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THE
MINISTRY OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.
62/2012/TT-BTC
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Hanoi,
April 17, 2012
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CIRCULAR
PROVIDING
CUSTOMS PROCEDURES APPLICABLE TO PETROL AND OIL PURCHASED ABROAD TEMPORARILY
IMPORTED IN EXCHANGE FOR PETROL AND OIL PURCHASED AND RE-EXPORTED TO LAOS FROM
DUNG QUAT OIL REFINERY
Pursuant to the Law on
Customs No. 29/2001/QH10 on June 29, 2001, and the Law No. 42/ 2005/QH11 on
June 14, 2005, amending and Supplementing a Number of Articles of the Law on
Customs;
Pursuant to the Law on Export
Duty and Import Duty No. 45/ 2005/QH11 on June 14, 2005:
Pursuant to Law on Tax
Administration No. 78/2006/QH11;
Pursuant to the Government's
Decree No. 12/2006/ND-CP on January 23, 2006, detailing the Commercial Law
applicable to international trading and trading agency, processing and transit
of goods with foreign parties;
Pursuant to the Government's
Decree No. 84/2009/ND-CP on October 15, 2009, on petrol and oil trading;
Pursuant to the Government's
Decree No.118/2008/ND-CP on November 27, 2008, defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
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At the proposal of the
General Department of Customs;
The Minister of Finance
prescribed customs procedures applicable to petrol and oil purchased abroad
temporarily imported in exchange for petrol and oil purchased and re-exported
to Laos from Dung Quat oil refinery.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of
regulation
This Circular prescribes customs
procedures applicable to petrol and oil purchased abroad temporarily imported
in exchange for petrol and oil purchased and re-exported to Laos from Dung Quat
oil refinery.
Article 2. Subjects of
application
1. PetroVietnam Oil Corporation
(affiliated to Vietnam National Oil and Gas Group) and Vietnam National
Petroleum Group (hereinafter referred to as traders).
2. The Customs. The Ministry of
Finance
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CUSTOMS PROCEDURES APPLICABLE TO TEMPORARILY IMPORTED
PETROL AND OIL PURCHASED ABROAD
Article 3. Customs procedures
applicable to petrol and oil temporarily imported
1. The procedures applicable to
temporarily imported petrol and oil purchased abroad shall comply with Articles
3 and 4 of the Ministry of Finance’s Circular No. 165/2010/TT-BTC on October
26, 2010, prescribing customs procedures for the export, import, temporary
import for re-export and the transit of petrol and oil; import of materials for
production of petrol and oil; and import of materials for processing petrol and
oil for export.
2. The time limit for storing
petrol and oil purchased abroad and temporarily imported in Vietnam must comply
with Clause 3, Article 2 of the Ministry of Finance’s Circular No. 165/2010/
TT-BTC on October 26, 2010.
3. The customs declaration sheet
must specify the import type as "TN/HDXDTX."
Article 4. Liquidation of
temporary import customs declaration sheets
1. Traders must liquidate the
volume of petrol and oil purchased abroad and temporarily imported in exchange
for petrol and oil purchased from Dung Quat oil refinery and re-exported to
Laos.
2. The liquidation specified in
Clause 1, Article 4 of this Circular must be made for each temporary import
customs declaration sheet.
3. The time limit for submitting
liquidation dossiers is 15 days after the end of the period for storing goods
in Vietnam as prescribed in Clause 2 Article 3 of this Circular.
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a/ The trader's application for
liquidation of the temporary import declaration sheet: 1 original;
b/ The temporary import customs
declaration sheet: 1 original;
c/ The re-export customs
declaration sheet: the originals;
d/ The monitoring and exclusion
sheet: 1 original;
e/ The petrol and oil trading
contract between the trader and Dung Quat oil refinery: 1 original;
f/ the petrol and oil sale
invoice: 1 original.
Article 5. Responsibilities
of traders for temporarily imported petrol and oil
1. Carrying out temporary import
procedures for petrol and oil purchased abroad as prescribed in Article 3 of
this Circular, and Clauses 1, 2 and 3, Article 6 of the Ministry of Finance’s
Circular No. 165/2010/TT-BTC on October 26, 2010.
2. Liquidating temporary import
declaration sheets as prescribed in Article 4 of this Circular.
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4. For petrol or oil temporarily
imported of which the type or quantity is different, or petrol or oil
temporarily imported of which the type or quantity is different is consistent
but not being re-exported or not being completely re-exported, and sold domestically,
the traders must follow Article 2 of the Ministry of Finance’s Circular No.
126/ 2011/TT-BTC on September 7, 2011.
Article 6. Responsibilities
of the Customs
1. The Customs Sub-Departments
that carry out procedures for petrol and oil must:
a/ Carry out procedures for
temporarily importing petrol and oil purchased abroad as prescribed in Article
3 of this Circular, and Article 5 of the Ministry of Finance’s Circular No.
165/2010/TT-BTC on October 26, 2010;
b/ Monitor the deadline for
submitting the liquidation dossiers of traders, and liquidate temporary import
declaration sheets as prescribed in Article 4 of this Circular; settle issues
related to tax liability and violations (if any) under current law provisions;
c/ Report the liquidation of
temporary import declaration sheets to the provincial Customs Departments in
charge (under the from HQ 01- CCTKTKTN promulgated together with this Circular)
on the 30th every month.
2. The provincial Customs
Departments
Make and submit the reports on
the liquidation of temporary import declaration sheets (under the from HQ 02-
CCTKTKTN promulgated together with this Circular), enclosed with the Customs
Sub-Departments' reports, to the General Department of Customs on the 5th of
the first month of the succeeding quarter, based on Customs Sub-Departments'
reports on the liquidation of petrol and oil temporary import declaration
sheets.
Chapter III
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Article 7. Customs procedures
for re-exporting petrol and oil
1. The procedures for
re-exporting petrol and oil purchased from Dung Quat oil refinery must comply
with Article 8, and Points 2.1 and 2.2, Clause 2, Article 9 of the Ministry of
Finance’s Circular No. 165/2010/TT-BTC on October 26, 2010. The type and volume
of petrol or oil purchased from Dung Quat oil refinery and re-exported to Laos
must match those of the petrol or oil actually imported.
2. Apart from the documents
specified in Points 2.1 and 2.2, Clause 2, Article 9 of the Ministry of
Finance’s Circular No. 165/2010/ TT-BTC on October 26, 2010, a trader must
submit the following documents:
a/ The petrol and oil purchase
contract between the trader and Dung Quat oil refinery: 1 certified true copy
(the original must be presented to the customs officer for comparison);
b/ The Petrol and oil sale
invoice: 1 original.
3. The customs declaration sheet
must specify the export type as "TX/HDXDTN."
Article 8. Responsibilities
of traders for re-exported petrol and oil
Carrying out the procedures for
re-exporting petrol and oil purchased from Dung Quat oil refinery as prescribed
in Article 7 of this Circular and Article 12 of the Ministry of Finance’s
Circular No. 165/2010/TT-BTC on October 26, 2010.
Article 9. Responsibilities
of the Customs
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a/ Carry out procedures for
re-exporting petrol and oil purchased from Dung Quat oil refinery as prescribed
in Article 7 of this Circular and Article 12 of the Ministry of Finance’s
Circular No. 165/ 2010/TT-BTC on October 26, 2010;
b/ Report the re-export of
petrol and oil to Laos to the provincial Customs Departments in charge ( under
the from HQ 03- CCTKTKTN promulgated together with this Circular) on the 30th
every month.
2. The provincial Customs
Departments must:
Make and submit the report on
the re-export of petrol and oil to Laos (under the from HQ 04- CCTKTKTN
promulgated together with this Circular), enclosed with the Customs
Sub-Departments' reports, to the General Department of Customs on the 5th of
the first month of the succeeding quarter, based on Customs Sub-Departments'
reports on the re-export of petrol and oil to Laos.
3. Customs Sub-Departments of
exporting border-gates:
The Customs Sub-Departments of
exporting border-gates (where petrol and oil are exported across the border)
must implement Clauses 1 and 3, Article 11 of the Ministry of Finance’s
Circular No. 165/2010/TT-BTC.
Chapter IV
IMPLEMENTATION PROVISIONS
Article 10. Effect
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The temporary import declaration
sheets "TN/ HDXDTX" registered within the effective period of this
Circular are permitted to carry on the exchange of petrol and oil purchased
from Dung Quat oil refinery for re-exporting to Laos until the end of the time
limit for liquidating temporary import declaration sheets as prescribed by law.
2. The General Department of
Customs shall be in charge and cooperate with PetroVietnam Oil Corporation
(affiliated Vietnam National Oil and Gas Group), Vietnam National Petroleum
Group and relevant provincial Customs Departments in reviewing and assessing
the implementation of this Circular and sending reports to the Ministry of
Finance in December 2012.
3. The General Department of
Customs shall instruct the directors of provincial Customs Departments,
PetroVietnam Oil Corporation (affiliated Vietnam National Oil and Gas Group) and
Vietnam National Petroleum Group in organizing, managing and monitoring the
implementation of this Circular.
During the course of
implementation, any problems arising ultra vires are recommended to be promptly
reported to the Ministry of Finance (via the General Department of Customs) for
consideration and settlement./.
FOR
THE MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan