Customs procedures for raw materials imported for processing for export of petrol, oil and gas

– Authority or competent person authorized or decentralized to implement (if any): No.

– Agency directly implementing administrative procedures: Customs Branch;

– Coordinating agency (if any): No.

– 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: Within seven working days from the date of receiving complete and valid documents, the Customs Branch shall: Check the documents; Check the list and import conditions. If appropriate, accept the list; if not, request amendments and supplements to the customs declarant using a professional request form.

– Step 3: The enterprise registers the import customs declaration on the import declaration and agrees with the materials and supplies in the list accepted by the customs authority.

– Step 4: The customs authority receives the documents; Check conditions and register customs declarations; Check documents or goods and clear customs.

- Customs declaration;

– Goods purchase contract or documents with equivalent legal value: submit 01 copy; Export entrustment contract (if entrusted export): submit 01 copy;

– Depending on the specific case below, the customs declarant must additionally submit and present the following documents:

+ Detailed list of goods in case the goods have many types or are packaged inconsistently: submit 01 original copy;

+ Export license for goods that require an export license according to the provisions of law: submit 01 original if exported once or a copy when exported many times and must present the original for comparison and preparation. reconciliation monitoring slip;

+ Other relevant documents as prescribed by law: submit 01 original copy;

In cases where the Customs unit carrying out procedures for exporting products is not the Customs unit carrying out procedures for importing raw materials, before submitting the application to register the export declaration, there must be a "Registration for Expenses". The Customs Department carries out export procedures for the enterprise's manufactured products.