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Circular No. 165/2010/TT-BTC dated October 26, 2010 of the Ministry of Finance guiding customs procedures for export, import, temporary import for re-export and border-gate transfer; import of materia
13/05/2011
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THE MINISTRY OF FINANCE

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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 165/2010/TT-BTC

Hanoi, October 26, 2010

 

Circular

guiding customs procedures for export, import, temporary import for re-export and border-gate transfer; import of materials for production and mixture; and import of materials for export processing of petrol and oil

 

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

 

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

 

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

 

Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the Law on Import Duty and Export Duty; Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures and customs inspection and supervision; Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the Commercial Law regarding international goods purchase and sale and goods purchase, sale, processing and transit agency activities with foreign countries;

 

Pursuant to the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the Law on Tax Administration;

 

Pursuant to the Government’s Decree No. 84/2009/ND-CP of October 15, 2009, on petrol and oil trading;

 

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

 

The Ministry of Finance guides customs procedures for export, import, temporary import for re-export and border-gate transfer; import of materials for production and mixture; and import of materials for export processing of petrol and oil as follows:

 

Chapter I

 

GENERAL PROVISIONS

 

Article 1. Objects and scope of application

 

1. Traders that possess petrol and oil export and import licenses may export (petrol, oil and materials, home-made or of import origin), import, temporarily import for re-export and transfer from border gate to border gate petrol and oil and materials (except crude oil).

 

2. Traders that are established under law and possess business registration certificates containing registration of petrol and oil trading and have sufficient conditions for petrol and oil production may:

 

2.1. Directly import or entrust traders defined in Clause 1 of this Article to import materials for production and mixture of petrol and oil under registered plans after obtaining written certification of the Ministry of Industry and Trade; export petrol and oil products produced and mixed from imported materials.

 

2.2. Directly import or entrust traders defined in Clause 1 of this Article to import materials for export and export processing of petrol and oil.

 

3. Traders that possess petrol and oil export and import licenses stating the business line of supply of aviation petrol and oil or provision of seagoing ship chandlery services may sell petrol and oil by themselves or through seagoing ship chandlers acting as their agents to:

 

3.1. Aircraft of foreign airlines stopping over at Vietnamese airports and aircraft of Vietnamese airlines flying along international routes.

 

3.2. Foreign seagoing ships mooring at international seaports or river ports and outbound Vietnamese seagoing ships operating along international routes.

 

Article 2. Some particular provisions

 

1. In case of physical inspection of petrol, oil and materials imported for petrol and oil production or export processing, customs officers shall base themselves on results of assessment conducted by assessment service providers (below referred to as assessors) of petrol and oil category, volume (petrol and oil volumes in cubic meters or barrels must be converted into tons upon customs declaration), weight and quality, to give certification of results of physical inspection in customs declarations.

 2. Petrol and oil are allowed to be pumped into depots or other vehicles only after their customs declarations have been registered by Customs SubDepartments (at which traders carry out customs procedures) according to customs declaration registration procedures under the Customs Law.

 

3. Petrol and oil temporarily imported for re-export may be retained in Vietnam for not more than 120 days after the date of completion of customs procedures for temporary import. When necessary to retain such petrol and oil for a longer period, traders shall request in writing Customs Sub-Departments at which they carry out temporary import procedures to extend this time limit. Extension may be made twice at most, each not exceeding 30 days for each lot temporarily imported for re-export.

 

4. In case petrol and oil imported or temporarily imported for re-export and materials imported for petrol and oil production or mixture or for export processing are subject to quality inspection but have not yet obtained notices of results of state quality inspection of their lots satisfying import quality requirements:

 

4.1. For imported petrol and oil:

 

a/ If traders’ depots have empty tanks or cisterns, imported petrol and oil may be pumped into these tanks or cisterns. Upon completion of the pumping, customs officers shall seal up these tanks or cisterns. Only after the notice of results of state quality inspection states that the quality of such petrol and oil lots satisfies import quality requirements, shall customs officers decide on customs clearance and may traders remove customs seals and put their petrol and oil into use.

 

b/ If traders’ depots have no empty tanks or cisterns, imported petrol and oil shall be pumped into tanks or cisterns currently containing petrol and oil of the same category. After the pumping, customs officers shall seal up the tanks or cisterns and wait for quality inspection results. If the quality inspection agency notifies that the imported petrol and oil lot fails to satisfy import quality requirements, the whole volume of petrol and oil (both old and new) shall be handled under law. Traders shall bear responsibility before law for this case.

 

c/ If tanks and cisterns of a petrol and oil depot are linked by pipelines, after petrol and oil are pumped from transporting vehicles into such tanks and cisterns, customs officers are not required to seal up these tanks and cisterns but shall ask petrol and oil owners to take responsibility before law for keeping such petrol and oil intact till availability of conclusions of a state inspection agency on the quality of such petrol and oil. If the quality inspection agency notifies that the imported petrol and oil lot fails to satisfy import quality requirements, customs officers shall decide to handle such petrol and oil depending on their actual quality under Item b, Point 4.1, Clause 4, Article 2 of this Circular.

 

4.2. For petrol and oil temporarily imported for re-export:

 

a/ If petrol and oil are pumped into empty tanks or cisterns, they and their customs seals shall be kept intact till they are re-exported, while quality inspection is not required.

 

b/ If petrol and oil are pumped into tanks or cisterns currently containing petrol and oil, the following conditions must be satisfied: b1. Temporarily imported petrol and oil and those contained in these tanks or cisterns are of the same category.

 

b2. State quality inspection is conducted in the same way as for imported petrol and oil.

 

If the quality inspection agency notifies that the imported petrol and oil lot fails to satisfy import quality requirements, such petrol and oil shall be handled under Item b, Point 4.1, Clause 4, Article 2 of this Circular.

 

4.3. For petrol and oil transshipped or transferred alongside from ship to ship:

 

Customs declaration shall be made to Customs Sub-Departments prior to transshipment or transfer alongside from ship to ship. Customs clearance shall be allowed for petrol and oil after traders submit notices of results of state quality inspection stating that such petrol and oil satisfy import quality requirements. Petrol and oil transshipped or transferred alongside from ship to ship must be stored in separate depots, tanks or cisterns.

 

4.4. For materials imported for petrol and oil production or mixture or export processing:

 

Customs offices shall carry out import procedures for these materials only when traders submit notices of results of state quality inspection stating that such ,materials satisfy import quality requirements.

 

5. Determination of volumes:

 

5.1. For petrol and oil exported, imported, temporarily imported for reexport by seagoing ships or river ships (on waterways to Cambodia): Their volumes shall be determined on the basis of assessment certificates granted by assessors with the function of assessing petrol and oil volumes.

 

 5.2. For petrol and oil exported or re-exported by tank or cistern trucks through land border gates: Their volumes shall be determined based on readings of depots’ meters used to gauge petrol and oil pumped into trucks’ tanks or cisterns, assessment certificates granted by assessors with the function of assessing volumes or test cards of petrol and oil traders. In places without assessors, petrol and oil volumes shall be determined based on benchmarks of their transporting vehicles which have certificates granted by an inspection agency.

 

5.3. Oil volumes (including oil imported or temporarily imported) sold to seagoing ships are determined as follows:

 

a/ Oil volumes pumped directly from depots into seagoing ships shall be determined based on readings of depots’ meters.

 

b/ Oil volumes pumped from inland depots into transporting vehicles shall be determined based on readings of depots’ meters. Oil volumes pumped from transporting vehicles into seagoing ships shall be determined by any of the following methods: assessment, benchmark or meter, depending on particular conditions of each seagoing ship and the applicable practice.

 

5.4. Jet fuel (imported or temporarily imported) sold to aircraft shall be determined based on readings of flow meters of filling devices exclusively used for aircraft.

 

5.5. Volume meters must be inspected, certified and sealed up by a state standardization and metrology office and periodically checked under law (except meters of aircraft and seagoing ships).

 

5.6. If the volume of actually imported or exported petrol and oil is different from that written on invoices but consistent with that written on contracts due to their characteristics, the petrol and oil volume used for tax calculation is that assessed on the transporting vehicle or at its unloading and loading place.

 

6. Determination of categories of exported or re-exported petrol and oil:

 

6.1. Cases not subject to assessment:

 

a/ Export or re-export of petrol and oil from separate tanks or cisterns with unbroken  customs seals affixed upon import or temporary import.

 

b/ Export or re-export of jet fuel for aircraft on the condition that traders produce a written certification and commit to bear full responsibility before law.

 

c/ Export or re-export of diesel oil and fuel oil: Customs officers shall conduct physical inspection or inspection with technical devices (hydrometer, test drugs or other testing devices specified by law to determine categories of petrol and oil) or check test cards of traders to determine categories of such oil.

 

6.2. Cases subject to assessment:

 

a/ Cases of export or re-export other than those specified at Point 6.1, Clause 6 of this Article.

 

b/ Cases of export or re-export by road, if there is no independent assessor in the locality, traders’ test cards may be accepted and traders shall bear responsibility before law for these cards.

 

For petrol or oil taken from the same tank or cistern under customs supervision, the assessment conducted to determine its category is valid for the whole export or re-export lot without requiring separate determination for each transporting vehicle.

 

7. For petrol and oil lots which are exported, imported or temporarily imported for re-export and exempt from physical inspection and have assessment certificates of assessors with the function of assessing petrol and oil volumes and categories specified in Clauses 5 and 6 of this Article, if detecting signs of violation, directors of Customs Sub-Departments may decide on physical inspection of petrol and oil.

 

8. Cases subject to physical inspection of petrol and oil:

 

8.1. When taking samples of imported petrol and oil subject to state quality inspection at the request of Customs Sub-Departments, customs officers and trades shall comply with the guidance in Clause 1, Article 15 of Circular No. 79/2009/TT-BTC of April 20, 2009, of the Ministry of Finance, guiding customs procedures; customs inspection and supervisions; import and export duties and tax administration of imports and exports.

 

8.2. When taking samples of imported petrol and oil to meet quality inspection requirements, customs officers and traders shall observe the provisions of Clause 2, Article 5 of Circular No. 17/2009/TT-BKHCN of June 18, 2009, of the Ministry of Science and Technology. Accordingly, customs officers shall allow conditional customs clearance on the basis of registrations of state quality inspection of imports. Samples for quality inspection shall be taken by designated conformity assessment organizations or state quality inspection agencies; customs officers are not required to supervise the sampling of petrol and oil.

 

9. Determination of actually exported petrol and oil for exported or re-exported petrol and oil complies with Circular No. 79/2009/TT-BTC of April 20, 2009, of the Ministry of Finance, guiding customs procedures; customs inspection and supervisions; import and export duties and tax administration of imports and exports.

 

10. Customs Sub-Departments carrying out export or re-export procedures: Immediately after completing customs procedures for vehicles transporting petrol and oil for export or re-export, they shall notify in writing or via a computer system designated by the customs service to Customs SubDepartments of export border gates of the date and time of departure of the vehicle, its route; and name, volume and category of petrol and oil, for coordinated management and monitoring.

 

11. In case customs procedures for the import or temporary import of petrol and oil are carried out at outside-border gate Customs Sub-Departments of the places in which traders’ inland depots of imported petrol and oil for reexport are located, supervision of petrol and oil in the course of pumping from transporting vehicles arriving at border gates from overseas into traders’ depots or other vehicles for transportation to traders’ inland depots shall be conducted in the same way as for imports in border-gate transfer.

 

12. Copied documents in submitted customs dossiers must bear signatures of directors or their authorized persons who shall take responsibility before law for the lawfulness of such documents.

 

Chapter II

 

CUSTOMS PROCEDURES FOR IMPORT OR TEMPORARY IMPORT OF PETROL AND OIL

 

Article 3.

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