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Circular 126/2011/tt-Btc: Amendments And Supplements To Some Articles Of The Circular No. 165/2009/tt-Btc On 26/10/2010 Of The Ministry Of Finance Regulates Customs Procedures For Import, Export, Temporary Import Re Vnd Bil ...

Original Language Title: Thông tư 126/2011/TT-BTC: Sửa đổi, bổ sung một số điều của Thông tư số 165/2010/TT-BTC ngày 26/10/2010 của Bộ Tài chính quy định thủ tục hải quan đối với xuất khẩu, nhập khẩu, tạm nhập tái xuấ...

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CIRCULAR additional amendments to some articles of the circular No. 165/2009/TT-BTC on 26/10/2010 of the Ministry of Finance regulates customs procedures for import, export, re-export, import the temporary transfer of gasoline; imports of raw materials for the production and processing of petroleum;
 imports of raw materials to processing petroleum exports _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based Customs Law No. 29/2001/QH10 on 29/06/2001 and the law amending and supplementing some articles of the Customs Law No. 42/2005/QH11 on June 14, 2005;
Export Tax base, import tax of 45/2005/QH11 on June 14, 2005;
Pursuant to the law the tax management of 78/2006/QH11 on 29/11/2006;
Pursuant to Decree No. 12/2006/ND-CP on January 23, 2006 detailing the Government's enforcement of Trade Laws on the international sale of goods and the activities of dealers buying, selling, processing and transiting goods with foreign countries;
Pursuant to Decree No. 84/2009/ND-CP on 15/10/2009 of the Government about the oil and gas business;
Pursuant to Decree No. 154/2005/ND-CP dated 15/12/2005 of the Government detailing some of the customs law on customs, inspection, customs supervision;
Pursuant to Decree No. 87/2010/ND-CP on 13/08/2010 from the Government detailing the implementation of a number of articles of the law on the export Tax, import tax;
Pursuant to Decree No. 88/2007/ND-CP dated 25/05/2007 detailing the Government's enforcement of the law on tax administration;
Pursuant to Decree No. 106/2010/ND-CP dated 28/10/2010 of the Government revising, supplementing a number of articles of Decree No. 88/2007/ND-CP dated 25/05/2007 detailing the Government's implementation of some articles of the law on tax administration and Decree No. 100/2008/ND-CP on 08/09/2008 from the Government detailing a number of articles of the law on personal income tax;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and structure of the Ministry of finance;
The Finance Ministry revising, supplementing some articles of circular No. 165/2009/TT-BTC on 26/10/2010 of the Ministry of Finance regulates customs procedures for import, export, re-export, import the temporary transfer of gasoline; imports of raw materials for the production and processing of petroleum; imports of raw materials to processing petroleum exports as follows: article 1. Additional paragraph 4, article 1 as follows: "4. the licensed traders export business, importing gasoline to sell petrol to service production, business to business in the export processing zones, tax area, the commercial-industrial and the other gate economic zones are established by decision of the Prime Minister , which regulates the relations of buying and selling goods between these areas is the domestic relationship with export, import, the customs procedures for the sale of gasoline with this implemented in the form of a temporary import, re-export the gasoline; namely petroleum business procedures for imported gasoline in Vietnam under the interim regime of import petrol and sell gasoline for business in the above mentioned area according to re-export the gasoline mode ".
Article 2. Additional amendments, article 6 paragraph 4 as follows: "4. The gasoline import temporarily but not re-export or not rebirth, was added to the domestic consumption: 4.1. The amount of petrol is less than or equal to 10% of the volume temporarily imported have tax deadlines prescribed in point d, paragraph 3 and paragraph 4, article 42 of the tax administration Law 78/2006/QH11.
4.2. If the volume of gasoline, oil trading under temporary import method-re export to domestic consumption is greater than 10% of the volume temporarily enter the part exceeding 10% of the volume of a temporary import tax term as specified in point 3 and e account clause 4, article 42 of the tax administration Law 78/2006/QH11.
4.3. After completion of the full tax, financial obligations, subject to late tax penalties (if any) by law, the traders have to comply with the provisions on quality control of imported petrol. "article 3. Additional amendments to chapter IV and article 14 as follows: 1. "chapter IV customs procedures for export, re-export the gasoline for aircraft".
2. Article 14 ". Customs records: 1. With respect to re-export the gasoline: When delivered to the ship, the trader must submit or present the Customs Bureau for the following documents:-the present customs declarations were registered;
-Submit the Bill of sale or inventory manufacturing votes: 1 original;
-A level of the volume of gasoline on the domestic leg of flight: 1 main version (for aircraft have flown domestic leg exit).
2. With respect to export petrol: 2.1. Vouchers must be submitted to the Customs Bureau:-customs declarations were registered: 02 original;
-A contract to buy gasoline produced or imported origin petrol: 1 copy;
-Petroleum sales contract for aircraft and Appendix (if available): 1 copy;
-Sales invoice or Voucher output: 1 a main;
-A level of the volume of gasoline on the domestic leg of flight: 1 original (for the case of exit aircraft have flown domestic leg);
-Certificate about registration of production planning, raw material imports and petroleum product consumption: 1 copy.
2.2. Certificate from the (original) present when customs Bureau requirements: present the voucher (original) to the customs officials examined, collated with the documents (copies) must be submitted in point 2.1. "article 4. Effect 1. This circular effect since October 21, 2011.
2. the General Director of the Bureau of customs directs the Director of the Customs Department, the city is responsible for governing, monitoring and implementation of the content provided in this circular.