Circular No. 88/2013/TT-BTC guides the pilot customs procedures for the export and import of gasoline and diesel fuel, raw materials for blending gasoline and diesel fuel, and activities of blending and changing types of gasoline and diesel fuel at the Van Phong Oil Storage Warehouse.

CIRCULAR

Guidelines for pilot customs procedures for export and import of gasoline and diesel fuel, raw materials for blending gasoline and diesel fuel; blending and classification activities of gasoline and diesel fuel at the Vân Phong bonded fuel storage facility

||| Raw materials for blending gasoline and diesel fuel; blending and classification activities of gasoline and diesel fuel

||| At the Vân Phong bonded fuel storage facility

_______________________

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

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

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

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

||| Pursuant to the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012, amending and supplementing certain articles of the Law on Tax Administration No. 78/2006/QH11;

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

||| Pursuant to Decree No. 12/2006/NĐ-CP dated January 23, 2006 of the Government detailing the implementation of the Law on Trade regarding international trade activities and foreign agency purchase, sale, processing, and transit goods;

Pursuant to the Government Decree No. 187/2013/NĐ-CP dated November 20, 2013 detailing the implementation of the Law on Commerce regarding international trade activities and foreign-related agency purchase, sale, processing, and transit of goods;

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

||| Pursuant to Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of the Law on Tax Administration;

||| Pursuant to Decree No. 106/2010/NĐ-CP dated October 28, 2010 amending and supplementing certain articles of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration and Decree No. 100/2008/NĐ-CP dated September 8, 2008 of the Government detailing certain provisions of the Law on Personal Income Tax;

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

||| Pursuant to Decision No. 264/QĐ-TTg dated January 30, 2013 of the Prime Minister on the pilot operation of the Vân Phong bonded fuel storage facility;

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

The Minister of Finance promulgates ||| Circular guiding the pilot customs procedures for export and import of gasoline and diesel fuel, raw materials for blending gasoline and diesel fuel; blending and classification activities of gasoline and diesel fuel at the Vân Phong bonded fuel storage facility.

PART I

GENERAL PROVISIONS

Article 1. Scope of Application

||| This Circular guides the pilot customs procedures for export and import of gasoline and diesel fuel, raw materials for blending gasoline and diesel fuel; blending and classification activities of gasoline and diesel fuel at the Vân Phong bonded fuel storage facility as stipulated in Article 1 of Decision No. 264/QĐ-TTg dated January 30, 2013 of the Prime Minister on the pilot operation of the Vân Phong bonded fuel storage facility (hereinafter referred to as Vân Phong bonded facility).

Article 2. Applicability

||| 1. Lead traders as prescribed in Decree No. 84/2009/NĐ-CP dated October 15, 2009 of the Government on trading in gasoline and diesel fuel and foreign traders (referred to as consignors), who have warehouse rental contracts or service contracts for blending and classifying gasoline and diesel fuel, may bring gasoline and diesel fuel and raw materials into the Vân Phong bonded facility for storage, blending, and classifying gasoline and diesel fuel; they may sell gasoline and diesel fuel, blended gasoline and diesel fuel from the Vân Phong bonded facility to overseas markets or domestic markets; and they may sell classified gasoline and diesel fuel from the Vân Phong bonded facility to overseas markets.

||| 2. Joint Stock Company Vân Phong Bonded Fuel Storage Facility (referred to as the warehouse operator).

Customs authorities.

||| 4. Independent inspection company.

||| Article 3. Provisions on classification and blending of gasoline and diesel fuel in the Vân Phong bonded facility

||| 1. Classification of gasoline and diesel fuel:

||| Gasoline and diesel fuel stored in the Vân Phong bonded facility may only be classified for export from the Vân Phong bonded facility to overseas destinations based on the requirements of the consignor as stipulated in the sales contract or service contract for classification for export, specifically:

||| a) Only the corresponding quantity and type of gasoline and diesel fuel may be classified according to each sales contract or service contract for classification for export; and

||| b) The sales contract or service contract for classification for export must clearly specify the quantity, type, and delivery location which is a port or location abroad; and

||| c) Gasoline and diesel fuel that has been classified for export to overseas destinations may not be re-imported or consumed domestically.

||| 2. Blending of gasoline and diesel fuel: Is the process of mixing finished products, semi-finished products of gasoline and diesel fuel, additives, and other formulations to transform them into gasoline and diesel fuel products.

Article 4. Special Provisions

||| 1. Regarding the pumping of gasoline and diesel fuel, raw materials into and out of the Vân Phong bonded facility:

||| Gasoline and diesel fuel, raw materials can only be pumped into and out of the Vân Phong bonded facility after completing the declaration procedures for the bonded warehouse entry and exit manifest and under the supervision of the Customs authority as prescribed. The warehouse operator may pump gasoline and diesel fuel, raw materials according to the following regulations:

||| a) Based on the contract with the consignor, the warehouse operator pumps gasoline and diesel fuel, raw materials from the transportation vehicle into tanks or reservoirs within the Vân Phong bonded facility and ensures that they are of the same type and quality as the gasoline and diesel fuel, raw materials already stored in those tanks or reservoirs (in cases where they are stored together in the same tank or reservoir);

||| b) Customs officers conduct supervision during the pumping process and immediately seal it upon completion of the pumping of gasoline and diesel fuel, raw materials into the warehouse or pumping from the warehouse onto the transportation vehicle as prescribed.

||| 2. The period for storing and preserving gasoline and diesel fuel, raw materials at the Vân Phong bonded facility must comply with the warehouse rental contract and adhere to the provisions stipulated in Article 24 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, customs inspection, and supervision.

3. State Quality Inspection Notification Certificate:

||| In cases where gasoline and diesel fuel, raw materials exported from the Vân Phong bonded facility for domestic consumption fall under the list of goods subject to state inspection for quality, the trader must submit the original certificate of inspection results to the Customs authority before clearance of the goods; if the original certificate of inspection results is not available, the trader may submit a fax copy (of the original), certified and signed by the Director or authorized representative, and bears full responsibility under the law for the accuracy and truthfulness of the fax content. Within three working days from the date of actual export from the Vân Phong bonded facility, the trader is responsible for submitting the original certificate of inspection results to the Vân Phong Customs Sub-Department.

||| 4. Determination of volume, weight, and type of gasoline and diesel fuel, raw materials, and blended or classified gasoline and diesel fuel entering and exiting the Vân Phong bonded facility:

||| a) Gasoline and diesel fuel, raw materials entering the warehouse; blended or classified gasoline and diesel fuel must be inspected for volume, weight, and type. The warehouse operator or consignor shall register for inspection and submit the certificate of inspection to the Customs authority within eight hours (from the end of pumping gasoline and diesel fuel, raw materials into tanks or reservoirs or the end of blending or classifying activities).

The Van Phong Customs Branch confirms the actual import and export volume, weight, and type according to the certificate of quantity, weight, and type inspection for fuel oil and raw materials that have been brought into and taken out from the Van Phong warehouse at box number 23, 34 of the goods declaration form for bonded warehouse imports and exports (HQ/2012-HNQ issued together with Circular No. 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance guiding customs procedures, customs inspection, supervision; export tax, import tax, and tax management for exported and imported goods): "Fuel oil and raw materials brought into and taken out from the Van Phong warehouse."

5. For fuel oil and blended fuel oil after classification change when being exported from the Van Phong warehouse, if they are taken out from tanks under the supervision of customs officials, the inspection of quantity, weight, type, and state quality control (if applicable) will be conducted for the entire batch of exported goods; there is no requirement to inspect each individual transport vehicle separately.

6. Sampling of fuel oil and raw materials entering the Van Phong warehouse and blended fuel oil and classified fuel oil being exported from the Van Phong warehouse (if applicable):

The consignor and warehouse owner are responsible for sampling fuel oil and raw materials entering the Van Phong warehouse and blended fuel oil and classified fuel oil being exported from the Van Phong warehouse. The sampling process must be carried out under the supervision of customs officials and sealed according to regulations.

7. Loss rate for activities of importing, exporting, blending, classification change, storage, and inventory:

Follow the regulations of the Ministry of Industry and Trade. In cases where the Ministry of Industry and Trade has not made provisions, it shall be determined based on the actual confirmation data of an independent inspection company. The independent inspection company shall be jointly designated by the customs authority and the warehouse owner or consignor. If no agreement can be reached, the customs authority will designate the independent inspection company.

8. Before commencing blending or classification change of fuel oil, the warehouse owner must notify the Van Phong Customs Branch in writing at least 8 working hours in advance to facilitate supervision.

9. Reports on the status of goods in the warehouse and the operation of the Van Phong warehouse shall be implemented according to Form No. 20 - BC/KNQ/2010 issued together with Circular No. 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance.

Chapter II

SPECIFIC PROVISIONS

Article 5. Customs procedures for fuel oiland raw materials from abroad brought into the Van Phong warehouse

1. The customs declaration documents submitted to the Van Phong Customs Branch include:

a) Declaration form for bonded warehouse imports and exports: two original copies;

b) Lease contract for the Van Phong warehouse or service contract for blending and classification change: one copy with confirmation and stamp of the Van Phong warehouse owner;

In case the consignor is also the Van Phong warehouse owner, the lease contract for the Van Phong warehouse is not required. The storage period applies as if a lease contract were in place, calculated from the date of declaration of goods for bonded warehouse imports and exports and recorded in box number 3 of the declaration form for bonded warehouse imports and exports (model HQ/2012-KNQ).

c) Power of attorney for receiving goods (if not included in the lease contract for the Van Phong warehouse): one original copy, if a fax copy must be confirmed and stamped by the Van Phong warehouse owner; within two working days from the date of fuel oil and raw materials entering the Van Phong warehouse, the consignor or the person authorized by the consignor is responsible for submitting the original copy;

d) Bill of lading or other equivalent transport documents (if available): one copy with confirmation stamp of the consignor or the person authorized by the consignor;

đ) Detailed list of goods (if available): two original copies (one retained by the customs authority, one by the Van Phong warehouse owner);

e) Registration form for quantity, weight, and type inspection (if available): one original copy;

g) Certificate of quantity, weight, and type inspection: to be submitted within eight working hours after completing the pumping of fuel oil and raw materials from the transport vehicle into the tanks at the Van Phong warehouse.

2. Time limit for the consignor or the person authorized by the consignor to submit documents to the Van Phong Customs Branch:

These documents should be submitted when registering the customs declaration form, except for the documents specified in point g of Clause 1 of this Article.

3. Responsibilities of the Van Phong Customs Branch:

a) Implement customs procedures according to current regulations;

b) Check the sealing condition according to regulations, supervise the fuel oil and raw materials being brought into the Van Phong warehouse, confirm "goods have been brought into the Van Phong warehouse" on the declaration form for bonded warehouse imports and exports (HQ/2012-KNQ, copy retained by the declarant) according to regulations, and keep track of the import and export goods in the Van Phong warehouse;

c) Seal the tanks containing fuel oil and raw materials after the warehouse owner completes the pumping of fuel oil and raw materials into the tanks according to Clause 1 of Article 4 of this Circular;

d) On the last working day of each month, the Van Phong Customs Branch is responsible for reporting to the Khanh Hoa Provincial Customs Department about the fuel oil and raw materials imported into the Van Phong warehouse.

4. Responsibilities of the Khanh Hoa Provincial Customs Department: Each quarter, on the fifth day of the first month of the following quarter, the Khanh Hoa Provincial Customs Department compiles and reports to the General Customs Department about the fuel oil and raw materials imported into the Van Phong warehouse based on the report from the Van Phong Customs Branch.

5. Responsibilities of the warehouse owner and consignor:

a) Submit the documents within the time limits stipulated in Clauses 1 and 2 of this Article;

b) Conduct quantity, weight, and type inspections of the batches;

c) Ensure the integrity of the customs seals on the tanks containing fuel oil and raw materials during the waiting period for inspection results;

d) On the last working day of each month, the warehouse owner is responsible for compiling and reporting to the Van Phong Customs Branch about the fuel oil and raw materials imported into the Van Phong warehouse.

Article 6. Customs procedures for fuel oil and raw materials from domestic areas into the Van Phong warehouse

1. The customs declaration documents submitted to the Van Phong Customs Branch include:

a) Declaration form for bonded warehouse imports and exports: two original copies;

b) Lease contract for the Van Phong warehouse registered with the customs authority: one copy with confirmation and stamp of the Van Phong warehouse owner;

In the case where the consignor is simultaneously the owner of the Vân Phong warehouse, there is no requirement for a Vân Phong warehouse rental contract. The period for storing goods in the Vân Phong warehouse shall be applied as if there were a Vân Phong warehouse rental contract, calculated from the date of registering the declaration form for goods entering or leaving the Vân Phong warehouse, and the expiry date must be recorded in box number 3 of the declaration form for goods entering or leaving the Vân Phong warehouse (HQ/2012-KNQ).

c) Power of attorney for storage (if not already granted in the Vân Phong warehouse rental contract): one original copy, if a fax copy must be confirmed with a signature and stamped by the Vân Phong warehouse owner;

d) Export declaration forms for each type of transaction, accompanied by a detailed list of goods (if applicable): submit a photocopied version stamped with confirmation from the consignor or their authorized representative; present the original (kept by the customs declarant);

đ) Certificate of inspection regarding quantity, weight, and type: one original copy for each type;

e) Decision on forced re-export issued by the competent authority (for cases of forced re-export): one photocopied version stamped with confirmation from the consignor or their authorized representative.

2. Responsibilities of the Vân Phong Customs Branch

a) Verify the validity of the documents in the dossier; register the declaration form and process the entry of goods into the Vân Phong warehouse as for goods imported from abroad to be stored in the Vân Phong warehouse as stipulated in Clause 3, Article 5 of this Circular;

b) Confirm "goods have been entered into the Vân Phong warehouse" on the declaration form for goods entering or leaving the Vân Phong warehouse (HQ/2012-KNQ, copy kept by the customs declarant) according to regulations, and keep track of goods entering or leaving the Vân Phong warehouse;

c) Confirm "goods have been entered into the Vân Phong warehouse" in box 31 of the export declaration form (copy kept by the customs declarant) according to Clause 4, Article 26 of Circular No. 194/2010/TT-BTC dated December 6, 2010, issued by the Ministry of Finance;

d) On the last working day of each month, the Van Phong Customs Branch is responsible for reporting to the Khanh Hoa Provincial Customs Department about the fuel oil and raw materials imported into the Van Phong warehouse.

3. Responsibilities of the warehouse owner and consignee:

a) Submit the dossier in accordance with the provisions of Clause 1 of this Article;

b) Conduct inspections on the quantity, weight, and type of the consignment;

c) Ensure the integrity of the customs seals on tanks and containers holding fuel and raw materials during the waiting period for inspection results;

d) On the last working day of each month, the warehouse owner compiles and reports to the Vân Phong Customs Branch on fuel and raw materials exported from the Vân Phong warehouse.

Article 7. Customs procedures for changing types of fuel in the Vân Phong Warehouse

1. Documents submitted to the Vân Phong Customs Branch include:

a) Before initiating the change of type:

a1) A request for permission to change the type of fuel and the plan for changing the type (reasons and expected quantities): one original copy;

a2) Declaration form for goods entering or leaving the Vân Phong warehouse for the fuel intended to be changed: one photocopied version stamped with confirmation from the warehouse owner;

a3) Purchase or service contract for changing the type of fuel as stipulated in Clause 1, Article 3 of this Circular: one photocopied version stamped with confirmation from the warehouse owner;

a4) Certificate of inspection regarding the quantity, weight, and type of fuel intended to be changed: one original copy.

b) After completing the change of type:

b1) List of fuel after the change of type (according to Model 01 attached to this Circular): two original copies;

b2) Certificate of inspection regarding the quantity, weight, and type of fuel after the change of type: one original copy;

2. Responsibilities of the Vân Phong Customs Branch:

a) After receiving the dossier in accordance with point a, Clause 1 of this Article, the Vân Phong Customs Branch permits the initiation of the change of type;

b) Upon completion of the change of type, confirm on the List of fuel after the change of type according to Model 01 attached to this Circular, return one original copy to the warehouse owner, and retain one original copy at the customs office;

c) Customs officers supervise the change of type of fuel until the fuel after the change of type is exported out of the Vân Phong warehouse to another country, compile statistics, and monitor the fuel after the change of type;

d) On the last working day of each month, the Vân Phong Customs Branch reports to the Khánh Hòa Provincial Customs Department about the fuel after the change of type in the Vân Phong warehouse.

3. Responsibilities of the Khánh Hòa Provincial Customs Department: Each quarter, on the fifth day of the first month of the next quarter, the Khánh Hòa Provincial Customs Department compiles and reports to the General Customs Department based on the report on fuel after the change of type from the Vân Phong Customs Branch about the fuel changed type in the Vân Phong warehouse.

4. Responsibilities of the warehouse owner:

a) Submit a document along with the plan for changing the type of fuel to the Vân Phong Customs Branch requesting permission to change the type of fuel in the Vân Phong warehouse; after approval, submit the dossier as stipulated in Clause 1 of this Article;

b) Conduct inspections on the quantity, weight, type, and quality of the consignment of fuel after the change of type;

c) Ensure the integrity of the customs seals on tanks and containers holding fuel intended to be changed during the waiting period for inspection results;

d) Fuel after the change of type must be exported out of the Vân Phong warehouse to another country within the time limit specified in the purchase or service contract for changing the type of fuel;

đ) On the last working day of each month, the warehouse owner compiles and reports to the Vân Phong Customs Branch about the fuel after the change of type in the Vân Phong warehouse.

Article 8. Customs procedures for blending gasoline and diesel at Vân Phong Warehouse

1. The customs declaration documents submitted to Vân Phong Customs Branch include:

a) Before commencing blending:

a1) A request letter for blending gasoline and diesel and the blending plan: 01 original copy;

a2) Entry and exit warehouse declaration forms for gasoline and diesel intended for blending: 01 copy with the stamp of confirmation from the consignor or their authorized representative;

a3) Blending service rental contract: 01 copy with confirmation and stamp of Vân Phong Warehouse owner;

a4) Inventory list of gasoline, diesel, raw materials, and input standards for the blending process: 02 original copies;

a5) Inspection certificate regarding quantity, weight, type, and quality of gasoline, diesel, and raw materials as inputs for the blending process: 01 copy from the original with the stamp of confirmation from the trader (when bringing gasoline, diesel, and raw materials into Vân Phong Warehouse).

b) After completing blending:

b1) Inspection certificate regarding volume, weight, type, and quality of blended gasoline and diesel products: 01 original copy;

b2) Blended gasoline and diesel standard table;

b3) Post-blending inventory list of gasoline and diesel according to Model 02 attached to this Circular: 02 original copies.

2. Responsibilities of the Vân Phong Customs Branch:

a) After receiving documents that comply with the provisions of point a, Clause 1, Article 1 of this Decree, Vân Phong Customs Branch permits the blending process to proceed.

b) Customs officers supervise the blending process, compile statistics, monitor oil products and raw materials as inputs for the blending process, and blended oil products;

c) Upon completion of the blending process, confirm on the post-blending inventory list specified in point b3, Clause 1, Article 1 of this Decree, return one original copy to the warehouse owner, retain one original copy at the customs office;

d) On the last working day of each month, Vân Phong Customs Branch reports to Khánh Hòa Provincial Customs Department about blended gasoline and diesel stored in Vân Phong Warehouse.

3. Responsibilities of Khánh Hòa Provincial Customs Department: Each quarter, on the fifth day of the first month of the following quarter, Khánh Hòa Provincial Customs Department compiles and reports to General Customs Department about blended gasoline and diesel stored in Vân Phong Warehouse based on Vân Phong Customs Branch's report (according to Model 02 issued together with this Circular).

4. Responsibilities of the warehouse owner:

a) Submit a request letter along with the blending plan for gasoline and diesel to Vân Phong Customs Branch to request permission to blend gasoline and diesel at Vân Phong Warehouse; after approval, submit documents as prescribed in Clause 1 of this Article;

b) Conduct inspection of volume, weight, type, and quality of batches of gasoline and diesel, raw materials intended for blending and post-blended gasoline and diesel;

c) Ensure the integrity of the customs seals on tanks and containers holding gasoline, diesel, raw materials intended for blending and post-blended gasoline and diesel during the waiting period for inspection results;

d) On the last working day of each month, the warehouse owner compiles and reports to Vân Phong Customs Branch about blended gasoline and diesel stored in Vân Phong Warehouse.

Article 9. Customs procedures for gasoline, raw materials and gasoline after blending, transferring types from Vân Phong Warehouse to export

1. Customs Documents:

a) Entry and exit declaration forms for Vân Phong Warehouse: 01 copy (from the original) with the stamp of confirmation from the trader or their authorized representative;

b) Export authorization letter (if not included in the warehouse rental contract): 01 original copy;

c) Warehouse release form issued by the warehouse owner: 01 original copy;

d) Inventory list of entry and exit declaration forms for gasoline, raw materials used for blending and transferring types: 01 original copy; accompanied by copies of the declaration forms;

đ) Export goods customs declaration form (except goods brought into Vân Phong Warehouse from abroad for export to another country): 01 copy with the stamp of confirmation from the trader;

e) Inspection certificate regarding volume, weight, type: one original copy for each type.

2. Responsibilities of the Vân Phong Customs Branch:

a) Customs officer managing Vân Phong Warehouse compares the declaration documents when exporting with those when importing and the actual goods, if they match, then proceed with the export procedures from Vân Phong Warehouse;

b) Gasoline, raw materials for blending and transferring types imported once on the entry and exit declaration form for foreign trade warehouses can be exported once or multiple times. In cases where gasoline, raw materials for blending and transferring types are exported multiple times and taken out of the country, the entry and exit declaration form for foreign trade warehouses can be used as a copy stamped by Vân Phong Customs Branch to handle the transfer of goods from Vân Phong Warehouse to the export customs checkpoint. After completing the export, Vân Phong Customs Branch retains copies of the entry and exit declaration forms for foreign trade warehouses stamped by Vân Phong Customs Branch and the export customs checkpoint, along with the original declaration forms;

c) On the last working day of each month, Vân Phong Customs Branch reports to Khánh Hòa Provincial Customs Department about gasoline exported from Vân Phong Warehouse.

3. Responsibilities of Khánh Hòa Provincial Customs Department: Each quarter, on the fifth day of the first month of the following quarter, Khánh Hòa Provincial Customs Department compiles and reports to General Customs Department about gasoline exported from Vân Phong Warehouse based on Vân Phong Customs Branch's report.

4. Responsibilities of the warehouse owner

a) Submit customs declaration documents as prescribed in Clause 1 of this Article;

b) Conduct inspection of volume, weight, type of batches; competent authorities conduct state inspections on quality of batches for cases requiring inspection and testing;

c) On the last working day of each month, the warehouse owner compiles and reports to Vân Phong Customs Branch about gasoline exported from Vân Phong Warehouse.

Article 10. Customs procedures for gasoline, raw materials and gasoline after blending from Vân Phong Warehouse into domestic territory, duty-free zones

1. The declarant implements import procedures for gasoline, raw materials, and post-blended gasoline according to regulations applicable to each respective type, followed by the warehouse owner handling the export procedures from Vân Phong Warehouse.

2. In cases where gasoline, raw materials, and post-blended gasoline in Vân Phong Warehouse undergo multiple import procedures into domestic territory, the customs declaration documents for each import procedure are accepted as copies (including waybills, detailed goods lists, certificates of origin) stamped by Vân Phong Customs Branch, with the originals retained by Vân Phong Customs Branch.

3. Vân Phong Customs Branch supervises the export of gasoline, raw materials, and post-blended gasoline from Vân Phong Warehouse and confirms on the entry and exit declaration forms for Vân Phong Warehouse.

4. The declarant registers the import customs declaration for gasoline and diesel fuel, raw materials, and blended gasoline removed from the Van Phong warehouse for importation into the domestic market at the Customs Sub-Department where the trader has an internal storage facility for gasoline and diesel fuel, and pays the required taxes as stipulated.

5. Procedures for transporting gasoline and diesel fuel, raw materials from the Van Phong warehouse to the Customs Sub-Department where the import declaration is opened shall be carried out according to the procedures applicable to goods transferred through border gates.

6. The customs procedures and documentation shall be implemented in accordance with the provisions of Chapter II of Circular No. 165/2010/TT-BTC dated October 26, 2010, issued by the Ministry of Finance, regarding customs procedures for export, import, temporary import for re-export, transshipment of gasoline and diesel fuel; import of raw materials for production and blending of gasoline and diesel fuel; import of raw materials for processing and exporting gasoline and diesel fuel, and additional guidance as follows:

a) Application form for transferring gasoline, raw materials, and blended gasoline from the Van Phong warehouse for importation into the domestic market (in accordance with Form No. 22-DCCK/2010 attached as Appendix III to Circular No. 194/2010/TT-BTC dated December 6, 2010, issued by the Ministry of Finance);

* In case the trader processes the customs procedures for the first time at the Customs Sub-Department, they must submit the following additional documents:

b) Export and import permit for gasoline and diesel fuel issued by the Ministry of Industry and Trade: one copy stamped with the company's confirmation seal;

c) Annual minimum import quota for gasoline and diesel fuel issued by the Ministry of Industry and Trade (for imported gasoline and diesel fuel): one copy stamped with the company's confirmation seal;

7. Responsibilities of the Customs Sub-Department where the declarant registers the import customs declaration for bringing gasoline and diesel fuel, raw materials, and blended gasoline into the domestic market:

a) When registering the import customs declaration

a1) Accepting and checking the documents in accordance with Clause 6 of this Article;

a2) Implementing the import customs procedures for gasoline, raw materials, and blended gasoline from the Van Phong warehouse brought into the domestic market.

b) When the consignment arrives

b1) Receiving the documents and consignment delivered by the shipper;

b2) Checking the handover record, inspecting the seals on the documents and consignment, comparing the retained records, requesting re-inspection if there are doubts; confirming and reporting back to the Van Phong Customs Sub-Department;

c) Each quarter, on the fifth day of the first month of the next quarter, the Customs Sub-Department where the declarant registers the import customs declaration for gasoline, raw materials, and blended gasoline from the Van Phong warehouse will coordinate with the Van Phong Customs Sub-Department to conduct the reconciliation of the relevant consignment documents.

8. Responsibilities of the Van Phong Customs Sub-Department:

a) Guiding the shipper to contact the Customs Sub-Department specified in Clause 4 of this Article to register the import customs declaration and process customs procedures, and pay the required taxes as stipulated.

b) Accepting and checking the documents transferred from the Customs Sub-Department where the import declaration was registered;

c) Supervising the export of gasoline, raw materials, and blended gasoline from the Van Phong warehouse and confirming on the import/export warehouse documents;

d) Sealing the related documents, sealing the consignment, preparing the handover record, handing it over to the shipper so that the shipper can transfer it to the Customs Sub-Department for processing customs procedures for gasoline, raw materials, and blended gasoline from the Van Phong warehouse for domestic consumption;

đ) Preparing the Handover Record for Goods Transferred Through Border Gates: two copies (in accordance with Form No. 21/BBBG-CCK/2010 attached as Appendix III to Circular No. 194/2010/TT-BTC dated December 6, 2010, guiding customs procedures; inspection and supervision of exported, imported, and transshipped goods; exit, entry, and transshipment vehicles; and regulations on export duties and import duties; tax management for exported and imported goods);

e) On the last working day of each month, the Van Phong Customs Sub-Department reports to the Ha Tinh Province Customs Department about the gasoline, raw materials, and blended gasoline from the Van Phong warehouse.

9. Responsibilities of the Ha Tinh Province Customs Department: Each quarter, on the fifth day of the first month of the next quarter, the Ha Tinh Province Customs Department compiles and reports to the General Customs Department based on the report from the Van Phong Customs Sub-Department about the gasoline, raw materials, and blended gasoline from the Van Phong warehouse brought into the domestic market.

10. Responsibilities of the warehouse owner and shipper

a) Conducting inspections of the quantity, weight, and type of consignment; the competent authority conducts state inspections of the quality of the consignment when necessary;

b) The shipper declares and pays all types of taxes and fees as stipulated;

c) On the last working day of each month, the warehouse owner compiles and reports to the Van Phong Customs Sub-Department about the gasoline, raw materials, and blended gasoline from the Van Phong warehouse.

Article 11. Procedures for reconciling gasoline, raw materials imported into the Van Phong warehouse for blending and conversion.

1. Principles of reconciliation

a) If the customs authority applies information technology for reconciliation, the import declaration for the Van Phong warehouse must be reconciled before the export declaration for the Van Phong warehouse; in cases where the import declaration for the Van Phong warehouse has been made but the raw materials and supplies have not yet been used for blending and thus cannot be reconciled, the trader must provide a written explanation to the customs authority during the reconciliation process;

b) The import declaration for raw materials and supplies into the Van Phong warehouse must precede the export declaration for products from the Van Phong warehouse;

c) An import declaration for raw materials and supplies into the Van Phong warehouse may be reconciled multiple times;

d) An export declaration for blended gasoline and converted products from the Van Phong warehouse can only be reconciled once;

In certain cases, a consignment may be reconciled in multiple stages. Blended gasoline using raw materials imported for business purposes and processed at another Customs Sub-Department may have its Van Phong warehouse export declaration reconciled in parts. When conducting reconciliation, the customs authority must stamp "reconciled" on the Van Phong warehouse export declaration. For partial reconciliation, a supplementary record detailing the reconciled items (import declaration; gasoline, raw materials, taxes...) must be prepared as a basis for subsequent reconciliation.

d) The declaration forms for goods entering the Van Phong warehouse of gasoline, raw materials which are inputs to the process of classification conversion and blending shall be deferred until the gasoline, raw materials are exported from the Van Phong warehouse, and shall be settled when all gasoline, raw materials have been completely exported from the warehouse.

2. The settlement documents, the deadline for submitting settlement documents shall be implemented in accordance with the guidance provided in Article 118, Clause 2 of Article 132 of Circular No. 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance on customs procedures, inspection, supervision of customs; export tax, import tax and management of taxes on exported and imported goods.

3. The Van Phong Customs Branch shall handle the settlement procedures including receiving settlement documents, processing settlement documents, and handling violations according to the provisions of the law (if any).

Article 12. Transfer of ownership in the Van Phong warehouse

Customs management of gasoline, raw materials, blended and classified gasoline transferring ownership in the Van Phong warehouse shall be carried out in accordance with the regulations on goods transferring ownership in bonded warehouses as stipulated in Clause 6 of Article 55 of Circular No. 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance.

Article 13. Liquidation procedures for surplus gasoline, raw materials, blended and classified gasoline in the Van Phong warehouse

The liquidation procedures for surplus gasoline, raw materials, blended and classified gasoline in the Van Phong warehouse shall be carried out in accordance with the regulations on surplus goods in bonded warehouses as stipulated in Clause 7 of Article 55 of Circular No. 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance.

PART III

IMPLEMENTING PROVISIONS

Article 14. Effective date

1. This Circular takes effect from August 15, 2013 to December 31, 2014.

2. In November 2013, the General Department of Customs shall be responsible for organizing and coordinating with the Van Phong Warehouse Joint Venture under the Vietnam Oil and Gas Group, and the Customs Departments of relevant provinces and cities to conduct a summary and evaluation of the implementation results of the guidance provided in this Circular and propose a report to the Ministry of Finance.

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

4. The Director of the General Department of Customs shall instruct the Directors of the Customs Departments of provinces and cities to be responsible for organizing management, monitoring, and implementing the contents prescribed in this Circular. Any difficulties arising during the implementation should be promptly reported to the Ministry of Finance (through the General Department of Customs) for study and resolution./.