View Procedure

Category

Customs clearance

Responsible Agency

Local Customs Department

Phone: 

Email: 

Legal basis of the Procedure                

• Customs Law No. 54/2014/QH13 dated June 23, 2014.

• Decree No. 08/2015/ND-CP of the Government dated January 21, 2015 providing specific provisions and guidance on enforcement of the Customs Law regarding customs procedures, examination, supervision and control procedures.

• Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection; export tax, import tax, and tax administration applied to exported and imported goods.

• Circular No. 69/2016/TT-BTC dated May 6, 2016 of the Ministry of Finance regulating customs procedures for import, export, temporary import for re-export and transit of petrol and oil, chemicals and gases; importation of raw materials for producing and preparing or outward processing of petroleum and gas; import and export of crude oil and other imports, exports for petroleum industry.

Processing time

Within 15 working days.

Fee

20,000 VND/Declaration form

No

Type of documents

Note

Customs documents required for re-exportation of petrol and oil:

1

Export customs declaration including information inputs stipulated in the Appendix II enclosed with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.

In case of paper-based customs declaration prescribed in Clause 2 Article 25 of Decree No. 08/2015/ND-CP, the declarant shall make and submit 02 original copies of the declaration of imported goods using Form No. HQ/2015/NK in Appendix IV enclosed with Circular No. 38/2015/TT-BTC.

01 photocopy

2

Petroleum import and export license

01 photocopy

3

Certificate of Eligibility for gas importation/exportation or equivalent documents

01 photocopy

4

Quantitative assessment certificate (applied to commodities transported by waterway means of transport via inland ports and/or seaports)

01 photocopy

5

Commercial invoices

01 photocopy

6

Export license (if required):

01 photocopy

7

Sale contract and its appendix (if any)

01 photocopy

Enterprise Registration Certificate and agency agreement signed with the ship’s chandler

01 photocopy

Purchase order of the master or shipowner or shipping agent or authorized person. 01 original copy, 01 photocopy via email, fax and telex signed and sealed by the director or authorized person and the declarant shall be liable for the legitimacy of the above-mentioned documents. The purchase order shall specify:

- Whether the next port of destination is an overseas port; and/or

- The estimated fuel consumption for domestic legs (measuring from the existing port to the port of exit under the administration of the Customs Department of different province) in case the next port of destination is a river port or seaport within the territory of Vietnam;

- The estimated fuel consumption for international legs after exit; and

- The expected date of exit that must be conformable to the effective period of the customs declaration and period of storage of petrol and oil for re-exportation in Vietnam;

- Name, types and call signs (if any) of vessels that expected to run on temporarily imported petrol and oil stated in the customs declaration;

- Commitments on the accuracy and use of petrol and oil;

01 photocopy

Delivery notes

01 photocopy

Transfer note made by the tank truck owner and shipowner

01 photocopy

Sale invoices or payment documentation.

01 photocopy

Customs documents required for exportation of petrol and oil:

Export customs declaration including information inputs stipulated in the Appendix II enclosed with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.

In case of paper-based customs declaration prescribed in Clause 2 Article 25 of Decree No. 08/2015/ND-CP, the declarant shall make and submit 02 original copies of the declaration of imported goods using Form No. HQ/2015/NK in Appendix IV enclosed with Circular No. 38/2015/TT-BTC.

Petroleum import and export license

01 photocopy

Certificate of Eligibility for gas importation/exportation or equivalent documents

01 photocopy

Quantitative assessment certificate (applied to commodities transported by waterway means of transport via inland ports and/or seaports)

01 photocopy

Commercial invoices

01 photocopy

Papers of origin of the exported petrol and oil, and gases (imported or bought from wholesalers or obtained from facilities producing and preparing or outward processing petroleum and gas).

 01 photocopy

Ministry of Industry and Trade‘s fixture note of the plan for production, importation of raw materials and consumption of petroleum products.

 01 photocopy

Export license (if required)

01 original copy

Enterprise Registration Certificate and agency agreement signed with the ship’s chandler

 01 photocopy

Purchase order of the master or shipowner or shipping agent or authorized person. 01 original copy, 01 photocopy via email, fax and telex signed and sealed by the director or authorized person and the declarant shall be liable for the legitimacy of the above-mentioned documents.

01 photocopy

Delivery notes

 01 photocopy

Transfer note made by the tank truck owner and shipowner

 01 photocopy

Sale invoices or payment documentation.

 01 photocopy

Name, types and call signs (if any) of vessels that expected to run on temporarily imported petrol and oil stated in the customs declaration

Step 1

The trader shall submit a dossier of application for settlement of customs procedures for exportation and re-exportation of of petrol and oil for vessels.

Step 2

Within 07 working days from the day on which the valid application is received, the Customs Authority shall: Examine the dossier (if any photocopy paper is found questionable, the Customs Authority shall request the trader to surrender the original one for examination and comparison); Make a Monitoring sheet of deduction when following re-exportation procedures; determine assessable tax and collect taxes on fuel consumption for domestic legs or re-exported fuel for international legs that have been changed due to objective reasons; certify exported petrol and oil for petrol and oil for exportation and/or re-exportation.

Step 3

The trader shall pay the tax applied to petrol and oil re-exported but actually used for domestic purposes.