Circular No. 106/2016/TT-BTC dated June 29, 2016 on customs procedures for export, import of oil and gas, blendstocks, oil and gas blending and conversion at petroleum bonded warehouses

• Official number: 106/2016/TT-BTC
• Legislation Type: Circular
• Organization: The Ministry of Finance
• Signer: Do Hoang Anh Tuan
• Issued Date: 29/06/2016

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness  ---------------
No. 106/2016/TT-BTC	Hanoi, June 29, 2016

CIRCULAR

CUSTOMS PROCEDURES FOR EXPORT, IMPORT OF OIL AND GAS, BLENDSTOCKS, OIL AND GAS BLENDING AND CONVERSION AT PETROLEUM BONDED WAREHOUSES

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Law on Export and Import Duties No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006; the Law No. 21/2012/QH13 dated November 20, 2012 on amendments to the Law on Tax Administration; the Law No. 71/2014/QH13 dated November 26, 2014 on amendments to tax Laws;

Pursuant to the Law on Commerce No. 36/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Product and Goods Quality No. 05/2007/QH12 dated December 21, 2007;

Provisions of the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 elaborating the Law on Customs regarding customs procedures, customs supervision, inspection and control;

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Pursuant to the Government’s Decree No. 87/2010/ND-CP dated August 13, 2010 elaborating some Articles of the Law on Export and Import Duties;

Pursuant to the Government’s Decree No. 83/2014/ND-CP dated September 03, 2014 on petrol and oil trading;

Pursuant to the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 elaborating some Articles of the Law on Tax Administration and the Law on Amendments to some Articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 187/2013/ND-CP dated November 20, 2013 elaborating the Commercial Law regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Customs,

The Minister of Finance promulgates a Circular on customs procedures for export, import of oil and gas, blendstocks, petroleum blending at petroleum bonded warehouses.

Chapter I

GENERAL PROVISIONS

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This Circular prescribes customs procedures for export, import of oil and gas, blendstocks, oil and gas blending and conversion at petroleum bonded warehouses.

Article 2. Regulated entities

1. Key traders specified in to the Government’s Decree No. 83/2014/ND-CP dated September 03, 2014 on petrol and oil trading and foreign traders (hereinafter referred to as “goods owner”).

2. Companies owning petroleum bonded warehouses (hereinafter referred to as “warehouse owners”);

3. Inspection service providers.

4. Customs authorities and customs officials;

5. Measurement and quality authorities, relevant authorities, organizations and individuals;

Article 3. Regulations on conversion and blending of petroleum in petroleum bonded warehouses

1. Oil and gas conversions

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a) Only convert the quantity and types of oil and gas specified in the contract; and

b) The contract specifies the quantity, types and that goods are received at an overseas port or location; and

c) Oil and gas that has been converted for export must not be re-imported or sold domestically.

2. Oil and gas blending:

a) Oil and gas blending may be carried out by:

a.1) pumping from different reservoirs into a single reservoir;

a.2) blending on the pipeline;

a.3) other blending methods (if any).

b) The warehouse owners shall retain and present to the supervisory Sub-department of Customs of the warehouse (hereinafter referred to as “supervisory customs authority”) the documents about quantities, types of blendstocks, additives and finished products used for blending, quantities, types, quality, loss ratio of blendstocks and blended products; take legal responsibility for quality of the blendstocks, additives and finished products before and after blending and the loss ratio during the blending process.

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1. Regarding pumping of oil, gas and blendstocks into and out of warehouses:

Receipt and dispatch of oil, gas or blendstocks into or and from the warehouse may only be carried out after the receipt or dispatch declaration is registered and under supervision by the customs authority as per regulations. The warehouse owner may pump oil, gas or blendstocks as follows:

a) On the basis of the warehouse lease with the goods owner (unless the goods owner is also the warehouse owner), the warehouse owner shall pump oil, gas or blendstocks from the vehicle to the reservoir of the warehouse.

If oil, gas or blendstocks is pumped into a reservoir that already has oil, gas or blendstocks, the warehouse owner must ensure that they are of the same type and quality, and the warehouse owner shall be responsible for its type and quality.

b) Customs officials shall manage warehouses, reservoirs of warehouses, volume of oil and gas received and dispatched according to oil and gas certifications.

In case the warehouse owner has interconnected reservoirs and a computer system to control the pumping of oil, gas or blendstocks according to Clause 20 Article 4 of Circular No. 69/2016/TT-BTC, the warehouse owner shall provide the customs authority with information about the pumping location, time and volume). The customs authority shall supervise the warehouse and its reservoirs according to data in the computer system.

c) The Director of the supervisory customs authority shall decide the appropriate supervision method.

2. The duration for retention of oil, gas or blendstocks in the warehouse shall be consistent with the warehouse lease contract, blending contract or conversion contract and conformable with Article 61 of the 2014’s Law on Customs and Article 84 of Decree No. 08/2015/ND-CP.

3. Notice of quality inspection result:

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In case of application of the national single-window system, the sector management authority shall send the electronic notice of inspection result via the National Single-window Information Portal. The customs declarant is not required to submit this when following customs procedures.

4. Determination of volume, types of oil, gas, blendstocks received, dispatched, blended and converted:

a) Oil, gas or blendstocks received by the warehouse; oil and gas after blending and conversion must undergo inspection of volume and types. The warehouse owner or goods owner shall apply for inspection and submit the certificate to the customs authority within 8 hours after oil, gas or blendstocks is pumped into the reservoir or the blending or conversion process is complete.

The supervisory customs authority shall certify that the goods have been released from the customs controlled area (CCA) according to the certification of volume and type of oil, gas or blendstocks received or dispatched on the System or on Form No. HQ/2015/NK in Appendix IV of Circular No. 38/2015/TT-BTC.

5. For oil and gas, blended or converted oil and gas taken from the reservoir, the entire shipment shall undergo volume and type inspection and state inspection of quality (if any); inspection of individual vehicle transporting oil and gas of the inspected shipment is not mandatory.

6. Sampling oil, gas or blendstocks received, oil and gas dispatched after blending or conversion (if any):

The goods owner and warehouse owner shall take samples of the oil, gas or blendstocks received, oil and gas dispatched after blending or conversion under supervisions of customs officials. The samples shall be sealed as per regulations.

7. Loss ratio during receipt, dispatch, blending, conversion, storage of oil and gas in the warehouse shall be determined according to the certification issued by the inspection service provider. Loss ratios of oil and gas imported for domestic sale shall be determined according to applicable regulations of the Ministry of Industry and Trade.

8. 8 hours before blending or conversion, the warehouse owner shall send a written notice to the supervisory customs authority.

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SPECIFIC PROVISIONS

Article 5. Customs procedures for receipt of oil, gas or blendstocks from foreign countries into petroleum bonded warehouses

1. Customs dossier:

a) The import declaration with the information specified in Appendix II and transport declaration specified in Point a Clause 2 Article 51 of Circular No. 38/2015/TT-BTC;

In case of submission of a physical customs declaration as prescribed in Clause 2 Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall submit 02 original copies of Form No. HQ/2015/NK in Appendix IV of Circular No. 38/2015/TT-BTC.

b) Bill of lading or an equivalent transport document as prescribed by law (except goods imported across road border checkpoints): 01 photocopy;

c) Warehouse lease contract: present to the customs authority on request;

The warehouse lease contract is not required if the goods owner is also the warehouse owner. The warehousing duration is the same as that in case of warehouse lease and begins from the day on which the customs authority certifies on the System that the goods have been released from the CCA.

If the warehouse owner makes the customs declaration on behalf of the goods owner, the warehouse owner must be a customs brokerage agent as per regulations.

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2. Responsibilities of the supervisory customs authority:

a) Follow the instructions in Point b Clause 1 Article 91 of Circular No. 38/2015/TT-BTC;

b) Update information when the shipment reaches the destination on the System;

c) On the second working day of the next month, submit a report on receipt of oil, gas or blendstocks according to Form No. BC01-XDVRK in the Appendix hereof to the Customs Department of the province.

3. Responsibilities of Customs Department of the province:

Every quarter on the 5^th of the first month of the next quarter, the Customs Department of the province shall submit a consolidated report on receipt of oil, gas or blendstocks according to Form No. BC01-XDVRK to General Department of Customs.

4. Responsibilities of the warehouse owner and goods owner:

a) Prepare the import declaration, submit and retain relevant documents prescribed in Clause 1 of this Article;

b) Have the shipment undergo volume and type inspection by the inspection service provider;

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d) On the first working day of the next month, the warehouse owner shall submit a report on receipt of oil, gas or blendstocks according to Form No. BC02-XDVRK in the Appendix hereof to the supervisory customs authority;

dd) Update information about received oil and gas to the inventory management program of the warehouse owner and send data to the supervisory customs authority.

5. Oil, gas and blendstocks that are imported and stored in petroleum bonded warehouse are not subject to import duties, excise duties, environment protection tax and VAT.

Article 6. Customs procedures for receipt of oil, gas or blendstocks into petroleum bonded warehouses from domestic market

1. Customs dossier:

a) Warehouse lease contract: present to the customs authority on request;

The warehouse lease contract is not required if the goods owner is also the warehouse owner. The warehousing duration is the same as that in case of warehouse lease and begins from the day on which the customs authority certifies on the System that the goods have been released from the CCA.

If the warehouse owner makes the customs declaration on behalf of the goods owner, the warehouse owner must be a customs brokerage agent as per regulations.

b) Volume, type certification: submit 01 original copy;

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2. Responsibility of the supervisory customs authority:

a) Follow the instruction sin Point b Clause 2 Article 91 of Circular No. 38/2015/TT-BTC;

b) Specify that goods have been put into the warehouse on the physical customs declaration (if a physical customs declaration is used);

c) On the second working day of the next month, submit a report according to Form No. BC01-XDVRK in the Appendix hereof to the Customs Department of the province.

3. Responsibilities of the warehouse owner and goods owner:

a) Follow the instructions in Point a Clause 2 Article 91 of Circular No. 38/2015/TT-BTC;

b) Submit and retain the documents specified in Clause 1 of this Article;

c) Have the shipment undergo volume and type inspection by the inspection service provider;

d) Protect the status quo of the oil, gas or blendstocks that are imported from domestic market and stored in the reservoir pending the inspection result;

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e) Update information about received oil and gas to the inventory management program of the warehouse owner and send data to the supervisory customs authority.

4. Oil, gas and blendstocks that are imported from domestic market and stored in petroleum bonded warehouse are subject to the same export duties as exports.

Article 7. Customs procedures for conversion of oil and gas in petroleum bonded warehouses

1. Customs dossier:

a) The written request for permission for oil and gas conversion and conversion plan which specifies the types of oil and gas to be converted, their declarations, reasons for conversion, intended conversion volume: 01 original copy;

b) The sale contract or conversion contract as prescribed in Clause 1 Article 3 of this Circular: 01 photocopy bearing the seal of the warehouse owner;

c) Volume, type certification of the oil or gas to be converted: 01 original copy;

d) List of converted products according to Form No. BK01-XDSCL in the Appendix hereof: 02 original copies.

2. Responsibility of the supervisory customs authority:

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b) Ensure that the converted oil and gas dispatched from the warehouse for export;

c) On the second working day of the next month, submit a report according to Form No. BC03-XDCL in the Appendix hereof to the Customs Department of the province.

3. Responsibility of Customs Department of the province:

Every quarter on the 5th of the first month of the next quarter, the Customs Department of the province shall submit a consolidated report on conversion of oil and gas in bonded warehouses in the province according to Form No. BC03-XDCL to General Department of Customs.

4. Responsibility of the warehouse owner:

a) Submit the documents specified in Clause 1 of this Article;

b) Have the shipment undergo volume and type inspection by the inspection service provider;

c) Export the converted oil and gas by the deadline specified in the sales contract or conversion contract;

d) On the working day of the next month, submit a report on converted oil and gas according to Form No. BC03-XDCL in the Appendix hereof to the supervisory customs authority.

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1. Customs dossier:

a) Before blending:

a.1) The certificate of oil and gas blending facility: 01 photocopy bearing the warehouse owner’s seal and certification;

a.2) The written request for permission for oil and gas blending and the blending plan: 01 original copy;

a.3) The receipt declaration of the oil and gas to be blended: 01 photocopy bearing the seal of the goods owner or a person authorized by the goods owner;

a.4) A blending contract (in case a third party is hired): 01 photocopy bearing the seal and certification of the warehouse owner;

a.5) The volume, type certification of the blendstocks: 01 photocopy bearing the trader’s seal.

b) After blending:

b.1) Volume, type certification of blended products: submit 01 original copy;

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b.3) Specifications of blended products according to Form No. BDMXDPC in the Appendix hereof: 02 original copies.

2. Responsibility of the supervisory customs authority:

a) After receiving all the documents specified in Point a Clause 1 of this Article, the head of the supervisory customs authority shall permit the blending process and choose an appropriate supervision method;

b) Customs officials shall supervise the blending process, make statistics, monitor the blendstocks and blended products;

c) After the blending process is complete, certify on the list of blended products mentioned in Point b2 Clause 1 of this Article, return 01 original copy to the border checkpoint and retain 01 original copy;

d) On the second working day of the next month, submit a report on blended products according to Form No. BC04-XDCL in the Appendix hereof to the Customs Department of the province.

3. Responsibility of Customs Department of the province:

Every quarter on the 5^th of the first month of the next quarter, the Customs Department of the province shall submit a consolidated report on oil and gas blended in bonded warehouses in the province according to Form No. BC04-XDPC to General Department of Customs.

4. Responsibility of the warehouse owner:

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b) Protect the status quo of the blendstocks in the reservoirs and blended pending the inspection result;

c) For blended products that are used as blendstocks, the warehouse owner shall be totally responsible for their quality before and after blending and the loss ratio during the blending process, and submit copies of the documents for the blended products used as blendstocks;

d) On the first working day of the next month, the warehouse owner shall submit a report on oil and gas blended in the warehouse according to Form No. BC04-XDCL in the Appendix hereof to the supervisory customs authority;

dd) The warehouse owner shall retain and present to the supervisory customs authority the documents about quantities, types of blendstocks and quantities, types, quality, loss ratio of blended products.

Article 9. Customs procedures for export of oil, gas or blendstocks, oil and gas after blending or conversion in petroleum bonded warehouses

1. Customs dossier:

a) The dispatch note prepared by the warehouse owner in accordance with accounting laws which specifies the dispatched oil and gas of each receipt declaration: 01 photocopy;

b) Volume, type certification: submit 01 original copy of each type;

2. Responsibility of the supervisory customs authority:

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b) In case a shipment of oil, gas or blendstocks used for blending, conversion is dispatched from the bonded warehouses as one or multiple shipments, the customs procedures specified in Point b, Point c Clause 2 Article 93 of Circular No. 38/2015/TT-BTC shall apply;

c) On the second working day of the next month, submit a report according to Form No. BC01-XDVRK in the Appendix hereof to the Customs Department of the province.

3. Responsibility of Customs Department of the province:

Every quarter on the 5^th of the first month of the next quarter, the Customs Department of the province shall submit a consolidated report on dispatch of oil and gas according to Form No. BC01-XDVRK to General Department of Customs.

4. Responsibility of the warehouse owner:

a) If the warehouse owner makes the declaration on behalf of the goods owner, the warehouse owner must be a customs brokerage agent as per regulations;

b) Submit the documents specified in Clause 1 of this Article;

c) Have the shipment undergo volume and type inspection by the inspection service provider;

d) On the first working day of the next month, the warehouse owner shall submit a report according to Form No. BC02-XDVRK in the Appendix hereof to the supervisory customs authority;

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5. Oil and gas that are exported after being blended in the bonded warehouse are not subject to export duties.

Article 10. Customs procedures for import of oil, gas or blendstocks and blended products from petroleum bonded warehouses to domestic market or free trade zones

1. Follow the instructions in Point a and Point b Clause 4 Article 91 of Circular No. 38/2015/TT-BTC.

a) The dossier on import of oil and gas (blended or not blended) from a bonded warehouse to domestic market may exclude the bill of lading or transport document.

a.1) If the trader follows procedures for the first time at the Sub-department of Customs, submit the license for oil and gas export/import issued by the Ministry of Commerce: 01 photocopy bearing the enterprise’s seal;

a.2) The table of minimum oil and gas import issued by the Ministry of Industry and Trade (for imported oil and gas): 01 original copy bearing the enterprise’s seal when registering the first declaration of the year;

a.3) Commercial invoice: follow the instructions in Point c Clause 2 Article 7 of Circular No. 69/2016/TT-BTC.

b) The customs declarant shall complete applicable procedures for import of oil, gas, blendstocks or blended products, then the warehouse owner shall complete the dispatch procedures.

2. The quality of oil and gas that are blended then sold domestically shall satisfy declared standards and National Technical Regulations.

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4. The customs declarant shall pay taxes on the oil, gas, blendstocks and blended products when they are dispatched from the warehouse for import into the domestic market at the Sub-department of Customs responsible for the area where the trader’s domestic oil and gas depot is located.

If domestic blendstocks are entirely used for the blending process in the warehouse, the blended products are not subject to import duties when they are imported into domestic market.

If imported blendstocks are entirely used for the blending process in the warehouse, the blended products, when they are imported into domestic market, are subject to the same taxes as those on oil and gas imported from abroad into Vietnam.

If both imported blendstocks and domestic blendstocks are used for the blending process in the warehouse, the tax payable when the blended products are imported into domestic market shall depend on the quantities and tax rates on the products imported into domestic market; the customs value of the imported blendstocks that constitute the blended products being imported into domestic market.

If the customs value of the imported blendstocks cannot be determined, the customs authority shall impose tax on the quantity of imported blendstocks that constitute the blended products in accordance with regulations of law on tax administration and customs values.

Rates of preferential import duty or special preferential import duty shall be determined in accordance with applicable regulations of law on export and import duties.

5. Procedures for transport of oil, gas or blendstocks from the warehouse to the Sub-department of Customs where the import declaration is registered:

a) Follow the instructions in Clause 2 Article 51 of Circular No. 38/2015/TT-BTC;

b) If the System has not supported declaration of movement of goods to another custom post outside the checkpoint area: the enterprise shall submit Form No. 22-CKHH/GSQL in Appendix V of Circular No. 38/2015/TT-BTC;

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dd) On the second working day of the next month, the supervisory Sub-department of Customs of the warehouse shall submit a report on import of oil, gas blendstocks and blended products from petroleum bonded warehouses into domestic market and free trade zones according to Form No. BC01-XDVRK in the Appendix hereof to the Customs Department of the province.

e) Responsibility of Customs Department of the province:

Every quarter on the 5^th of the first month of the next quarter, the Customs Department of the province shall submit a consolidated report on import of oil, gas blendstocks and blended products from petroleum bonded warehouses into domestic market and free trade zones according to Form No. BC01-XDVRK to General Department of Customs.

g) Responsibilities of the warehouse owner and goods owner:

g.1) Have the shipment undergo inspection by the inspection service provider. Obtain the certificate of state quality inspection of the import shipment before customs clearance is granted;

g.2) The goods owner shall fully declare and pay taxes and fees as per regulations;

g.3) On the first working day of the next month, the warehouse owner shall submit a report on oil, gas, blendstocks and blended products according to Form No. BC02-XDVRK in the Appendix hereof to the supervisory customs authority;

g.4) Update information about dispatched oil and gas to the inventory management program of the warehouse owner and send data to the supervisory customs authority.

6. In case goods in the warehouse are sold to a foreign trader and have been delivered under FOB terms at the warehouse port, then the foreign trader immediately delivers them to a Vietnamese enterprise at the same ship at the warehouse port for import into domestic market, the import procedures specified in Section 1 Chapter II of Circular No. 69/2016/TT-BTC shall apply.

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a) If the goods are delivered under EXW terms and the enterprise is able to prove that the declared value is equivalent:

a1) Enter CFR in “điều kiện giá hóa đơn” box, enter FOB and FOB = CFR in “chi tiết khai trị giá” box

a2) Enter the total value on the invoice in “tổng trị giá hóa đơn” box.

b) Determination of customs values;

b.1) Follow instructions in Circular No. 39/2015/TT-BTC dated 25/3/2015;

b.2) For oil and gas transported from the warehouse to the location where import procedures are completed, the costs that are incurred en route do not have to be added to the customs value.

8. Declaration of origin:

a) In case of application for special preferential tax rates under FTAs, the enterprise shall submit the C/O as per regulations; In other cases, the enterprise shall declare and take responsibility for the goods origins (submission of C/O is not mandatory).

b) For oil and gas that are imported after being blended in the warehouse, and the enterprise does not apply for special preferential tax rates under FTAs:

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b.2) In case the import shipment is blended from oil and gas from various countries, the enterprise shall specify 01 country on the declaration and the other countries in “xăng dầu được pha chế từ xăng dầu có xuất xứ từ những nước...tương ứng với tờ khai nhập kho hoặc thuộc lô hàng pha chế số...(trong đó ghi đầy đủ tên các nước xuất xứ của lô hàng xăng dầu dùng để pha chế)” box. Write “Xăng/dầu được pha chế trong kho ngoại quan xăng dầu…” (“the products are blended in a petroleum bonded warehouse...”) in the “Ghi chú” (“Notes”) section of the customs declaration.

c) In case the shipment is moved into the warehouse for import into domestic market multiple times, the goods origin of each import shall be the same as that of the original shipment. The customs authority shall monitor the import process using Form No. PTDTL in the Appendix hereof. After the quantity of goods on the C/O has been completely imported, the Sub-department of Customs shall make a certification on Form No. PTDTL.

9. In case goods are dispatched from the warehouse for import into domestic market by road, volume and type inspection and state quality inspection shall be carried out at the reservoir where the imported goods are stored. After that the reservoir shall be sealed by the customs official. The customs authority shall carry on the procedures and grant customs clearance to the quantity of goods to be imported from this reservoir. Oil and gas granted customs clearance shall be moved into domestic market by road vehicles. Each trip shall have a dispatch note, which will be compared by the customs official with the quantity of goods granted customs clearance. After the goods are completely dispatched, a certification of dispatch quantity and a list of road trips shall be submitted to the customs authority.

10. Oil and gas that are blended in one bonded warehouse and moved to another bonded warehouse are not subject to export duties. The time of storage in the new bonded warehouse begins when the oil and gas are moved into the old bonded warehouse.

Article 11. Procedures for temporary import and re-export of oil and gas

The enterprise may follow procedures for temporary import of oil and gas from the warehouse at the supervisory customs authority of the warehouse or the Sub-department of Customs outside the checkpoint area where the trader has the domestic depot for storage of the temporarily imported oil and gas.

1. If the enterprise follows procedures for temporary import at the supervisory customs authority of the warehouse:

a) If the temporarily imported oil and gas is stored in a domestic oil depot under management of the supervisory customs authority of the warehouse, export procedures specified in Section 2 of Chapter II of Circular No. 69/2016/TT-BTC shall apply;

b) The enterprise may re-export oil and gas of the same quality and type as those of the temporarily imported oil and gas in its domestic depot.

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c.1) If re-export procedures are completed at the supervisory customs authority of the warehouse, procedures for domestic sale shall also be completed at the supervisory customs authority of the warehouse according to Section 3 Chapter II of Circular No. 69/2016/TT-BTC;

c.2) If re-export procedures are completed at the Sub-department of Customs outside the checkpoint area where the trader has the domestic depot:

c.2.1) Customs dossier: Follow the instructions in Article 18 of Circular No. 69/2016/TT-BTC.

c.2.2) The supervisory customs authority of the warehouse shall:

c.2.2.1) Send a notice to the Sub-department of Customs outside the checkpoint area where the trader has the domestic depot of the quantity of oil and gas to be sold domestically and a request that the Sub-department of Customs outside the checkpoint area take samples for quality inspection (if the oil and gas are on the list of goods subject to quality inspection upon import) and quantity inspection;

c.2.2.2) Carry on customs procedures in accordance with Article 19 of Circular No. 69/2016/TT-BTC after receipt of the inspection results certified by the Sub-department of Customs outside the checkpoint area.

c.2.3) The Sub-department of Customs outside the checkpoint area where the trader has the domestic depot for storage of oil and gas for export shall:

c.2.3.1) Receive the document mentioned in c.2.2 from the supervisory customs authority of the warehouse;

c.2.3.2) Supervise the process of sampling by the enterprise for quality inspection (if the oil and gas are on the list of goods subject to quality inspection upon import), the quantity of oil and gas that remain after re-export, certify the result of volume and type inspection of the quantity of oil and gas that remain after re-export and are sold domestically;

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2. In case the enterprise completes procedures for temporary import at the Sub-department of Customs outside the checkpoint area where the trader has the domestic depot for storage of the temporarily imported oil and gas:

a) If the oil and gas are stored at a domestic depot that is not under management of the supervisory customs authority of the warehouse, procedures shall be followed at the Sub-department of Customs responsible for the area where the depot is located; and gas.

b) Follow the re-export procedures specified in Circular No. 69/2016/TT-BTC;

The enterprise may re-export oil and gas of the same quality as those of the temporarily imported oil and gas in its domestic depot.

c) For the oil and gas that remain after re-export and have to be sold domestically, procedures for domestic sale shall be completed at the same Sub-department of Customs where procedures for temporary import were completed in accordance with Circular No. 69/2016/TT-BTC.

Import documents are specified in Point c.2.1 Clause 1 of this Article.

Article 12. Transfer of ownership in petroleum bonded warehouses

Regulations of Clause 8 Article 91 of Circular No. 38/2015/TT-BTC shall apply to customs management of transfer of ownership of oil, gas, blendstocks, blended products and converted products in petroleum bonded warehouses.

Article 13. Procedures for liquidation of unsold  oil, gas, blendstocks, blended products and converted products in petroleum bonded warehouses

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Chapter III

IMPLEMENTATION CLAUSES

Article 14. Effect

1. This Circular comes into force from August 16, 2016.

2. This Circular replaces Circular No. 88/2013/TT-BTC dated 28/6/2013 on pilot customs procedures for export, import of oil, gas and blendstocks, blending and conversion of oil and gas as Van Phong petroleum bonded warehouse;

3. If the documents referred to in this Circular are amended or replaced during implementation of this Circular, the new documents shall apply.

4. Regulations of Circular No. 69/2016/TT-BTC shall apply to the cases that are not specified in this Circular.

5. The Director of the General Department of Customs shall request Directors of Customs Departments of provinces to manage, monitor and organize the implementation of this Circular. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance (via General Department of Customs) for consideration./.

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PP MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan