Circular No. 88/2013/TT-BTC guiding the pilot customs procedures for the import and export of petrol and oil, and raw materials for petrol and oil preparation; and the preparation and type change of petrol and oil at Van Phong petroleum bonded warehouse

Article 1. Scope of application for ex-warehousing abroad at the request of This Circular guides the pilot customs goods owners as stated in purchase and sale procedures for the import and export of petrol contracts or contracts on the service of type and oil, and raw materials for petrol and oil FKDQJHIRUH[SRUWVSHFL¿FDOO\ preparation; and the preparation and type a/ Type change of petrol and oil may be change of petrol and oil at Van Phong petroleum permitted only with quantity and category bonded warehouse as prescribed in Article 1 of conformable with each purchase and sale the Prime Minister’s Decision No. 264/QD- contract or contract on the service of type TTg of January 30, 2013, on pilot operation change for export; and, of Van Phong petroleum bonded warehouse b/ The purchase and sale contract or contract (below referred to as Van Phong warehouse). on type change for export must specify the quantity and category of goods and their receipt

Article 2. Subjects of application place being an overseas port or place; and, 1. Major traders as prescribed in the c/ Petrol and oil of changed type for export Government’s Decree No. 84/2009/ND-CP of abroad may be neither re-imported nor sold October 15, 2009, on petrol and oil trading, domestically. and foreign traders (referred to as goods 2. Petrol and oil preparation is the process owners) having contracts on warehouse lease of mixing up petrol and oil products or or contracts on the service of preparation or VHPL¿QLVKHG SURGXFWV DGGLWLYHV DQG RWKHU type change of petrol and oil, permitted to preparations into petrol and oil products. put petrol and oil and raw materials into Van Phong warehouse for storage, preparation or Article 4. Particular provisions type change of petrol and oil; permitted to sell 1. Pumping of petrol and oil and raw materials petrol and oil or petrol and oil prepared at Van into and out of Van Phong warehouse Phong warehouse abroad or into the inland; or Petrol and oil and raw materials may only be permitted to sell petrol and oil abroad after type brought into and out of Van Phong warehouse change at Van Phong warehouse. after the procedure of registering warehousing 2. Van Phong petroleum bonded warehouse or ex-warehousing declarations is completed, limited liability joint-venture company (referred and are placed under customs supervision to as warehouse owner). according to regulations. The warehouse owner &XVWRPVRI¿FHV may pump petrol and oil or raw materials according to the following provisions: 4. Independent assessment companies. a/ On the basis of contracts with the goods

Article 3. Provisions on type change and owners, the warehouse owner shall pump preparation of petrol and oil at Van Phong petrol and oil or raw materials from means of warehouse transport of petrol and oil or raw materials into © Vietnam Law & Legal Forum 42 Issue nos 07-08/July 2013 (Công Báo QRV-XO\) Van Phong warehouse’s tanks, ensuring that a/ Petrol and oil or raw materials put into they are of the same category and quality with the warehouse; prepared petrol and oil or those those currently contained in the same tanks (in of changed type must be inspected in terms of case of sharing tanks); volume, weight and category. The warehouse b/ Customs officers shall supervise the owner or goods owners shall register for SXPSLQJDQGDI¿[VHDOVLPPHGLDWHO\DIWHUWKH inspection and submit the certificates to the pumping of petrol and oil or raw materials into FXVWRPVRI¿FHZLWKLQKRXUV DIWHUWKHSXPSLQJ the warehouse or pumping from the warehouse of petrol and oil or raw materials into tanks or RQWRPHDQVRIWUDQVSRUWLV¿QLVKHG DIWHUWKHSUHSDUDWLRQRUW\SHFKDQJHLV¿QLVKHG  2. The duration of storage and preservation The Van Phong Customs Branch shall certify of petrol and oil and raw materials at Van Phong the actually warehoused or ex-warehoused warehouse must conform with the contract on volume, weight and category of petrol and oil lease of Van Phong warehouse and comply or raw materials according to the inspection with Article 24 of the Government’s Decree FHUWL¿FDWH RI YROXPH ZHLJK DQG FDWHJRU\ RI No. 154/2005/ND-CP of December 15, 2005, petrol and oil or raw materials already put into or detailing a number of articles of the Customs out of Van Phong warehouse in boxes No. 23 and Law regarding customs procedures and customs 34 of the declaration of goods warehousing at or examination and supervision; ex-warehousing from bonded warehouse (form 3. Written notice of state quality inspection HQ/2012-HNQ promulgated together with the Ministry of Finance’s Circular No. 194/2010/TT- If petrol and oil or raw materials ex- BTC of December 6, 2010, guiding the customs warehoused from Van Phong warehouse into procedures, and customs examination and the inland belong to the list of goods subject to state quality inspection, traders shall submit supervision; import duty and export duty, and WRFXVWRPVRI¿FHVWKHRULJLQDOZULWWHQQRWLFH tax administration with respect to exports and of pre-customs clearance inspection result; imports): “Petrol and oil, raw materials already if not yet having the original written notice put into or out of Van Phong warehouse”. of inspection result, traders may submit its 5. For petrol and oil, prepared petrol and oil facsimile, which is signed and stamped by the or those of changed type ex-warehoused from director or authorized person who shall take full Van Phong and taken from tanks under the responsibility before law for the accuracy and VXSHUYLVLRQE\FXVWRPVRI¿FHUVWKHLQVSHFWLRQ truthfulness of the facsimile. Within 3 working of their volume, weight and category and state days after the ex-warehousing of petrol and inspection of their quality (if any) are inspection oil from Van Phong warehouse, traders shall and examination of the whole ex-warehoused submit the original written notice of inspection consignment, without requiring separate result to the Van Phong Customs Branch. inspection and examination for each means of 4. Determination of the volume, weight and transport of petrol and oil of the consignment. category of petrol and oil, raw materials and 6. Taking samples of petrol and oil or raw prepared petrol and oil or petrol and oil of changed materials warehoused at Van Phong warehouse type into and out of Van Phong warehouse and prepared petrol and oil or those of changed © Vietnam Law & Legal Forum Issue nos 07-08/July 2013 43 (Công Báo QRV-XO\) type for ex-warehousing from Van Phong put into Van Phong warehouse warehouse (if any): 1. A customs dossier submitted to the Van Goods owners or the warehouse owner Phong Customs Branch comprises: shall take samples of petrol and oil or raw a/ The declaration of goods warehousing at materials warehoused at Van Phong warehouse, or ex-warehousing from bonded warehouse: 2 or prepared petrol and oil or those of changed originals; type for ex-warehousing from Van Phong warehouse. Samples must be taken under the b/ The contract on lease of Van Phong VXSHUYLVLRQE\FXVWRPVRI¿FHUVDQGDUHVHDOHG warehouse or contract on the service of according to regulations. SUHSDUDWLRQ RU W\SH FKDQJH  FRS\ FHUWL¿HG and sealed by the warehouse owner; 7. The loss ratio for warehousing, ex- warehousing, preparation, type change, In case the goods owner is concurrently preservation and storage: the warehouse owner, the contract on lease of Van Phong warehouse is not required. The The loss ratio must comply with regulations duration of storage at Van Phong warehouse of the Ministry of Industry and Trade. In is the same as the case of having a contract on case the Ministry of Industry and Trade has lease of Van Phong warehouse, counting from not issued such regulations, the loss ratio is the date of registering the declaration of goods GHWHUPLQHGEDVHGRQDFWXDO¿JXUHVFHUWL¿HGE\DQ warehousing at or ex-warehousing from Van independent assessment company. The customs Phong warehouse, with the date of expiration RI¿FHDQGZDUHKRXVHRZQHURUJRRGVRZQHUVKDOO of this duration written in box No. 3 of the reach agreement to designate an independent declaration (form HQ/2012-KNQ). assessment company. In case of failing to reach DJUHHPHQWWKHFXVWRPVRI¿FHVKDOOGHVLJQDWHDQ c/ The paper of authorization for goods independent assessment company. receipt (if not yet been authorized in the 8. Eight working hours before preparation contract on lease of Van Phong warehouse): or type change of petrol and oil, the warehouse 1 original or facsimile signed and sealed owner shall notify in writing the Van Phong by the warehouse owner; within 2 working Customs Branch for supervision. days after petrol and oil or raw materials are warehoused, the goods owner or person 9. Reports on the actual state of goods in authorized by the goods owner shall submit Van Phong warehouse and its operation must be the original; made according to form No. 20-BC/KNQ/2010 promulgated together with the Ministry of d/ The bill of lading or other shipping Finance’s Circular No. 194/2010/TT-BTC of documents of equivalent validity (if any): 1 December 6, 2010. copy stamped by the goods owner or person authorized by the goods owner; Chapter II dd/ A detailed manifest of goods (if any): 2 SPECIFIC PROVISIONS RULJLQDOV WREHNHSWE\WKHFXVWRPVRI¿FHDQG

Article 5. Customs procedures for petrol the other kept by the warehouse owner); and oil or raw materials taken from abroad and e/ The written registration for inspection © Vietnam Law & Legal Forum 44 Issue nos 07-08/July 2013 (Công Báo QRV-XO\) of volume, weight and category (if any): 1 Department of Khanh Hoa province. original; 4. Responsibilities of Khanh Hoa province’s g/ The inspection certificate of volume, &XVWRPV'HSDUWPHQW4XDUWHUO\RQWKH¿IWKRI weight and category: To be submitted within 8 WKH¿UVWPRQWKRIWKHVXEVHTXHQWTXDUWHUEDVHG working hours after the pumping of petrol and on the Van Phong Customs Branch’s reports on oil from means of transport into Van Phong petrol and oil and raw materials stored at Van ZDUHKRXVH¶VWDQNVLV¿QLVKHG Phong warehouse, to summarize and report 2. Time limit for goods owners or persons on petrol and oil and raw materials stored at authorized by goods owners to submit documents the warehouse to the General Department of to the Van Phong Customs Branch: Customs. The documents mentioned above must be 5. Responsibilities of the warehouse owner submitted at the time of carrying out procedures and goods owners: for registering the customs declaration, a/ To submit dossiers within the time limits H[FOXGLQJWKRVHVSHFL¿HGDW3RLQWJ&ODXVH prescribed in Clauses 1 and 2 of this Article; of this Article. b/ To inspect the volume, weight and 3. Responsibilities of the Van Phong category of consignments; Customs Branch: c/ To ensure the intactness of customs seals a/ To perform the customs procedures under for tanks containing petrol and oil or raw current regulations; materials at Van Phong warehouse pending a b/ To check the sealing status according notice of inspection result; to regulations, supervise petrol and oil or d/ On the last working day of each month, raw materials put into Van Phong warehouse, the warehouse owner shall summarize and certify that “goods have been put into Van report on petrol and oil and raw materials stored Phong warehouse” on the declaration of goods at Van Phong warehouse to the Van Phong warehousing at or ex-warehousing from bonded Customs Branch. warehouse (form HQ/2012-KNQ, the copy kept by the customs declarant) according to Article 6. Customs procedures for petrol regulations, and make statistics to monitor the and oil and raw materials from the inland into goods warehousing at and ex-warehousing Van Phong warehouse from Van Phong warehouse; 1. A customs dossier to be submitted to Van c/ To seal up tanks containing petrol and Phong Customs Branch comprises: oil or raw materials after the warehouse owner a/ The declaration of goods warehousing at ¿QLVKHVWKHSXPSLQJRISHWURODQGRLORUUDZ or ex-warehousing from bonded warehouse: 2 materials into tanks under Clause 1, Article 4 originals; of this Circular; b/ The contract on lease of Van Phong d/ On the last working day of each month, warehouse already registered with the customs to report on petrol and oil and raw materials RI¿FH  FRS\ FHUWL¿HG DQG VWDPSHG E\ WKH stored at Van Phong warehouse to the Customs warehouse owner; © Vietnam Law & Legal Forum Issue nos 07-08/July 2013 45 (Công Báo QRV-XO\) If the goods owner is concurrently the b/ To certify “goods already put into Van warehouse owner, the contract on lease of Phong warehouse” on the declaration of goods Van Phong warehouse is not required. The warehousing at or ex-warehousing from bonded duration of storage at Van Phong warehouse warehouse (form HQ/2012-KNQ, the copy is the same as the case having a contract on kept by the customs declarant) according to lease of Van Phong warehouse, counting from regulations, make statistic to monitor the goods the date of registering the declaration of goods warehoused at and ex-warehoused from Van warehousing at or ex-warehousing from Van Phong warehouse; Phong warehouse, with the date of expiration c/ To certify “goods already put into Van of this duration filled in box No. 3 of the Phong warehouse” in box No. 31 on the declaration (form HQ/2012-KNQ). declaration of exports (the copy kept by the c/ The paper of authorization for goods customs declarant) as prescribed in Clause 4, delivery (if not yet been authorized in the Article 26 of the Ministry of Finance’s Circular contract on lease of Van Phong warehouse): 1 No. 194/2010/TT-BTC of December 6, 2010; original. In case of a facsimile copy, it must be d/ On the last working day of each month, VLJQHGIRUFHUWL¿FDWLRQDQGVWDPSHGZLWKWKH to report on petrol and oil and raw materials seal of the warehouse owner; stored at Van Phong warehouse to the Customs d/ The declaration of export goods, made Department of Khanh Hoa province. according to its relevant type, attached with a 3. Responsibilities of the warehouse owner detailed manifest of goods (if any): To submit and goods owners: DFRS\VWDPSHGIRUFHUWL¿FDWLRQE\WKHJRRGV a/ To submit dossiers as prescribed in Clause owner or person authorized by the goods owner, 1 of this Article; and produce the original (the one kept by the b/ To inspect the volume, weight and customs declarant); category of consignments; GG 7KH LQVSHFWLRQ FHUWL¿FDWH RI YROXPH c/ To ensure the intactness of customs seals weight and category: 1 original for each for tanks containing petrol and oil or raw category; materials at Van Phong warehouse pending a e/ A competent agency’s decision on forced notice of inspection result; re-export (in case of forced re-export): 1 copy d/ On the last working day of each month, VWDPSHGIRUFHUWL¿FDWLRQE\WKHJRRGVRZQHURU the warehouse owner shall summarize and person authorized by the goods owner. report on petrol and oil or raw materials ex- 2. Responsibilities of the Van Phong warehoused from Van Phong warehouse to the Customs Branch: Van Phong Customs Branch. a/ To check the validity of documents in the dossier; to register the declaration and carry out Article 7. Customs procedures for type the procedures for warehousing at Van Phong change of petrol and oil at Van Phong warehouse as applicable to goods brought from warehouse abroad into the warehouse stated in Clause 3 1. A dossier to be submitted to the Van

Article 5 of this Circular; Phong Customs Branch comprises: © Vietnam Law & Legal Forum 46 Issue nos 07-08/July 2013 (Công Báo QRV-XO\) a/ Before type change: changed type are ex-warehoused from Van a1/ A written request for permission for Phong warehouse abroad, and make statistics type change of petrol and oil and the plan on to monitor petrol and oil of changed type. type change (reason and tentative quantity): 1 d/ On the last working day of each month, to original; report on petrol and oil of changed type at Van a2/ The declaration of warehousing at or Phong warehouse to the Customs Department ex-warehousing from bonded warehouse of the of Khanh Hoa province. petrol and oil to undergo type change: 1 copy 3. Responsibilities of the Khanh Hoa VWDPSHG IRU FHUWL¿FDWLRQ E\ WKH ZDUHKRXVH province Customs Department: Quarterly, on owner; WKH ¿IWK RI WKH ¿UVW PRQWK RI WKH VXEVHTXHQW a3/ The purchase and sale contract or quarter, based on the Van Phong Customs contract on the service of type change of petrol Branch’s reports on petrol and oil of changed and oil as prescribed in Clause 1, Article 3 of type, to summarize and report on petrol and oil WKLV&LUFXODUFRS\VWDPSHGIRUFHUWL¿FDWLRQ of changed type at Van Phong warehouse to the by the warehouse owner; General Department of Customs. D 7KH LQVSHFWLRQ FHUWL¿FDWH RI YROXPH 4. Responsibilities of the warehouse owner: weight and category of petrol and oil to be a/ To enclose documents with the plan on changed: 1 original. type change sent to the Van Phong Customs b/ After type change: Branch, requesting permission for type change of petrol and oil at Van Phong warehouse; b1/ A manifest of petrol and oil after type after being approved, to submit a dossier as change (made according to Form 01 enclosed prescribed in Clause 1 of this Article; with this Circular): 2 originals; b/ To inspect the volume, weight, category E 7KH LQVSHFWLRQ FHUWL¿FDWH RI YROXPH and quality of petrol and oil consignments after weight and category of petrol and oil after type type change; change: 1 original; c/ To ensure the intactness of customs seals 2. Responsibilities of the Van Phong for tanks containing petrol and oil planned Customs Branch: to undergo type change pending a notice of a/ To permit the type change after receiving inspection result; a dossier as prescribed at Point a, Clause 1 of d/ Petrol and oil of changed type must be this Article; ex-warehoused from Van Phong abroad within b/ At the end of the process of type change, the time limit stated in the purchase and sale WRJLYHFHUWL¿FDWLRQRQWKHPDQLIHVWRISHWURO contract or contract on the service of type and oil after type change according to Form 01 change; enclosed with this Circular, return 1 original to dd/ On the last working day of each month, the warehouse owner and keep 1 original; to summarize and report on petrol and oil of F&XVWRPVRI¿FHUVVKDOOVXSHUYLVHWKHW\SH changed type at Van Phong warehouse to the change of petrol and oil until petrol and oil of Van Phong Customs Branch. © Vietnam Law & Legal Forum Issue nos 07-08/July 2013 47 (Công Báo QRV-XO\)

Article 8. Customs procedures for preparing a/ To permit the preparation after receiving petrol and oil at Van Phong warehouse a dossier as prescribed at Point a, Clause 1 of 1. A dossier to be submitted to the Van this Article; Phong Customs Branch comprises: b/ Customs officers shall supervise the preparation of petrol and oil, summarize a/ Before preparation: statistics to monitor petrol and oil and input a1/ A written request for permission raw materials of the preparation process and to prepare petrol and oil and the plan on petrol and oil after preparation; preparation: 1 original; c/ At the end of the preparation process, to a2/ The declaration of warehousing at or JLYHFHUWL¿FDWLRQRQWKHmanifest of petrol and ex-warehousing from bonded warehouse of the oil after preparation under Point b3, Clause petrol and oil to be prepared: 1 copy stamped 1 of this Article, and send 1 original to the IRUFHUWL¿FDWLRQE\WKHJRRGVRZQHURUSHUVRQ warehouse owner and keep 1 original; authorized by the goods owner; d/ On the last working day of each month, a3/ The contract on hiring the preparation to report on petrol and oil prepared at Van VHUYLFH  FRS\ VWDPSHG IRU FHUWL¿FDWLRQ E\ Phong warehouse to the Customs Department warehouse owner; of Khanh Hoa province. a4/ A manifest of petrol and oil and raw 3. Responsibilities of the Customs materials and input norms of the preparation Department of Khanh Hoa province: Quarterly, process: 2 originals; RQWKH¿IWKRIWKH¿UVWPRQWKRIWKHVXEVHTXHQW D 7KH LQVSHFWLRQ FHUWL¿FDWH RI TXDQWLW\ quarter, based on the Van Phong Customs weight and category of petrol and oil, raw Branch’s reports on petrol and oil after materials used as input substances of the preparation, to summarize and report on preparation process: 1 copy of the original petrol and oil already prepared at Van Phong VWDPSHGIRUFHUWL¿FDWLRQE\WKHWUDGHU ZKHQ warehouse (according to Form 02 promulgated putting petrol and oil and raw materials into together with this Circular) to the General Van Phong warehouse). Department of Customs. b/ After preparation: 4. Responsibilities of the warehouse owner: E 7KH LQVSHFWLRQ FHUWL¿FDWH RI YROXPH a/ To enclose documents with the plan on weight, category and quality of petrol and oil preparation of petrol and oil and send them to the Van Phong Customs Branch, requesting products after preparation: 1 original; for permission to prepare petrol and oil at Van b2/ The norm table of petrol and oil after Phong warehouse; after being approved, to preparation; submit a dossier as prescribed in Clause 1 of b3/ A manifest of petrol and oil after this Article; preparation, made according to Form 02 b/ To inspect the volume, weight, category enclosed with this Circular: 2 originals. and quality of petrol and oil consignments and 2. Responsibilities of the Van Phong raw materials planned to prepare, and petrol Customs Branch: and oil after preparation; © Vietnam Law & Legal Forum 48 Issue nos 07-08/July 2013 (Công Báo QRV-XO\) c/ To ensure the intactness of customs seals D7KHFXVWRPVRI¿FHUPDQDJLQJ9DQ3KRQJ for tanks containing petrol and oil or raw warehouse shall compare the set of declaration materials planned to be prepared and petrol documents when ex-warehousing against and oil after preparation pending a notice of the documents submitted upon carrying out inspection result; warehousing procedures and the actual state d/ On the last working day of each month, of the consignments, if they are consistent, to summarize and report on petrol and oil he/she shall carry out the procedures for ex- prepared at Van Phong warehouse to the Van warehousing from Van Phong warehouse; Phong Customs Branch. b/ Petrol and oil, raw materials for

Article 9. Customs procedures for petrol preparation or type change of one time of and oil, raw materials and petrol and oil after warehousing declared on the declaration of preparation or type change brought from Van goods warehousing at or ex-warehousing from Phong warehouse abroad bonded warehouse may be taken out of the bonded warehouse once or many times. In case 1. A customs dossier comprises: petrol and oil, raw materials for preparation or a/ The declaration of goods warehousing at or type change are taken out the warehouse and ex-warehousing from Van Phong warehouse: 1 brought to foreign countries for many times, FRS\ IURPWKHRULJLQDO VWDPSHGIRUFHUWL¿FDWLRQ copies of the declaration of goods warehousing by the trader or person authorized by the trader; at or ex-warehousing from bonded warehouse b/ The paper of authorization for goods which are stamped for certification by the delivery (if not yet been stated in the contract Van Phong Customs Branch may be used for on lease of the warehouse): 1 original; carrying out procedures for transfer from Van c/ The ex-warehousing bill issued by the Phong warehouse to the border gate of export. warehouse owner: 1 original; :KHQWKHH[ZDUHKRXVLQJLV¿QLVKHGWKH9DQ d/ A list of customs declarations for Phong Customs Branch shall keep these copies, warehousing at or ex-warehousing from ZKLFK EHDU WKH FHUWL¿FDWLRQ E\ WKH &XVWRPV Van Phong warehouse of petrol and oil, raw Branch of the border gate of export, together materials used for preparation or type change: with the original declaration; 1 original; enclosed with the photocopies of c/ On the last working day of each month, the declarations; to report on petrol and oil ex-warehousing dd/ The customs declaration of exports from Van Phong warehouse to the Customs (except goods brought from foreign countries Department of Khanh Hoa province. into Van Phong warehouse for export to other 3. Responsibilities of the Customs Department FRXQWULHV FRS\VWDPSHGIRUFHUWL¿FDWLRQE\ RI.KDQK+RDSURYLQFH4XDUWHUO\RQWKH¿IWK the trader; RI WKH ¿UVW PRQWK RI WKH VXEVHTXHQW TXDUWHU H7KHLQVSHFWLRQFHUWL¿FDWHRIYROXPHZHLJKW based on the Van Phong Customs Branch’s and category: 1 original for each category. reports, to summarize and report on petrol and 2. Responsibilities of the Van Phong oil ex-warehousing from Van Phong warehouse Customs Branch: to the General Department of Customs. © Vietnam Law & Legal Forum Issue nos 07-08/July 2013 49 (Công Báo QRV-XO\) 4. Responsibilities of the warehouse owner: 4. Customs declarants shall register the import a/ To submit customs dossiers as prescribed customs declarations with and fully pay taxes as in Clause 1 of this Article; prescribed for petrol and oil, raw materials and prepared petrol and oil taken from Van Phong b/ To inspect the volume, weight and warehouse into the inland to the Customs Branch category of consignments; functional agencies of the locality in which the traders locate inland shall conduct state inspection of the quality of petrol and oil warehouses. consignments for cases subject to assessment or inspection; 5. The procedures for transporting petrol and oil and raw materials from Van Phong c/ On the last working day of each month, warehouse to the Customs Branch at which to summarize and report on petrol and oil ex- the import declaration is made are the same warehousing from the warehouse to the Customs as those applicable to goods transported to or Branch managing Van Phong warehouse. from border gate.

Article 10. Customs procedures for petrol 6. Customs dossiers and procedures comply and oil, raw materials or prepared petrol and with Chapter II of the Ministry of Finance’s oil taken from Van Phong warehouse into the Circular No. 165/2010/TT-BTC of October inland or non-tariff zones 26, 2010, specifying customs procedures for 1. Customs declarants shall carry out import import, export, temporary import for re-export procedures for petrol and oil, raw materials or and transport to or from border gate; import of prepared petrol and oil as prescribed for each materials for production and preparation; and relevant type, then the warehouse owner shall import of materials for export processing of petrol carry out procedures for ex-warehousing from and oil, and are additionally guided as follows: Van Phong warehouse. a/ A written request for permission to 2. For petrol and oil, raw materials import petrol and oil, raw materials or prepared or prepared petrol and oil at Van Phong petrol and oil at Van Phong warehouse into the warehouse for which the procedures for import inland (made according to the form No. 22- into the inland are carried out for many times, DCCK/2010 in Appendix III to the Ministry the customs dossier for each time of import of Finance’s Circular No. 194/2010/TT-BTC may be a set of copies (of the bill of lading, of December 6, 2010); GHWDLOHGPDQLIHVWRIJRRGVDQGFHUWL¿FDWHRI * If traders carry out the procedures for the RULJLQ  VWDPSHG IRU FHUWL¿FDWLRQ E\ WKH 9DQ ¿UVW WLPH DW WKH &XVWRPV %UDQFK WKH\ VKDOO Phong Customs Branch, which keeps the additionally submit the following papers: originals. b/ The petrol and oil export and import 3. The Van Phong Customs Branch shall license granted by the Ministry of Industry and supervise the ex-warehousing of petrol and oil, 7UDGHFRS\VWDPSHGIRUFHUWL¿FDWLRQE\WKH raw materials or prepared petrol and oil from enterprise; 9DQ 3KRQJ ZDUHKRXVH DQG JLYH FHUWL¿FDWLRQ c/ The document on the annual minimum on the declarations of goods warehousing at or quota for petrol and oil import granted by the ex-warehousing from warehouse. Ministry of Industry and Trade (for imported © Vietnam Law & Legal Forum 50 Issue nos 07-08/July 2013 (Công Báo QRV-XO\) SHWURODQGRLO FRS\VWDPSHGIRUFHUWL¿FDWLRQ b/ To receive and check dossiers which by the enterprise. are sent from the Customs Branch with which 7. Responsibilities of Customs Branches import declarations are registered; with which customs declarants register customs c/ To supervise the ex-warehousing of petrol declarations for import into the inland or non- and oil, raw materials and prepared petrol and oil tariff zones: IURP9DQ3KRQJZDUHKRXVHDQGJLYHFHUWL¿FDWLRQ a/ When registering import customs on the declarations of goods warehousing at or declarations ex-warehousing from bonded warehouse; a1/ To receive and check dossiers as d/ To seal related dossiers and consignments, prescribed in Clause 6 of this Article; make the minutes of handover and hand it to a2/ To carry out import customs procedures goods owners for transfer to the Customs for petrol and oil, raw materials and prepared Branch that carries out customs procedures for petrol and oil taken from Van Phong warehouse petrol and oil, raw materials and prepared petrol into the inland. and oil taken from Van Phong warehouse into b/ When consignments arrive the inland for sale; b1/ To receive the dossiers of consignments dd/ To make the minutes of handover of and consignments transported by goods owners; goods transported to border gate: 2 copies (according to form No. 21/BBBG-CCK/2010 b2/ To check the minutes of handover, check in Appendix III to Circular No. 194/2010/TT- the sealing of the dossiers and consignments, compare against the kept dossiers, request re- BTC of December 6, 2010, guiding customs LQVSHFWLRQZKHQKDYLQJGRXEWVJLYHFHUWL¿FDWLRQ procedures; customs inspection and supervision; and report to the Van Phong Customs Branch; import duty, export duty and tax administration applicable to imports and exports); F4XDUWHUO\RQWKH¿IWKRIWKH¿UVWPRQWK of the subsequent quarter, the Customs Branch e/ On the last working day of every month, with which customs declarants register import the Van Phong Customs Branch shall report on customs declarations for petrol and oil, raw petrol and oil, raw materials and prepared petrol materials and prepared petrol and oil taken and oil at Van Phong warehouse to the Customs from Van Phong warehouse shall coordinate Department of Khanh Hoa province. with the Van Phong Customs Branch in 9. Responsibilities of the Customs comparing and liquidating the dossiers of Department of Khanh Hoa province: Quarterly, related consignments. RQWKH¿IWKRIWKH¿UVWPRQWKRIWKHVXEVHTXHQW 8. Responsibilities of the Van Phong quarter, based on the Van Phong Customs Customs Branch: Branch’s reports, to summarize and report on a/ To guide goods owners to contact the petrol and oil, raw materials and prepared petrol Customs Branch specified in Clause 4 of and oil taken from Van Phong warehouse into the this Article for registering import customs inland to the General Department of Customs. declarations and carrying out customs procedures, 10. Responsibilities of the warehouse owner and fully paying taxes as prescribed; and goods owners: © Vietnam Law & Legal Forum Issue nos 07-08/July 2013 51 (Công Báo QRV-XO\) a/ To inspect the volume, weight and may be liquidated only once; category of consignments; functional agencies For some particular cases in which a shall conduct state quality inspection of consignment may be liquidated many times consignments for cases subject to inspection and prepared petrol and oil use raw materials and examination; imported for trading and for which procedures b/ Goods owners shall declare and fully pay for import or temporary import are carried out taxes and fees as prescribed; at another Customs Branch, one declaration c/ On the last working day of every month, of ex-warehousing from Van Phong warehouse to summarize and report on petrol and oil, raw may be liquidated part by part. In conducting materials and prepared petrol and oil at Van Phong liquidation, customs offices shall affix the warehouse to the Van Phong Customs Branch. mark “liquidated” on the declaration of ex- warehousing from Van Phong warehouse; in

Article 11. Procedures for liquidation of case of part-by-part liquidation, an annex must petrol and oil and raw materials warehoused be made, clearly stating the content of liquidation at Van Phong warehouse for preparation and (import declaration concerned; petrol and oil, type change raw materials, tax amounts, etc.) to serve as a 1. Liquidation principles basis for the liquidation of other parts; a/ If customs offices apply information dd/ Declarations of warehousing at Van WHFKQRORJ\LQOLTXLGDWLRQWKH¿UVWGHFODUDWLRQ Phong warehouse of petrol and oil, raw of goods warehousing at Van Phong warehouse materials used as input substances for the RU ¿UVW GHFODUDWLRQ RI JRRGV H[ZDUHKRXVLQJ process of type change or preparation must be from Van Phong warehouse must be liquidated reconciled when petrol and oil of changed type first; in case the first declaration of goods or prepared petrol and oil are ex-warehoused warehousing at Van Phong warehouse cannot from Van Phong warehouse, and be liquidated be liquidated because raw materials and when petrol and oil and raw materials are supplies under this declaration have not yet entirely ex-warehoused. been put into preparation, traders shall make 2. Dossiers of liquidation and time limit for ZULWWHQH[SODQDWLRQVWRFXVWRPVRI¿FHVZKHQ submission of dossiers of liquidation comply carrying out liquidation procedures; with Article 118, and Clause 2, Article 132, of b/ Declarations of raw materials and the Ministry of Finance’s Circular No. 194/2010/ supplies warehoused at Van Phong warehouse TT-BTC of December 6, 2010, guiding customs must be made before declarations of products procedures; customs inspection and supervision; ex-warehoused from Van Phong warehouse; import duty, export duty and tax administration c/ A single declaration of raw materials and applicable to imports and exports. supplies warehoused at Van Phong warehouse 3. The Van Phong Customs Branch carrying may be liquidated many times; out liquidation procedures shall receive d/ A single declaration of ex-warehousing of dossiers of liquidation, process these dossiers, prepared petrol and oil products or petrol and and handle violations (if any) in accordance oil of changed type from Van Phong warehouse with law. © Vietnam Law & Legal Forum 52 Issue nos 07-08/July 2013 (Công Báo QRV-XO\)

Article 12. Transfer of ownership at Van 1. This Circular takes effect from August 15, Phong warehouse 2013, through December 31, 2014. Customs management for petrol and oil, raw 2. In November 2013, the General materials, prepared petrol and oil and petrol Department of Customs shall assume the prime and oil of changed type of which ownership is responsibility for, and coordinate with the Van transferred at Van Phong warehouse is the same Phong warehouse joint-venture company under as for goods of which ownership is transferred the Vietnam National Petroleum Group and in bonded warehouses prescribed in Clause 6, related provincial-level Customs Departments

Article 55 of the Ministry of Finance’s Circular in, reviewing and assessing the implementation No. 194/2010/TT-BTC of December 6, 2010. of this Circular, and report their proposals to the Ministry of Finance.

Article 13. Procedures for liquidation of 3. During the course of implementation, petrol and oil, raw materials, prepared petrol if the documents mentioned in this Circular and oil and petrol and oil of changed type which are revised or replaced, the new revising or are left at Van Phong warehouse replacing documents will apply. Procedures for liquidation of petrol and oil, 4. The General Director of Customs raw materials, prepared petrol and oil and petrol shall direct the directors of provincial-level and oil of changed type which are left at Van Customs Departments to manage, monitor Phong warehouse are the same as those applied and implement the contents prescribed in to goods left at bonded warehouses prescribed this Circular. Any problems arising in the in Clause 7, Article 55 of the Ministry of course of implementation should be promptly Finance’s Circular No. 194/2010/TT-BTC of reported to the Ministry of Finance (through December 6, 2010. the General Department of Customs) for study and settlement.- Chapter III IMPLEMENTATION PROVISIONS For the Minister of Finance Deputy Minister

Article 14. Effect DO HOANG ANH TUAN © Vietnam Law & Legal Forum