Customs procedures for imported and temporarily imported petroleum, chemicals, gas, raw materials

– Authority or competent person authorized or decentralized to implement (if any): None

– Agency directly implementing administrative procedures: Customs Branch

– Coordinating agency (if any): None.

– Decree 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, customs inspection, supervision, and customs control;

– Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods;

– Circular No. 172/2010/TT-BTC of the Ministry of Finance promulgating regulations on collection rates, collection, remittance, management and use of fees and charges in the field of Customs;

– Circular No. 69/2016/TT-BTC dated May 6, 2016 of the Ministry of Finance regulating customs procedures for petroleum, chemicals, gas exported, imported, temporarily imported for re-export, transshipped, transit; imported raw materials for production and preparation or export processing of petroleum and gas; crude oil exports and imports; Import and export goods serving oil and gas activities.

– Step 2: Check documents (in case of doubt with photocopied documents, the Customs Branch requires the enterprise to present the original for checking and comparison); Supervise pumping of gasoline, chemicals, gas, and raw materials and take samples for state quality inspection (in cases on the List of imported goods subject to state quality inspection); tax calculation and tax collection; Customs clearance of shipments.

– Step 3: Enterprises pay taxes before putting imported gasoline, chemicals, gas, and raw materials into use; Petroleum, chemicals, and gas for storage.

– Import goods declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.

In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government, the customs declarant declares and submits 02 original copies of the declaration. imported goods according to form HQ/2015/NK Appendix IV issued with Circular No. 38/2015/TT-BTC;

– Commercial invoice: 01 photocopy;

– Bill of lading or other transport documents of equivalent value in case of goods transported by sea (except for goods exported and re-exported to subjects specified in Point b, Clause 4, Article 35 of Decree No. 83/ 2014/ND-CP dated September 3, 2014 of the Government; Clause 3, Article 19, Clause 2, Article 35 of Decree No. 19/2016/ND-CP dated March 22, 2016 of the Government): 01 copy;

– Quantity appraisal registration, State quality inspection registration for goods on the List of imported goods subject to state quality inspection: 01 photocopy;

– Contract for purchasing imported goods (for goods temporarily imported for re-export): 01 photocopy;

– In case the customs declarant carries out procedures for the first time at the Customs Branch, the following documents must be submitted (except for the case of supplying - re-exporting or exporting goods to the subjects specified in Point b, Clause 4, Article 35 Decree No. 83/2014/ND-CP; Clause 3, Article 19, Clause 2, Article 35, Decree No. 19/2016/ND-CP):

+ Petroleum import-export business license: 01 photocopy;

+ Certificate of eligibility for gas export or document of equivalent value: 01 photocopy;

+ Minimum petroleum import limit issued by the Ministry of Industry and Trade: 01 photocopy;

+ Import license for goods requiring an import license: 01 original copy

In case of applying the national single-window mechanism, specialized state management agencies send the documents specified at points d, g, h above in electronic form through the national single-window information portal, the declarant Customs do not have to pay when going through customs procedures.

In case a shipment must be declared on multiple declarations or imported goods of many types, have the same bill of lading, invoice, declared on multiple declarations for each type of imported goods at a Customs Branch, then Customs declarants only have to submit 01 set of customs documents (in case of submitting paper documents to the customs authority); declarations after clearly writing "same document as declaration number....date..." in the "Notes" box.