Customs procedures for exporting and re-exporting petroleum for ships

– Wholesale gas traders are allowed to import and export, temporarily import and re-export, transit, and transfer gas ports according to the provisions of Decree No. 19/2016/ND-CP and regulations of the Ministry of Industry and Trade;

– Chemical import and export traders;

– Customs clearance agent.

– 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 (Article 89);

– 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.

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– Step 2: Within seven working days from the date of receiving complete and valid documents, the Customs Sub-Department shall: Check the documents (in case of doubt with photocopy documents, the Customs Sub-Department requires the customs The enterprise presents the original copy for inspection and comparison); Prepare a reconciliation monitoring sheet when carrying out re-export procedures; Calculate and collect tax on the portion of gasoline and oil that has gone through re-export procedures for ships and aircraft traveling domestically on international routes or ships and aircraft that have exited the country but for objective reasons do not export. to travel on an international route or have completed exit procedures but changed the schedule (with additional domestic routes); Determine exported petroleum for exported and re-exported petroleum.

– Step 3: Enterprises pay tax on exported gasoline and re-exported gasoline but actually used domestically.

Customs documents for exported petroleum:

– Export 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;

– Petroleum import-export business license: 01 photocopy;

– Certificate of eligibility for gas import and export or equivalent document: 01 photocopy;

– Quantity appraisal certificate (in case of goods transported by waterway transport through inland waterway ports or seaport border gates): 01 photocopy;

– Commercial invoice: 01 photocopy;

– Document clearly stating the origin of exported petroleum and gas (source imported by the trader or purchased from the importing wholesaler or taken from the source of production and preparation of petroleum and gas): 01 photocopy;

– Written confirmation from the Ministry of Industry and Trade on registration of plans for production, import of raw materials and consumption of petroleum products: 01 photocopy;

– Export license for goods requiring an import license: 01 original copy;

– Business registration certificate and agency contract with the shipping company: 01 photocopy (first submission);

– Order from the captain or ship owner or ship owner's agent or person authorized by the owner of the means of transport: 01 original or fax; email; telex with confirmation from the director or a person authorized by the director to sign, stamp and take full responsibility before the law for the legality of the documents;

– Warehouse release note: 01 photocopy;

– Fuel delivery record between the petroleum transport vehicle and the ship: 01 photocopy;

– Sales invoice or payment document: 01 photocopy.

Customs documents for re-exported petroleum:

– Export 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;

– Petroleum import-export business license: 01 photocopy;

– Certificate of eligibility for gas import and export or equivalent document: 01 photocopy;

– Quantity appraisal certificate (in case of goods transported by waterway transport through inland waterway ports or seaport border gates): 01 photocopy;

– Commercial invoice: 01 photocopy;

– Export license for goods requiring an import license: 01 original copy;

– Sales contract, contract appendix (if any): 01 copy;

– Business registration certificate and agency contract with the shipping company: 01 photocopy (first submission);

– Order from the captain or ship owner or ship owner's agent or person authorized by the owner of the means of transport: 01 original or fax; email; telex has confirmation from the director or a person authorized by the director to sign and stamp according to regulations and is fully responsible before the law for the legality of the documents. The order must clearly state the following content:

+ The next port of destination is a foreign port;

+ If the next port is a Vietnamese seaport or river port (the ship is changing ports), there must be a limit on the amount of gasoline consumed on the domestic route (from the current port to the port of exit under the Customs Department of another province or city). manage);

+ Amount of gasoline and oil used on international exit routes;

+ The expected time of exit must be consistent with the validity period of the declaration and the storage time of re-exported gasoline and oil in Vietnam;

+ Name, type, call number (if any) of the vessel purchasing gasoline and oil from temporarily imported sources on the customs declaration;

+ Commitment to accuracy and use of fuel for the right purpose;

– Warehouse release note: 01 photocopy;

– Fuel delivery record between the petroleum transport vehicle and the ship: 01 photocopy;

– Sales invoice or payment document: 01 photocopy.