The CIRCULAR REGULATES CUSTOMS For Petroleum, CHEMICALS, Gas Export, Import, RE-EXPORT, IMPORT The TEMPORARY TRANSFER, In TRANSIT; IMPORTED MATERIALS TO MANUFACTURE AND EXPORT MACHINING OR PROCESSING OF PETROLEUM, GAS; CRUDE OIL EXPORT AND IMPORT; EXPORT, IMPORT OF OIL AND GAS OPERATIONS SERVE.
Grounded customs law No. 54/2014/QH13 on June 23, 2014;
Export Tax base, import tax of 45/2005/QH11 on Jun. 14, 2005;
Pursuant to the law No. 78/2006 Tax Manager/QH10 on November 29, 2006; Law on amendments and supplements to some articles of the law on tax administration of 21/2012/QH13 on November 20, 2012; Law on amendments and supplements to some articles of the Tax Law No. 71/2014/QH13 on November 26, 2014;
Commercial Law bases the number 36/2005/QH11 on June 14, 2005;
Pursuant to the law of oil and gas on July 6th, 1993; Law on amendments and supplements to some articles of the law on petroleum 9 June 2000; Law on amendments and supplements to some articles of the law of oil and gas on June 3, 2008;
Pursuant to the law on quality of goods, 2007/QH12 on December 21, 2007;
Pursuant to Decree No. 08/2015/NĐ-CP on January 21, 2015 of government regulation and details measures for enforcement of customs law on customs, inspection, supervision, customs control;
Pursuant to Decree No. 12/2015/ND-CP dated February 12, 2015 the Government detailing the implementation of the law on amendments and supplements to some articles of the law on tax and amending and supplementing a number of articles of the Decree about taxes;
Pursuant to Decree No. 87/2010/ND-CP of 13 August 2010 the Government detailing the implementation of a number of articles of the law on the export tax, import tax;
Pursuant to Decree No. 83/2014/ND-CP of September 2014 by the Government on oil and gas business;
Pursuant to Decree No. 83/2013/ND-CP on July 22, 2013 detailing the Government's implementation of some articles of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration;
Pursuant to Decree 187/2013/ND-CP dated 20/11/2013 of government regulation in detail Trade Law enforcement activities in the international sale of goods and the activities of dealers buying, selling, processing and transiting goods with foreign countries;
Pursuant to Decree No. 19/2016/ND-CP of December 22, 2016 the Government about business;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the General Director of the Bureau of customs, the Minister of Finance issued a circular regulating customs procedures for petroleum, chemicals, gas export, import, re-export, import the temporary transfer, in transit; imported materials to manufacture and export machining or processing of petroleum, gas; crude oil export and import; export, import of oil and gas operations serve.
Chapter I GENERAL PROVISIONS article 1. Scope this circular regulates customs for petroleum, chemicals, gas export, import, re-export, import the temporary transfer, in transit; imported materials to manufacture and export machining or processing of petroleum, gas; crude oil export and import; export, import of oil and gas operations serve.
Article 2. Application object 1. Export sales merchant, importing petrol and gasoline production traders under the provisions of Decree No. 83/2014/ND-CP DATED. 2. Business gas traders clues are allowed to export, import, temporary import, re-export business, transit, port and gas transfer as stipulated in Decree No. 19/2016/ND-CP and regulation of the Industry. 3. Export Trader, importing chemicals.
4. the Vietnam oil and gas Corporation.
5. organizations and individuals conducting petroleum operations on the basis of oil and gas contracts signed with Vietnam oil and gas Corporation under the provisions of the law.
6. Subcontractors, import personal organization including direct imports, trustee, tenders, go rent and lease back to give the Organization, individuals conducting petroleum operations through petroleum service contract or a contract.
7. export traders, importers of crude oil.
8. business merchant inspection under the provisions of the law (hereinafter referred to as traders assess); State Agency for quality and conformity assessment organizations.
9. How do customs agents.
10. The customs, the Customs Agency.
Article 3. Explanation of terms In this circular, the terms below are interpreted as follows: 1. The gas specified in this circular is petroleum gas, liquefied natural gas and compressed natural gas.
2. Liquefied Petroleum Gas is a product of hydrocarbons of petroleum origin with main components as Propane (C3H8 chemical formula) or Butane (C4H10 chemical formula) or a mixture of both types, name the Liquefied Petroleum Gas (LPG); in temperature, normal pressure in the LPG gas and when compressed to a pressure or to certain temperature LPG switch to liquid.
3. liquid natural Gas is a product of hydrocarbons in liquid, derived from natural gas with Methane is the principal component (the chemical formula CH4), English name: Liquefied Natural Gas (LNG); in temperature, normal pressure LNG in gas and when cooled to temperature LNG transfer to liquid.
4. Compressed natural gas is a product of hydrocarbons in the gas is compressed at high pressure, is derived from natural gas with Methane is the principal component (the chemical formula CH4), English name: Compressed Natural Gas (CNG).
5. Chemicals prescribed in this circular are chemicals in gas or liquid;
Article 4. A number of special provisions 1. Traders made a temporary business entry back gasoline specified in clause 2, clause 4, clause 5 Article 35 of Decree 83/2014/ND-CP and the provisions in circular No. 38/2014/TT-BCT on 24/10/2014 of the Minister of industry and trade. 2. Traders only petrol pump, gas, chemicals, raw materials from moving vehicles into Turkish, and vice versa if it meets the rules: a) for petroleum, chemicals, gas import, temporary import; imported materials: a. 1) customs declarations Have been registered as prescribed;
a. 2) Has registered examiners paper volume there confirmed the examiner's merchant or organization evaluate conformance is specified;
a. 3) Have a sample or sample documents certified by traders with the State inspection on quality (for cases in the category of imported goods must check the State of quality);
a. 4) have the supervision of the customs authority: declared content base of traders in "notes Section" on the customs declaration (Turkish, hot; the date, time expected to pump), the actual situation in the unit, the Director of the Bureau of customs import formalities, where interim measures decision input , appropriate monitoring form. The trader is responsible for pumping gasoline, chemicals, gas, raw materials from moving vehicles into Turkish, hot: a. 4.1) of cargo was pumped into Turkish, hot gasoline containing, chemicals, gas, raw materials or containers designed many complete pipes to ensure the same types of goods was available in Turkish , tanks;
a. 4.2) the trader is responsible before the law about gasoline pumps, chemicals, gas, raw materials under the Declaration; status quo of goods contained in Turkish, hot until the conclusion of the State inspection on quality for the goods belonging to the category of goods imported must check the State of quality and shipment are adopted as regulations.
b) for petroleum, chemicals, gas export, re-export: b. 1) have the customs declaration is registered under the regulations;
b. 2) have the supervision of the Customs authorities:

Declared content base of traders in "notes Section" on customs declarations (announcing the expected location, Turkish, hot; the date, time expected to pump), the actual situation in the unit, the Director of the Bureau of customs where the procedures for export, re-export decided measures, appropriate monitoring form. The trader is responsible for pumping gasoline, chemicals, gas from Turkish, hot to transport for export to foreign countries or to the supply (back) for the object specified in point b of paragraph 4, paragraph 5 Article 35 of Decree 83/2014/ND-CP or export the object to the provisions in paragraph 3 article 19 clause 2, Article 35 of Decree 2016/ND-CP dated 19. c) where the information reported by traders in "notes Section" specified in point a, point b paragraph 2 of this Article have changed compared to the expected before the pump petroleum, chemicals, gas, traders have sent the text to the Customs the place made monitoring (preferably by fax or send directly). Case folding into transport or unloading outside office hours or during the holidays before the pump petroleum, chemicals, gas, traders must notify customs by telephone, email and additional submissions on the next working day.
d) The Turkish, hot after being pumped gasoline, chemicals, gas, raw materials subject to the supervision of the Customs authorities. Based on the type of goods, imported type and the actual situation, the Director of the Customs Bureau decided the sealed reservoirs unless pumped into Turkish, hot has complete system.
3. check the State of quality for petroleum, chemicals, gas import, temporary import; imported raw materials: oil, gas, chemicals, raw materials belonging to the category of goods imported to the State inspection on quality made sampling to check the quality before the pump from moving vehicles into Turkish, hot.
a) When it was announced the State test results about the quality of the shipment meets the required quality of imports, the customs officer recorded on the system the merchant submits the test results about the quality.
b) case of State test results about the quality of the shipment does not meet required quality imports, imported goods: b. 1) for recycling shipment: before recycling, traders have written notification to customs Sub-Department where the import procedures, temporarily enter the recycling plan (import declarations , type, quantity, form, time, place) and is responsible before the law about the recycling. After recycling, if petroleum, chemicals, gas still does not meet the quality requirements of importing the entire petroleum, chemicals, gas, raw materials (both old and new) are forced to export, re-export in accordance with point b 2 below and processed according to the rules on the handling of administrative violations and coercive enforcement of administrative decisions in the field of customs.
b. 2) for shipment to export, re-export: export, re-export of goods contained in Turkish, hot.
For goods to export license or register export plan, the amount of goods arises out of the initial import volume when tested did not reach the quality it must have a licence or registration under the rules.
4. Determine the amount of petroleum, chemicals, gas export, import, re-export import temporarily; imported materials to manufacture and export machining or processing of petroleum, gas; crude oil exports, imports: petroleum shrinkage rate of export, import, import-re-export; raw materials imported for the production and processing of petroleum or petroleum export processing to match the rate of attrition as specified in circular No. 43/2015/TT-BCT on 08/12/2015 of the Minister of industry and trade. a) the amount of petroleum, chemicals, gas export, import, re-export import temporarily; imported materials to manufacture and export machining or processing of petroleum, gas transportation by means of water transportation through the Interior port gate, gate ports according to the announced results of the assessment of the amount of the assessment or traders held reviews of conformance is specified.
The case between results assessment and the amount shown on the Bill of lading, the contract disparity then determine the following: a. 1) If the amount of the difference is within tolerance of the contract but does not exceed the rate of attrition under the rules of the Industry: the case of fuel oil, gas, chemicals materials shown in the notice of assessment results that disparity compared with fuel oil, gas, chemicals, raw materials recorded on the Bill of lading contract, but match the tolerance of petroleum, chemicals, gas, raw materials recorded on the contract due to the nature of the goods, the amount of petroleum, chemicals , gas, fuel tax is the amount reported on the results of inspection or traders held reviews of conformance is specified.
a. 2) If the amount of the difference is not in the cases specified in point a. 1 this paragraph: customs Sub-Department where the procedures for Passport information (quantity, value) on the Declaration with the sales receipt (or output Votes), orders, notices of assessment, the results of the opinion explanation of traders to consider.
b) amount of petroleum, chemicals, gas export, re-export, truck transportation and cisterns, tank through Gates (main gate, gate international) based on metered or truck scales at the depot when the pump petroleum, chemicals, gas into cisterns, Turkish vehicle (vehicle weight method is only applicable to oil items FO , gas export, re-export); no case shall be based meter announced the results of assessment of the examiner or traders held reviews of conformance is specified or slip test results of merchant business, chemical, petroleum and gas.
These places do not have the expertize energy traders of petroleum, chemicals, gases are determined by transportation Barem.
c) for gasoline supply for ships (including petrol has imported gasoline or temporarily enter) are identified as follows: c. 1) gasoline pump directly from the warehouse down the ship was determined by measuring meter of storage space.
c. 2) petrol pump from the warehouse down vehicles to continue transporting supplies to ships at sea: c. 2.1) fuel pump oil from the warehouse down transport was determined by measuring meter of storage space on the Mainland;
c. 2.2) this oil pump fuel from the ship to transport is determined by one of the methods: Barem (of transport or ship's fuel compartment), (of the means of transport or shipping) depending on the specific conditions of each vessel and in accordance with practices that are applicable to this item;
c. 2.3) fuel oil on a delivery of fuel between means of transport and shipping is the base to confirm the customs regulations;
c. 2.4) where there is disparity between the counters of warehouses and fuel delivery, customs Bureau where temporary entry procedures based thereon fuel delivery, invoices and payment vouchers, opinion explanation of traders to determine fuel vegetable oil exports appeared and made temporary import declaration payment.
d) for fuel supply for flying airplanes (including imported fuel or fuel was temporarily enter): fuel supply for the aircraft was determined by the flow meter of the media look refills for aircraft;

DD) for the supply of gasoline for the object specified in point b of paragraph 4 to article 35 of Decree 83/2014/ND-CP: gasoline supplies for the object specified in point b of paragraph 4 to article 35 of Decree 83/2014/ND-CP is determined by one of the methods: counters of fuel or Barem of vehicles transporting gasoline , gas;
e) Weight, determine the amount of petroleum, chemicals, gas must be calibrated in accordance with the law on metrology and the sealing of traders (except the plane's meters, ships).
Barem use cases to determine the amount you must have the calibration certificate validity by the auditing agency or independent authorities;
crude oil export Amount g), imported pursuant to the notice on the inspection results of the examiner or traders held reviews of conformance is specified;
h) unit of petroleum, chemicals, gas, crude oil and raw materials are converted according to the unit specified in circular No. 103/2015/TT-BTC on 01/6/2015 of the Minister of Finance issued the list of the goods for export, import of Vietnam.
5. Check the fact petrol, chemicals, gas export, importing, import, re-export and temporarily imported raw materials to produce and export machining or processing of petroleum, gas; crude oil exports, export, import of oil and gas operations serve in offshore oil and gas port: a) for petroleum, chemicals, gas export, import, import, re-export; imported materials to manufacture and export machining or processing of petroleum, gas: a. 1) where shipments have to fact check the goods, the customs officer based on inspection results notification, inform the State test results about the quality of the inspection certificate, on the type of shipment or slip test results of traders (except petrol supply for the aircraft) to update the results on the system.
The case in question the assessment results, the Customs Organization choice reviews specified fit test serves to manage state or trader examination (for the case of conformity assessment organization are assign check writing to reject). Conclusions of conformity assessment organization are assign to check state management service or the trader expertise valuable to the party done. If the Customs don't agree with this conclusion then made a complaint under the provisions of the law.
a. 2) for gasoline export, re-export for business specified in point b of paragraph 4 to article 35 of Decree 83/2014/ND-CP of the actual test results based thereon fuel delivery or other documents confirming the delivery of fuel or results measured clock or barem of means of transport between the supply transport transportation of petroleum enterprises About inspection certificate, category or slip test results of traders.
b) for crude oil export, the export and import of petroleum activities in serving the oil and gas port off: b. 1) the shipment of crude oil export, export, import of oil and gas operations serve in offshore oil and gas port made cargo records; unless priority business done as specified in circular No. 72/2015/TT-BTC on 12/5/2015 of the Minister of finance rules applicable priority mode in implementing customs procedures, auditing, customs supervision of goods export and import;
b. 2) where shipments of crude oil to export, export, import of oil and gas operations serve in offshore oil and gas ports are done to check the actual contents of the message base traders as defined in paragraph 3 Article 43 of this circular, the vouchers in customs records and related information of the shipment at the time of the Declaration , Director of the Bureau of customs where the procedures for export and import on the basis of the suggested text is committed completely responsible before the law of business is to consider the decision not to fact check the goods. The case in question marks, then the Bureau Chief of the Customs Bureau decided to implement check, direct monitoring by the customs officials followed the rules.
6. Sampling of petroleum, chemicals, gas export, import, temporary import; imported materials: made according to the provisions in paragraph 3 article 31 circular No. 38/2015/TT-BTC on 25/3/2015 financial Minister's regulations on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.
7. Petroleum, gas, chemicals, raw materials import, temporary import was adopted when the following conditions are met: a) Has announced the results of the State test of quality for goods in the category must check the State of quality;
b) traders complete additional declarations (if applicable), except in the case of additional declarations by the price adjustment has not yet had the official price at the time of temporary import procedures, import;
c) complete tax obligations (already filed taxes or make tax guarantee).
8. With regard to transport gasoline, to port: a) the trader made conveyed, to port the petrol at the location of the maritime Port agency or by the Ministry of transport or at the location by the provincial people's Committee, the city of centrally regulated; convey, to port the petrol from large ships or other means of transport that Vietnam ports not capable of receiving direct port agency service regulation under clause 15 article 9 the Decree 83/2014/ND-CP;
b) traders make declaration to customs Bureau area manager, conveyed to port before making the transfer, to port as specified below: b. 1) the trader has the responsibility to clearly position the stubs are allowed to transfer to port; name, type of coral, mark (if any) gasoline vehicles and other means of transportation made the transfer, to port; time, the amount of oil expected to make transfer to port and anchored position of the transport of petroleum transfer to port. Ship owners are responsible for anchoring in registered position until completion of the conditions to be pumped up stock and complete customs procedures.
b. 2) for the oil and gas plots of the same business on the transport ship entry, open declarations according to each merchant ship to convey, to port. The determination of the amount of oil transported to port pursuant to the announcement of results the assessment of the amount in the ship conveyed, to port.
c) Customs make monitoring the convey, to port on the principle of risk management according to the provisions of the law.
The actual situation in the base unit and the information referred to in point b of this paragraph, 1. Bureau Chief Bureau of customs related Unit Director planning, monitoring measures the focus point, the transfer, to port and petroleum Affairs Unit made or reported the Customs Bureau Chief , the city assigned, Coordinator of other forces collaborate in monitoring the convey, to port.
Customs monitoring cases directly for operations to port transfer must be made in the minutes and in monitoring the customs records. Traders are responsible for arranging the means and conditions to implement customs officer monitoring the convey to port.
9. The term kept in Vietnam for petroleum, chemical, temporary business entry gas appeared to follow the instructions in paragraph 4 Article 11 of Decree 187/2013/ND-CP.

10. Petroleum, chemicals, gas temporarily import but not export or re-export re does not cease to be moved inland consumption according to switch type of domestic consumption from temporary sources added (hereinafter referred to as the petroleum, chemical, and gas transfer for domestic consumption).
Registered traders new declarations to make the procedure for fuel oil, chemicals, gas is moved inland consumption according to the type of the corresponding import; commodity management policy; tax policy (including preferential tax policy-if available) for goods made at the time of registration of the new customs declaration unless made management policy full of imported goods at the time of registration of the original customs declaration.
11. The basis to determine the petroleum, chemical, and gas were exported for petroleum, chemicals, gas export, re-export: a) for petroleum, chemicals, gas export, re-export through the sea gate, the port transfer, the transfer; gasoline supply for ships, aircraft exit; petrol, gas export, re-export put into bonded warehouse is the Declaration of the goods for export have been adopted and endorsed "the row over surveillance area" on the system;
b) for petroleum, chemicals, gas export, re-export through Gates, River is the export goods declaration was adopted and was customs officer confirmed "the row over surveillance area" on the system;
c) for petrol, gas supply for the object specified in point b of paragraph 4 to article 35 of Decree 83/2014/ND-CP, paragraph 3 article 19, paragraph 2, Article 35 of Decree 20/2016/ND-CP is export cargo declarations, declarations of goods imported have been adopted.
12. in case of gasoline supply (have appeared) for the object specified in point b of paragraph 5 Article 35 of Decree 83/2014/ND-CP but because of objective reasons not to run the international exit or exit but run more long internal: a) traders perform the procedure for domestic consumption fuel oil have appeared or fuel the oil has the export procedure, re-export but used to run the domestic leg (consistent with a level of fuel oil ran long due to domestic traders declared, responsible and submitted to the customs authority);
b) traders make declaration replenish the oil supply for the object specified in point b of paragraph 5 Article 35 of Decree 83/2014/ND-CP line with orders of the captain or the shipowner or the shipowner or agent who is authorized to transport home for an international journey.
13. the business case is subject to the provisions of point b paragraph 4 Article 35 of Decree 83/2014/ND-CP of petrol traders have business licenses for export/import of petroleum; business is subject to the provisions in clause 3, article 19, paragraph 2, Article 35 of Decree 20/2016/ND-CP of gas traders clues then enterprises import procedures according to the type of the corresponding image.
Business-buy petrol, gas is responsible before the law on the use of petrol, gas purchased by traders specified in this clause only to active service, operation of the machinery, equipment, the production process involved.
14. With regard to petroleum fuel contained in specialized vehicles, self-propelled or not self-propelled temporarily enter appeared (as means self or non-self to Vietnam, as well as equipment, machinery for import or re-export import temporarily serving construction, projects): a specialized media) after completion of entry procedures : Ship owners or agent of the shipowner declare the fuel base on a reserve Declaration (case of self-propelled vehicle); amount of fuel contained in the media due to the shipowner or ship owners agents identified (case means not self-propelled); at the same time notify the Customs about the amount of gasoline consumption expected in Vietnam, the amount of oil recovered by the ship and do the following: a. 1) made statements on the Customs Declaration and import procedures, tax for the amount of petrol expected consumption in Vietnam;
a. 2) made statements on customs declarations and procedures for temporary import for re-export expected petrol volume under the train, or present the tax deed of guarantee credit institutions with regard to the amount of the tax corresponding to the number of projected gasoline appeared accompanied by written commitment will make the full amount of tax filing slow money, filed (if any) upon expiry of the guarantee. Conditions, the guarantee procedure made under clause 2 Article 42 circular No. 38/2015/TT-BTC;
b) When dedicated media exit procedures, the shipowner or the master of ships declaring the amount of the actual use of petrol in Vietnam according to the provisions of article 20 of circular 38/2015/TT-BTC and procedures for export or re-export to the amount of gasoline imported, to temporarily enter the remains contained in the ship;
c) if the amount of tax payable calculated on the amount of oil actually smaller domestic consumption tax amount has been filed, the shipowner or the shipowner agent refundable tax overpaid amount. Reimbursement procedures for fuel oil has filed taxes when a temporary entry but not consumed in Vietnam comply with the provisions of article 49, article 132 circular No. 38/2015/TT-BTC;
d) where the amount of the actual tax payable calculated on the amount of gasoline consumed larger domestic tax amounts already paid, the owner or agent of the shipowner to pay the additional money and tax money slowly filed as prescribed;
DD) where the amount of petroleum imports contained in specialized media in the category of the goods must check the State of quality then the entry procedures do not have to register to check the State of quality;
15. The rate of attrition for import, export activities, conservation, preservation, storage: a) for petrol: items made under the provisions of circular No. 43/2015/TT-BCT;
b) for items of chemical, gas, raw materials: made according to the regulations of the Industry. The event Industry has not specified shall be determined based on the reported results of the assessment of the amount of the chemical, gas, raw materials trader's expertise or conformity assessment organization is specified norms of the internal management of the business. The case in question, the assessment results are processed according to the provisions in point a. 1 paragraph 5 of this Article.
16. Export, import, re-export, import export temporary re-entering active service oil and gas in offshore oil port has a Maximum single port is the port of offshore oil and gas be transferred straight to the port of destination indicated on the invoices. The customs formalities are conducted at the Bureau of Customs was assigned in charge of offshore oil and gas port.
17. priority of business goods made in accordance with circular No. 72/2015/TT-BTC or circular.
18. In addition to the specific provisions outlined in this circular, the profile, the sequence of steps, the customs check, customs supervision for petroleum, chemicals, gas export, import, re-export, import the temporary transfer, in transit; imported materials to manufacture and export machining or processing of petroleum, gas; crude oil export and import; export, import, re-export, import export temporary re-entering active service of petroleum taken as specified in circular No. 38/2015/TT-BTC.
19. The vehicles temporarily imported and foreign ships docked Vietnam are buying petrol derived imports, domestic production from the domestic petroleum suppliers in the form of directly for use during operations in Vietnam according to the rules below: a) Don't make customs procedures;

b) non refundable tax (for where to buy petrol from the origin of imports), non-refundable export tax (for where to buy petrol from domestic sources);
c) before exiting the shipowner or ship's agent must implement customs procedures with regard to the amount of gasoline purchased in Vietnam but not handled in time docked in Vietnam under the provisions of point b, paragraph 14 of this Article.
20. petroleum import-export traders are responsible for building software to track, manage the amount of gasoline in inventory, from the warehouse put into domestic inventory, or re-export, export and data connections with the Customs according to the regulations.
Article 5. Taxes and fees 1. Tax, customs fees for petroleum, chemicals, gas export, import, re-export import temporarily; imported materials to manufacture and export machining or processing of petroleum, gas; crude oil export and import; export, import of oil and gas operations serve to follow current rules.
2. tax rate of crude oil export: customs Sub-Department where procedures for the export of crude oil to the base of the Customs notice (notice this same dear tax authorities at the same time limit the tax rate notice temporary resources for each contract crude oil) to make.
Chapter II CUSTOMS PROCEDURES for petroleum, chemicals, gas, import, export, RE-EXPORT, IMPORT the TEMPORARY TRANSFER of the DOMESTIC CONSUMPTION of items 1. CUSTOMS PROCEDURES for petroleum, CHEMICALS, gas imports, to TEMPORARILY ENTER the article 6. Location of customs procedures 1. Petroleum, chemicals, gas import, temporary import customs Bureau performed at the entry gate to be allowed to import or customs Bureau outside the gate where traders have internal storage system containing petroleum, chemicals, gas imports, temporarily imported under the provisions of the law.
The case of the Jetty was Vietnam Maritime Bureau announced in the management of the Customs Bureau in addition to the gate shall be allowed to perform the prescribed customs formalities.
2. The business specified in point b of paragraph 4 to article 35 of Decree 83/2014/ND-CP of petrol from a temporary source of import, import; businesses in the tax-free purchase of gas traders are selling to the provisions in clause 3, article 19, paragraph 2, Article 35 of Decree 20/2016/ND-CP perform the customs procedures at the Customs Bureau of business management.
Article 7. Customs records 1. Vouchers are filed: a) declarations of goods imported under the norms the information in annex II attached to circular No. 38/2015/TT-BTC.
The case made on paper customs declaration as defined in clause 2 article 25 of Decree 8/2015/ND-CP, the Customs Declaration and submit 2 original declarations of goods imported under model HQ/2015/NK annex IV attached to circular No. 38/2015/TT-BTC;
b) commercial invoice: 1 a taken;
c) single transport or other transportation vouchers have other equivalent value for goods transported by sea under the provisions of the law (except gasoline, gas re-export, export for business specified in point b of paragraph 4 to article 35 of Decree 83/2014/ND-CP, subject to the provisions in paragraph 3 Article 19, paragraph 2, Article 35 of Decree 20/2016/ND-CP): 01 shooting;
d) registration assessment; Check the State registration certificate of quality for petroleum, chemicals, gas belonging to the category of goods imported to the State inspection on quality: 1 a taken;
DD) contract to buy imported goods (for goods temporarily imported re-export business): 01 shooting;
e) where a shipment is on many declarations or import goods of various kinds, have in common a single transport, Bill, on multiple declarations for each type of import goods in a Customs Agency, customs must only submit 1 the customs records (in the case of paper submission for customs); the following declaration stating the "joint declaration with voucher numbers ... on ..." in the "notes" Section.
With regard to the case prescribed in clause 2, clause 3, paragraph 4 Article 18 circular No. 38/2015/TT-BTC, the customs must only submit, present, save a record of customs the customs declarations in the same shipment;
g) where traders first procedures at the Customs Bureau, the submission of additional documents (except where the supply (rebirth), the export of petroleum, gas for the object specified in point b of paragraph 4, paragraph 5 Article 35 of Decree 83/2014/ND-CP, paragraph 3, article 19, paragraph 2, Article 35 of Decree 20/2016/ND-CP) : g. 1) licenses the export and import of petroleum: 1 a taken;
g. 2) certificate of eligibility export and import gas or valuable text equivalent: 1 a taken;
g. 3) A petroleum import limit the minimum Industry level: 1 snapshot.
h) importing goods for the import permit must be: 1 a main;
Cases of application of OSS, the national State management bodies specialized in sending the documents specified in point e point g, point h paragraph electromagnetic form through a portal, the national customs are not payable when customs procedures.
2. The time limit for lodging merchants the vouchers for the Customs Bureau: The above-mentioned documents are submitted when the customs check profile details, check the fact of goods except the following vouchers: a) the paper announcing the results the assessment of the amount to be paid within the time limit: no more than 8 (eight) hours of work since finishing petrol pump , chemicals, gas from means of transport up warehouse or other means of transport to supply within the territory;
b) notification to state test results about the quality: to submit within a period of not more than 10 (ten) working days from when the finished pump petroleum, chemicals, gas from means of transport up warehouse or other means of transport to supply within the territory.
With regard to the documents specified in point a, point b of this clause, if the application of OSS, the national State management bodies specialized in the import license, send text message test results in electronic format through a Web portal, the national customs are not payable when customs procedures;
c) commercial invoice: c. 1) at the time of registration of customs declarations, the case has not yet had the official price, the trader made a temporary tax rates. The time limit for payment made under the provisions of paragraph 3 Article 42 circular No. 38/2015/TT-BTC;
c. 2) on the official price is on the seller to release the official Bill. The declare and pay tax, the difference (if any) according to official price made under the provisions of point b. 1 clause 1 article 17 circular No. 39/2015/TT-BTC on 25/3/2015 financial Minister's regulation on customs value of goods export and import; not a slow payer filed on amount of tax difference to be paid;
c. 3) deadline slow trade bill a take not more than 30 (thirty) days from the date of registration of customs declarations.
Article 8. The responsibility of the Bureau of customs procedures for import, temporary entry 1. Implementation procedures, monitoring work, customs management under each respective type specified in circular No. 38/2015/TT-BTC and this circular.
2. proposed text base extended the time limit for petroleum, chemical, temporary re-export import gas stored at the merchant's Vietnam, customs Bureau review, approve the extension as defined in clause 9 Article 4 this circular. Customs Bureau leaders signed, stamped on the text suggested by the traders and save profile as specified, and extend the time limit for temporary import on the system (for the case of implementing e-customs procedures).

3. Monitor the traders make declaration liquidity temporarily imported according to the prescribed time limit; make a tax refund, do not collect taxes according to the provisions of article 10 of this circular; handle the issues related to tax obligations and violates (if any) under current rules.
The case of petroleum, chemicals, gas temporarily enter back too the duration stored in Vietnam (including the time limit be extended), the Bureau of customs to redefine the payable tax amount, consider handling the violation (if any) and urge enterprises to follow the right rules.
4. Follow the rules on the handling of administrative violations with respect to petroleum, chemicals, gas imports do not meet the requirements of importing quality as determined by the Agency to check the State of quality.
5. where the supply of gasoline for the (re-) runs exit international, the glands make retrieval of information on the electronic customs system for vessel entry, exit, transit (E-Manifest) to determine the train was exiting. The case has not yet implemented the electronic customs procedures for vessel entry, exit, transit (E-Manifest), the required additional license submission traders left port.
Article 9. The merchant's responsibility 1. Make sure the status quo with respect to petroleum, chemicals, gas imports (including both old and new-if available) pending the announcement of State test results about the quality of the shipment as specified in clause 3 4 of this circular.
2. in case of the State Agency for the quality notification to state test results about the quality of petroleum, chemicals, gas imports do not meet the requirements of importing, the trader responsible made according to the provisions in clause 3 4 of this circular.
3. Make decision processing in violation of the customs regulations (if any).
Article 10. Tax refund, do not collect taxes temporary customs entry declarations 1. About tax refund, tax is not made as specified in circular No. 38/2015/TT-BTC.
2. With regard to the supply of gasoline for the object specified in clause 5 Article 35 of Decree 83/2014/NĐ-CP dated at customs Sub-Department where gate exit procedures of ships have yet to make the electronic customs procedures for vessel entry, exit, transit (E-Manifest), when you make a tax refund non-tax revenue, require license additional lodging merchants left port.
Section 2. CUSTOMS PROCEDURES for petroleum, CHEMICALS, gas export, RE-EXPORT article 11. Location of customs procedures 1. Petroleum, chemicals, gas export is done at the Customs Bureau of customs gate.
2. Petroleum, chemicals, gases appeared to be performing customs procedures at customs Sub-Department where did the procedure to temporarily enter the lot main gasoline, chemicals, gas; or at the Customs Bureau outside the gate where traders have internal storage system containing petroleum, chemicals, gas import, temporary import.
3. Petroleum, chemicals, gas export, re-export of food exported abroad through the international border gate, main gate as specified by law.
Article 12. Customs records 1. Customs records of exports of petroleum, chemicals, gas: a) the Declaration of export of the goods according to the norms of the information in annex II attached to circular No. 38/2015/TT-BTC.
The case made on paper customs declaration as defined in clause 2 article 25 of Decree 8/2015/ND-CP, the Customs Declaration and submit 2 original export declaration form HQ/2015/XK annex IV attached to circular No. 38/2015/TT-BTC;
b) licenses the export and import of petroleum: 1 a taken;
c) certificate of eligibility export and import gas or valuable text equivalent: 1 a taken;
d) examiner certificate (for cases specified in point a of paragraph 4 Article 4 this circular): 01.
DD) commercial invoice: 1 a taken;
e) text stating the origin of petroleum, gas export (source due to traders imported or purchased by traders importing or retrieved from the source of production, petrol, gas oil): 01 shooting;
g) certificate of registration of production planning, raw material imports and consumption of petroleum products: 1 a taken;
h) export permits for goods on the import license must be: 1 a main;
Cases of application of OSS, the national State management bodies specialized in sending the documents specified in point b, point c, g-spot, point h paragraph under electronic format through a Web portal, the national customs are not payable when customs procedures.
2. customs records for re-export petroleum, chemicals, gas: a) in addition to the documents prescribed in the regulations at point a, point b, point c, d, DD, point h paragraph 1 of this article, additional lodging merchants 1 snapshot of the sales contract, the addendum to the contract (if any);
b) where temporary import shipments are made on paper declaration form HQ/2015/NK Appendix V attached to circular No. 38/2015/TT-BTC then re-export procedures, the customs are made declared on the customs declaration form paper HQ/2015/NK Appendix V attached to circular No. 38/2015/TT-BTC;
c) re-export procedure, traders have to declare information on temporary import declaration number, the number of line items on the temporary import declarations corresponding to each line item back to tracking systems except backward; The system automatically done except stand by the number on the temporary import declaration respectively.
A temporary import declaration may be used to re-export procedures many times; a re-export of goods only Declaration is declared as a temporary importation Declaration respectively. Bureau of customs where the re-export declaration registration to check information about temporary import customs declaration on the system to do the procedure appeared.
Case of customs customs declarations on paper, then the customs declaration number specific to temporarily import would "come from" of export goods declaration form HQ/2015/XK Appendix IV attached circular No. 38/2015/TT-BTC.
Article 13. The responsibility of the Bureau of customs where the procedures for export, re-export of 1. Implementation procedures, monitoring work, customs management under each respective type specified in circular No. 38/2015/TT-BTC and this circular.
2. check the condition of the Bay contains petroleum, chemicals, transportation of gas, if there is no suspicion and meet the conditions of Customs sealing, the traders are gasoline pumps, chemicals, gas to transport.
3. After the traders to end petrol pumps, chemicals, gas in the cavity of the means of transport, customs officials made to seal the cavity of transport according to the regulations.
4. in case of petroleum, chemicals, gas export, re-export through another gate to gate check export, re-export to export abroad or export, re-export for the object specified in point b of paragraph 4 to article 35 of Decree 83/2014/ND-CP, paragraph 3, article 19, paragraph 2, Article 35 of Decree 20/2016/ND-CP : Customs Sub-Department where the procedures for export, re-export is responsible for chairing and coordinating with the Bureau of customs gate in the delivery, management and monitoring transit of petroleum, chemicals, gas export, re-export.
5. Cases where the procedures for export, re-export the gasoline for the object specified in point b of paragraph 4 to article 35 of Decree 83/2014/ND-CP is different where the import procedures, temporary import customs Bureau: where do the export, re-export procedure is responsible for chairing and coordinating with the Bureau of customs where the import procedures temporary, entered in the delivery, management and monitoring transit of petroleum export, re-export.

Article 14. The responsibility of the Bureau of customs bonded manufacturing; Bureau of customs business manager petrol, gas as defined in point b of paragraph 4 to article 35 of Decree 83/2014/ND-CP, paragraph 3, article 19, paragraph 2, Article 35 of Decree 20/2016/ND-CP 1. Implementation procedures, monitoring work, customs management under each respective type specified in circular No. 38/2015/TT-BTC and this circular.
2. for petroleum, chemicals, gas export, re-export through the Gates: a) check the Customs seal, hot wells, petroleum, chemicals, gas of means of transport. The case intact, sealed, then supervising the production through the gate, make sure the entire shipment must be exported across the border (for re-export through the land border);
b) case detection seal not intact or signs in breach of the change in the amount, weight, type of petroleum, chemicals, gas, customs choose the Organization reviews the fit specified check state management service or the trader examination (for the case of conformity assessment organization are assign check text from denies). If the assessment results, true to the record, the record-setting confirmation, supervising the production through the gate. If the results of the assessment determine the change in volume, weight, type the record-setting offense and processed according to the provisions of the law;
c) When transportation of petroleum, chemicals, gas export, re-export returned (excluding export, re-export by sea), customs officer conducting the check means of transport prescribed entry in order to detect smuggled goods or petroleum, chemicals, gas is not for export, re-export most of inland consumption is back.
3. for petrol, gas supply (back) for the object specified in point b of paragraph 4 to article 35 of Decree 83/2014/ND-CP, paragraph 3, article 19, paragraph 2, Article 35 of Decree 20/2016/ND-CP: customs Sub-Department where corporate management make the work prescribed in clause 1 of this article.
4. The amount of petroleum, chemicals, gas of 01 (a) export, re-export declarations are transported on 1 (one) or more of the means of transport must be foremost in 1 (one) through a gate or for the object specified in point b of paragraph 4 to article 35 of Decree 83/2014/ND-CP, paragraph 3, article 19 clause 2, Article 35 of Decree 20/2016/ND-CP (except gasoline supply for aircraft are specified in section 10 of chapter II of this circular).
Article 15. The merchant's responsibility 1. Make customs procedures according to regulations.
2. Ensure the status quo of goods, Customs sealed during transportation to the gate, to the businesses specified in point b of paragraph 4 to article 35 of Decree 83/2014/ND-CP, paragraph 3, article 19, paragraph 2, Article 35 of Decree 2016/ND-CP dated 19.3. The case of petroleum, chemicals, gas back through the other gate gate where the re-export procedures, trader is responsible for correct shipping routes, the right stops, time, Gate has registered with the Customs and ensure the status quo of the goods, the Customs sealing. Shipping time of petroleum, chemicals, gas after being pumped up the shipping transportation of petroleum, chemicals, gas back to the gate appeared no more than 5 (five) days.
The case for objective reasons cannot properly cargo routes, the time, the trader must have text explanations, remedies, remedy for handling customs Sub-Department where the registration of the Declaration and customs Bureau said exports to gate monitor, monitor.
4. Updated full data, exactly according to the criteria of the system of electronic customs declarations; guarantee the accuracy, integrity and consistency of the profile data with customs declarations.
Category 3. CUSTOMS PROCEDURES for petroleum, CHEMICALS, gas MOVED INLAND CONSUMPTION article 16. Implementation guidelines 1. Petroleum, chemicals, gas temporarily import the domestic consumption is strictly regulated in clause 5 article 25 of Decree 8/2015/ND-CP DATED. 2. The transition to domestic consumption was only performed after the complete customs declaration customs procedures for new customs declarations.
3. Petroleum, chemical, temporary gases enter the list of imported goods must check the State of quality, when domestic consumption must also be competent authorities notified the State test results for quality (except when a temporary entry procedures were checked on the quality).
4. Petroleum, chemicals, gas moved inland consumption, the taxpayer must declare, filed enough money tax, fines (if any) prescribed.
Article 17. Location do the customs procedure is domestic consumption of petroleum, chemicals, gases made at customs Sub-Department where temporary import declaration or registration at the Bureau of customs outside the gate where the amount of petroleum, chemicals, gas domestic consumption please transfer.
Article 18. Customs records 1. Traders perform registration of customs declarations for each corresponding type defined in item 2 article 16 Circular No. 38/2015/TT-BTC and this circular.
2. For cases of petroleum, chemicals, gas belonging to the category of goods imported to the State inspection on quality, they must submit the notice of State test results about the quality of the procedure temporarily enter or notify the State test results about the quality when the transfer of domestic consumption (for cases when temporary importing have not made check quality the volume): 01.
3. in case of petroleum, chemicals, gas moved inland consumption is taken in the other domestic container of trader (other than the container when filling a temporary import), filed January supplement traders informed snapshot of State test results about the quality and inspection results notification about the amount in local repository.
4. The amount of petroleum, chemicals, gas transfer domestic consumption based on the amount of petroleum, chemicals, gas when temporary importing (there are quantitative monitoring deed) and the result of liquidity back, minus the re-export declaration of petroleum, chemicals, gas had finished customs procedures under the provisions of the Declaration.
Article 19. The responsibility of the Bureau of customs where the transfer of domestic consumption 1. Make customs procedures according to the type of imports respectively.
2. Make adjustments of tax money the old customs declarations corresponding to the number of goods shipped in the domestic consumption has been declared on the new customs declarations as follows: a) where the taxpayer has not filed taxes of old customs declaration: after tax of new declarations have been filed Customs Agency, issued a decision on reduction of tax declarations;
b) where the taxpayer has to pay tax of old customs declaration: customs authority issued the decision to adjust the tax reduction of old customs declarations, then perform the tax refund offset between tax amount cum of old customs declarations and tax number of new customs declarations (make similar money handling surplus). If the amount of tax that old customs declaration less than the amount of tax payable by the new customs declarations, the taxpayer must file the missing money or additional offset of surplus money other than the tax declaration is missing before completing the procedure for domestic consumption , if superfluous, the customs authority will refund as prescribed. Order compensation or a refund made under the provisions of article 132 circular No. 38/2015/TT-BTC.
Tax adjustment decisions made according to the model number QĐĐC/03/TXNK Appendix VI attached to circular No. 38/2015/TT-BTC.

The time limit for tax refund offset between tax number cum declarations to customs and tax number of new customs declaration made under the provisions of Article 49 paragraph 3 Circular No. 38/2015/TT-BTC. In time the customs tax refund processing cum offset between tax already paid by the former customs declarations and tax number of new customs declaration, taxpayers are not being counted slowly filed taxes.
Article 20. The merchant's responsibility 1. Comply with the provisions of article 16, article 17, article 18 of this circular.
2. Be responsible for transferring the amount of domestic consumption of petroleum, chemical, temporary gas import but not export or re-export re not off in the time limit be saved in Vietnam.
Made the decision to handle violations of the customs authority for the case moving inland consumption of petroleum, chemical, temporary gases enter the deadline appeared too.
3. the Declaration and payment of prescribed taxes enough on new Customs Declaration and stating the number of temporary cargo customs declaration original import, domestic transfer form into the "notes" section of electronic customs declarations or other notes "box" on the customs declaration.
The case of the taxpayer transferred domestic consumption but not voluntary declaration and payment to customs, if the customs or other competent authorities to check, detect the taxpayers were determined the amount of tax payable according to the customs declaration of goods originally imported temporarily and sanctioned according to the current rules. Taxpayers are responsible for submission of the budget deficit, slow money filed and fines (if any) according to the decision of the customs authority.
Item 4. CUSTOMS PROCEDURES FOR PETROLEUM, CHEMICALS, TRADING GAS TRANSFER; Petroleum, CHEMICALS, gas TRANSIT article 21. Customs procedures 1. Petroleum, chemicals, trading gas transfer is shipped straight from the country of export to the importing countries through the gate is not Vietnam customs procedures.
2. Petroleum, chemicals, gas transfer business was shipped from exporter to importer, are brought into the warehouse area in the Vietnam seaports (do not put in the bonded warehouse, not put on transshipment area): customs Sub-Department where imported goods transshipped made , the monitoring of goods until the petroleum, chemical, real gas exported out of Vietnam as defined in point b of paragraph 2 Article 89 circular No 38/2015/TT-BTC.
3. Petroleum, chemicals, gas is transported from the country of export to the importing countries through the gate and Vietnam brought in bonded warehouse, cargo transit areas in Vietnam ports then doing the prescribed customs formalities for goods put on, take off the bonded area, transshipment at the port of Vietnam.
Article 22. Customs procedures, auditing, customs supervision of petroleum, chemicals, gas transit made according to the provisions of article 43 of Decree 8/2015/ND-CP and article 50 Article 51 Article 52 circular No. 38/2015/TT-BTC.
Section 5. CUSTOMS PROCEDURES FOR IMPORTING RAW MATERIALS FOR THE PRODUCTION AND PROCESSING OF PETROLEUM, GAS; EXPORT PROCESSING GASOLINE, gas Article 23. Customs procedures 1. Imported raw materials for production of gas, petroleum processing and export is done according to the instructions for the goods as imported raw materials to produce export goods specified in circular No. 38/2015/TT-BTC.
2. where the trader has the function of export business, importing petrol, gas import petrol, gas oil, then the oil and gas transportation, gas to locations outside the place of production to the export procedure shall: a) traders must have written the Customs Bureau sent the gate to enter the material and the Bureau of customs bonded manufacturing know to follow track;
b) location to Save exported products are located in the area of activities of the Bureau of customs and border gate is assigned is assembled, check export goods at the border;
c customs Bureau) gate to enter the material and the Bureau of customs bonded manufacturing to open the Windows to track the amount of products shipped to and informed by traders.
Article 24. Customs imported raw materials for export processing of petroleum gas, follow instructions for the goods as imported raw materials for export products processing specified in circular No. 38/2015/TT-BTC.
Item 6. CUSTOMS PROCEDURES for GAS, raw materials, export IMPORT by DEDICATED PIPELINE article 25. Separate regulations 1. Determine the amount of gas, imported raw materials: a) the export traders have to install air flow meter, raw materials to determine the total amount of gas, raw materials for export and import traders must be installed in a gas flow meter, raw materials to determine the total amount of gas, imported raw materials, in particular : a. 1) the clock determines the amount of raw materials, export, imports are installed at the location easy to inspect, observe and ensure the following principles: a. 1.1) for traders to export gas, raw materials: gas meter, export materials installed at the starting point of the gas supply pipeline , raw material (floating point on the ground before the underground pipeline).
a. 1.2) for traders to import gas, raw materials: gas meter, imported materials installed at the start of the gas pipeline, material (floating point on the ground before the supply pipeline to the plant).
a. 1.3) for installation of parallel pipes (slip roads) with or without insert gas meter, the raw materials through the branches they must ensure the gas, raw materials are granted only through a branch. The remaining branch line must be locked and sealed valve customs.
b) material, the amount of liquidity on gas export declarations, the material on the pipeline: traders exporting gas, raw materials make the liquidity of gas, the gas volume and export raw materials, imported raw materials base: b. 1) export declarations;
b. 2) import declarations;
b. 3) where gas, raw materials exports not yet match the total amount of gas, raw materials imported by traders to import on the same pipe, allowing traders to export gas, raw materials are supplemented by the provisions of the law;
b. 4) the minutes confirmed the clock index traders to export gas, raw materials and imported gas traders, raw materials.
2. principles of monitoring, management: a) on the basis of norms, tolerance, air, raw materials (including the rate of loss of gas consumption, of raw materials on the pipeline) due to traders for export, import of gas, building materials, customs management, monitoring implementation according to the following principles : the total amount of gas, the material displayed on the meter to provide party (seller) using the import side (buyer) plus the amount outstanding on the materials, pipes, export traders, imports completely responsible before the law if found cheating.
b) gas flow meter, the material must be the Agency for standards and state tests, confirmed, sealed and tested periodically according to the provisions of the law.

c) Bureau Chief of the Customs Bureau decided to fact check, decision time, number of times to confirm the clock indicator in the given time to check and inform the traders concerned. Odometer inspection results and pipelines is a base to record the test results. The case in question the assessment results, the Customs Organization choice reviews specified fit test serves to manage state or trader examination (for the case of conformity assessment organization are assign check writing to reject). Conclusions of conformity assessment organization are assign to check state management service or the trader expertise valuable to the party done. If the Customs don't agree with this conclusion then made a complaint under the provisions of the law.
Article 26. Location make customs procedures at the Customs Bureau administers export traders, gas imports, raw materials.
Article 27. Profile customs customs records for gas, raw materials, export import by dedicated pipeline to follow guidelines for petrol, gas export, import of the provisions of article 7, article 12 of this circular.
Article 28. The responsibility of the Bureau of customs to manage export traders, gas imports, raw materials 1. Upon receipt of the written notice about the gas supply, raw materials, a map of underground pipeline delivers gas, raw materials, report on the agreement between traders for export and import traders, customs agency management is responsible for the layout and monitoring officers to sign only of the clock at the time of confirmation according to the minutes. The case could not be made to inform the traders and stating the reason; reunification plan change confirmed time.
2. the confirmation monitoring indicators on the meter of the exporting traders and the traders to import at the same time.
3. At the time of starting the gas supply, material: registration customs declaration pursuant to the contract or the expected consumption.
4. At the time of confirmation of the index case for clock traders exporting raw materials, gas and imported gas traders, same material registration open declarations, then confirm the clock indicator in the clock of traders exporting and importing gas traders the material, at the same time had a deal and the liquidity by month.
5. With regard to the case of traders to export gas, raw materials registered declarations by year, gas exports, according to the material, then confirm the gas export declarations, the raw materials of the exported gas traders, the raw materials of the clock index traders to import gas, raw materials; confirm the import declarations, the raw materials of traders to import gas, the raw material of index traders to import gas, raw materials.
6. confirmation of index traders to export gas, raw materials and imported gas traders, the material at the same time as the minutes of the agreement when the contract ends.
7. Base invoices, vouchers issued by the seller and confirmed the minutes of the clock index traders to export and import traders, inspection results of independent traders to customs clearance for the shipment.
Article 29. The merchant's responsibility 1. Export for traders: a) before providing gas for the gas imports, material side on the same pipe, export traders conducted: a. 1) in writing notify the Customs Bureau on the use of the pipe provides for parties to import gas, raw materials, including : Map of pipelines delivering gas, raw materials certified by the export processing zone Administration Committee, report on gas supply agreement, General materials a pipe between the gas-export traders, raw materials and other imported gas trader, unified material time of confirmation only of air flow meter materials when registering customs declaration, signed by traders to export raw materials, gas and imported gas traders, raw materials;
a. 2) where registration of export declarations, declarations of imported gas, raw materials by month, then the gas export traders and the traders to import gas, uniform materials select a day of the month according to the agreement made the open registration of export declarations, import of raw materials, gases pursuant to the contract or the expected consumption levels tax, according to the provisions of article 36 Circular No. 38/2015/TT-BTC;
a. 3) where export declarations registered once in term not exceeding one year to export gas, raw materials many times, traders exporting gas, raw materials and other imported gas trader, unified material picking a date to sign the Declaration for each month. Traders exporting gas, fuel gas, the Declaration of ingredients according to the clock index traders to import gas, raw materials on gas imports, traders determine material flow meter index, material placed in the imported gas traders, raw materials;
b) export gas traders, raw materials and other imported gas trader, unified material time confirm the clock index to liquidity of gas export declarations, raw materials when the contract runs out. Based on the minutes of unity on the export traders, gas, raw materials reported in writing to the Customs Bureau before the Administration confirm the clock index 3 (three) working days;
c) time confirm the clock indicator will be the base for the calculation of the amount of raw materials, and from time to time to confirm the next clock indicator;
d) gas export traders, material based on fact, the gas supply pipe material, the physical properties of each type of gas, the raw material for the tolerance limit construction air, raw materials (including energy and gas, the raw material) drain pipe on the actual level of match tolerance and responsible about this limit before the law. In case of doubt, the Director of the Bureau of Customs requires traders exporting referendum for independent assessment of the norms on;
DD) where there is a change the pipeline such as maintenance, replacement or connect gas supply piping transplant, raw materials for traders import, export traders must perform as specified in point a. 1, a. 2 paragraph 1 of this article.
2. For traders to import gas, raw materials: responsible for unifying the registration Declaration of imported gas, the raw material for the first time and confirm the amount of liquidity, according to the material, and by year according the minutes between the parties specified in point a.2 clause 1 of this article.
Section 7. CUSTOMS PROCEDURES for EXPORT, RE-EXPORT the GASOLINE for article 30. Location do the customs procedures for export, re-export the gasoline for the ship was made at the Bureau of customs gate or at the Customs Bureau outside the gate where traders have internal storage system containing petrol import, temporary import.
Article 31. Customs records 1. With respect to export petrol: profile includes the documents prescribed in paragraph 1 article 12 of this circular. Also, additional lodging merchants: a) the certificate of registration and the agent contract with ship supply company: 1st snapshot (first filing);
b) order (the order) of captain or the shipowner or the shipowner or agent who is the owner authorized means of transport: 1 a primary or a fax; e-mail; telex confirmation of the Director or the person authorized Director signed, stamped and is completely responsible to the law on the legality of vouchers;
c) output: 1 Vote a snap;

d) minutes of delivery of fuel between means of transport to transport gasoline and shipping: 1 a taken;
DD) sales invoice or payment vouchers: 1 snapshot.
2. With respect to re-export the gasoline: profile includes the vouchers as specified in clause 2 article 12 of this circular. Also, additional lodging merchants: a) the certificate of registration and the agent contract with ship supply company: 1st snapshot (first filing);
b) order (the order) of captain or the shipowner or the shipowner or agent or person is the owner authorized means of transport: 1 a primary or a fax; e-mail; telex confirmation of the Director or the person authorized to sign the Director, stamp as regulations and is fully responsible to the law on the legality of vouchers. In order to clear the content: b. 1) port to the next foreign port;
b. 2) If the next port is the port, Vietnam river port (port transfer vessels) must then be assessed the amount of petroleum consumed in the domestic leg of the run (from the current port to the port of exit in the Customs Department, other city management);
b. 3) fuel oil to run the international exit routes;
b. 4) the expected exit time must match the time validity of the Declaration and how long to keep gasoline in Vietnam;
b. 5) name, type, number of titles (if any) ship coral petrol from temporary sources added on the customs declaration;
b. 6) commitment to accuracy and the use of fuel oil for your purposes;
c) output: 1 Vote a snap;
d) minutes of delivery of fuel between means of transport to transport gasoline and shipping: 1 a taken;
DD) sales invoice or payment vouchers: 1 snapshot.
Article 32. The responsibility of the Bureau of customs where the procedures for export, re-export; Customs Bureau outside the gate where the domestic inventory system containing petrol import, temporary entry 1. Implementation procedures, monitoring, management of work as specified in circular No. 38/2015/TT-BTC and this circular.
2. in case of petrol supplies to the ship at customs Sub-Department where the procedures for export, re-export or customs Bureau outside the gate where the domestic inventory system containing petrol import, temporary import: a) supervising the gasoline supply for ships from when gasoline was pumped from the depot ship down or down the transportation and delivery of visas for the ship in accordance with point b 2 item 2 article 4 and set the minutes confirmed the form 01/monitoring/BBGS XDCUTB attached to this circular;
b the amount of petrol on the base) report on the delivery of fuel and the vessel was indeed exit (base informed the ship left the port on the system for electronic customs E-Manifest or A common ship stubs exit of Bureau of customs where the completion of the procedures for ship exit in case the ship make exit procedures using manual profile) Customs officer, confirmed "the row over surveillance area" on the system or on paper customs declaration about the amount of gasoline that have appeared under the provisions;
c) where gasoline supplies for the ship but because of objective reasons the ship does not receive the amount of gasoline under the order or receive less than the amount of gasoline have declared on export, re-export declarations, the customs officer made responsible for monitoring mission confirmed and recorded on the system or on the export declarations Re-export volume of gasoline actually export, re-export and asked traders to submit a report on the Administration and delivery of fuel;
d) key for monitoring ships got petrol supply is also moored at the port, not the exit.
3. in case of petrol supplies to the ship at the Bureau of customs where the ship moored: a) Established the minutes handed the gasoline supply and sealing of records to export, re-export under the provisions for transfer gate. On the minutes delivered to specific description petroleum supply situation (the name row, type of cargo, weight); the condition of vehicles transporting gasoline supply (name, characteristics, route, date, time of departure; sealing status); the condition of the ship (name, characteristics, route, date and time of departure);
b) chaired and coordinated with the Bureau of customs where the ship docked in the delivery, administration and monitoring of the process of shipping, oil and gas supply for ships;
c) in collaboration with the Bureau of customs where the ship docked to handle the case of a ship not getting fuel oil under a contract or purchase order or receive less than the amount of gasoline have declared on export, re-export declarations prescribed in clause 12 article 4 this circular.
4. Open the declarations according to the type of the corresponding import for the amount of petroleum consumed in the domestic section and open the re-export declaration for the amount of petroleum origin; tax calculation and tax collectors for the amount of petroleum consumed in the domestic leg, or the amount of gasoline have appeared for the ship runs exit international routes but because of objective reasons changed the schedule (there are more domestic leg). Tax time is the time of the opening of the new declaration, the unit cost is the unit cost tax on temporary import declaration.
5. On the basis of orders by the Injured get filed under the provisions of point b item 2 article 31 of this circular, made tracking and explain about business requirements and norms of petroleum if there are signs of violation; in collaboration with the relevant competent authorities, inspection bodies to handle violation when traders in breach of norms.
6. where the trader register multiple declarations appeared supply petrol to run ship international's exit along a temporary import declarations in the same time: a) for re-export declarations: a. 1) registered trader re-export declarations and make gasoline pumps up transport under the supervision of a customs officer;
a. 2) finished goods, when the pump has the correct figures, traders do additional procedures regulate the amount on the Declaration;
a. 3) customs officials carry sealed, customs declarations and other professional regulatory step.
b) case of re-export declaration registration Monday (up) at the same time, when the first not re-export declaration adopted: b. 1) the trader has a text message plan to re-export the gasoline delivered to customs Sub-Department where the re-export procedures recommended for pump up the goods vehicles registered before re-export declarations under the supervision of the Customs authorities. In the text are clearly the content: time, location, means of transport, goods, quantity and commitment to be responsible before the law for goods;
b. 2) When was head of the Bureau approved, customs officer proceeded to supervise the Customs seal and pump as specified in paragraph 2, paragraph 3 of the article 13 this circular;
b. 3) trader is responsible for preserving the status quo of goods and means of transport were sealing the Customs is located in the area of customs supervision;
b. 4) when it appeared before the Declaration was adopted, traders continue to sign declarations appeared for the shipment, according to documents submitted to the Customs authorities. Customs continue to perform the prescribed steps;
b. 5) transport of goods only to leave the area after the customs supervision customs officer complete records and documents delivered to the Bureau of customs gate.
Article 33. The responsibility of the Bureau of customs where the ship anchored 1. The case of the receiving ship supplying petrol and exit formalities at the same customs Bureau of the province, City:

a) receiving the minutes hand over gasoline supply as defined in point a of paragraph 3 to article 32 of this circular. Supervise the supply of gasoline for the ship in accordance with point b 2 item 2 article 4 this circular and set the minutes confirmed under model 2, BBGS/XDCUTB attached to this circular; inform the Customs Sub-Department where the procedures for export, re-export to handle;
b) follow prescribed in points b, c, d paragraph 2 Article 32 of this circular.
2. in case the ship took gasoline supply have not changed that exit exit schedule (the port of) but have not had the level of fuel oil consumption runs inland leg specified in point b. 2 item 2 article 31 of this circular, the Bureau of customs where the ship moored: a) receiving information on the electronic customs systems of the E-Manifest in the case of the ship made the procedure switch port or A port of transfer ship General Geography Department of customs where the completion of the procedures for the transfer of vessels to port in case the ship made port transfer procedures using manual records;
b) require traders to comply to the provisions in paragraph 4 to article 35 of this circular, article 20, paragraph 2 Article 51 circular No. 38/2015/TT-BTC;
c) inform the Customs Sub-Department where the export procedure, re-export, to handle. Fax notification and information exchange Votes for the Bureau of customs where the procedure for exit to co-ordinate processing;
d) receiving a fax Vote acknowledged the exchange of information from the Bureau of customs where the completion of the procedures for ship exit;
DD) time base ships exit on the voucher to exchange information of customs where the procedures for ship exit: b. 1) where on exit of the ship longer validity period for re-export declaration: customs supervision where servants provide gasoline for the ship confirmation "Row over surveillance area" on the system or on the customs declaration the paper about the amount of oil exported, appeared as a rule;
timer 2) where on exit of the ship too validity period for re-export declarations sent to notify the Bureau where the procedures of export, re-export, to handle.
Article 34. The responsibility of the Bureau of customs where the ship exit 1. Receiving information from the Bureau of customs where the procedures for export, re-export.
2. Receiving information, the exchange of information from the Bureau of customs where the gasoline supply monitoring fax.
3. After completing the procedure for exit, confirmation and fax acknowledged the vote to exchange information for the Bureau of customs where the gasoline supply monitoring.
4. save the voucher to exchange information under the regulation.
Article 35. The merchant's responsibility 1. Open the declarations according to the type of the import business for the amount of petroleum consumed in the domestic leg of the Bureau of customs where the Declaration entering the temporary register (consistent with a level of fuel oil ran long due to domestic traders to submit to the customs authority) and open the re-export declaration for the amount of the actual re-export petroleum at customs Sub-Department where the re-export declaration registration petrol.
2. Submit the prescribed taxes enough for the amount of petrol runs inland prescribed in paragraph 4 to article 32 of this circular.
3. for ships on international routes run Vietnam citizenship immigration: each supply traders (re-export) petrol is only providing the right amount of gasoline under the order (Order) of the captain or the shipowner or the shipowner or agent who is authorized to transport home; or the contract signed between the trader and ship owners supply or agency owner or ship management business (if any).
4. in case of gasoline supply (have appeared) for the ship but the ship to objective reasons don't exit running international routes or exit but run more domestic leg, the captain or ship owner or the person authorized to transport means owners are responsible for notifying customs Sub-Department where export procedures Re-export the gasoline, the Bureau of customs gate (for ship exit at the other gate to the gate where the re-export procedures) know to be addressed the next procedure and is completely responsible to the law about notice and the contents of this notice.
5. After the completion of the delivery of fuel for ships, merchants, filed a report on the Administration and delivery of fuel between traders with the captain or person are authorized transportation home for the Customs the place made monitoring the petrol pump.
6. Traders are responsible for payment of the prescribed type for the amount of petroleum have appeared but use the run leg.
Item 8. CUSTOMS PROCEDURES for EXPORT, RE-EXPORT PETROLEUM for AIRCRAFT Article 36. Customs procedures 1. Customs procedures for export, re-export petroleum for aircraft to follow prescribed for the registration of a declaration form to export or re-export as many times (before delivery, customs declarations after registration) and must meet the prescribed in clause 8 article 25 of Decree 8/2015/ND-CP DATED. 2. Traders opened 12 declarations for all international airlines or 1 declarations for the Vietnam Airlines made international flights.
Article 37. Customs records 1. With respect to export petrol: follow prescribed in clause 1 article 12 this circular, points b. 2 clause 1 Article 93 circular No. 38/2015/TT-BTC.
2. With respect to re-export the gasoline: in addition to the documents prescribed in the regulations in paragraph 2 article 12 this circular, points b. 2 clause 1 Article 93 circular No. 38/2015/TT-BTC, traders, filed additional documents: a) the business registration certificate of petroleum and are licensing Vietnam aviation provides air services (the service type provided gasoline every not) at airports, the airport in accordance with circular No. 16/2009/TT-BGTVT dated 30/6/2012 of the Minister of transport of detailed rules on the management and exploitation of airports, Airport: 1 a taken;
b) where the flight of the airline with no contract (charter flights to collect cash), trader, filed the order (order) of the business management board: 1 the originals; a fax; e-mail; telex confirmation of the Director or the person authorized to sign the Director, stamp as regulations and is fully responsible to the law on the legality of vouchers.
In order to clear the content: the name and address of the buyer, the seller; the expected number of look refills; unit price and have the signatures of the buyer, the seller; the quota amount of petrol flying domestic leg (for the case of exit aircraft have flown domestic leg), gasoline quality norms of international flight; cruise ship; the amount of petrol expected use; commitment to accuracy and use of the fuel oil.
Article 38. The responsibility of the Bureau of customs where the procedures for export, re-export; Bureau of customs where the aircraft exit 1. Implementing rules in point c paragraph 1 Article 93 circular No. 38/2015/TT-BTC and this circular.
2. Customs Sub-Department where exit aircraft perform the monitoring each delivery times based on the delivery voucher (invoice, sales slip output) because the trader present, perform validation "goods exported" and perform other tasks as prescribed for the registration of the declaration specified in article 93 once circular 38/2015/TT-BTC.
3. where the supply of gasoline for aircraft exit Vietnam but had stopped at a domestic airport: a customs officer) to receive from the airline a norm of petroleum use in the domestic leg of flight (the airline completely responsible before the law about this limit).

b) oil and gas norm base used to fly the domestic leg, the monitoring officer confirm fuel oil recovered from the airport that the aircraft exit.
c) tax, tax for the oil have appeared for the plane running domestic leg in the journey to run international flights.
4. the Bureau of Customs (temporary import procedures where gasoline) made reimbursement, not collect taxes temporary import declarations as specified.
Article 39. The merchant's responsibility 1. Implementation of the provisions of Article 93 paragraph 1 point b circular No. 38/2015/TT-BTC.
2. Prior to delivery of goods, traders have the responsibility to present to the Customs delivery voucher (invoice, sales slip output) to customs authorities perform the monitoring. On the sales invoice must show full content: name, type, the number of vehicles purchased gasoline from temporary sources added.
Chapter III CUSTOMS PROCEDURES for the EXPORT of CRUDE OIL, importing 40 Thing. Location make customs procedures at the Customs Bureau.
Article 41. Customs records 1. Follow the rules for petroleum, chemicals, gas import, export of article 7, article 12 of this circular.
2. Vouchers are filed at the time of the official price: a) official price point is the time of an agreement on a contract for the sale of goods.
The official declaration made under the provisions of point b. 1 clause 1 article 17 circular No. 39/2015/TT-BTC.
b) vouchers are filed at the time of the official price: b. 1) commercial invoice (commercial Invoice) or invoice value (VALUE ADDED): 01 shooting;
b. 2) announced the results of the assessment amount: 1 snapshot.
Article 42. The responsibility of the Department where customs export formalities, import 1. Implementation procedures, monitoring, management of work as specified in circular No. 38/2015/TT-BTC and this circular.
2. order confirmation made through surveillance area for crude oil exports as defined in point c. 4 paragraph 1 Article 52 circular No. 38/2015/TT-BTC.
3. Perform the test, monitoring of cargo is crude oil for export at the port of offshore oil and gas under the provisions of point b paragraph 5 article 4 this circular. Customs Bureau cases where registration of customs declarations does not perform the actual test, the base announced results results assessment.
4. crude oil export declarations must be examined in detail.
43 things. The merchant's responsibility 1. Make the customs declaration according to the indicators on the information in annex II attached to circular No. 38/2015/TT-BTC.
2. implementation of the Declaration of official prices as defined in point b. 1 clause 1 article 17 circular No. 39/2015/TT-BTC.
3. Each quarter, on June 5, the first of the next quarter, the export of petroleum traders are responsible for customs Sub-Department where notification procedures for export of oil and gas export plan in the quarter. Information include: projected number of exports each month, the frequency in minutes, place the pump or tap.
Chapter IV CUSTOMS PROCEDURES for IMPORT, EXPORT, RE-EXPORT, IMPORT EXPORT TEMPORARY RE-ENTERING ACTIVE SERVICE OIL and GAS Article 44. Customs procedures follow the provisions in circular No. 38/2015/TT-BTC. In addition, there are some additional tutorial content as follows: 1. place customs procedures: export, import, re-export, import export temporary re-entering active service oil and gas was made at the Bureau of customs.
2. The time limit for temporary import, export and re-export of re-enter: goods temporary imported temporary export, re-export re-entering active service oil and gas are saved in Vietnam according to the provisions of article 12, article 13 of Decree 187/2013 issued. 3. Location registration category goods imported duty free oil and gas operations serve: follow prescribed in paragraph 4 to article 104 circular No. 38/2015/TT-BTC.
The Customs Bureau of the province, the city where the level of duty free merchandise catalog are separated, list and track Votes except back into many different Appendix at the suggestion of the registrants list but must ensure the principle of cargo tracking the votes except back split level, must by the total volume of goods on duty free catalogue has level and consistent with the objective of the project.
4. Some special cases: a) for goods temporarily imported according to lend lease appeared, not re-export service contracts that transfer to other business in Vietnam according to lend lease, contract services: lend lease bases, service contracts with other oil and gas contractors in Vietnam temporary business entry procedures for re-export, Enterprise oil and gas contract bid procedure next to temporarily enter after completing the procedure for re-export.
Customs records made under regulations for imported goods, the export of prescribed in paragraph 3 article 16 Circular No. 38/2015/TT-BTC, does not perform validation of the row was over the surveillance area.
b) with respect to goods imported to serve the oil and gas activities from 10 (ten) years or over, use expiry or no longer needs to use: When done, businesses do not have to declare the import declarations as specified and have written commitment about liquidation merchandise derived from goods imported to serve the oil and gas activities. The procedures related to the liquidation of goods made under the provisions of article 85 circular No 38/2015/TT-BTC.
On the value of the goods, imported by enterprises to declare themselves and commit completely responsible before the law; tax policy made under the current rules.
c) for goods temporarily imported but not re-export that turn into imported fixed assets: follow prescribed in article 21 circular No. 38/2015/TT-BTC.
d) for a ship hired from abroad to serve the oil and gas activities off under a contract or service contract concluded with the oil and gas contractors: after expiry of chartering, customs people must take the train in the area of customs supervision customs authorities to perform the monitoring in accordance at the same time committed to anchor the ship in Vietnam period to wait for a new contract.
When looking for a new contract, customs people perform open and re-export declarations declarations to temporarily enter to transfer the ship and sentenced according to the regulations.
Article 45. The responsibility of the Department where customs export formalities, import 1. Make customs procedures as prescribed in this circular.
2. Identify the goods were exported export goods case serves the oil and gas activity was exported from the Mainland: follow prescribed in article 53 circular No. 38/2015/TT-BTC.
3. Identify the goods were exported export goods case serves the oil and gas activity was exported from the port of offshore oil and gas: a customs officer) collated the information on electronic data systems of customs with invoices or shipping documents identify the merchandise has lined up exit or transportation of goods (for version with oil service ship gas) to identify the row have been exported;
b) for imported goods are liquidated in the form of exports, customs officials collated the information goods with export goods, written commitment about liquidation merchandise derived from goods imported petroleum operations to serve as a basis for determining the status of the goods taken into , take out the territory of Vietnam.
4. Perform test, monitoring goods serve the petroleum exporting activity in the offshore oil and gas port as defined in point b of paragraph 5 article 4 this circular.
5. Perform the following Customs inspection for all import declarations, export of goods serve the petroleum operations at offshore oil port. The case of the export business is a priority, the business plan the following Customs inspection according to the guidelines periodically check, irregular or key.

Article 46. The merchant's responsibility 1. Make customs procedures according to regulations.
2. where the Customs Bureau Chief Bureau decided to direct monitoring of the goods according to the provisions of point b, paragraph 5 article 4 this circular, traders are responsible for coordination with customs officials in the layout means moving to the location stored goods and/or during the transportation of the goods.
Chapter V ENFORCEMENT PROVISIONS Article 47. Effective enforcement of this circular are effective from July 20, 2016 and removal of the following circulars: 1. Circular No. 139/2013/TT-BTC on 09/10/2013 of the Minister of finance prescribed customs procedures for export and import gasoline, to temporarily enter the rebirth , moved; raw materials imported for the production and processing of petroleum; imported raw materials to exporting petrol.
2. Circular No. 70/2014/TT-BTC on 28/5/2014 of the Minister of finance customs regulations for gas and liquid petroleum gas for export, import, re-export, import the temporary transfer; raw materials imported for the production and processing of gas and liquid petroleum gas; imported raw materials for export processing of gas and liquid petroleum gas.
Article 48. Transitional provisions 1. The case temporarily import gasoline, gas, imported raw materials for export production and processing of petroleum, gas exports at the time the circular No. 139/2013/TT-BTC and circular No. 70/2014/TT-BTC have enforceable but liquidity at the time of this circular in force then selected traders liquidity according to the instructions in circular No. 139/2013/TT-BTC and circular No. 70/2014/TT-BTC or settlement under the guidance of this circular.
2. tax policy with regard to petroleum exports, imports; raw materials imported for the production and processing of petroleum; imported raw materials for export of petroleum processing is done according to the instructions in circular No. 36/2016/TT-BTC on 26/02/2016 circular No. 38/2015/TT-BTC on 25/3/2015 of the Finance Ministry and this circular under each type, respectively; for the same content otherwise specified between the circular No. 38/2015/TT-BTC, circular No. 36/2016/TT-BTC and this circular shall follow this circular.
Article 49. Implementation 1. In the process, if the related text mentioned in this circular are modified, supplemented or replaced, then follow the new text to be modified, supplemented or replaced.
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.
In the process, if any problems arise, the proposal reflects the time the Ministry of Finance (through the General Department of customs) to study the resolution./.