Circular No. 70/2014/TT-BTC stipulates customs procedures for exported, imported, temporarily imported re-exported, transshipped liquefied petroleum gas (LPG) and natural gas; raw materials imported for production and blending of LPG and natural gas; raw materials imported for processing and export of LPG and natural gas.

CIRCULAR

Article 24||| provides customs procedures for exported, imported liquefied petroleum gas (LPG) and natural gas, temporary importation for re-export, transshipment;

||| raw materials imported for material ||| production and blending||| gas and LPG"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." ||| and liquefied petroleum gas |||;

||| raw materials imported||| processing for exportng||| gas and LPG"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." ||| and liquefied petroleum gas

__________________________

 

||| On the basis of the Customs Law No. 29/2001/QH10 dated June 29, 2001,1 and supplementing some articles of the Fire Prevention and Fighting Law, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP||| amended and supplemented with some articles of the Customs Law No. 42/2005/QH11;n l||| dated November 23, 2005;11 day 14/6/2005;

||| On the basis of the Petroleum Law dated July 6, 1993; 1||| amendments and supplements to some articles of the Petroleum LawNo. ||| dated June 9, 2000;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." ||| On the basis of the Law on Management of State Budget No. stipulating and guiding the implementation of content number 09 under component number 02 and content number 02 under component number 08 of the National Target Program on New Rural Development for the period 2021-2025. certainNo. Law amending and supplementing some articles of the Oil and Gas Law on June 3, 2008;

Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;No. 45/2005/QH11;11 dated June 14, 2005;

Pursuant to the Law on Tax Administration No.No. 78/2006/QH11 June 29||| 21/2012/QH13 dated November 20, 2012;policies ||| On the basis of the Law on Quality of Products and Commodities No.

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

||| 5/2007/QH12 dated December 21, 2007;No. ||| On the basis of Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing some provisions of the Customs Law on customs procedures,

||| supervision;No. ||| On the basis of Decree No. 187/2008/NĐ-CP dated December 20, 2008 of the Government detailing implementation of the Trade Law on trading activities and agency buying, selling, processing, and transit goods with foreign countries; including computer-based multiple choice tests||| On the basis of Decree No. 07/2009/NĐ-CP dated November 26, 2009 of the Government on trading liquefied petroleum gas;

||| On the basis of Decree No. 87/2010/NĐ-CP dated August 3, 2010 of the Government detailing implementation of some provisions of the Law on Management of Tax;1||| On the basis of Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of some taxes and the Law amending and supplementing some articles of the Law on Tax Administration;1/201||| On the basis of Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government on handling administrative violations and enforcing administrative decisions in the customs field;policies ||| The Minister of Finance hereby issues this Circular providing customs procedures for exported, imported liquefied petroleum gas (LPG) and natural gas, temporary importation for re-export, transshipment, and transit; raw materials imported for production and blending LPG and natural gas; raw materials imported for processing and exporting LPG and natural gas (hereinafter referred to as gas and LPG).

Decree No. 1||| 1. This Circular provides customs procedures for exported, imported liquefied petroleum gas (LPG) and natural gas (including exports and imports through dedicated pipelines or direct exploitation from offshore wells under Vietnam's jurisdiction), temporary importation for re-export, transshipment, transit, and raw materials imported for production and blending LPG and natural gas; raw materials imported for processing and exporting LPG and natural gas (hereinafter referred to as gas and LPG). l||| 2. Matters not covered in this Circular shall be referred to Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on electronic customs procedures for commercial export and import goods, Circular No. 22/2014/TT-BTC dated February 14, 2014 of the Ministry of Finance on electronic customs procedures for commercial export and import goods, and Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for export and import goods according to each type of transaction.

||| 1. Exporters and importers holding certificates confirming their eligibility to export and import gas and LPG may export (gas and LPG, domestically produced raw materials; gas and LPG, imported raw materials), import, temporarily import for re-export, transship, and transit gas and LPG and raw materials.10 of the Government detailing the implementation of certain provisions of the Law on Competition and Reward and the Law Amending and Supplementing Certain Provisions of the Law on Competition and Reward; 1||| 2. Exporters and importers holding certificates confirming their eligibility to export and import gas and LPG may import raw materials for blending gas and LPG; traders established in accordance with the law, as stated in their business registration certificate or business license, who have the conditions to produce and process gas and LPG, may import raw materials for producing and processing gas and LPG for export.i Pursuant to Decree No. 11/2020/NĐ-CP dated October 15, 2020 of the Government detailing implementation of certain provisions and measures for organizing the implementation of the Law on Petitions;No. The Minister of Finance issues this Circular to promulgate the Special Preferential Import Tariff of Vietnam for implementing the ASEAN-India Trade in Goods Agreement during the period 2015-2018.

||| 3. Exporters and importers holding certificates confirming their eligibility to export and import gas and LPG may engage in temporary importation of gas and LPG for supply (re-export) to the following entities for production purposes:1||| a) Export processing enterprises located within or outside export processing zones;No. Based on Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on State Asset Managementintention ||| b) Enterprises located in special economic zones, industrial-trade zones, and other economic areas established by the Prime Minister's Decision, where transactions between these zones and the outside are considered export and import activities.

Camend||| 4. Customs authorities.i ||| 5. Independent inspection agencies. lIn this Circular, the following specific terms are defined as follows:

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

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

1. Commercial propane: A hydrocarbon product primarily composed of propane, with the remainder mainly consisting of alkane isomers from C3 to C4.concerning the classification and determination of state management authority in the field of crop production 2. Commercial butane: A hydrocarbon product primarily composed of butane, with the remainder mainly consisting of alkane isomers from C4 to C5. material 3. Commercial butane and propane mixture: A mixture primarily comprising commercial butane and propane."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." ||| and liquefied petroleum gas |||4. Raw materials for blending liquefied petroleum gas, raw materials for processing liquefied petroleum gas: Including commercial propane, commercial butane, or a mixture of both.ng||| gas and LPG"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." and liquefied petroleum gas as follows.

Chapter I

GENERAL PROVISIONS

 

Article 1. Scope of Application

1. This Circular stipulates the customs procedures for exporting, importing (including exporting and importing through dedicated pipelines or directly from offshore wells under the jurisdiction of Vietnam), temporary import for re-export, transshipment, transit; imported materials for producing and blending natural gas and liquefied petroleum gas; imported materials for processing and exporting natural gas and liquefied petroleum gas (hereinafter referred to as natural gas and LPG).

2. Matters not specified in this Circular shall be referred to Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on electronic customs procedures for commercial goods exported and imported, Circular No. 22/2014/TT-BTC dated February 14, 2014 of the Ministry of Finance on electronic customs procedures for commercial goods exported and imported, and Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods according to each corresponding form.

Article 2. Applicability

1. Trading entities with a Certificate confirming eligibility for exporting and importing natural gas and LPG may export (natural gas and LPG produced domestically; natural gas and LPG, imported raw materials), import, temporarily import for re-export, transship, and transit natural gas and LPG and raw materials.

2. Trading entities with a Certificate confirming eligibility for exporting and importing natural gas and LPG may import raw materials for blending natural gas and LPG; trading entities established in accordance with the law, in their Enterprise Registration Certificate or Business Registration Certificate, if they have the conditions to produce and process natural gas and LPG, may import raw materials for production and processing and exporting natural gas and LPG.

3. Trading entities with a Certificate confirming eligibility for exporting and importing natural gas and LPG may engage in temporary import of natural gas and LPG for supply (re-export) to the following entities for production purposes:

a) Export Processing Zone enterprises located within or outside the Export Processing Zones;

b) Enterprises located in special economic zones, industrial-trade zones, and other economic areas established by the Prime Minister's Decision, where the trade relations between these zones and the outside are considered export and import transactions.

4. Customs authority.

5. Independent inspection entity.

Article 3. Explanation of Terms

In this Circular, the following specific terms are explained as follows:

1. Commercial propane: Is a hydrocarbon product with a main component of propane, the remainder mainly being alkane isomers from C₂ to C₄.

2. Commercial butane: Is a hydrocarbon product with a main component of butane, the remainder mainly being alkane isomers from C₃ to C₅.

3. Commercial butane and propane mixture: Is a mixture mainly consisting of commercial butane and propane.

4. Blending raw material for liquefied petroleum gas, processing raw material for liquefied petroleum gas: Includes commercial propane, commercial butane, or a mixture of both types.

Article 4. Special Provisions

1. Pumping gas and LPG, raw materials from transport vehicles to storage tanks and vice versa:

a) For imported gas and LPG, temporarily imported goods, and imported raw materials:

a.1) The customs declaration form after registration and issuance of a number according to regulations;

a.2) Completing the registration for state quality inspection of imported goods at the state quality inspection agency (in cases where state quality inspection is required);

a.3) Notifying the Customs authority when pumping gas and LPG, raw materials according to the following provisions:

- Merchants may pump gas and LPG, raw materials from transport vehicles to transport vessels, to shore as prescribed;

- Merchants may pump gas and LPG, raw materials from transport vehicles into empty tanks. After completing the pumping, customs officials will seal the tanks;

- Merchants may pump and store gas and LPG, raw materials from transport vehicles into tanks already containing the same type of gas and LPG (including cases where tanks of gas and LPG storage facilities are designed with multiple pipelines connecting tanks to each other continuously);

After merchants complete the pumping of gas and LPG, raw materials as prescribed, customs officials will supervise the sealing of the storage facility by the merchant and issue a handover record (according to the model). The consignor shall be responsible under the law for maintaining the condition of the gas and LPG, raw materials until the conclusion of the state quality inspection agency on the quality of the gas and LPG, raw materials;

a.4) Imported gas and LPG, raw materials under temporary importation for re-export and domestic trade must meet the following conditions when pumped into tanks already containing gas and LPG, raw materials:

a.4.1) Temporarily imported gas and LPG, raw materials must be of the same type as those already present in the tanks;

a.4.2) Samples must be taken for state quality inspection before pumping, similar to imported gas and LPG, raw materials. During the waiting period for the results of the state quality inspection, merchants are allowed to pump into tanks for preservation and bear responsibility for preserving the condition of the goods;

b) For exported gas and LPG, raw materials, re-exported:

After the customs declaration has been registered and issued a number according to regulations, merchants must notify the Customs authority when pumping gas and LPG, raw materials according to the following provisions:

b.1) In the case of re-export: Merchants may pump gas and LPG, raw materials from storage tanks that were temporarily imported onto transport vehicles for export abroad or for supply (re-export) to entities specified in Clause 3, Article 2 of this Circular;

b.2) In the case of export: Merchants may pump gas and LPG, raw materials from storage tanks onto transport vehicles for export abroad or for supply to entities specified in Clause 3, Article 2 of this Circular;

2. State Quality Inspection of Imported Gas and LPG Lots, Temporarily Imported for Re-Export, and Imported Raw Materials (for cases requiring state quality inspection):

When imported gas and LPG, temporarily imported for re-export, and imported raw materials intended for production and blending of gas and LPG, and imported raw materials intended for processing and exporting gas and LPG, which are listed in the Catalogue of Goods Subject to State Quality Inspection, the following procedures shall apply:

a) For imported gas and LPG, raw materials:

a.1) Upon receipt of the notification of the results of the state quality inspection of the lot meeting the import quality requirements and the merchant having fulfilled tax obligations, the Customs Sub-Department shall decide to clear the lot according to regulations and unseal the customs seals to allow the merchant to use the gas and LPG, raw materials (In cases where tanks need to be sealed);

a.2) If the state quality inspection agency notifies that the results of the state quality inspection of the lot do not meet the import quality requirements, all gas and LPG, raw materials (both old and new in cases stored together with the same type of imported gas and LPG, raw materials) shall be handled according to the provisions of Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government on handling administrative violations and enforcing administrative decisions in the customs sector;

b) For temporarily imported gas and LPG, raw materials for re-export:

b.1) Gas and LPG, raw materials for temporary importation for re-export do not require state quality inspection. Merchants are fully responsible under the law for the quality of the temporarily imported lots;

b.2) In cases where gas and LPG, raw materials for temporary importation for re-export are stored together with the same type of gas and LPG for domestic trade, state quality inspection must be conducted upon temporary importation;

If the state quality inspection agency notifies that the results of the state quality inspection of the lot do not meet the import quality requirements, all gas and LPG, raw materials (both old and new in cases stored together with the same type of imported gas and LPG, raw materials) shall be handled according to the provisions of Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government on handling administrative violations and enforcing administrative decisions in the customs sector;

c) For imported raw materials:

c.1) Upon receipt of the notification of the results of the state quality inspection of the lot meeting the import quality requirements and the merchant having fulfilled tax obligations, the Customs Sub-Department shall decide to clear the lot according to regulations;

c.2) Upon receipt of the notification of the results of the state quality inspection of the lot not meeting the import quality requirements, the merchant shall be responsible for re-exporting the entire lot (both old and new) currently stored in tanks according to regulations;

3. Determining the Quantity of Imported Gas and LPG, Exported Gas and LPG, Temporarily Imported for Re-Export, and Imported Raw Materials for Production of Gas and LPG or Processing for Export:

a) The volume of gas and LPG for export, import, temporary import for re-export, and raw materials imported for production of gas and LPG or processing for export transported by waterway vessels through international river port customs checkpoints and international sea port customs checkpoints shall be based on the notification of the results of the volume inspection of gas and LPG by the commercial inspector (having inspection functions).

b) The volume of gas and LPG, raw materials for export and re-export transported by tank trucks and tankers through international land border customs checkpoints shall be based on the meter reading or truck weighing at the warehouse when pumping gas and LPG, raw materials into the tanks of the trucks and tankers; in cases where there is no meter, it shall be based on the results of the volume inspection by the commercial inspector.

In places without commercial inspectors, the volume of gas and LPG, raw materials shall be determined according to the Barem transportation means already certified by the certification authority.

4. Determining the type of gas and LPG, raw materials for export and re-export:

For gas and LPG, raw materials for export and re-export taken from the same tank under the supervision of customs officials, the determination of the type will apply to the entire export and re-export consignment; there is no need to determine separately for each transportation means carrying gas and LPG, raw materials of the consignment.

5. Inspection of imported, exported, temporarily imported, re-exported gas and LPG, and raw materials imported for production of gas and LPG or processing for export gas and LPG:

a) For consignments exempt from physical inspection, if signs of violation of customs laws are discovered, the Head of the Customs Branch shall decide to conduct a physical inspection of the consignment;

b) For consignments subject to physical inspection, customs officials shall base their confirmation on the declaration form for customs clearance on the results of the volume, weight, and type inspection of the consignment and the results of state quality inspection of the consignment, and record the inspection results on the goods inspection result sheet;

c) In case of doubt about the results of the quality, quantity, and type inspection, the Head of the Customs Branch shall request the trader to re-inspect the consignment and agree with the trader to select a commercial inspector to conduct the re-inspection of the consignment.

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

6. Regarding sampling of imported gas and LPG, raw materials:

The trader is responsible for coordinating with the state quality inspection agency to take samples of imported gas and LPG, raw materials belonging to the list of state quality inspections before pumping gas and LPG, raw materials into warehouses (tanks, reservoirs) or transportation means, transshipment. Sampling shall be conducted under the supervision of customs officials and sealed in accordance with regulations.

7. For gas and LPG, raw materials transshipment:

a) The trader may only transship gas and LPG, raw materials at locations specified by the Ministry of Transport or the People's Committee of provinces and centrally-run cities; transship gas and LPG, raw materials from large ships or other transportation means that Vietnamese ports cannot directly handle, as prescribed by the Port Authority;

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

The trader is responsible for clearly declaring the name, type, number of transportation means carrying gas and LPG, raw materials and other transportation means performing transshipment; date, time, quantity of gas and LPG, raw materials tons being transshipped.

c) Based on the trader's notification, the customs authority shall supervise until the transshipment is completed;

d) Transportation means containing gas and LPG, raw materials undergoing transshipment must be moored in areas within the jurisdiction of the customs authority handling the procedures until the customs formalities are completed. Gas and LPG, raw materials undergoing transshipment must be stored separately in dedicated warehouses until the declaration form for customs clearance is registered in accordance with the Customs Law.

8. The period for temporarily imported gas and LPG, raw materials to remain in Vietnam shall be implemented in accordance with the detailed guidance provided in Decree No. 187/2013/NĐ-CP dated November 20, 2013, issued by the Government detailing the implementation of the Law on Trade regarding international trade activities and foreign intermediary purchase, sale, processing, and transit goods.

In cases of force majeure or changes in the terms and delivery times of the sales contract, requiring an extension of the period for remaining in Vietnam, the trader must submit a written request to the provincial or municipal customs office handling the temporary import procedures for an extension, which must be approved by the provincial or municipal customs office before the expiration of the temporary import period. The extension shall not exceed two times, with each extension not exceeding thirty days for each temporarily imported consignment.

9. Gas and LPG, raw materials temporarily imported but not re-exported or not fully re-exported can be transferred for domestic consumption (hereinafter referred to as gas and LPG, raw materials transferred for domestic consumption).

The trader must submit a written request to transfer for domestic consumption to the provincial or municipal customs office handling the temporary import procedures. After review and approval by the customs office leadership, the trader must register a new declaration form for the amount of gas and LPG transferred for domestic consumption under the import trading category; the tax policy and management policy for imported gas and LPG shall apply at the time of registering the declaration form for domestic consumption. If the consignment has been inspected for quality during the temporary import procedures, there is no need to inspect quality again when transferring for domestic consumption.

10. Determination of exported gas and LPG, raw materials for exported and re-exported gas and LPG, raw materials:

a) For gas and LPG, raw materials exported and re-exported through sea port customs checkpoints:

a.1) When gas and LPG, raw materials are brought into the customs supervision area at the export, re-export port, the customs officer shall clearly record the transport vehicle identification number transporting the exported and re-exported gas and LPG, raw materials through the port, sign and stamp their name on the customs declaration form for export goods, and fill in the date, month, and year in the customs supervision confirmation section on the export goods declaration form;

a.2) The basis for determining that gas and LPG, raw materials have been exported is the completed export goods declaration form and the confirmation from the Export Customs Branch: "Goods have passed the customs supervision area," along with the loading list for the export-bound transport vehicle;

b) For gas and LPG, raw materials exported and re-exported through international air and rail ports, the basis is the completed export goods declaration form and the confirmation from the Export Customs Branch: "Goods have passed the customs supervision area," together with the transportation document confirming that the goods have been loaded onto the export-bound transport vehicle;

c) For gas and LPG, raw materials exported and re-exported through international road and river ports, transshipment ports, and transshipment zones, the basis is the completed export goods declaration form, confirmed by the Export Customs Branch: "Goods have been exported";

d) For gas and LPG, raw materials exported and re-exported and placed in bonded warehouses, the basis is the completed export goods declaration form, confirmed by the Bonded Warehouse Management Customs Branch: "Goods have been placed in the bonded warehouse";

11. In cases where the actual imported and exported volume of gas and LPG, raw materials differs from the volume used to calculate taxes, the actual imported and exported volume shall be used; the actual payment value recorded on the invoice for the exported and imported gas and LPG, raw materials, which is consistent with the tolerance specified in the contract due to the nature of the goods, shall be determined based on the value confirmed by the commercial appraiser for the exported and imported gas and LPG, raw materials and the tax rate applicable to each item;

If the unit of measurement for the volume of the goods is cubic meters or barrels, when declaring customs, the trader is responsible for converting the unit of measurement to tons according to the provisions of the law;

12. In cases where the trader is the subject defined in Clause 3, Article 2 of this Circular and purchases gas and LPG, raw materials from traders who have a Certificate of Eligibility for Gas and LPG Import and Export Business, the trader shall handle customs procedures according to the regulations for imported goods for business purposes;

Before handling import procedures, the trader purchasing gas and LPG, raw materials must register the consumption quota of gas and LPG, raw materials during the operation and operation of machinery and equipment involved in the production process with the specialized management agency and notify the customs authority of the confirmation result from the specialized management agency regarding the consumption quota of gas and LPG, raw materials;

13. A trader with a Certificate of Eligibility for Gas and LPG Import and Export Business may entrust another trader (who also has a Certificate of Eligibility for Gas and LPG Import and Export Business) to import, export, temporarily import, and re-export gas and LPG, raw materials in accordance with current laws;

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

It shall be implemented in accordance with the regulations of the Ministry of Industry and Trade. In cases where the Ministry of Industry and Trade has not issued regulations, it shall be determined based on the notification of the appraisal results regarding the volume of gas and LPG, raw materials by the commercial appraiser. In cases of doubt about the appraisal results, they shall be handled according to the provisions of Point c, Clause 5 of this Article;

15. Determining the type of special export and import goods:

In addition to the types of goods currently regulated for export and import, in cases of separately importing liquefied propane and liquefied butane for trade:

a) The trader registers for temporary import and re-export business operations if they meet the following conditions:

a.1) At the time of import: Liquefied propane and liquefied butane are imported simultaneously and separately;

a.2) During the period of storage in Vietnam and before export: Liquefied propane and liquefied butane are stored separately in different tanks or mixed with imported goods for business and export production of the same type;

a.3) At the time of export: Liquefied propane and liquefied butane are directly pumped from separate tanks into the transport vehicles (stored in separate tanks) for export abroad;

b) The trader registers for importing raw materials for production of export goods if they meet the following conditions:

b.1) At the time of import: Liquefied propane and liquefied butane are imported simultaneously and separately;

b.2) During the period of storage in Vietnam and before export:

b.2.1) Liquefied propane and liquefied butane are stored separately in different tanks, or

b.2.2) Liquefied propane and liquefied butane are stored together in the same tank with imported goods for business and temporary import and re-export of the same type;

b3) At the time of export, liquefied propane and liquefied butane are blended in a dedicated tank before being pumped into the transport vehicle (stored together in the same tank) for export abroad;

 

Chapter II

SPECIFIC PROVISIONS

Section 1

CUSTOMS PROCEDURES FOR GAS AND LPG,

 RAW MATERIALS IMPORTED, TEMPORARILY IMPORTED

Article 5. Place of Customs Formalities

1. Gas and LPG, raw materials imported and temporarily imported shall handle customs procedures at the Import Customs Branch authorized by law;

2. Gas and LPG, raw materials temporarily imported for supply (re-export) to traders as stipulated in Clause 3, Article 2 of this Circular, the trader purchasing gas and LPG, raw materials shall handle import procedures at the Customs Branch managing the trader.

Article 6. Customs Declaration Documents

1. Documents to be submitted:

- Customs declaration form: 02 original copies;

- Purchase contract for gas and LPG, raw materials or other documents having equivalent legal force to the purchase contract for gas and LPG, raw materials: 01 copy stamped with confirmation seal of the trader;

- Commercial invoice: 01 original copy;

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

- State quality inspection registration certificate for gas and LPG, raw materials listed in the list of goods subject to state quality inspection (except for temporarily imported gas and LPG, raw materials for re-export): 01 copy stamped with confirmation seal of the trader;

- Bill of lading or other transport documents having equivalent value according to the law (except for re-exported gas and LPG, raw materials for traders specified in Clause 3, Article 2 of this Circular): 01 copy stamped with confirmation seal of the trader;

- Sales contract for gas and LPG, raw materials (if any) (Framework Contract; Principle Contract and Contract Annexes): 01 copy stamped with confirmation seal of the trader.

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

- Certificate of eligibility for export and import of gas and LPG, raw materials issued by the Ministry of Industry and Trade: 01 copy stamped with confirmation seal of the trader (applicable for temporary import declarations);

- Certificate of origin.

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

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

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

a) Quantity inspection certificate: Must be submitted within 08 (eight) working hours from the completion of pumping gas and LPG, raw materials from the transport vehicle into the warehouse or onto another transport vehicle for further domestic transportation;

b) Notification of state quality inspection results for imported gas and LPG, raw materials and temporarily imported gas and LPG, raw materials: Must be submitted within a period not exceeding 07 (seven) working days from the completion of pumping gas and LPG, raw materials from the transport vehicle into the warehouse or onto another transport vehicle for further domestic transportation;

c) Commercial invoice:

c.1) If the trader does not have the original commercial invoice, the trader must submit a provisional invoice (Pro Forma Invoice) (original, fax copy, or Telex copy) at the time of customs officer's registration of the customs declaration form; the director (or a person authorized by the director) must confirm, sign, stamp, and bear full responsibility under the law for the accuracy and truthfulness of the content of the fax or Telex copy;

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

The deadline for submitting the original commercial invoice is not later than 30 (thirty) days from the date of registering the customs declaration form;

c.3) In case gas and LPG, raw materials are imported and temporarily imported on a single commercial invoice (original), the trader and customs officers shall proceed as follows:

c.3.1) For imported gas and LPG, raw materials: The customs officer retains the original commercial invoice submitted by the trader in the import file;

c.3.2) For temporarily imported gas and LPG, raw materials: The customs officer retains a copy of the commercial invoice from the original prepared by the trader (with signature confirmation of the director or a person authorized by the director) in the temporary import file and clearly note on the temporary import declaration: "The original commercial invoice has been retained in the import file of gas and LPG, raw materials according to customs declaration number ... dated ... month ... year ...".

Article 7. Time limit for tax payment on gas and LPG, raw materials temporarily imported for re-export

1. Gas and LPG, raw materials temporarily imported for business purposes must pay taxes before completing the temporary import procedures for gas and LPG, raw materials.

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

3. In cases where re-export occurs outside the guarantee period, late payment interest must be paid from the day the guarantee period expires until the day of re-export or until the day of actual tax payment (if the day of actual tax payment precedes the day of actual re-export) in accordance with the law.

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

Article 8. Responsibilities of the Customs Sub-Department handling import procedures, temporary import procedures; Customs Sub-Department managing traders purchasing gas and LPG, raw materials as stipulated in Clause 3, Article 2 of this Circular

1. Seal warehouses and containers holding gas and LPG, raw materials after the trader completes the process of pumping gas and LPG, raw materials into warehouses and transport vehicles in accordance with Clause 1, Article 4 of this Circular.

2. Based on the request for extension of the temporary import for re-export period of gas and LPG, raw materials submitted by the trader, the Customs Sub-Department (where the temporary import procedures are handled) shall examine and accept the extension in accordance with Clause 8, Article 4 of this Circular. The head of the Customs Sub-Department shall sign and stamp the trader's request document and retain the file in accordance with regulations.

3. Based on the quantity of gas and LPG, raw materials temporarily imported declared on the declaration form, establish a monitoring and deduction record when processing the re-export procedures. The deduction quantity is the actual export quantity based on the weight certificate issued by the trader's inspection.

4. Implement the provisions set out in Point e, Clause 4, Article 16 of Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government regarding gas and LPG, raw materials imported that do not meet the quality requirements for import as decided by the State management agency for quality control.

In cases where gas and LPG, raw materials temporarily imported for re-export are stored together with gas and LPG, raw materials of the same type for business purposes, if the State management agency for quality control notifies that the batch does not meet the import quality requirements, the re-export procedures (including both old and new) must be carried out within the time limit prescribed by law.

5. Monitor the trader's compliance with the liquidation of the temporary import declaration within the prescribed time limit; carry out the liquidation and refund of the temporary import declaration in accordance with Article 9 of this Circular; handle issues related to tax obligations and violations (if any) in accordance with current regulations.

6. On the last working day of each month, the Customs Sub-Department is responsible for reporting to the Provincial/City Customs Department directly managing gas and LPG, raw material imports, the results of the liquidation of the temporary import declarations (using Form HQ01/2014-NK(LPG)-CCHQ; HQ02/2014-TKTKNK(LPG)-CCHQ Appendix issued along with this Circular).

7. Each quarter, on the fifth day of the first month of the following quarter, the Provincial/City Customs Department shall base its report on the gas and LPG, raw material imports, temporary imports, and the results of the liquidation of the temporary import declarations of the subordinate Customs Sub-Districts, and shall be responsible for compiling and reporting to the General Department of Customs on gas and LPG, raw material imports, and the results of the liquidation of the temporary import declarations (using Form HQ03/2014-NK(LPG)-CHQ, HQ04/2014-TKTKNK(LPG)-CHQ Appendix issued along with this Circular).

Article 9. Responsibilities of traders

1. Ensure the original condition of the customs seal on warehouses and containers holding imported gas and LPG, raw materials during the waiting period for the notification of the inspection result, the State quality control result of the batch.

2. In cases where the State quality control agency notifies that the imported gas and LPG, raw materials do not meet the import requirements, the trader shall be responsible for implementing the provisions set out in Point e, Clause 4, Article 16 of Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government.

In cases where gas and LPG, raw materials temporarily imported for re-export are stored together with gas and LPG, raw materials of the same type for business purposes, if the State quality control agency notifies that the batch does not meet the import quality requirements, the trader must continue to maintain the original condition of the customs seal (if any), the original condition of the gas and LPG, raw materials (including both old and new - if any) and carry out the re-export procedures (including both old and new) within the time limit prescribed by law.

3. Carry out the liquidation of the temporary import declaration in accordance with regulations.

4. Each quarter, on the second day of the first month of the following quarter, the trader is responsible for compiling and reporting to the General Department of Customs on gas and LPG, raw material imports, and the results of the liquidation of the temporary import declarations (using Form HQ05/2014-NK(LPG)-TN, HQ06/2014-TKTKNK(LPG)-TN Appendix issued along with this Circular).

Article 10. Refund of tax, non-collection of tax on customs declaration for temporary import

The procedures for refunding tax and non-collection of tax for gas and LPG, raw materials for temporary import and re-export shall be implemented in accordance with the provisions of Articles 118, 126, 127, 128, and 129 of Circular No. 128/2013/TT-BTC dated September 10, 2013.

Section 2

CUSTOMS PROCEDURES FOR GAS AND LPG,

RAW MATERIALS FOR EXPORT AND RE-EXPORT

Article 11. Place for Customs Procedures

1. Gas and LPG, export raw materials shall have their customs procedures carried out at the Customs Sub-Department at the exit port.

2. Gas and LPG, raw materials for re-export shall have their customs procedures carried out at the Customs Sub-Department where the temporary import declaration for the same batch of gas and LPG, raw materials was made; or at the Customs Sub-Department outside the port where the trader has an inland warehouse system for storing imported gas and LPG, raw materials for re-export.

3. Gas and LPG, export and re-export raw materials passing through the exit port to be exported abroad must be an international border gate.

Article 12. Customs Documents

1. Customs documents for exporting gas and LPG, raw materials:

a) Documents to be submitted:

- Export customs declaration: two original copies;

- Sales contract and its annexes (if any): one copy with the trader's stamp confirming authenticity;

- Commercial invoice: 01 original copy;

- Document clearly stating the origin of the exported gas and LPG, raw materials (originating from the trader's imports or sourced from production and blending of gas and LPG): one original copy;

- Certificate of eligibility for export and import of gas and LPG, raw materials issued by the Ministry of Industry and Trade: one copy with the trader's stamp confirming authenticity (to be submitted once);

- Inspection certificate of quantity for cases specified in point a, Clause 3, Article 3 of this Circular: one copy with the trader's stamp confirming authenticity;

- Quality inspection certificate or test result report of the trader dealing in gas and LPG, raw materials (the trader bears legal responsibility for the contents of the test result report): one copy with the trader's stamp confirming authenticity.

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

2. Customs documents for re-exporting gas and LPG, raw materials:

a) Documents to be submitted:

- Export customs declaration: two original copies;

- Import customs declaration of the temporarily imported consignment: one copy with the trader's stamp confirming authenticity;

- Sales contract and its annexes (if any): one copy with the trader's stamp confirming authenticity;

- Certificate of eligibility for trading in export and import of gas and LPG, raw materials: one copy with the trader's stamp confirming authenticity (to be submitted once);

- Inspection certificate of quantity for cases specified in point a, Clause 3, Article 3 of this Circular: one copy with the trader's stamp confirming authenticity;

- Quality inspection certificate or test result report of the trader dealing in gas and LPG, raw materials (the trader bears legal responsibility for the contents of the test result report): one copy with the trader's stamp confirming authenticity.

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

Article 13. Responsibilities of the Customs Sub-Department handling the export and re-export of gas and LPG, raw materials

1. Inspect the external condition of the cargo hold containing gas and LPG, raw materials on the transport vehicle; if there are no doubts and it meets the conditions for customs sealing, the trader may load gas and LPG, raw materials into the transport vehicle.

If the volume is determined using a standard scale, the customs officer must inspect the internal condition of the cargo hold containing gas and LPG, raw materials before the trader loads the gas and LPG, raw materials.

2. After the trader completes loading gas and LPG, raw materials into the cargo hold of the transport vehicle, the customs officer shall seal the cargo holds of the transport vehicle according to regulations.

3. In case gas and LPG, raw materials for re-export pass through a different exit port than the one where the re-export procedures were conducted or gas and LPG, raw materials are supplied (re-exported) as prescribed in Clause 3, Article 2 of this Circular, the Customs Sub-Department shall prepare a handover record for the re-exported gas and LPG, raw materials and seal the re-export documents according to the regulations for goods transferred between ports; the handover record must detail the specific condition of the goods (name of goods, type of goods, weight of goods); departure date and time of the transport vehicle carrying gas and LPG, raw materials; name, code, and characteristics of the transport vehicle; transportation route; customs sealing; monitor feedback information from the Customs Sub-Department at the exit port and from the Customs Sub-Department managing the trader as prescribed in Clause 3, Article 2 of this Circular.

4. Bear the main responsibility and coordinate with the Customs Sub-Department at the exit port in the handover, management, and supervision of the transportation process of temporarily imported and re-exported gas and LPG, raw materials.

5. On the last working day of each month, the Customs Sub-Department shall report to the Provincial or Municipal Directly Managed Customs Department regarding the exported gas and LPG, raw materials (according to Form HQ07/2014-XK(LPG)-CCHQ attached to this Circular).

6. Each quarter, on the fifth day of the first month of the following quarter, the Provincial or Municipal Directly Managed Customs Department shall compile and report to the General Department of Customs regarding the exported gas and LPG, raw materials (according to Form HQ08/2014-XK(LPG)-CHQ attached to this Circular).

Article 14. Responsibilities of the Customs Sub-department at the Export Border Gate; the Customs Sub-department managing traders purchasing gas and LPG, raw materials as stipulated in Clause 3, Article 2 of this Circular:

1. Gas and LPG, raw materials re-exported through international border gates:

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

b) Inspect the customs seals on the tanks, reservoirs, compartments containing gas and LPG, raw materials of the transport means. In cases where the seals remain intact, supervise the export of goods through the border gate to ensure that the entire consignment must be exported through the border;

c) In cases where the seals are found to be not intact, counterfeit, or there are signs of violations regarding changes in quantity, weight, type of gas and LPG, raw materials, the Head of the Customs Sub-department shall require the declarant to conduct an inspection of the quantity, weight, and type of the consignment. If the inspection results match the file, a confirmation record shall be established, and supervision of the export of goods through the border gate shall be carried out. If the inspection results indicate changes in quantity, weight, or type, a violation record shall be established and handled according to the provisions of the law;

d) Carry out the transfer of the consignment file to the Customs Sub-department handling the re-export procedures in accordance with the regulations on goods transiting through border gates;

e) When the transport vehicle carrying gas and LPG, raw materials for re-export returns, customs officers must inspect the inbound transport vehicle in accordance with the regulations to detect smuggled goods or gas and LPG, raw materials not fully re-exported and returned for domestic consumption;

2. The quantity of gas and LPG, raw materials declared for re-export in one declaration must be completely exported in one single trip through one border gate or delivered to the trader specified in Clause 3, Article 2 of this Circular.

Article 15. Responsibilities of the Trader.

1. Ensure the original condition of the goods, customs seals, and customs declaration files during transportation to the export border gate and to the traders specified in Clause 3, Article 2 of this Circular.

2. In cases where gas and LPG, raw materials are re-exported through a different border gate than the one where the re-export procedures were handled, the trader is 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 original condition of the goods and the customs seals. The transportation time for gas and LPG, raw materials after being loaded onto the transport vehicle for re-export to the re-export border gate shall not exceed five days.

In cases where it is objectively impossible to transport goods along the designated route and within the designated timeframe, the trader must notify the Customs Sub-department where the declaration was registered and the Customs Sub-department at the export border gate in writing for monitoring and supervision.

3. Every quarter, on the second day of the first month of the following quarter, the trader is responsible for compiling and reporting to the General Department of Customs on the exported gas and LPG, raw materials (according to the model HQ09/2014-XK(LPG)-TN attached to this Circular).

Section 3

CUSTOMS PROCEDURES FOR GAS AND LPG,

TEMPORARILY IMPORTED RAW MATERIALS FOR DOMESTIC CONSUMPTION

Article 16. Place for Customs Procedures

The procedures for domestic consumption of gas and LPG, raw materials are carried out at the Customs Sub-department where the temporary import declaration was registered.

Article 17. Customs documents:

- Application for domestic consumption transfer of gas and LPG, raw materials by traders: 01 original copy;

- Import customs declaration: 02 original copies. In the accompanying documents section on the import goods declaration form, the trader must clearly state the quantity of gas and LPG, raw materials transferred for domestic consumption from the temporary import declaration number ...;

- Temporary import customs declaration of the consignment: 01 photocopied copy stamped with the trader's confirmation seal;

- State registration certificate for quality inspection of gas and LPG, raw materials (in cases where state quality inspections have not been conducted upon temporary import) or notification of results of state quality inspections of gas and LPG, raw materials when processing temporary import procedures: 01 photocopied copy stamped with the trader's confirmation seal.

Article 18. Responsibilities of the Customs Sub-Department handling the domestic consumption transfer of gas and LPG, raw materials

1. Based on the permit for domestic consumption transfer issued by the Customs Department handling the temporary import procedures, carry out customs procedures for the consignment of gas and LPG, raw materials transferred for domestic consumption according to regulations applicable to commercial imported goods.

2. Calculate and collect all types of taxes.

Article 19. Responsibilities of traders

1. Implement as stipulated in Article 9 of this Circular.

2. Refer to the contents on the temporary import customs declaration to declare criteria on the import customs declaration.

3. Fulfill tax obligations as prescribed by law.

Section 4

CUSTOMS PROCEDURES FOR GAS AND LPG, RAW MATERIALS EXPORTED AND IMPORTED THROUGH SPECIALIZED PIPELINES

Article 20. Special provisions

1. Regarding the determination of the quantity of imported gas and LPG, raw materials:

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

a.1) Regarding the installation location of the meter for determining the quantity of exported and imported gas and LPG, raw materials, it is specified as follows:

a.1.1) For exporters of gas and LPG, raw materials: The export flow meter is installed at the starting point of the pipeline supplying gas and LPG, raw materials (the above-ground point before the pipeline goes underground).

a.1.2) For importers of gas and LPG, raw materials: The import flow meter is installed at the starting point of the pipeline supplying gas and LPG, raw materials (the above-ground point before the pipeline supplies into the factory).

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

b) Reconciliation of the quantity of gas and LPG, raw materials on the export declaration of gas and LPG, raw materials via pipelines:

Exporters of gas and LPG, raw materials must reconcile the quantity of exported and imported gas and LPG, raw materials based on:

b.1) The tolerance rate for compressed gas and LPG, raw materials pressure (including the loss ratio of gas and LPG, raw materials along the pipeline) established by the exporter of gas and LPG, raw materials;

b.2) The meter tolerance rate (the deviation in accuracy between the meter of the exporter of gas and LPG, raw materials and the meter of the importer of gas and LPG, raw materials);

b.3) The export declaration;

b.4) The import declaration;

b.5) In cases where the quantity of exported gas and LPG, raw materials does not match the total quantity of imported gas and LPG, raw materials of importers on the same pipeline, the exporter of gas and LPG, raw materials may supplement declarations according to legal regulations;

b.6) The meter reading confirmation record of the exporter of gas and LPG, raw materials and the importers of gas and LPG, raw materials.

2. Regarding supervision and management principles:

a) The total quantity of gas and LPG, raw materials displayed on the meter of the supplier (seller) equals the quantity received by the buyer plus losses and residual quantities in the pipeline. The exporter bears full legal responsibility if fraud is detected.

b) Flow meters for gas and LPG, raw materials must be inspected, confirmed, sealed, and periodically checked according to customs laws. Customs will require an appraisal only in cases of suspicion or when goods are classified as high-risk by the risk management system. The Director of the Customs Sub-Department decides on actual inspections, sets the timing and number of meter readings within a certain period for inspection and appraisal, and notifies relevant traders. The appraisal result serves as the basis for recording inspection results. An independent appraiser is jointly designated by the customs authority and the trader. If there is no agreement, the customs authority will designate an independent appraiser.

c) Supervision of the quantity of gas and LPG, raw materials passing through the customs-controlled area is carried out according to regulations, supplemented by additional content:

c.1) Relying on the independent appraiser's report in cases of suspicion or when goods are classified as high-risk by the risk management system;

c.2) Comparing the meter readings of the exporter and importer of gas and LPG, raw materials, and the tolerance rates for compressed gas and LPG, raw materials pressure and meter tolerance rates (established and registered with the Customs Sub-Department by the exporter of gas and LPG, raw materials) to confirm;

c.3) For consignments exempt from actual inspections, if signs of violations are found, the Director of the Customs Sub-Department decides to conduct actual inspections of the consignment.

c.4) For consignments subject to physical inspection, customs officers shall base on the results of the appraisal regarding the volume, weight, type of the consignment and the results of state quality control (if any) to confirm on the customs declaration and record the inspection results on the goods inspection result sheet.

Article 21. Place for Customs Procedures

At the Customs Sub-Department managing Exporters and Importers of gas and LPG, raw materials.

Article 22. Customs Documents

The set of customs documents as prescribed for exported and imported gas and LPG, raw materials.

Article 23. Responsibilities of traders

1. For Exporters:

a) Before supplying gas and LPG, raw materials to importers through the same pipeline, the exporter shall carry out:

a.1) Submitting a written notice to the Customs Sub-Department regarding the use of underground pipelines to supply gas and LPG, raw materials to importers, including: A map of the underground pipeline for supplying gas and LPG, raw materials with confirmation from the Industrial Zone Management Board, Minutes of agreement on the joint supply of gas and LPG, raw materials through the same pipeline between the exporter and importers, confirming the meter index at the time of registering the first customs declaration, signed by the exporter and importers;

a.2) In cases where the export declaration and import declaration for gas and LPG, raw materials are registered monthly, the exporter and importers shall agree on a day in the month according to the minutes of agreement to register the opening of export and import declarations based on contracts or estimated consumption levels, and pay taxes as stipulated in Article 99 of Circular 128/2013/TT-BTC dated September 10, 2013 issued by the Ministry of Finance;

a.3) In cases where the export declaration is registered once within the contract period not exceeding one year for multiple exports of gas and LPG, raw materials, the exporter and importers shall agree on a day to register the declaration monthly. The exporter declares the quantity of gas and LPG, raw materials based on the meter index of the importer's flow meter confirmed by the importer on the day the importer confirms the meter index at the importer's location;

b) The exporter and importers shall agree on the timing for confirming the meter index for liquidating the export declaration for gas and LPG, raw materials upon completion of the contract. Based on the unified minutes, the exporter shall notify the Customs Sub-Department managing the process in writing three working days before the confirmation of the meter index;

c) The timing for confirming the meter index will serve as the basis for calculating the quantity of gas and LPG, raw materials from that point until the next confirmation of the meter index;

d) The exporter shall base on the actual pipeline conditions for supplying gas and LPG, raw materials, the physical properties of each type of gas and LPG, raw materials to establish pressure tolerance standards for compressed gas and LPG, raw materials (including lost quantities) suitable for 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 exporter to seek independent appraisal of these standards;

đ) In cases where there is a change in the underground pipeline such as maintenance, replacement, or connection of the underground pipeline supplying gas and LPG, raw materials to importers, the exporter must comply with the provisions at points a.1, a.2, a.3 of this clause;

2. For Importers of gas and LPG, raw materials:

Shall be responsible for agreeing on the timing for registering the initial import declaration for gas and LPG, raw materials and the timing for confirming the quantity of gas and LPG, raw materials for monthly and annual liquidation according to the minutes of agreement among the parties as prescribed in point a.1 of Clause 1 of this Article.

Article 24. Responsibilities of the Customs Branch Managing Exporters and Importers of Gas and LPG, Raw Materials

1. Upon receiving notifications on the supply of gas and LPG, raw materials, underground pipeline maps for gas and LPG, raw materials, and agreements between exporters and importers, the managing Customs Branch shall arrange staff to supervise and confirm meter readings at the time specified in the agreement. If this cannot be done, they must notify the traders and specify the reasons; agree on an alternative confirmation time.

2. Supervise and confirm meter readings of both the exporter and importers simultaneously.

3. At the start of gas and LPG, raw material supply: Register customs declarations based on contracts or estimated consumption levels.

4. When confirming meter readings for cases where the exporter and importers of gas and LPG, raw materials jointly register monthly declarations, confirm meter readings monthly at the exporter's meter and those of the importers of gas and LPG, raw materials at the agreed time and settle monthly.

5. For cases where the exporter of gas and LPG, raw materials registers annual declarations but exports monthly, confirm the exporter's monthly gas and LPG, raw material export declaration according to the importer's meter reading; confirm the importer's monthly gas and LPG, raw material import declaration according to the importer's meter reading.

6. Confirm meter readings of the exporter and importers of gas and LPG, raw materials at the same time as stipulated in the agreement upon contract completion.

7. Based on invoices and documents issued by the seller and meter readings confirmed by the exporter and importers, along with independent inspector's inspection results, clear the shipment.

Section 5

CUSTOMS PROCEDURES FOR EXPORTING AND IMPORTING GAS AND LPG AT OFFSHORE WELLS

IMPORT AT OFFSHORE WELLS

Article 25. Location for Customs Procedures

At the Customs Branch managing offshore gas well operators.

Article 26. Declaration and Clearance

Follow the provisions of Articles 10 and 17 of Chapter II of Circular No. 22/2014/TT-BTC dated February 14, 2014, issued by the Ministry of Finance, regarding electronic customs procedures for commercial goods exported and imported.

Article 27. Channeling of Customs Declarations

a) All gas and LPG export and import declarations registered through the electronic customs declaration system must be channeled into the yellow channel for file verification as prescribed.

b) The Provincial/City Customs Department, upon receiving violation reports, will direct and coordinate with the Risk Management Board to channel violators into the red channel. Simultaneously, instruct relevant Customs Branches to implement:

- Supervising the sampling process for quality checks;

- Supervising the quantity checking procedure;

- Recording actual inspection results according to the conclusions of the Quantity and Quality Inspection Notification from the independent inspector.

Article 28. Customs declaration file for liquefied petroleum gas (LPG) and gases for export and import shall be governed as provided. However, commercial invoices may be submitted within thirty days from the date of customs declaration registration. At the time of declaration registration, traders may use provisional invoices (Pro forma Invoice) for reporting. Administrative Procedure: Recognition of forest tree planting seed sources customs

Article 29. Responsibilities of traders

1. Comply fully with the provisions of the Customs Law regarding the responsibilities of declarants;

2. Ensure material and information technology facilities that meet the requirements for electronic data exchange with the Customs Authority;

3. Update complete and accurate data according to the criteria of the Electronic Declaration System; ensure the accuracy, truthfulness, and consistency of the customs declaration file with the reported data;

4. Take samples of goods in accordance with the decision of the Head of the Customs Branch;

5. Keep confidential the name, password, and related information provided by the Customs Authority. Commit to using the name and password only to access the Customs Authority's computer network for declaration purposes, without damaging the Computer System and data of the Customs Authority. If damage occurs, they must bear legal responsibility and cover all repair and maintenance costs.

6. Quarterly submit books recording gas and LPG export and import data for traders operating offshore wells to the Customs Branch managing such traders.

Article 30. Responsibilities of the Customs Branch managing offshore well operators

1. Arrange staff to continuously monitor the System during working hours to check declared data, notify the number of declarations, and provide timely and accurate feedback to traders. Implement security measures such as data backup, virus protection, etc.;

2. Customs officers assigned to use the System must ensure the confidentiality of the names and passwords provided, and use the programs according to their assigned functions;

3. When discovering errors in the System beyond their authority to resolve, customs officers must report to the Head of the Customs Branch for handling;

4. The Director of the Customs Branch may decide to conduct on-site inspections of goods to assess traders' compliance with customs laws or when there are signs of violations in a consignment.

In cases where an on-site inspection is required, the customs procedures shall be carried out in accordance with the current customs procedures for exported and imported goods.

Article 31. Tax policy and tax management procedures:

Follow the tax policies, tax management procedures, and current guiding documents, in addition to the following specific regulations:

1. The tax payment deadline is thirty (30) days from the date of declaration registration;

2. The tax rate and calculation ratio shall be implemented according to the effective tax laws at the time of declaration registration.

TRADING RAW MATERIALS FOR TRANSIT

Chapter 6

CUSTOMS PROCEDURES FOR GAS AND LPG,

Article 31. Customs Procedures

1. Gas and LPG, trading raw materials for transit transported directly from the exporting country to the importing country without passing through Vietnamese border gates do not need to go through customs procedures;

2. Gas and LPG, trading raw materials for transit transported from the exporting country to the importing country via Vietnamese border gates but not stored in bonded warehouses or transshipment areas at Vietnamese ports: The Customs Authority will supervise the goods until they are exported out of Vietnam;

3. Gas and LPG, trading raw materials transported from the exporting country to the importing country via Vietnamese border gates and stored in bonded warehouses or transshipment areas at Vietnamese ports shall follow customs procedures for goods entering and exiting bonded warehouses and transshipment areas at Vietnamese ports.

 EXCESS RAW MATERIALS

Section 7

CUSTOMS PROCEDURES FOR GAS AND LPG,

 TRANSIT RAW MATERIALSH

Article 32. Customs Procedures

1. Customs procedures for Gas and LPG, transit raw materials must be carried out at the first port of entry and last port of exit customs office.

2. Gas and LPG, transit raw materials that do not pass through mainland territory shall be stored in the port area.

3. Gas and LPG, transit raw materials that are stored outside the port area or pass through mainland territory must obtain permission from the Ministry of Industry and Trade.

4. Documents to be submitted when handling customs procedures for Gas and LPG, transit raw materials:

a) A declaration form for Gas and LPG, transit raw materials, submitted by the declarant or their representative to the port customs office for Gas and LPG, transit raw materials that remain in original condition and proceed directly; or for Gas and LPG, transit raw materials that are transferred to the same type of land, rail, river, or sea transport vehicles: one original copy;

b) A customs declaration form (two original copies) for Gas and LPG, transit raw materials and a declaration form (one original copy) for Gas and LPG, transit raw materials, submitted by the declarant or their representative to the port customs office for Gas and LPG, transit raw materials that need to be stored or change modes of transportation.

Article 33. Responsibilities of the customs authority:

1) The port customs office where Gas and LPG, transit raw materials enter shall accept the declaration form for Gas and LPG, transit raw materials or the customs declaration form for the consignment of Gas and LPG, transit raw materials, seal the place containing the goods, and confirm the original condition of the Gas and LPG, transit raw materials on the declaration form for Gas and LPG, transit raw materials and the customs declaration form (if required), and hand over to the vehicle operator to transfer to the port customs office where the goods will exit;

2. In cases where Gas and LPG, transit raw materials are exempted from sealing, the carrier, declarant, and accompanying customs officer (if any) shall be responsible for ensuring the original condition of the goods from the port of entry to the port of exit;

3. The port customs office where Gas and LPG, transit raw materials exit shall accept the declaration form or customs declaration form transferred from the port customs office where the Gas and LPG, transit raw materials entered, check the customs seal status or the original condition of the Gas and LPG, transit raw materials to compare with the confirmed contents of the port customs office where the goods were entered on the declaration form or the customs declaration form for transit goods to handle the exit procedures;

4. In case of accidents or unforeseen events causing damage to the customs seal or changes to the original condition of the Gas and LPG, transit raw materials, the carrier, declarant, and accompanying customs officer (if any) must take measures to minimize losses and immediately report to the People's Committee of the nearest commune, ward, or town to establish a record confirming the current state of the Gas and LPG, transit raw materials.

Article 34. Responsibilities of traders.

1. Ensure the original condition of Gas and LPG, transit raw materials, customs seals, and customs documents during transportation to the exit port.

2. Be responsible for transporting along the registered route, stopping at designated points, within the time frame, and through the registered ports with the customs authority. The transportation time for Gas and LPG, transit raw materials after being loaded onto the transport vehicle until reaching the exit port shall not exceed five days.

In cases where it is objectively impossible to transport goods along the registered route and within the time frame, the trader must notify the customs branch where the declaration was registered and the exit port customs branch to monitor and supervise.

3. Settle the customs declaration for Gas and LPG, transit raw materials according to regulations.

Section 8

CUSTOMS PROCEDURES FOR RAW MATERIALS IMPORTED

FOR THE PRODUCTION AND BLENDING OF GAS AND LPG

Article 35. Customs Procedures

1. For imported raw materials for production and blending of gas and LPG for export shall be implemented in accordance with the management regulations for imported raw materials for producing export goods as stipulated in Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on electronic customs procedures for export and import goods and Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance.

Regarding customs documents: In addition to the documents required to be submitted and presented according to the regulations for imported raw materials for producing export goods, traders must submit and present related documents as prescribed in Article 6 of this Circular (except for the notification of inspection results or registration for state quality inspection of imported raw materials which are not required to be submitted), and submit a production, blending, importation plan of raw materials and consumption plan of gasoline and diesel products of the trader with confirmation from the Ministry of Industry and Trade (one copy of the original stamped with confirmation of the trader; the original must be presented for customs officials to check and compare).