Customs procedures for petroleum, chemicals, gas, raw materials for export and re-export

– 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.

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– 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); Prepare a reconciliation monitoring sheet when carrying out re-export procedures; Calculate and collect taxes on petroleum, chemicals, and gas that have gone through re-export procedures; Determine exported petroleum, chemicals, and gas for exported and re-exported petroleum, chemicals, and gas.

– Step 3: Enterprises pay taxes on petroleum, chemicals, and gas exported and re-exported

Customs documents for exported petroleum, chemicals, and gas:

– 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.

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 can Make declaration 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 deduct reconciliation; The system automatically makes deductions according to the quantity on the corresponding temporary import declaration.

In case of applying the national single-window mechanism, specialized state management agencies send documents specified in Points b, c, g, and h of this Clause electronically through the Single-Stop Information Portal. country, customs declarants do not have to pay when carrying out customs procedures.

Customs documents for re-exported petroleum, chemicals, and gas:

– 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.