Point 6.2, Clause 6, Article 3): 01 original for each type.

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

- Customs declaration for the imported consignment;

- Purchase contract for gasoline and diesel oil if purchased from an authorized importer;

- Registration document for the sales plan of the trader who imports raw materials for production and processing of gasoline and diesel oil, if the products are sold domestically or exported abroad: original for verification against copies.

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

2.1. Documents to be submitted:

- Customs declaration form: 02 original copies;

- Customs declaration for the temporarily imported consignment: 01 copy;

- Sales contract: 01 copy;

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

- In the case of selling to foreign-flagged vessels anchored at international sea ports or river ports and Vietnamese-flagged vessels operating on international routes departing from the country, the declarant must submit additionally:

+ Business registration certificate of the trader providing vessel supply services / Certificate confirming through the vessel supply trader acting as their agent: 01 copy (to be submitted once);

+ Order form from the Captain / ship owner / ship owner's agent: 01 original or fax copy confirmed by the company director;

- Inspection certificate regarding type (for cases specified in Point 6.2, Clause 6, Article 3): 01 original.

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

Customs declaration for the temporarily imported consignment.

Article 11. Responsibilities of the Customs Sub-department Handling Export and Re-export Procedures for Gasoline and Diesel Oil

1. Carry out the customs procedures for the export and re-export consignment according to current regulations.

2. Inspect the external condition of the tanks, reservoirs, or compartments holding gasoline and diesel oil on the transport vehicle. If there are no doubts and the conditions for sealing with customs seals are met, allow the loading of gasoline and diesel oil onto the transport vehicle. After the loading is completed, seal the tanks, reservoirs, or compartments on the transport vehicle.

a. In the case where the volume is determined using a Barem, the internal condition of the tank must be inspected before loading.

b. For cases where gasoline and diesel oil are exported or re-exported through land border gates or river border gates, the Customs Sub-department handling the export and re-export procedures must comply with the customs procedures for transshipment goods.

Article 12. Responsibilities of the Customs Office at the Export Border Gate and the Customs Office within the Separate Customs Area

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

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

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

1.3. If the seal is found to be damaged, counterfeit, or there are signs of violation regarding changes in quantity or type of gasoline and diesel, the Customs Office will require the consignor to request an appraisal of the quantity and type. If the appraisal results match the file, a confirmation record will be established and the export procedure will be processed. If the appraisal results indicate changes in quantity or type, a violation record will be established and handled according to the law.

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

1.5. When the transportation vehicle carrying exported or re-exported gasoline and diesel returns, the Customs Office at the border gate must inspect the inbound transport vehicle according to regulations to detect smuggled goods or gasoline and diesel not fully exported and re-exported, which have returned for domestic consumption.

2. For re-exported gasoline and diesel to traders within the Separate Customs Area:

2.1. The Customs Office within the Separate Customs Area shall perform the tasks specified in Points 1.1, 1.3, Clause 1 of this Article.

2.2. Supervise the pumping of gasoline and diesel into the trader's storage tanks, verify the quantity using meter readings, total volume, and handle violations according to the law.

2.3. Retain one copy of the export and re-export declaration form.

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

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

4. The quantity of gasoline and diesel declared on one export or re-export declaration form must be completely exported in one single passage through one border gate (except for re-exported gasoline and diesel for aircraft as detailed in Section IV below).

In cases where gasoline and diesel are re-exported to ships but due to insufficient space on the ship to accommodate the contractual quantity and less than the declared quantity on the re-export declaration form, the customs officer responsible for supervision must confirm the actual quantity of re-exported gasoline and diesel on the re-export declaration form and require the trader to submit the original delivery receipt between the trader and the ship captain/master/ship agent.

Article 13. Responsibilities of Traders

1. Request traders to conduct appraisals of the quantity and type of gasoline and diesel; organize technical inspections of the quality of exported and re-exported gasoline and diesel when such appraisals and inspections are required.

2. Ensure the integrity of goods, customs seals, and customs declaration files during transportation to the export border gate or to the trader purchasing gasoline and diesel.

IV. CUSTOMS PROCEDURES FOR RE-EXPORTING GASOLINE AND DIESEL TO AIRCRAFT

Article 14. Customs Procedures

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

Article 15. Customs Documents

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

- Present the registered customs declaration form.

- Submit the sales invoice or warehouse withdrawal slip: one original copy;

- Provide the fuel quantity standard for domestic flights: one original copy (in cases where the aircraft has domestic flight segments upon departure);

Article 16. Responsibilities of the Customs Authority

1. After each delivery, Customs shall endorse on the sales invoice / warehouse withdrawal slip and perform other tasks as prescribed for single declaration registration.

2. In cases of selling to Vietnamese aircraft departing: The airline must establish the fuel consumption standard for domestic flight segments and bear legal responsibility for this standard. Based on the standard, Customs will confirm the actual re-exported fuel quantity from the airport of departure.

3. Settlement of the declaration form:

3.1. Customs and traders shall reconcile the declaration form by summing up the actual fuel quantities exported in invoices and tracking sheets, recording the actual export results on the declaration form (endorsement section for actual export).

3.2. The deadline for reviewing the submission of the complete set of documents for tax refund (no tax collection) application is 45 days from the date of the last re-export shipment of fuel for the single export declaration method.

V. CUSTOMS PROCEDURES FOR IMPORTING RAW MATERIALS FOR PRODUCTION AND PROCESSING OF PETROLEUM PRODUCTS

Article 17. Customs Procedures

1. For importing raw materials for production and processing of petroleum products for export, procedures shall be carried out according to regulations governing the importation of raw materials for producing export goods.

Customs documents: in addition to the documents required to be submitted and presented according to regulations for imported raw materials for producing export goods, traders must also submit and present related documents as stipulated in Article 5 of this Circular and a copy of the trader's production, processing, importation of raw materials, and product consumption plan for petroleum products with confirmation from the Ministry of Industry and Trade (one copy certified by the Director).

2. For importing raw materials for production and processing of petroleum products for domestic consumption, procedures shall be carried out according to the provisions of Section II of this Circular.

VI. IMPLEMENTATION PROVISIONS

Article 18. Effective Date

1. This Circular takes effect 45 days from the date of signature; Decree No. 30/2004/QĐ-BTC dated April 6, 2004 of the Minister of Finance on customs procedures for importing petroleum products and temporary importation and re-exportation of petroleum products is hereby repealed.

2. The General Director of the General Department of Customs, the Heads of Provincial Customs Departments are responsible for implementing the contents of this Circular. Any difficulties encountered during implementation should be reported to the Ministry of Finance (through the General Department of Customs) for study and resolution./.