Customs procedures for importing raw materials for the production and processing of gasoline and oil

– 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;

– 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. 139/2013/TT-BTC dated October 9, 2013 of the Ministry of Finance on customs procedures for petroleum exported, imported, temporarily imported for re-export, and transshipped; imported raw materials for petroleum production and blending; imported raw materials for processing and exporting petroleum.

– 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.

– Import customs declaration: 02 originals;

– Raw material purchase contract or documents with legal value equivalent to raw material purchase contract: 01 copy with the enterprise's seal of confirmation;

– Commercial invoice: 01 original;

– Bill of lading or other transport documents of equivalent value according to the provisions of law: 01 copy with the business's seal of confirmation;

– Petroleum sales contract (Frame contract; Principle contract (if any) and Contract appendix (if any): 01 copy with the enterprise's seal of confirmation;

– Registration plan for production, preparation, import of raw materials and consumption of petroleum products of the trader certified by the Ministry of Industry and Trade: 01 photocopy from the original with the confirmation stamp of the enterprise.

In case traders carry out procedures for the first time at the Customs Branch, they must submit the following additional documents:

– Petroleum import and export business license issued by the Ministry of Industry and Trade: 01 photocopy with confirmation stamp of the enterprise;

– Minimum annual petroleum import limit issued by the Ministry of Industry and Trade (for imported petroleum): 01 photocopy with the enterprise's stamp of confirmation.