View Procedure

Category

Customs clearance

Responsible Agency

Local Customs Department

Phone: 

Email: 

Legal basis of the Procedure                

• Customs Law 54/2014/QH13 dated June 23, 2014.

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

• Circular 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 02 hours for examination of dossier.

• Within 08 hours for examination of goods.

• Within 02 working days for shipment in large quantities and of various types

Fee

20,000 VND/Declaration form

No

Type of documents

Note

1

Application for repurposing petrol and oil, chemicals and gases for domestic sale

01 original copy

2

Customs declaration for import goods

In the box titled "accompanying documents" on the Declaration for import goods, the trader shall clearly state the quantity of repurposed petrol and oil, chemicals or gases of the temporary import declaration number ...

 02 original copies

3

Customs declaration for temporary importation of the shipment

01 photocopy stamped of certification by the Trader

4

Registration for Quality Inspection of petrol and oil, gases or chemicals (if the state quality inspection has not been conducted upon temporary importation) or Notification of state quality inspection result upon settling the temporary importation of the petrol and oil, chemicals or gases

01 photocopy stamped of certification by the Trader

5

In case of imported petrol and oil, chemicals and gases on the List of imports subject to State quality inspection, the trader shall submit a copy of the State inspection result notification as the procedure for temporary import or repurposing (if the state quality inspection has not been conducted upon temporary importation)

 01 photocopy

6

In case the repurposed petrol and oil, gases or chemicals are store at the trader's depots (other than depots for temporary import), the trader shall submit a copy of the quality Inspection result and quantitative assessment result.

7

The quantity of repurposed petrol and oil or gases or chemicals shall be determined according to that of temporarily imported petrol and oil or gases or chemicals (having quantitative assessment certificate) and the monitoring sheet and liquidation of petrol and oil or gases or chemicals on the re-export declaration.

Step 1

The trader shall submit a dossier of application for repurposing the petrol and oil or gases or chemicals to the Customs Authority settling the temporary import procedures or the Customs Authority at the checkpoint area where the petrol and oil or gases or chemicals are stored.

Step 2

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); Adjust tax on the old customs declaration to the quantity of goods being repurposed or sold domestically according to the new customs declaration

Step 3

The trader shall liquidate the declaration for temporary import and repurposing for domestic sale according to current regulations, pay the prescribed taxes for temporarily imported, repurposed petrol and oil, chemicals and gases