Customs procedures for gas, raw materials exported and imported by specialized pipelines

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

– Agency directly implementing administrative procedures: Customs Branch

– Coordinating agency (if any): None.

– Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law amending and supplementing a number of articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012; Law amending and supplementing a number of articles of Tax Law No. 71/2014/QH13 dated November 26, 2014;

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

– Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; Import-export taxes and tax management for imported and exported goods;

– 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: When receiving written notification of gas and raw material supply, Map of underground pipeline supplying gas and raw materials, Minutes of agreement between exporting traders and importing traders, Customs Branch The management agency is responsible for arranging staff to monitor and sign to confirm the meter readings at the time of confirmation according to the Minutes. In case this cannot be done, traders must be notified and clearly state the reason; Agree on change plan at confirmation time.

– Step 3: Enterprises pay taxes and fees according to regulations.

– Documents to be submitted:

+ Import goods declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC.

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

+ Commercial invoice: 01 photocopy;

+ Bill of lading or other transport documents of equivalent value for goods transported by sea according to the provisions of law (except for gasoline, oil, gas re-exported, exported to enterprises specified in Clause 1 of this Article). Point b Clause 4 Article 35 Decree No. 83/2014/ND-CP, subjects specified in Clause 3, Article 19, Clause 2 Article 35 Decree No. 19/2016/ND-CP): 01 photocopy;

+ Quantitative appraisal registration certificate; State quality inspection registration certificate for petroleum, chemicals, and gases 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 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 The customs declarant only has to submit 01 set of customs documents (in case of submitting paper documents to the customs authority); The following declarations clearly state "same documents as declaration number... date..." in the "Notes" box.

For the cases specified in Clause 2, Clause 3, Clause 4, Article 18 of Circular No. 38/2015/TT-BTC, customs declarants only have to submit, present, and save one set of customs documents of the following documents: Customs declaration belongs to the same shipment;

+ In case the trader carries out procedures for the first time at the Customs Branch, the following additional documents must be submitted (except for the case of supply (re-export), export of gasoline, oil and gas to the subjects specified in Point b, Clause 4, Clause 5, Article 35, Decree No. 83/2014/ND-CP, Clause 3, Article 19, Clause 2, Article 35, Decree No. 19/2016/ND-CP):

++ Petroleum import and export business license: 01 photocopy;

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

++ Minimum petroleum import limit issued by the Ministry of Industry and Trade: 01 copy.

+ 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 documents specified in Point dd, Point g, Point h Clause 1 Article 7 of Circular No. 69/2016/TT-BTC in the form of electronically through the National Single Window Information Portal, customs declarants do not have to pay when carrying out customs procedures.

– Customs documents for export of petroleum, chemicals, and gas:

+ Export goods declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC.

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

+ Petroleum import and export business license: 01 photocopy;

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

+ Quantity appraisal certificate (for the cases specified in Point a, Clause 4, Article 4 of this Circular): 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;

In case of applying the national single-window mechanism, specialized state management agencies send documents specified in Point b, Point c, Point g, Point h, Clause 1, Article 12 of Circular No. 69/2016/TT- BTC in electronic form through the National Single Window Information Portal, customs declarants do not have to pay when completing customs procedures.

– Customs documents for re-export of petroleum, chemicals, and gas:

+ In addition to the documents that must be submitted as prescribed in Points a, b, c, d, dd, h Clause 1 Article 12 Circular No. 69/2016/TT-BTC, the trader must additionally submit 01 Copy of sales contract, contract appendix (if any);

+ In case the temporarily imported shipment is made on a paper declaration according to form HQ/2015/NK Appendix V issued with Circular No. 38/2015/TT-BTC, when carrying out re-export procedures, the customs declarant Declaration can be made on paper customs declaration according to form HQ/2015/NK Appendix V issued with Circular No. 38/2015/TT-BTC;

+ When carrying out re-export procedures, traders must declare information about the number of temporary import declarations and the serial number of the goods line on the temporary import declaration corresponding to each line of re-exported goods so that the System can track and subtract imports; The system automatically makes deductions according to the quantity on the corresponding temporary import declaration.

A temporary import declaration can be used to carry out re-export procedures multiple times; A declaration for re-export of goods can only be declared according to a corresponding declaration for temporary import of goods. The Customs Branch where the re-export declaration is registered checks information on the temporary import customs declaration on the System to carry out re-export procedures.

In case of customs declaration on a paper customs declaration, the customs declarant must specifically declare the number of temporary import declaration in the "Accompanying documents" box of the export goods declaration according to form HQ/2015/XK Appendix IV issued together with Circular No. 38/2015/​TT-BTC.