Customs procedures for petroleum supplied for export and re-export for aircraft

– 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. 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.

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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 enterprise presents the original copy for inspection and comparison); Confirm on Invoice, Delivery Note "Exported Goods"; liquidate the temporary import declaration according to regulations (in case of re-export of gasoline for aircraft).

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

For gasoline exported for aircraft:

– 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;

– Each time of delivery, the customs declarant must have documents certifying the delivery of goods (sales invoice, commercial invoice, warehouse release note...) and make a summary table of documents certifying the delivery. goods according to form No. 27/THCT-KML/GSQL, Appendix V issued with Circular No. 38/2015/TT-BTC.

For re-exported gasoline for aircraft:

– 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.

– Export documents as prescribed in Article 16 of Circular 38/2015/TT-BTC, in which each time of delivery, the customs declarant must have documents certifying the delivery of goods (sales invoices, invoices, etc.). commercial invoice, warehouse delivery note...) and prepare a summary table of documents certifying the delivery of goods according to form No. 27/THCT-KML/GSQL Appendix V issued with Circular No. 38/2015/TT- BTC paid to customs authorities when completing customs procedures;

– Certificate of petroleum business registration and license to provide aviation services (type of aviation gasoline and oil supply service) at airports and aerodromes according to the provisions of Circular No. Circular No. 16/2010/TT-BGTVT dated June 30, 2012 of the Minister of Transport detailing the management and operation of airports and aerodromes: 01 copy;

– In case flights of airlines do not have a contract (cash charter flights), the trader submits an order from the aircraft management and operation enterprise: 01 original copy; 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.

– 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 69/2016/TT-BTC in electronic form through the National Single Window Information Portal, customs declarants do not have to pay when carrying out customs procedures.

The Order must clearly show the following content: Name and address of the buyer and seller; expected quantity of refills; unit price and signed confirmation by the buyer and seller; fuel and oil quota for domestic flights (in case the departing aircraft has a domestic flight), fuel and oil quantity for international flights; train journey; expected amount of gasoline used; Commitment to accuracy and use of fuel for the right purpose.