Customs procedures for petroleum, chemicals and gas in transit

– 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collection, remittance, management and use of fees and charges in the field of Customs (currently this Circular has been replaced by Circular No. 274/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance);

– 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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The customs declarant declares and submits all documents according to regulations at the customs office. If goods in transit are stored outside the border gate area or pass through mainland territory, permission from the Ministry of Industry and Trade must be obtained.

- Step 2:

+ The customs office at the border gate where the goods enter receives the declaration of goods in transit or the customs declaration of the goods in transit, seals the place where the goods are stored and confirms the status of the goods on the declaration. goods and customs declaration (in cases where customs declaration is required) and give it to the vehicle driver to deliver to the border gate customs office where the goods exit;

+ In case the goods in transit cannot be sealed, the carrier, customs declarant, and accompanying customs officer (if any) are responsible for ensuring the original status of the goods from the border gate where the goods enter. to the border gate where goods exit;

+ The customs authority at the border gate where the goods exit receives the declaration or customs declaration sent by the customs authority at the border gate where the goods enter, and checks the status of the customs seal or the status of the goods. to compare with the contents confirmed by the customs authority at the border gate where the goods enter on the goods declaration or transit customs declaration to carry out exit procedures.

+ In case an accident or force majeure event occurs that causes the customs seal to be damaged or changes the original status of the goods, the carrier, customs declarant, and accompanying customs officer (if any) must apply Measures to limit losses and immediately notify the People's Committee of the nearest commune, ward or town to make a record confirming the status of the goods.

- Step 3:

Enterprises pay fees according to regulations.

– The declaration of goods in transit submitted by the customs declarant or representative to the border gate customs authority for goods in transit that are kept in their original state; transshipment to the same type of means of transport by road, rail, river, sea, or air (except for goods in transit going directly by air);

– Customs declaration of goods in transit and declaration of goods in transit submitted by the customs declarant or representative to the border gate customs authority for goods in transit that must be stored or have a change in the type of means of transport. load.

– Detailed list;

– Bill of lading;

– Transit goods permit (if any);