Customs procedures for petroleum, chemicals and gas for domestic consumption

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

– Agency directly implementing administrative procedures: Customs Branch

– Coordinating agency (if any): None.

– 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: Check documents (in case of doubt with photocopied documents, the Customs Branch requires the enterprise to present the original for checking and comparison); Adjust the tax amount of the old customs declaration corresponding to the amount of goods transferred for domestic consumption declared on the new customs declaration according to regulations.

– Step 3: Enterprises carry out liquidation of declarations for temporary import for domestic consumption according to regulations, and pay taxes according to regulations for the amount of petroleum, chemicals, and gas temporarily imported for domestic consumption.

– The Trader's application for transfer of domestic consumption of petroleum, chemicals, and gas: 01 original copy;

– Import customs declaration: 02 originals. In the accompanying documents box on the import goods declaration, the trader must clearly state the amount of petroleum, chemicals, and gas transferred for domestic consumption in the temporary import declaration number...;

– Temporary import customs declaration of the shipment: 01 photocopy with confirmation stamp of the Trader;

– Registration form for state inspection of the quality of gasoline, chemicals, and gases (for cases where state inspection of quality has not been conducted when temporarily imported) or Notice of results of state inspection of gasoline quality Oil, chemicals, gas when carrying out temporary import procedures: 01 photocopy with confirmation stamp of the Trader.

In the case of petroleum, chemicals, and gases on the List of imported goods subject to state quality inspection, a Notice of State Quality Inspection Results must be submitted when carrying out temporary import procedures or a Notice of Results. State quality inspection results when carrying out procedures for transfer to domestic consumption (for cases where quality inspection has not been performed when temporarily imported): 01 photocopy.

In case gasoline, chemicals, and gas for domestic consumption are taken at other domestic depots of the Trader (different from the depot when carrying out temporary import procedures), the Trader shall additionally submit 01 photocopy of the Notice of Finalization. State quality inspection results and notification of quantity inspection results at that domestic warehouse.

The amount of gasoline, chemicals, and gas transferred for domestic consumption is based on the amount of gasoline, chemicals, and gas when temporarily imported (with Quantity Inspection Certificate) and the deduction and liquidation results of the gasoline re-export declarations. Oil, chemicals, and gas have completed customs procedures according to the provisions of that declaration.