Circular No. 70/2014/TT-BTC defining customs procedures for gas and liquefied petroleum gas exported

• Official number: 70/2014/TT-BTC
• Legislation Type: Circular
• Organization: The Ministry of Finance
• Signer: Do Hoang Anh Tuan
• Issued Date: 28/05/2014

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness ---------------
No: 70/2014/TT-BTC	Hanoi, May 28, 2014

CIRCULAR

DEFINING CUSTOMS PROCEDURES FOR GAS AND LIQUEFIED PETROLEUM GAS EXPORTED, IMPORTED, TEMPORARILY IMPORTED FOR RE-EXPORT, TRANSITED; IMPORTED MATERIALS FOR PRODUCTION AND PROCESS OF GAS AND LIQUEFIED PETROLEUM GAS; IMPORTED MATERIALS TO OUTWARD PROCESS GAS AND LIQUEFIED PETROLEUM GAS

Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2001 and the Law amending and supplementing a number of articles of the Law on Customs No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Law on petroleum dated July 6, 1993; Law amending and supplementing a number of articles of the Law on petroleum dated June 9, 2000; Law amending and supplementing a number of articles of the Law on petroleum dated June 3, 2008;

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

Pursuant to the 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;

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

Pursuant to the Law on Product and goods quality the Law on Commerce No. 05/2007/QH12 dated December 21/12/2007;

...

...

...

Pursuant to the Government's Decree No. 187/2013/ND-CP dated November 20, 2013 detailing the implementation of the Law on Commerce on international goods trading and agency of purchase, sale, processing and transit of goods with foreign countries;

Pursuant to the Government's Decree No. 107/2009/ND-CP dated November 26, 2009 on trading of liquefied petroleum gas;

Pursuant to the Government’s Decree No. 87/2010/ND-CP dated August 13, 2010 detailing the implementation of some articles of the Law on Export and import tax;

Pursuant to the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 detailing the implementation of some articles of the Law on Tax administration and the Law amending and supplementing a number of articles of the Law on Tax administration ;

Pursuant to the Government's Decree No. 127/2013/ND-CP dated December 15, 2013 defining actions against administrative violations and enforce the implementation of administrative decisions in customs field;

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

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

The minister of finance promulgates the circular defining customs procedures for gas and liquefied petroleum gas exported, imported, temporarily imported for re-export, transited; imported materials for production and process of gas and liquefied petroleum gas; imported materials to outward process gas and liquefied petroleum gas

Chapter 1

...

...

...

Article 1. Scope of application

1. This Circular defines customs procedures for gas and liquefied petroleum gas exported, imported (including export and import by dedicated pipeline, or export extracted directly from offshore wells under jurisdiction of Vietnam), temporary imported for re-export, transited; imported materials for production and process of gas and liquefied petroleum gas; imported materials to outward process gas and liquefied petroleum gas (hereinafter referred to as gas and LPG).

2. Other contents which are not specified in this Circular shall be referred to the Ministry of Finance's Circular No. 196/2012/TT-BTC dated November 15, 2012 defining electronic customs procedures for commercial exported and imported goods, the Ministry of Finance's Circular No. 22/2014/TT-BTC dated January 14, 2014 defining electronic customs procedures for commercial exported and imported goods and Ministry of Finance's Circular No. 128/2013/TT-BTC dated September 10, 2013 defining customs procedures; customs supervision and inspection; export tax, import tax and tax administration for exported and imported goods by each corresponding type.

Article 2. Regulated entities

1. Traders who have Certificates of eligibility for export, import gas and LPG and are entitled to export (gas and LPG, domestic production materials; gas and LPG, import sourced materials), import, temporarily import for re-export, transit gas, LPG gas and materials.

2. Traders who have Certificates of eligibility for export and import of gas and LPG and are entitled to import materials for processing gas and LPG; traders who are established under the provisions of law, in the Certificate of Enterprise registration or Certificate of Business registration, traders who are eligible for conditions of production, processing gas and LPG are entitled to import materials to produce and outward process gas and LPG.

3. Traders who have Certificates of eligibility for export and import of gas and LPG and are entitled to temporarily import gas and LPG to re-export gas and LPG to the following entities for production:

a) Processing and exporting traders within or outside the processing and exporting zones;

b) Traders in special economic and commercial zones in particular, Trade - Industry zones and other economic zones established by Decision of the Prime Minister, whose goods exchange and trading between these zones and external zones commodity are export and import.

...

...

...

5. Independent assessors.

Article 3. Interpretation of terms

In this Circular, the following special terms shall be explained as follows:

1. Commodity Propane is the hydrocarbon of which main component is propane, the rest mainly is isomers of alkane from C2 to C4.

2. Commodity Butane is the hydrocarbon of which main component is butane, the rest mainly is isomers of alkane from C₃ to C₅.

3. Commodity butane and propane mixture is a mixture mainly of commodity butane and propane

4. Raw material of liquefied petroleum gas, material for processing liquefied petroleum gas includes commodity propane, commodity butane or a mixture of two.

Article 4. Some peculiar provisions

1. Pumping gas and LPG, materials from transport vehicles to depots and vice versa shall be as follows:

...

...

...

a.1) The customs declaration after being registered and granted the number under the provisions shall be presented;

a.2) Registration for State inspection of imported goods quality must be completed in state inspection agencies of quality (In case of state inspection of quality is necessary);

a.3) Customs authorities must be notified when pumping gas and LPG, materials is carried out and pumping shall be as follows:

- Traders are entitled to pump gas and LPG, materials from transport vehicles to transship vehicles as prescribed;

- Traders are entitled to pump gas and LPG, materials from transport vehicles to empty tanks. After pumping gas and LPG, materials, customs officers shall seal the tanks;

- Traders are entitled to pump and store gas and LPG, materials from transport vehicles to tanks which are containing and LPG gas of the same type (including the case tanks of gas and LPG depots are designed with many continuous gas and LPG pipelines among the tanks).

After traders complete pumping gas and LPG, materials as prescribed, customs officers shall monitor traders to seal the depot and make transfer note(in the form), assign the owners to be responsible before the law on the status quo of gas and LPG gas, materials until the conclusion of the state inspection agency for quality of gas and LPG, materials.

a.4) Gas and LPG, imported materials under the form of temporary import for re-export and domestic sales which are pumped into tanks containing gas and LPG, material must meet the following conditions:

A.4.1) Gas and LPG, temporarily imported materials must be the same type of gas and LPG, materials in the tanks

...

...

...

b) For gas and LPG, exported, imported material:

After customs declaration sheet is registered and granted number under the provisions, traders must inform the customs authorities when pumping gas and LPG, materials and are eligible to pump liquefied petroleum gas as prescribed below:

b.1) In case of re-export: Traders are entitled to pump gas and LPG, re-export materials from gas and LPG, temporarily imported material depot to transport vehicles of gas and LPG, exported or re-exported materials to entities defined in Clause 3, Article 2 of this Circular;

b.2) In case of export: Traders are entitled to pump gas and LPG, material from gas and LPG, material depot to transport vehicles to export or re-export to entities specified in paragraph 3 Article 2 of this Circular.

2. State inspection of quality of shipments of gas and LPG imported, temporarily imported for re-export, imported materials (for the case of state inspection of quality) shall be as follows:

Gas and LPG imported, temporarily imported for re-export, imported materials for production and process of gas and LPG, imported materials for outward processing of gas and LPG in the list of goods under state inspection of quality shall be implemented as follow:

a) For gas and LPG, imported material:

a.1) Upon announcement of state inspection for quality of the shipment that meets requirements for import quality, and traders have fulfilled their tax obligations, the Sub-department of Customs shall decide on customs clearance of the shipment as prescribed and unseal customs to allows traders to put gas and LPG, materials in use (In case tanks have been sealed);

a.2) If the state inspection agency of quality notifies the state inspection results on the quality of shipments that does not meet the import quality requirements, the entire gas and LPG, materials (both old and new for storage case with gas and LPG, materials of the same type, the same form of import) shall be handled in accordance with the Government ‘s Decree No. 127/2013/ND-CP dated October 15, 2013 defining handling of administrative violations and enforcement of the implementation of administrative decisions in the field of customs.

...

...

...

b.1) Gas and LPG, materials temporarily imported for re-export shall not be under state inspection for quality. Traders shall bear full responsibility before the law for the quality of temporary import shipments;

b.2) Gas and LPG, materials temporarily imported for re-export stored with gas and LPG business of the same type shall be under state inspection of quality when being temporarily imported

If the state inspection agency notifies the state inspection results on the quality of shipments that does not meet the import quality requirements, the entire gas and LPG, materials (both old and new for storage case with gas and LPG, materials of the same type, the same form of import) shall be handled in accordance with the Government ‘s Decree No. 127/2013/ND-CP dated October 15, 2013 defining handling of administrative violations and enforcement of the implementation of administrative decisions in the field of customs.

c) For imported material:

c.1) Upon announcement of state inspection for quality of the shipment that meets requirements for quality and import, and traders have fulfilled their tax obligations, the Sub-department of Customs shall decide on customs clearance of the shipment as prescribed.

c.2) Upon announcement of state inspection for quality of shipment that does not meet the requirements for quality of import, the trader shall be responsible for re-export of the entire shipment (both old and new) that is being contained in the tanks as prescribed.

3. Determination of the volume of gas and LPG imported, exported, temporarily imported for re-export and imported materials for the production of gas and LPG or outward processing:

a) The volume of gas and LPG exported, imported, temporarily imported for re-export and imported materials for the production of gas and LPG or outward processing transported by means of waterway transport through the checkpoint of international river ports, sea ​​ports shall be based on the assessment results of volume of gas and LPG of assessors (competent in assessment).

b) The volume of gas and LPG, materials exported, re-exported transported by tank trucks across the international road checkpoint shall be based on truck’s weight at the depot when pumping gas and LPG, materials into truck tanks; if there is no gauge, it shall be based on the assessment results of volume of assessors.

...

...

...

4. Determination of the type of gas and LPG, material exported, re-exported:

For gas and LPG, material exported, re-exported  from 01 (one) tank under the supervision of customs officers, its determination assessment shall be defined for the whole exported, re-exported shipment ; It shall be not required to determine individually for each transport vehicle of gas and LPG, materials of the shipment.

5. Physical verification of gas and LPG imported, exported, temporarily imported for re-export and imported materials for the production of gas and LPG or outward processing of gas and LPG:

a) For shipment which is exempted from physical verification, if the shipment is detected with signs of violation of customs legislation, the Director of Sub-department of Customs shall decide to physically inspect the shipment;

b) For shipment which has been physically  inspected , the customs officers shall based on the assessment results of volume, weight, type and result of state inspection for quality of the shipment certified on the customs declaration sheet  for customs clearance of the shipment, to record the inspection results on the goods inspection result sheet;

c) In case of any suspect ion on the results of the assessment of the quality, quantity and type, the Director of Sub-department of Customs shall request the traders to carry out assessment for the shipment and agree with traders about selection of assessors to carry out assessment and inspection of the shipment.

The selection of assessors shall comply with the guidance of Article 16 of the Ministry of Finance ‘s Circular No. 128/2013/TT-BTC dated September 10, 2013 providing guidance on customs procedures; customs supervision and inspection; export tax, import tax and tax management for exported and imported goods.

6. Sampling gas and LPG, imported material:

Traders shall coordinate with state inspection agencies to inspect the quality of the sampling of gas and LPG, imported material for gas and LPG, material on the list of state inspection for quality before pumping gas and LPG, material in depot (tanks) or in means of transport and transship. Sampling shall be carried out under the supervision of customs officers and sealed in accordance with regulations.

...

...

...

a) Traders shall only transport or transship gas and LPG, the material in places defined by the Ministry of Transport or People’s Committee in central-affiliated cities and provinces;  transporting or transshipping gas and LPG, material from large vessels or other means of transport that Vietnam port has no direct receipt capability shall comply with regulations of the port authority;

b) Traders shall report to Sub-department of Customs (at the place of procedure) before transporting or transshipping.

Traders shall clearly state the name, type, number of transport vehicles transporting gas and LPG, materials and other means of transport of transport or transship Transshipped; ... date ... time, gas and LPG, materials ... tons transported or transshipped.

c) Based on the written notice of traders, customs authority shall monitor until the transport or transship is done;

d) Containers of gas and LPG, materials transported or transshipped must be anchored at operation areas of Customs where the procedures are carried out until completion of customs procedures. Gas and LPG, material transported or transshipped must be stored separately in its own depot when registration procedures of customs declarations have not been completed under the provisions of the Law on Customs.

8. Duration of LPG gas, materials temporarily imported for re-export stored in Vietnam shall comply with the guidance of the Government’s Decree No. 187/2013/ND-CP dated November 20, 2013 detailing the implementation of the Law on Commerce on international goods trading and operations of agency purchasing, processing and transiting of goods with foreign countries.

In case of force majeure or sale contract of goods changes in conditions, time of delivery, shipment that needs to extend the storage duration in Vietnam, traders shall submit a written request to the Department of customs in provinces or cities at the place of procedure for temporary import for extension and must gain their approval before the expiration of the temporary import for re-export, the extension shall be within 02 (two) times, each time shall be within 30 (thirty) days for each shipment of temporary import for re-export.

9. Gas and LPG, materials which have been temporarily imported but have not been re-exported or have not been re-exported completely and are changed to consume domestically (hereinafter referred to as gas and LPG, materials for domestic consumption).

Traders shall submit a written request for permission for changing into domestic consumption to Customs Department at the place of procedure for temporary import  After being considered, approved by the Head of Customs Department, traders shall register a new declaration sheet to carry out procedures for gas and LPG for domestic consumption  under the form of business import; tax policy, management policy of imported gas and LPG shall be applied at the time of registration of the declaration for domestic consumption. If the shipment has been inspected the quality when the procedure for temporary import is carried out, it shall not be under quality inspection for domestic consumption.

...

...

...

a) For gas and LPG, material exported, re-exported through sea checkpoint:

a.1) When gas and LPG, materials are carried in the customs supervision area at the export, re-export checkpoint, customs officers shall clearly record number of the transport vehicle of gas and LPG, material of export, re-export through checkpoint ,sign, stamp and date in confirmation box of supervision Customs on declaration of exported goods;

a.2) The basis for determining gas and LPG, exported material shall be the declaration of exported goods which has been carried out customs procedures and certified by Sub-department of Customs at the export checkpoint : "Goods have been through the supervision area ", and bill of lading of loading goods on exit vehicles;

b) For gas and LPG, material exported, re-exported through the checkpoint of international air, international railway, it shall be declaration of exported goods which has been carried out customs procedures and certified by Sub-department of Customs at the export checkpoint: "Goods have been through the supervision area ", and determination documents of loading goods on exit vehicles;

c) For gas and LPG, material exported, re-exported through the checkpoint of international road, international waterway, transshipment port,  transshipment area, it shall be the declaration of exported goods which has been carried out customs procedures and certified by Sub-department of Customs at the export checkpoint : "Goods have been exported”;

d) For gas and LPG, material exported, re-exported which are put into bonded warehouses, it shall be the declaration of exported goods which has been carried out customs procedures and certified by Sub-department of Customs managing the bonded warehouses  “Goods have been put into bonded warehouses “

11. If the volume of gas and LPG, actually imported or exported materials has a difference from the volume of gas and LPG, materials used for tax calculation which is  the volume of actual import or export; value actually paid for the shipment of gas and LPG, exported or imported materials recorded on the invoice but consistent with the tolerance of gas and LPG, materials recorded on the contract due to the nature of the goods, the volume of gas and LPG, materials for tax calculation shall be determined on the basis of the value certified by assessors for the shipment of gas and LPG, material of export, import and tariffs of each item.

If the unit of volume of the shipment is m3 or barrel, in customs declaration, traders shall convert it into ton in accordance with law.

12. If traders prescribed in Clause 3, Article 2 of this Circular buy gas and LPG, material of traders who have certifications of eligibility for export, import gas and LPG, material, the traders shall carry out the customs procedures under the provisions on imported goods for business.

...

...

...

13. Traders having the Certificates of eligibility of export, import of gas and LPG are entitled to entrust other traders (who have Certificates of eligibility of export, import of gas and LPG) to import, export and temporarily import for re-export gas and LPG, materials according to current regulations of law.

14. The loss ratio for import, export, preservation, storage:

It shall be complied with the regulations of the Ministry of Industry and Trade. If the Ministry of Industry and Trade has no provisions, it shall be determined based on the assessment result announcement on volume of gas and LPG, materials of assessors. Any doubt on the results of the assessment shall be handled in accordance with the provisions of Point c, Clause 5 of this Article.

15. Determination of peculiar exported and imported goods:

In addition to exported or imported goods under the current regulations, there is also separate import of commodity Propane LPG and commodity butane LPG:

a) Traders registering for temporary import for re-export must meet the following conditions:

a.1) When importing:  Propane LPG and Butane LPG must be imported synchronously and separately;

a.2) During storage in Vietnam and before export: Propane LPG and Butane LPG shall be stored in separate tanks or in the same tanks with import goods for sales, import goods for production of the same type.

a.3) When exporting: Propane LPG and Butane LPG shall be pumped directly from the separate storage tank to transport vehicles (stored in separate tanks) to export abroad.

...

...

...

b.1) When importing: Propane LPG and Butane LPG must be imported synchronously and separately;

b.2) during storage in Vietnam and before export:

b.2.1) Propane LPG and Butane LPG shall be stored in separate tanks, or

b.2.2) Propane LPG and Butane LPG shall be stored in the same tanks with import goods for sales, temporary import goods for re-export of the same type.

b3) When exporting: Propane LPG and Butane LPG shall be processed in a dedicated tank before being pumped to transport vehicles (stored in the same tank) to export abroad...

Chapter 2

SPECIFIC PROVISIONS

Section 1: CUSTOMS PROCEDURES FOR GAS AND LPG, IMPORTED, TEMPORARILY IMPORTED MATERIAL

Article 5. Location of customs procedures

...

...

...

2. For gas and LPG, materials to re-export temporarily imported for re-export to traders in accordance with provisions in Clause 3, Article 2 of this Circular, the traders buying gas and LPG, import materials shall carry out the import procedures at the Sub-department of Customs managing traders.

Article 6. Customs dossiers

1. Submitted documents:

- The customs declaration sheet: 02 originals;

- The purchase contracts of gas and LPG, materials or documents having the same legal value: 01 snapshot stamped and certified by traders;

- The commercial Invoice: 01 original;

- The written registration for volume assessment: 01 snapshot stamped and certified by traders;

- The written registration for state inspection for quality of gas and LPG, materials for gas and LPG, materials on the list of goods under state inspection for quality (except gas and LPG, temporary import material for re-export): 01 snapshot stamped and certified by traders;

- The bill of lading or other transport documents having the same value as prescribed by law (except gas and LPG, re-export materials for traders defined in Clause 3, Article 2 of this Circular): 01 snapshot stamped and certified by traders;

...

...

...

If traders carry out the procedures at the first time at Sub-department of Customs, the following documents shall be submitted:

- Certificate of eligibility for export and import of gas and LPG, materials issued by the Ministry of Industry and Trade: 01 snapshot stamped and certified by traders (applied to temporary import declarations);

- Certificate of Origin

2. In case of suspicion for submitted snapshot documents specified in paragraph 1 of this Article, the Sub-department of Customs shall request traders to present the original for inspection and comparison.

3. Deadline of submission of documents to the Sub-department of Customs of traders shall be as follow:

The above documents must be submitted upon registration of customs declarations, except for the following documents:

a) Volume assessment certificate: Must be submitted within 08 (eight) working hours since the pumping of gas and LPG, material from transport vehicles to the warehouse or to other means of transport to continue to transport inland;

b) Notification of state inspection results of quality of gas and LPG, import, temporary import materials,: Must be submitted within seven (07) working days after the pumping of gas and LPG, materials from transport vehicles to warehouse or to other means of transport to continue to transport inland;

c) The commercial invoice:

...

...

...

c.2) When registering for customs declaration sheet, in case of no official price, traders shall pay tax in accordance with Clause 8, Article 20 of Circular No. 128/2013/TT-BTC dated September 10, 2013.

Submission deadline of the original commercial invoice shall be within thirty (30) days from the date of registration of the customs declaration sheet;

c.3) If gas and LPG, import, temporary import materials are in 01 (one) commercial invoice (original), the traders and customs officers shall implement as follows:

c.3.1) for gas and LPG, import material: Customs officers shall store the original commercial invoice submitted by traders in the import dossier;

c.3.2) for gas and LPG, temporary import material: Customs officers shall store the snapshot of the commercial invoice submitted by traders (signed by the director or persons authorized by the director) in the temporary import dossier and clearly record in the temporary import declaration of content "original commercial invoice has been stored in the import dossier of gas and LPG, materials according to the customs declaration sheet No ... day ... month ... year ... ".

Article 7. Deadline for paying tax for Gas and LPG, material temporarily imported for re-export

1. Tax of gas and LPG, materials temporarily imported for re-export must be paid before the completion of procedure for temporary import of gas and LPG, materials;

2. In case of not paying taxes, if credit institutions underwrite the payable amount of tax and meet the conditions specified in Clause 2, Article 21 of Circular No. 128/2013/TT-BTC dated September 10, 2013, it shall be applied the deadline for tax payment under the guarantee duration but within fifteen (15) days from the date of expiration of the temporary import for re-export (not applicable to extend the duration for temporary import for re-export) and shall not pay the late payment interest in the guarantee duration.

3. In case of re-export outside the guarantee duration, late payment interest must be paid from the date of expiry of the guarantee to the date of re-export or to the day of tax payment (if the date of tax payment is before the date of re-export) as prescribed law.

...

...

...

Article 8. Responsibilities of Sub-department of Customs carrying out procedures for import, temporary import; Sub-department of Customs managing traders in buying gas and LPG, materials as prescribed in paragraph 3 of Article 2 of this Circular

1. Seal the warehouses, containers of gas and LPG, materials after traders complete pumping gas and LPG, materials in warehouses, transport means as prescribed in Clause 1, Article 4 of this Circular.

2. Consider and accept the extension as prescribed in paragraph 8 of Article 4 of this Circular based on the written request for permission for extension of storage in Vietnam of gas and LPG, material of temporary import for re-export, Sub-department of Customs (at the place of procedure for temporary import) shall. The Head of the Sub-department of Customs shall sign and stamp on the written request for permission of traders and store the documents as prescribed.

3. Establish the tracking sheet, subtract back during re-export procedures based on the volume of gas and LPG, material of temporary import on the written declarations. Volume subtracted back shall be the actually exported volume based on the volume certificates of assessors.

4. Comply with the provisions of Point e, Clause 4, Article 16 of the Government‘s Decree No. 127/2013/ND-CP dated October 15, 2013 for gas and LPG, import materials that do not meet the requirements for import quality under the decision of the state inspection agencies for quality.

If gas and LPG, materials for temporary import for re-export are stored together with gas and LPG, business materials of the same type, if the state inspection agency of quality notify the state inspection results of the quality of shipment that does not meet the quality requirements,  re-export procedures (including old and new) shall be carried out within the duration prescribed in law.

5. Monitor traders to settle tax on the provisional import declaration within prescribed duration; settle tax and reimburse tax for the provisional import declaration in accordance with Article 9 of this Circular; handle issues related to tax obligations and violations (if any) in accordance with current regulations.

6. Report to the Customs Departments in province, city directly managing of gas and LPG, import materials, result of settlement of tax on the provisional import declaration (in the form HQ01/2014-NK (LPG) -CCHQ; HQ02/2014-TKTKNK (LPG) -CCHQ Appendix enclosed herewith this Circular) on the last working day of each month,

7. Summarize and report to the General Department of Customs on gas and LPG, import materials, result of settlement  of tax on the provisional import declaration (Form HQ03/2014-NK (LPG) -CHQ, HQ04/2014-TKTKNK (LPG) -CHQ Appendix enclosed herewith this Circular)quarterly, on 05 of the first month of the following quarter, based on report on gas and LPG, import and temporary import materials, result of settlement  of tax on the provisional import declaration Sub-departments of Customs under (Responsibility of Customs Departments in province, city ).

...

...

...

1. Ensure the intact seal of customs for warehouses, containers of gas and LPG, import materials, pending notification of assessment result, state inspection result on the quality of the shipment;

2. Comply with the provisions of Point e, Clause 4, Article 16 of the Government ‘s Decree No. 127/2013/ND-CP dated October 15, 2013 if the inspection agency notifies the state inspection results on quality of gas and LPG , import materials that do not meet the import requirements.

If gas and LPG, materials for temporary import for re-export are stored together with gas and LPG, business materials of the same type, if the state inspection agency of quality notifies the state inspection results of the quality of shipment that does not meet the import requirements, maintain the intact customs seal (if any), intact gas and LP, materials (including both old and new - if any) and the procedure for re-export (including old and new) within the prescribed duration of law.

3. Settle tax on the import declaration as prescribed.

4. Summarize and report to the General Department of Customs on gas and LPG, import materials, result of settlement of tax on the import declaration (Form HQ05/2014-NK (LPG) -TN, HQ06/2014-TKTKNK (LPG)_TN Appendix enclosed herewith this Circular) quarterly, on 02 of the first month of the following quarter,

Article 10. Tax reimbursement, non-collection of tax for temporary import customs declaration sheet.

Procedures for tax reimbursement , non-collection of tax of gas and LPG, materials for temporary import for re-export shall comply with the provisions of Article 118, Article 126, Article 127, Article 128, Article 129 of Circular No. 128/2013/TT-BTC dated October 09, 2013.

Section 2: CUSTOMS PROCEDURES FOR GAS AND LPG, EXPORTED AND RE-EXPORTED MATERIAL

Article 11. Location of customs procedures

...

...

...

2. Customs procedures for Gas and LPG, re-export materials shall be carried out at Sub-department of Customs at the place of procedure for temporary import of such shipment of gas and LPG, materials; or at the Sub-department of Customs outside the checkpoint area where traders have inland depots of gas and LPG, materials of import for re-export.

3. The checkpoint to export Gas and LPG, exported and re-exported material abroad shall be the international checkpoint.

Article 12. Customs dossiers

1. Customs dossiers for export of gas and LPG, materials shall include:

Submitted documents:

- The export customs declaration sheet: 02 Originals;

- Sales contract and contract appendix (if any): 01 snapshot stamped and certified by traders;

- The commercial Invoice: 01 Originals;

- The document citing the origin of gas and LPG, export materials (imported by traders or produced, processed): 01 Originals;

...

...

...

- Volume assessment Certificate for the case specified at Point a, Clause 3, Article 3 of this Circular: 01 snapshot stamped and certified by traders;

- Quality assessment Certificate or test result sheet of traders of gas and LPG, materials (traders shall take responsibility before law for the content test result sheet): 01 snapshot stamped and certified by traders.

b) In case of suspicion for submitted snapshot documents specified at Point a, Clause 1 of this Article, the Sub-department of Customs shall request traders to present the original for inspection and comparison.

2. Customs dossiers for re-export of gas and LPG, materials shall include:

Submitted documents:

- The export customs declaration sheet: 02 Originals;

- The import customs declaration sheet of temporary import shipment: 01 snapshot stamped and certified by traders;

- Sales contract and contract appendix (if any): 01 snapshot stamped and certified by traders;

- Certificate of eligibility for export and import of gas and LPG, materials: 01 snapshot stamped and certified by traders (first-time submission);

...

...

...

- Quality assessment Certificate or test result sheet of traders of gas and LPG, materials (traders shall take responsibility before law for the content test result sheet): 01 snapshot stamped and certified by traders.

b) In case of suspicion for submitted snapshot documents specified at Point a, Clause 2 of this Article, the Sub-department of Customs shall request traders to present the original for inspection and comparison.

Article 13. Responsibilities of Sub-department of Customs at the place of procedures for export, re-export of gas and LPG, materials

1. Inspect the outside status of the cavity of gas and LPG, material of the transport vehicle, in case of no suspicion and meeting the conditions of the customs seals, the trader shall pump gas and LPG, material in the transport vehicle...

If the volume is determined by benchmark, customs officers must inspect the inside status of the cavity of gas and LPG, materials before traders pump gas and LPG, materials.

2. Seal the cavity of the transport vehicle as prescribed after traders finish pumping gas and LPG, material in cavity of the transport vehicle,(by customs officers ).

3. make a transfer note of gas and LPG, re-export materials and seal the re-export dossiers under the provisions on goods of border-gate transfer ; the transfer note of goods must be described specifically the goods status (names, categories, weight); date, time, transport vehicle gas and LPG, the starting material; names, symbols, characteristics of the vehicle; transport road; customs seals; monitor feedback from  Sub-department of Customs in export checkpoint, Sub-department of Customs managing traders specified in paragraph 3 of Article 2 of this Circular if gas and LPG, materials are re-exported through a checkpoint which is different from the checkpoint of the procedures for re-export abroad or gas and LPG, materials re-exported as prescribed in paragraph 3 of Article 2 of This Circular,.

4. Take charger and cooperated with Sub-department of Customs at the export checkpoint to transfer, manage and monitor the transport of gas and LPG, materials of temporary import for re-export

5. Report to Customs Departments in province, city directly managing gas and LPG, export materials (in the form HQ07/2014-XK (LPG ) -CCHQ Appendix enclosed herewith this Circular) on the last working day of each month (by Sub-department of Customs).

...

...

...

Article 14. Responsibilities of Sub-department of Customs at the export checkpoint; Sub-department of Customs managing traders to buy gas and LPG, materials as prescribed in paragraph 3 of Article 2 of this Circular:

1. Gas and LPG, re-export materials through international checkpoint shall be as follows:

a) Receive the transfer note and customs dossiers (fax) transferred by the Sub-department of Customs of re-export procedures;

b) Inspect the customs seal of tanks, cavity of gas and LPG, material of transport vehicles. If the seal is intact, supervise the export through checkpoint; ensure the entire shipment be exported across the border;

c) Request the customs declaring carry out assessment of volume, weight, type of the shipments if detecting the seal which is not intact or forged or with signs of violation of the change of volume, weight, type of gas and LPG, material, (by the Director of Sub-department of Customs) If the assessment results match the dossiers, record in writing of confirmation,, monitor the export through the checkpoint. If the assessment results have changes in volume, weight, type, make offence notice and handle according to law;

d) Transfer shipment dossiers to Sub-department of Customs at the place of the procedures for re-export in accordance with the provisions of goods of border-gate transfer;

e) Inspect the vehicles under the provisions to detect smuggled goods or gas and LPG, materials which are not re-exported completely and brought back for to domestic consumption when the transport vehicles of gas and LPG, re-export materials return(by customs officers);

2. The amount of gas and LPG, material of 01 re-export declaration must be exported completely within 01 time through a checkpoint or to traders defined in Clause 3, Article 2 of this Circular.

Article 15. Responsibilities of the traders

...

...

...

2. Transport within right routes, right stop location, right time, right checkpoint registered with the customs authority and ensure the conditions of goods, customs seals if gas and LPG, materials are re-exported through a checkpoint which is different from the checkpoint of the procedures for re-export. Time for transport gas and LPG, materials after they are pumped to transport vehicles of gas and LPG, re-export materials to re-export checkpoint shall be within 05 (five) days

In case of failure of transport within right route, right time due to objective reasons, traders must notify in writing to the Sub-department of Customs where the declaration is registered and Sub-department of Customs at the export checkpoint for supervision.

3. Summarize to report to the General Department of Customs on gas and LPG, export materials (in the form HQ09/2014-XK (LPG) - TN Appendix enclosed herewith this Circular). quarterly, on 02 of the first month of the following quarter.

Section 3. CUSTOMS PROCEDURES FOR GAS AND LPG, TEMPORARILY IMPORTED MATERIALS FOR DOMESTIC CONSUMPTION

Article 16. Location of customs procedures

Transfer procedures for domestic consumption of gas and LPG, materials shall be carried out at the Sub-department of Customs where the temporary import declaration is registered.

Article 17. Customs dossiers:

- The written form of transfer to domestic consumption of gas and LPG, materials of Traders: 01 Originals;

- The export customs declaration sheet: 02 originals. In enclosed document box on the declaration of imported goods, traders shall clearly record gas and LPG, material transferred to domestic consumption of temporary import declarations No ...;

...

...

...

- The written registration for state inspection for quality of gas and LPG, materials (for cases of temporary import without state inspection of quality) or Notice of state inspection results of quality of gas and LPG, materials during procedures for temporary import: 01 snapshot stamped and certified by traders.

Article 18. Responsibilities of Sub-department of Customs at the place of procedures for transfer to domestic consumption of gas and LPG, materials

1. Carry out the customs procedures for the shipment of gas and LPG, material transferred to domestic consumption as prescribed for imported goods for sales based on the written permission of domestic consumption of Customs Departments at the place of procedure for temporary import.

2. Charge and collect all kinds of taxes.

Article 19. Responsibilities of the traders

1. Comply with the provisions of Article 9 of this Circular.

2. Declare the criteria on import customs declaration sheet based on the contents of the temporary import customs declaration.

3. Fulfill tax obligations as prescribed by law

Section 4: CUSTOMS PROCEDURES FOR GAS AND LPG, MATERIALS EXPORTED, IMPORTED BY DEDICATED PIPELINE

...

...

...

1. For determination of the amount of gas and LPG, import materials:

a) Export traders (exporter) must install flow meters of gas and LPG, materials to determine the total amount of gas and LPG, export materials and import traders must install flow meters of gas and LPG, material to determine the total amount of gas and LPG, import materials, namely:

a.1) Installation location of the flow meter of gas and LPG, export and import materials shall be defined as follows:

A.1.1) for traders exporting gas and LPG, material: Flow meter of gas and LPG, export materials shall be installed at the beginning section of the pipelines of gas and LPG, materials (ground sections of the underground pipelines).

a.1.2) for traders importing gas and LPG, material: Flow meter of gas and LPG, import materials shall be installed at the beginning section of the pipelines of gas and LPG, materials (ground sections of the pipelines to the plant).

a.1.3) In case of installation of parallel pipelines (branch pipelines) with or without flow meter of gas and LPG, materials through the branch pipelines, gas and LPG, materials must be ensured to be supplied through only one branch pipelines The remaining branch pipelines must be locked valve and customs sealed.

b) Settle tax of gas and LPG, material on the export declarations of gas and LPG, material according to the pipelines:

Traders exporting gas and LPG, materials shall settle tax of gas and LPG, export materials and gas and LPG, import materials based on:

b.1) The tolerance of compression of gas and LPG, materials (including loss and leakage rates of gas and LPG, materials on the pipelines) shown by traders exporting gas and LPG, materials;

...

...

...

b.3) The export declaration;

b.4) The import declaration;

B.5) If the amount of gas and LPG, export materials have not been suitable with total amount of gas and LPG, import materials of import traders on the same pipeline, traders exporting gas and LPG, materials are entitled to declare additionally as prescribed by law;

b.6) Certification record of meter index of traders exporting gas and LPG, materials and traders importing gas and LPG, materials.

2. For principles of monitoring and management:

a) The total amount of gas and LPG, material shown on the meter of the providers (sellers) shall be equal to that of importer(buyer) plus the amount of lost gas and LPG, material and the amount of deposited gas and LPG, material on pipelines, exporters shall bear fully responsibility before the law if any fraud is detected.

b) The flowmeter of gas and LPG, materials must be inspected, certified, sealed by state measurement standard bodies and periodically inspected in accordance with the legislation on customs, only requested for assessment in case of suspicion or goods are selected in red by risk management system. The Director of Sub-department of Customs shall decide the physical verification, time, the number of times of confirmation of the meter index in the given time to inspect the assessment and notify the involved traders. Results of the assessment shall be a basis for recording the inspection results. Independent  assessors assigned agreedly by customs authority and Traders. In case of disagreement, customs authority shall assign the Independent  assessors.

c) Monitoring for gas and LPG, materials through customs supervision area shall comply with regulations, in addition to the following content:

c.1) the assessment results of the independent assessors shall be based on in case of suspicion or goods selected red by risk management system;

...

...

...

c.3) For the shipment exempted from physical inspection, if detecting the shipments with signs of violation, the Director of Sub-department of Customs shall decide to inspect physically the shipment;

c.4) For shipment under physical inspection, customs officer shall base the assessment results of volume, weight, types of the shipment and state inspection results on the quality (if any) of the shipments certified on the customs declarations, to record the inspection results on the goods inspection result sheet.

Article 21. Location of customs procedures

At Sub-department of Customs managing export and import traders of gas and LPG, materials.

Article 22. customs dossiers

A set of customs dossiers as prescribed for gas and LPG, export and import materials

Article 23. Responsibilities of traders

1. For exporters:

a) Before providing gas and LPG, materials for importers of gas and LPG, materials on the same pipeline, exporters shall implement as follows:

...

...

...

a.2) If export declarations, import declarations of gas and LPG, materials are registered per month, the exporters and import traders shall agree to choose one day of the month according to the written agreement on registration for the declarations for export and import of gas and LPG, materials based on the contract or the expected consumption, tax payment according to the provisions of Article 99 of Circular 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance;

a.3) If export declarations are registered one time in contract which does not exceed one year to export gas and LPG, material many times, traders exporting gas and LPG, materials and traders importing gas and LPG, material shall agree to choose one day for registration of the declaration for each month. Traders exporting gas and LPG, materials declare gas and LPG, materials in accordance with the meter index of traders importing gas and LPG, material on the day traders importing gas and LPG, material certify the index of the flowmeter of gas and LPG, material located at Trader importing gas and LPG, materials;

b) Traders exporting gas and LPG, materials and traders importing gas and LPG, material shall agree the time to certify the meter index to settle tax on the export declaration of gas and LPG, materials when the contract terminates. Based on such written agreement, traders exporting gas and LPG, material shall notify in writing to the managing Sub-department of Customs in 03 (three) working days before the certification time of the meter index;

c) Certification time of the meter index shall be the basis for calculating the amount of gas and LPG, materials from such time to certification time of the next meter index;

d) Traders exporting gas and LPG, materials shall base on actual pipeline of gas and LPG, material, physical properties of each type of gas and LPG, materials to establish the tolerance levels of compression pressure of gas and LPG, materials (including loss amount of gas and LPG, material) lost in the pipeline in accordance with the actual tolerance levels and be responsible for such levels before the law. In case of suspicion, the Director of Sub-department of Customs shall request import traders to solicit the independent assessment of such levels;

dd) Change of underground pipelines such as maintenance, replacement or reassembling the underground pipelines of gas and LPG, materials for importers, exporters must comply with the provisions in points a .1, a.2, a.3 of this clause.

2. For traders importing gas and LPG, material:

Agree the first-time registration time of import declarations of gas and LPG, materials and the certification time of gas and LPG, materials by month and by year according to the written record of the parties as specified in point a.1, paragraph 1 of this Article.

Article 24. Responsibilities of Sub-department of Customs managing export and import traders of gas and LPG, materials.

...

...

...

2. Monitor the certification of the meter index of the import traders and exporters at the same time.

3. Register the customs declaration based on the contract or expected consumption at the start time of gas and LPG supply, material supply

4. Certify the meter index by month in the meter of export and import traders of gas and LPG, materials at the same time agreed and settle tax by month at the certification time of the meter index for the case both traders exporting gas and LPG, materials and traders importing gas and LPG, materials register the declarations by month.

5. certify the export declarations of gas and LPG, materials of traders exporting gas and LPG, materials according to the meter index of traders importing gas and LPG, materials; certify the import declaration of gas and LPG, materials of traders importing gas and LPG, materials according to the meter index of traders importing gas and LPG, materials. If traders exporting gas and LPG, materials register the declarations by year, export gas and LPG, materials by month.

6. Certify the meter index of traders exporting gas and LPG, materials and traders importing gas and LPG, materials at the same time according to the written agreement when the contract terminates.

7. Give customs clearance for shipments based on the invoices, vouchers issued from the seller and certification of the meter index of export and import traders, the assessment results of independent assessors.

Section 5: CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GAS AND LPG AND IN OFFSHORE WELLS

Article 25. Location of customs procedures

At the Sub-department of Customs managing the traders exploiting offshore wells.

...

...

...

Customs declaration and customs clearance shall comply with the provisions of Article 10, Article 17 of Chapter II of the Ministry of Finance Circular No. 22/2014/TT-BTC dated February 14, 2014 defining electronic customs procedures for commercial exports and imports.

Article 27. Selectivity of customs declaration.

a) All declarations of export, import gas and LPG registered through the declaration system of electronic customs through electronic customs must be selected yellow to inspect the dossiers as prescribed.

b) Customs Departments in province, city after receiving the violation report, shall direct and coordinate with the Risk Management Committee to select red for the violations. Simultaneously, direct the Sub-department of Customs related to:

- Supervise the sampling to inspect quality;

- Monitor the procedures for number inspection;

- Record the physical inspection results in accordance with the conclusions of the assessment Notice of quantity and quality of assessors.

Article 28. customs dossiers

A set of customs dossiers as prescribed for export and import gas and LPG. For commercial invoice, traders are entitled to extend the submission time of the original within 30 days from the date of registration of customs declarations. At the time of registration of the declaration, traders are entitled to use the Proforma Invoice to declare.

...

...

...

1. Comply fully with the provisions of the customs legislation of the responsibilities of customs declarant;

2. Ensure the facilities, equipment and information to meet the requirements of exchange of electronic data to customs authorities;

3. Update fully and accurately the data according to the criteria of the system of electronic customs declarations; ensure the accuracy and truthfulness and consistency between customs dossiers and declaration data;

4. Sample goods according to the decision of the Heads of the Sub-Departments;

5. Keep secret the names, passwords and other relevant information that have been provided by customs authorities. Commit to use the names and passwords to access the computer network at the customs authorities to make declaration, Do not damage the system of computer and data of the customs authorities, take responsibility before law and pay for all costs of recovery and repair in case any damage is caused to the system.

6. Present record book of figures of export, import gas and LPG to Sub-department of Customs managing Traders extracting offshore wells quarterly.

Article 30. Responsibilities of Sub-department of Customs managing the traders extracting offshore wells.

1. Staff shall be arranged to watch the system constantly during business hours to inspect the declaration data, the number of the declaration shall be notified, feedback shall be given to traders to ensure accuracy, quickness and timeliness. Measures to ensure the data security and safety, such as data backup, anti-virus, … shall be taken.

2. Customs officers tasked with using the system shall ensure the confidentiality of name and password assigned, use the program functions correctly as assigned;

...

...

...

4. The Director of Sub-department of Customs shall decide to extraordinarily physically inspect the goods to assess the compliance with the customs legislation of trades or in case of detection of shipment with signs of violation of customs legislation.

If the shipment must be inspected physically: procedures for customs procedures must be complied with customs procedures for the current commercial exports and imports.

Article 31. The tax policy and procedures for tax administration:

Policies and procedures of tax administration and the current guiding documents shall be complied, in addition, there are a number of separate provisions below:

1. Deadline for paying tax shall be 30 (thirty) days from the date of declaration registration.

2. Tax rates, tax exchange rates shall be complied with in accordance with regulations of law on taxation, taking effect at the time of registration of the declaration.

Section 6: CUSTOMS PROCEDURES FOR GAS AND LPG, BUSINESS MATERIALS OF BORDER-GATE TRANSFER

Article 31. customs procedures

1. Gas and LPG, business materials of border-gate transfer shipped directly from the exporting country to importing countries through Vietnam’s checkpoint shall be exempted from customs procedures.

...

...

...

3. Gas and LPG, materials shipped from exporting country to importing countries through Vietnam’s checkpoint  and carried to bonded warehouses, cargo transshipment area at Vietnam ports, customs procedures shall be carried out under the provisions for goods brought into or out of bonded warehouses, cargo transshipment area in Vietnam port.

Section 7: CUSTOMS PROCEDURES FOR TRANSITTED GAS AND LPG, MATERIALS

Article 32. Customs procedures

1. The customs procedures for transited gas and LPG, materials in transit must be carried out at the customs head office at the first importing checkpoint and the last exporting checkpoint.

2. Gas and LPG, materials transited not through the land territory shall be stored in the checkpoint area.

3. Transited gas and LPG, materials stored outside the checkpoint area or through the land territory must be obtained the permission from the Ministry of Industry and Trade.

4. Submitted documents for the customs procedures of transited gas and LPG and materials shall include:

a) The declaration of transited gas and LPG, materials submitted to customs authority at checkpoint by the declarant or his representative for transited gas and LPG, materials gone straight; transited onto the same means of transport of road, railway, river and sea: 01 Originals;

b) The customs declaration (02 originals) of transited Gas and LPG, materials and the declaration (01 original) of transited Gas and LPG, materials submitted to customs authority  at checkpoint by the declarant or his representative for transited gas and LPG, material which must be stored or changed the means of transport.

...

...

...

customs authority at checkpoint where gas and LPG , materials are transitted shall receive the declaration of transitted gas and LPG, materials or the customs declaration of the shipment of transited Gas and LPG, materials, seal the places of goods and certify the status quo of gas and LPG, materials on the declaration of gas and LPG, materials and the customs declaration (for the case of customs declaration) and give it to the transport drivers to submit to the customs authority where the goods are transited;

2. If transited gas and LPG, materials need not to be sealed, the transporter, the customs declarant, the customs officer accompanying (if any) shall ensure the status quo of goods from the checkpoint where gas and LPG, materials are transited to the checkpoint where gas and LPG, materials are exited the country;

3. The customs authority at checkpoint where gas and LPG, material are exited shall receive the declaration or customs declaration transferred to by the customs authority  at checkpoint where gas and LPG, materials are transited, inspect the status of customs seals or the status quo of gas and LPG, material for comparison with the contents certified by the customs authority at the checkpoint  where goods are transited on the goods declaration or transit customs declarations to carry out the exit procedure.

4. In case of a majeure accident, incident which causes a shift on the customs seal or change of the status quo of gas and LPG, material, the transporter, the customs declarant, the customs officer accompanying (if any) must apply measures to limit losses and immediately notify the nearest People's Committees at commune level to make a written confirmation record of the current conditions of gas and LPG, materials.

Article 34. Responsibilities of the traders

1. Ensure the status quo of gas and LPG, materials, customs seals and customs dossiers during transport to the exit checkpoint.

2. Transport in right routes, right stops, and right time, right checkpoint which are registered with the customs authorities. Time for transport of gas and LPG, materials after they are pumped to transport vehicles of transited gas and LPG, materials to transit checkpoint shall be within 05 (five) days

In case of failure of transport within right route, right time due to objective reasons, traders must notify in writing to the Sub-department of Customs where the declaration is registered and Sub-department of Customs at the transit checkpoint for supervision.

3. Settle tax on customs declaration sheet of transited gas and LPG, materials as prescribed.

...

...

...

Article 35. Customs procedures

1. Import materials for production and process of gas and LPG to export shall comply with provisions on management of import raw materials for the production of exported goods in the Ministry of Finance’s Circular No. 196/2012/TT-BTC dated November 15, 2012 providing guidance on electronic customs procedures for commercial exports and imports and the Ministry of Finance’s Circular No. 128/2013/TT-BTC dated September 10, 2013.

For customs dossiers: In addition to the submitted and presented papers according to the regulations for the import raw materials for the production of exported goods, traders must submit and present the relevant documents as prescribed in Article 6 This Circular (unless the written result notice or the written registration of state inspection for quality of imported raw materials which are not required to be submitted), the plan registration of production, process, import of the material and consumption of petrol, oil of traders, certified by the Ministry of Industry and Trade (01 snapshot from the original stamped and certified by traders; present the original for customs officers to inspect and compare).

2. Imported materials for production and process of gas and LPG for domestic consumption shall comply with the provisions of Chapter II of this Circular.

Section 2: CUSTOMS PROCEDURES FOR IMPORTED MATERIAL FOR outward processing GAS AND LPG

Article 36. customs procedures

Import materials for outward processing gas and LPG shall comply with the provisions of the Ministry of Finance’s Circular No. 117/2011/TT-BTC dated August 15, 2011 providing guidance on customs procedures for goods processed with foreign traders.

For customs dossiers: In addition to the presented and submitted papers in accordance with the provisions for processed goods with foreign traders, traders must submit and present the relevant documents as prescribed in Article 6 of this Circular (except the written result notice or written registration of state inspection for quality of imported materials which are not submitted).

Chapter 3

...

...

...

Article 37. Effect

This Circular takes effect from July 11, 2014.

Article 38. Implementation organization

1. Tax policy for exported and imported gas and LPG; imported materials for production and process of gas and LPG; imported materials for outward processing of gas and LPG shall comply with the guidance in Circular No. 128/2013/TT-BTC for each type, each corresponding case.

2. When the customs procedures are commenced on VNACCS system, the provisions of the Ministry of Finance’s Circular No. 22/2014/TT-BTC dated February 14, 2014 shall be complied.  If there is a difference between this Circular and Ministry of Finance’s Circular No. 22/2014/TT-BTC dated February 14, 2014 of, the provisions of the Ministry of Finance's Circular No. 22/2014/TT-BTC dated February 14, 2014 shall be complied.

3. During the implementation, if the relevant documents mentioned in this Circular are amended, supplemented or replaced, the newly amended, supplemented or replaced documents shall be complied.

4. The Director of the General Department of Customs shall direct the Director of the Department of provinces, cities to manage, monitor and commence the contents prescribed in this Circular. Any problems arising in the course of implement should be reported to the Ministry of Finance (through the General Department of Customs) for research and solving./. 

...

...

...