Category

Customs Clearance Procedure

Responsible Agency

Provincial Customs Department

Phone:

Email:

Legal basis of the Procedure                

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

• Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

• Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for enforcement of the Law on Customs in terms of customs procedures, customs supervision and inspection;

• Circular No. 38/2015/TT-BTC dated March 25, 2015 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 06, 2016, 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.

Processing time

• No later than 15 working days.

Fee

• VND 20,000/Declaration Form

Category

No

Type of documents

Note

With regard to temporarily imported petrol and oil:

1

Customs declaration

2

Sale contract and its annex (if any):

1 photocopy certified by the enterprise

3

Commercial invoices

 01 original copy

4

Documents specifying petrol and oil origins

01 original copy

5

The Ministry of Industry and Trade’s written certification of the registration of the plan on petrol and oil production or import of materials and consumption of petrol and oil products

 01 photocopy certified by the enterprise

6

Petrol and oil import and export business license(s)

1 copy certified by the enterprise (for the first-time submission);

7

Volume assessment certificate, for the case specified at Point a, Clause 3, Article 3 of Circular No.139/2013/TT-BTC

01 photocopy certified by the enterprise

8

 Category assessment certificate or the Card of results of tests of petrol and oil traders (the traders shall take responsibility before law on contents of these Cards)

01 photocopy certified by the enterprise

With regard to re-exported petrol and oil

1

Export declaration

02 original copy

2

Import customs declaration of the temporarily imported lot

 01 photocopy certified by the enterprise

3

Sale contract and its annex (if any)

 01 photocopy certified by the enterprise

4

Petrol and oil import and export business license(s)

01 copy certified by the enterprise (for the first-time submission);

5

Volume assessment certificate

 1 copy certified by the enterprise

6

Category assessment certificate or the Card of results of tests of petrol and oil traders (the traders shall take responsibility before law on contents of these Cards)

1 photocopy certified by the enterprise.

7

Business registration certificate or enterprise registration certificate of the seagoing ship chandlery service provider or agency contract signed with the seagoing ship chandlery service provider

01 photocopy (to be submitted for the first time);

8

Order of the shipmaster, ship owner, ship owner’s agent or shipping enterprise (in case of absence of a sale contract, the trader is not required to submit a sale contract):

01 original copy/email/fax

Traders shall clearly declare in the customs declarations names, types and code numbers of ships purchasing temporarily imported petrol and oil.

Step 1

The enterprise shall submit dossiers for customs procedures applied to petrol and oil teporary import for re-export

Step 2

Within 07 working days from the day on which valid and sufficient documents are received, the Customs Division shall: Examine dossier (in case the photocopy is suspicious, the Customs Division may require original copy for examination and comparison), create monitoring sheet of deduction while following procedures for re-export; liquidate and refund tax for temporary-import declarations as stipulated by law.

Step 3

The enterprise shall make liquidation of the temporary import declaration as required, pay all taxes under regulations for the petrol and oil volumes for which re-export procedures have been carried out but used for domestic routes.