Thông tư 62/2012/TT-BTC

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;

In implementation of the Prime Minister's Official Dispatch No. 2434/TTg-KTTH on December 26, 2011, on temporary import of petrol and oil for export to Laos;

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

Chapter II

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.

4. Liquidation dossier

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.

3. In case the type of petrol or oil temporarily imported is different from that purchased from Dung Quat oil refinery for re-exporting to Laos, the traders must carry out the procedures for temporarily importing the another type of petrol and oil consistent with that re-exported to Laos.

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

CUSTOMS PROCEDURES FOR RE­-EXPORTING PETROL AND OIL PURCHASED FROM DUNG QUAT OIL REFINERY

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

1. The Customs Sub-Departments that carry out procedures for re-exporting petrol and oil must:

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

1. This Circular takes effect from June 1, 2012, until the end of December 31, 2012.

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./.