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. 274/2016/TT-BTC dated November 14, 2016, on the rate, collection, submission, management and use of the customs fees and the charges on goods and vehicles in transit.

• 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

For re-exportation of aviation fuel

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.

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 original copy

7

Sale contract and its appendix (if any)

 01 photocopy

Export record as stipulated in Article 6 Circular No. 38/2015/TT-BTC; for every delivery/reception, the customs declarant shall have papers of delivery documentation (such as sale invoices, commercial invoices or delivery notes) and make a List of papers of delivery documentation using Form No. 27/THCT-KML/GSQL in Appendix V enclosed with Circular No.38/2015/TT-BTC and present them to the customs authority for settlement of customs procedures.

Petrol and Oil Business Registration Certificate and License to Provide Aviation Services (including aviation fuel provision service) issued by the Civil Aviation Administration of Vietnam under the Circular No.16/2010/TT-BGTVT dated June 30, 2012 by the Minister of Transport on detailed regulations on management and utilization of airports.

01 photocopy

Aircraft management enterprise's order in case of absence of aircraft charter agreement (charter flights paid on cash). 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.

Export license (if required)

01 original copy

For exportation of aviation fuel

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

For every delivery/reception, the customs declarant shall have papers of delivery documentation (such as sale invoices, commercial invoices or delivery notes) and make a List of papers of delivery documentation using Form No. 27/THCT-KML/GSQL in Appendix V enclosed with Circular No.38/2015/TT-BTC.

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 aviation fuel.

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); Certify "Exported Commodity" on the delivery note; Liquidate the declaration of temporary imports within the regulated deadline (applied to re-exportation of aviation fuel).

Step 3

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