Grounded customs law No. 29/2001/QH10 on 29/6/2001 and the law amending and supplementing some articles of the Customs Law No. 42/2005/QH11 on 14/6/2005;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

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. 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. 55/2007/ND-CP on 06/04/2007 of the Government about the oil and gas business;

The Ministry of finance guide to customs procedures for import, export, import, re-export the gasoline, oil and imports of raw materials for the production of gasoline, oil processing, as follows: i. GENERAL PROVISIONS article 1. Object, scope 1. Traders have a business license to export or import gasoline due to the industry level import, temporary import, re-export petrol (excluding crude oil) and only export the right kind of petrol by the trader has imported, temporarily imported.

2. The trader is established according to the provisions of the law and in the certificate of registration of a registered business production, processing of petrol are directly imported raw materials or entrusted to the traders specified in clause 1 of this made imports of raw materials under the registered plan after the industry verified.

3. licensed traders export business, importing gasoline, the oil has gas supply business, aviation oil, ship supply services or through marine supply company is your dealer is selling petrol for the objects specified in article 3, chapter I business regulation to temporarily import gasoline appeared oil, attached to decision No 1/2008/QD-BCT on 03/01/2008 of the Ministry of industry and trade.

4. temporary traders import, re-export the gasoline, oils include: a. traders import procedures Vietnam petrol into Vietnam and export procedures petrol out of Vietnam.

b. trader Vietnam procedure to import petrol in Vietnam and sold to traders in the provisions of article 2, chapter I business regulation to temporarily import gasoline, oil export re attached to decision No 1/2008/QD-BCT on 03/01/2008 of the Ministry of industry and trade.

c. traders in Vietnam made import of petrol in Vietnam and sold to the objects referred to in paragraph 3 of this article are applied the regulations on temporary import, re-export trading petrol.

5. Traders have business licenses for export/import of gasoline, oil exporting petrol when export permit by the Ministry of industry and trade, oil and petrol levels.

Article 2. Transfer to port, gasoline, oil traders, import export business of gasoline, oil was only conveyed to port, petrol in the water on the River, the sea due to The transport regulations or conveyed, to port petrol from large ships or other means of transport (including the supply for ships) that Vietnam seaports are not capable of receiving direct Port Agency services Customs regulations.

Article 3. A number of special provisions 1. The case is fact check of gasoline, oil, imported raw materials to produce gasoline, oil processing, the customs officer based on the results of the assessment service trader examination (below referred to as traders judge) of the categories of items, volume (m3 barrel, then if is when customs declarations must exchange unit is ton) , weight, quality to confirm test results the fact gasoline, oil, imported raw materials on the customs declaration.

2. Petrol only allowed to pump up the repository or to the media after the customs declaration have been customs Bureau (where traders procedure) complete the registration form under the provisions of customs law.

3. temporary re-export import oil, Gasoline was saved in Vietnam do not exceed 120 days from the date of completion of temporary import customs procedures. The case should last long time, traders have sent the Department of customs documents, the city where the procedure to temporarily enter the proposed extension, the extension of no more than 2 times, each time not more than 30 days for each temporary shipment enter appeared.

4. in case of petrol import, temporary import, re-export imported raw materials to manufacturing, petroleum processing list must check the quality of certificate but no satisfactory quality: 4.1. For petrol imports: a) If arsenal had Turkish traders, empty the tank pumped into Turkish, empty tank. After finishing the Customs seal, pump tanks, hot. When the certificate has reached the required quality, the new customs clearance decisions and new traders are allowed to open the seal, put petrol in use.

b) If the merchant's inventory no Turkish, empty the tank pumped into Turkish, the hot oil storage tanks, are of the same type. After finishing the Customs seal, pump tanks, hot and waiting for test results. If the quality inspection agency confirm petrol import did not meet the quality requirements of importing the entire gasoline (both old and new) dealt with according to the provisions of the law. Traders fully responsible before the law about this.

4.2. for petrol to temporarily enter the re-export: a) If petrol is pumped into tanks, empty tank, keep the status quo and Customs sealed until rebirth is not checked for quality.

b) If petrol is pumped into the tub, the hot oil storage tanks, are business, they must ensure the following conditions:-interim oil must import gasoline, types with gasoline, oil was available in the reservoirs.

-To check the State of quality as for petrol imports.

The case after examination, the examiner determined traders petrol import quality then treated as point 4.1. b above.

4.3. for petrol, conveyed to port: make customs declarations with customs before making the transfer, to port. Petrol was completed customs procedures and customs after the trader has filed a certificate of quality imported by traders authorized examiner appointed to check. Gasoline, oil transfer, to port must be stored in the warehouses, depositories.

4.4. for raw materials imported for the production and processing of petrol: customs procedures for import only raw materials when traders submit quality certificate import.

5. Determine the volume: 5.1. Gasoline, oil export, importing, import, re-export by the makeshift vessel, ship on the River (River into Cambodia): based on the deed of the trader examination the examiner function of the volume of gasoline, oil.

5.2. Petrol, oil export, re-export by the truck cisterns, tank through Gates: the amount of gasoline is determined based on the counters at the depot when the pump petrol into cisterns, Turkish transportation vehicles or deed of the trader examination the examiner function on the volume or the votes of chemical gas trading business , oil.

These places don't have traders judge the volume of gasoline, oil determined by Barem transport has been auditing agency certification.

5.3. Amount of petrol sold for traders in the provisions of article 2, chapter I business regulation to temporarily import gasoline, oil export re attached to decision No 1/2008/QD-BCT on 03/01/2008 of the Ministry of industry and trade is determined by measuring the clock when pumping from the warehouse up transport and when the pump from transport in Turkish , hot trader buying. If Turkish, hot of traders buy no metered amounts of gasoline is determined by weight, Barem, or other measures in accordance with the law.

5.4. selling Oil for ships is determined as follows: a) oil pump directly from the repository down ships are determined by the gauges of stock.

b) oil pump from the warehouse down transport was determined by measuring meter of storage space on land. Pump oil from means of transport to the ship is identified by one of the methods: inspection, Barem, depending on the specific conditions of each vessel, consistent with the usual applies for this item.

5.5. the aircraft fuel sold to ships: based on flow meter by means of investigation dedicated to the ship's loading bay.

5.6. defining meters weight: counters must be the Agency for standards and state tests, confirmed, sealed and tested periodically according to the provisions of the law (except the counters of aircraft, ships).

6. Determine the type of gasoline, oil export, re-export: 6.1. The case is not assessment: a) re-export petrol from private reservoirs still sealed the customs when importing.

b) re-export of fuels for aircraft on the condition that the trader has a confirmation text and responsible before the law.

c) re-export diesel, mazut: customs fact check or check by technical means (areometers, reagents or other control devices under the provisions of the law to determine items) or the votes of chemical traders to identify items.

6.2. The case of assessment: a) The case of re-export outside the provisions of point 6.1, paragraph 6 of this Article.

b) export, re-export case through roads, if there is no local independent traders, then accept the votes of chemical traders, merchants are responsible before the law about the content of chemical test Votes.

Petrol is removed from along 1 Turkish, hot under the supervision of the customs, the examiner determined this category is determined for both export shipment, re-export, requires no determined individually for each means of transport.

7. With regard to the case of the trader's inspection certificate inspection functional inspection on the volume and types of petrol stipulated in paragraphs 5 and 6 of article 3, if the signs violated the Bureau of customs chief decided to check the fact petrol.

8. Confirm the real export for gasoline, oil export, re-export:


When gasoline was exported through the gate, the trader must submit 1 copy from a primary (Word coppy) or copy single transport (B/L) from the original (Word origin) or valuable papers equivalent single transport, 1 original trade bill for Customs to confirm the export declaration to the actual export. The real confirmation of export must specify name, number of the means of transport; on single transport number; date, time, food production through the gate; sealed condition. The authority confirmed the export actually follow the rules.

9. Bureau of customs procedures for export, re-export, as soon as the completed customs procedures for gas transportation, oil export, re-export, to notify in writing or by a computer system under the provisions of customs for customs Bureau said the export contents gate : date, time, means of stem; the name, the characteristics of the media; Active Media routes; the name, amount, category of petrol to jointly monitor, manage.

II. CUSTOMS PROCEDURES for import, TEMPORARY IMPORT petrol article 4. Location of customs procedures customs procedures are performed at the Bureau of customs crossings where transport petrol; or at the Customs Bureau outside the gate where traders have internal storage system containing petrol import, re-export petroleum.

Article 5. Customs records 1. Vouchers must submit:-customs declarations: 1 original;

-Purchase contract: 1 copy;

-Transport unit: 1 copy;

-Commercial invoice: 1 original;

-First Submission procedures the following papers: + business licenses to export and import gasoline due to the Industry level: 1 copy;

+ A quota to import gasoline, oil minimum level by the Ministry of industry and trade: 1 copy;

-Volume inspection certificate: 01 a.

-Paper reported results or check registration certificate for quality petrol imports (for types of petrol in the checklist of quality): 01.

* The document is a copy by the Director or the authorized person to sign, responsible before the law on the legality of vouchers.

2. Certificate from the present (original) when customs requirements:-the export licence, import gasoline due to Industry;

-A quota of imported gasoline, oil minimum level by the Ministry of industry and trade;

-Purchase contract;

-Transport application.

3. The time limit for lodging merchants the vouchers for Customs: The above documents are filed when to register customs declaration, except for the following vouchers: 3.1. Volume: inspection certificate must be filed in time 8 hours of work since the finished gasoline, pump oil from means of transport up warehouse.

3.2. quality certification: to submit within a period of no more than 5 working days from when the finished gasoline, pump oil from means of transport up warehouse, Turkish or other means of transportation up inland.

3.3. trade bills: original case, merchants must submit a fax (the original) or a Telex within no more than 5 working days from the date of registration of the customs declaration; Directors (or persons authorized Director) sign business and responsible before the law for the accuracy and honesty of a fax or Telex. Where there is good reason, the time limit for submitting not too slow on 30 days from registration of customs declarations as specified in paragraph 2, article 9, Decree No. 154/2005/ND-CP dated 15/12/2005 of the Government detailing some of the customs law on customs procedures , check, customs supervision.

3.4. When registering customs declaration for reasons not yet have commercial invoice (original), customs tax under self declared by traders. When traders submit commercial invoice (original), the customs check, collated with the declarations on Declaration, if there is a change, then adjust the customs tax in accordance with the provisions of the law, does not violate the sanctions.

3.5. in case of petrol import and temporary import shared a (01) commercial invoice (original) then the Customs approval for commercial invoices filed the traders themselves to save on import records business; commercial invoice or copy of traders saved to the temporary profile, on temporary import declaration stating: trade bill a key stored in the profile to import petrol according to customs declarations of......../day month/year.

3.6. in case the electronic customs declaration from far away the paper filing done under the guidance of the General Department of customs.

Article 6. The responsibility of the Bureau of customs procedures for import, temporary entry 1. On the basis of a quota to import gasoline, minimum annual oil proceed up the tracking votes except backwards.

2. Take steps to make customs procedures under the current rules.

3. Sealed reservoirs after completion of the gas pump, oil into Turkish, hot (for cases referred to in paragraph 4, article 3).

4. The procedure for re-export of imported gasoline quality by the decision forced the re-export of the specialized agency on the quality of petrol.

Article 7. The merchant's responsibility 1. Proposed examiner traders assess the volume of gasoline, oil, categories; the specified technical organization to check the quality of gasoline, oil.

2. Ensure the sealed status quo for the Turkish customs, oil storage tanks, have sealed the customs.

3. for petrol in the checklist on quality but don't yet have the quality certification of import standards prescribed in clause 4, article 3, as the conclusions of the technical organization was assigned to check the quality of the handle as follows: 3.1. Technical organizations case examining the quality of reported shipments reached the quality of imports, the Customs Agency has decided through the traders are opening the sealed customs to put petrol in use.

3.2. in case of inspection agencies or organizations specified engineering quality control announced the shipment did not meet the quality and professional regulatory bodies for quality gasoline, oil has decided to force appeared, the trader must continue to be responsible for keeping the status quo Customs sealing and perform the procedure appeared within the time limit prescribed by the law.

4. Petrol, oil has temporarily enter but do not re-export or not back off, moved to domestic consumption.

4.1. Amount of petrol is less than or equal to 10% of the volume temporarily import tax is duration 15 days (calendar days) from the date of the expiration of a temporary import-re-export.

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 is 30 days (calendar days) from the date of import.

4.3. After completion of the full tax, financial obligations, including the bear late tax penalties (if any) by law, they must comply with the provisions on quality control of petrol imports.

Article 8. Liquidity of the temporary import customs declaration 1. The unit performs liquidity: customs Sub-Department where the procedure to temporarily import gasoline, oil is responsible for implementing the temporary import declaration payment.

2. The time limit for declaration: liquidity immediately after expiry of gasoline saved in Vietnam.

III. CUSTOMS PROCEDURES for export, RE-EXPORT petrol article 9. Location of customs procedures customs procedures for export, re-export the gasoline, oil made at the Bureau of customs gate was the main import procedures to plot gasoline; Customs Bureau or at the gate or at the Customs Bureau outside the gate where traders have internal storage system containing gasoline, oil export, re-export.

Article 10. Customs records 1. Customs records to export petrol: 1.1. Vouchers must submit:-customs declarations: 1 original;

-Sales contract: 1 copy;

-Commercial invoice: 1 original;

-Writing stating source export (source due to traders imported or purchased by traders importing or retrieved from the source of production, processing): 01 main;

-Buy petrol if buy petrol traders are allowed to import petrol: 1 copy;

-Certificate about registration of production planning, processing, importing raw materials for the production of gasoline, oil exports: 1 copy;

-Customs Declaration of imports: 1 copy;

-Business license, import export petrol: 1 copy;

-Permit to export petrol: 1 original;

-Volume inspection certificate, category (for cases specified in point 6.2, paragraph 6, article 3): each type 1 a.

1.2. the document (original) when customs requirements:-customs declaration of imports;

-Buy petrol if buy petrol traders are allowed to import gasoline, oil;

Subscription plan-text product consumption of gasoline, oil traders to import raw materials for the production and processing of oil, gasoline if gasoline consumption, domestic/export oil abroad: a key to collate copies.

2. the Customs record for gasoline, oil export Re: 2.1. Vouchers must submit:-customs declarations: 1 original;

-Customs Declaration of goods temporarily imported: 1 copy;

-Sales contract: 1 copy;

-Business license, import export petrol: 1 copy;

-For cases sold to the foreign nationality of ship moored at the port, the port river sea ship nationality and international Vietnam runs exit international, the customs must pay more: + business registration certificate of the trader ship supply/service certificate through traders supplying the ship do its agents : 1 copy (first filing);

+ Order (order) of Captain/owner/agent of the shipowner: 1 a primary or a Fax confirmation of Business Director;

-Certificate of inspection type (for cases specified in point 6.2, paragraph 6, article 3): 01.

2.2. present voucher (original) when the required Customs: customs declaration of goods temporarily imported.

Article 11. The responsibility of the Bureau of customs procedures for export, re-export the gasoline, oil 1. Take steps to make customs procedures for export shipment, re-export in accordance with current regulations.


2. Check the condition of the Turkish, hot, oil storage tanks, compartments of means of transport, if not questionable and meet the conditions of the Customs seal for the gas pumps, oil to transportation. After the petrol pump complete, sealed the sinks, hot wells, of the means of transport.

a. with regard to cases determined by volume to Barem condition check inside Turkish before the pump.

b. the case of gasoline, oil export, re-export through Gates, gate River, where the Bureau of customs procedures for export, re-export must comply the provisions on customs procedures for goods moved the gate.

Article 12. The responsibility of the Bureau of customs and border gate customs Bureau in a separate customs area 1. Gasoline, oil export, re-export through Gates, River: 1.1. Receiving customs records by Bureau of customs procedures for export, re-export to.

1.2. test the sealing of wells, tanks, hot. The case intact, sealed, then supervising the production, ensure the entire shipment to export across the border.

1.3. If the seal not intact, sealed, or signs in breach of the change in volume, types of gasoline, oil, the Customs requires shippers on the assessment of the volume and type. If the correct assessment results with record then set the minutes confirmed, export procedures through the gate. If the results of the assessment determine the change in volume, type the record-setting offense and processed according to the provisions of the law.

1.4. Implementing the rotation of records shipment for customs Sub-Department where the procedures for export, re-export in accordance with regulation on cargo transfer gate.

1.5. When the gas transportation, oil export, re-export returned, the Customs gate to check vehicles import under order to detect smuggled goods or gasoline, oils do not export, re-export most of inland consumption is back.

2. in case of petrol back for traders in the customs area: 2.1. Customs Department in a separate customs area to perform the tasks referred to in points 1.1, 1.3, paragraph 1, of this Article.

2.2. Monitoring the gas pumps, oil warehouse, Turkish, hot trader, check to determine the volume through the counters, the total amount of detected violations, then processed according to the legal provisions.

2.3. export declaration 1st Store, re-export (copy).

3. Petrol sold to ships in the form of the supply vessel: where Customs vessel moored receiving customs records have completed the procedure and monitored until the petrol was delivered to the ship.

4. Fuel oil, export declaration 1st's, appeared to end in 7 times through a gate (except gasoline, oil recovered to guide aircraft in section IV below).

Case of petrol back to the ship but the ship because not enough room to contain fuel oil purchase contract, and far less than the amount of petrol have declared on the re-export declaration customs officer made responsible for monitoring mission confirmed on re-export declaration about the amount of gasoline the actual oil, have appeared and asked traders to submit a key report on the delivery of petrol between traders with the captain, the shipowner/ship owners agents.

Article 13. The merchant's responsibility 1. Proposed examiner traders assess the volume, type; technical organization to check the quality of gasoline, oil export, re-export for the case to the examiner, check.

2. Ensure the status quo of the goods, the Customs sealing and customs records in the course of transport to the gate or to traders who buy petrol.

IV. CUSTOMS PROCEDURES for RE-EXPORT of GASOLINE, OIL for AIRCRAFT article 14. Customs traders apply registration form once the Declaration to export multiple times: traders opened 1 declarations for all international airlines, 1 Declaration for the Vietnam aircraft performing an international flight. Duration of effect of declaration under the provisions of the law.

Article 15. Customs records When delivered to the ship, the trader must submit or presented to customs the following documents:-the Export customs declaration signed.

-Submit the Bill of sale or inventory manufacturing votes: 1 original;

-A level of the volume of gasoline, oil and bay long internal: 1 main version (for aircraft have flown domestic leg exit);

Article 16. The responsibility of the Customs authorities 1. After each flight, customs delivery confirmation/votes to the Bill output, perform the duties prescribed for the registration of a declaration.

2. in case of sale to Vietnam exit aircraft: airlines must develop norms petrol use fly leg and responsible before the law regarding norms. The base quota, customs confirm fuel, vegetable oil recovered from the airport that the aircraft exit.

3. Liquidity declarations: 3.1. Customs and traders conduct liquidity declarations by way of incremental fuel, vegetable oil appeared in the Bill and the vote tracking, record the results published on the Declaration (umbrellas real confirmation).

3.2. Duration of the review the review profile sets deadlines for tax refund (no tax) is 45 days from the date of making the procedure of re-export the gasoline, oil shipments for final registration form export declarations.

V. CUSTOMS PROCEDURES for IMPORTS of RAW MATERIALS for the PRODUCTION of GASOLINE, oil PROCESSING, article 17. Customs procedures 1. For the import of raw materials to the production, processing and export of oil to gasoline, made according to the regulations for the management of imported raw materials for export production.

Customs records: in addition to the papers are filed and presented according to the regulations for the import of raw materials for the production of exported goods, the trader must submit, present the documents as prescribed in article 5 of this circular and a production plan registration, processing, import of raw materials and the consumption of petrol products oil traders, certified by the Ministry of industry and trade (1 signed copies of the Director).

2. for imports of raw materials for the production and processing of petrol to domestic consumption made according to the provisions in section II of this circular.

VI. terms of the IMPLEMENTATION of Article 18. Effect 1. This circular has the effect after 45 days from the date of signing; Annulment of decision No 30/2004/QD-BTC dated 6/4/2004 of the Minister of Finance issued regulations on customs formalities for the import of petrol and a temporary import, re-export the gasoline, oil.

2. the General Director of the Bureau of customs, Bureau Chief of the Customs Bureau of the province, the city is responsible for organizing the content of this circular. In the process, if there are obstacles, the proposal reflects on the Ministry of Finance (through the General Department of customs) to research, resolve./.