Thông tư 88/2013/TT-BTC

CIRCULAR

GUIDING THE PILOT CUSTOMS PROCEDURES FOR OPERATION OF EXPORTING AND IMPORTING PETROL AND OIL, RAW MATERIALS TO PREPARE PETROL AND OIL; OPERATION OF PREPARING AND CHANGING PETROL AND OIL KINDS AT VAN PHONG PETROLEUM BONDED WAREHOUSE

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

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

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

Pursuant to the Law on tax administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to the Law on tax administration No. 21/2012/QH13 dated November 20, 2012 amending and supplementing a number of Articles of Law on tax administration No. 78/2006/QH11;

Pursuant to the Law on products and goods quality No. 05/2007/QH12 dated December 21, 2007;

Pursuant to the Government’s Decree No. 12/2006/ND-CP dated January 23, 2006 detailing implementation of the Commercial Law on international purchases and sales of goods; and agency for sale and purchase, processing and transit of goods involving foreign parties;

Pursuant to the Government’s Decree No. 84/2009/ND-CP dated October 15, 2009 on petrol and oil trading;

Pursuant to the Government’s Decree No. 154/2005/ND-CP dated December 15, 2005 detailing a number of Article of the Customs Law on customs procedures, customs examination and supervision;

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

Pursuant to the Government’s Decree No. 85/2007/ND-CP dated May 25, 2007 detailing implementation of Law on tax administration;

Pursuant to the Government’s Decree No. 106/2010/ND-CP dated October 28, 2010 amending and supplementing a number of the Government’s Decree No. 85/2007/ND-CP dated May 25, 2007, detailing implementation of Law on tax administration and the Government’s Decree No. 100/2008/ND-CP dated September 08, 2008 detailing a number of Articles of Law on personal income tax;

Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008 defining function, tasks, powers and structure of the Ministry of Finance;

Pursuant to the Decision No. 264/QD-TTg dated January 30, 2013 of the Prime Minister on pilot operation of Van Phong petrol and oil bonded warehouse;

At the proposal of the General Director of Customs,

The Minister of Finance promulgates Circular guiding the pilot customs procedures for operation of exporting and importing petrol and oil, raw materials to prepare petrol and oil; operation of preparing and changing petrol and oil kinds at Van Phong petrol and oil bonded warehouse.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of application

This Circular guides the pilot customs procedures for operation of exporting and importing petrol and oil, raw materials to prepare petrol and oil; operation of preparing and changing petrol and oil kinds at Van Phong petroleum bonded warehouse as prescribed in Article 1 of the Decision No. 264/QD-TTg dated January 30, 2013 of the Prime Minister, on pilot operation of Van Phong petrol and oil bonded warehouse (hereinafter abbreviated to Van Phong warehouse).

Article 2. Subjects of application

1. Focal traders as prescribed in the Government’s Decree No. 84/2009/ND-CP dated October 15, 2009, on petrol and oil trading and foreign traders (abbreviated to as goods owners), having contracts of warehouse rent or contracts of service provision for preparing or changing petrol and oil kinds, allowed to bring petrol and oil and raw materials into Van Phong warehouse with the aim to store, prepare, change petrol and oil kinds; allowed to sell petrol and oil, the prepared petrol and oil in Van Phong warehouse abroad or domestically; allowed to sell petrol and oil already changed kind at Van Phong warehouse abroad.

2. Petrol and oil Limited liability Joint-venture Company of Van Phong bonded warehouse (abbreviated to as warehouse owner)

3. Customs agencies.

4. Independent Inspection Companies

Article 3. Provision on changing kind and preparing petrol and oil in Van Phong warehouse

1. Changing petrol and oil kinds:

Petrol and oil contained in Van Phong warehouse is only allowed to change kind for ex-warehousing from Van Phong to foreign countries at the request of goods owners as prescribed in purchase and sale contracts or service contracts of changing kinds for export, specifying:

a) Only change petrol and oil kinds in corresponding to quantity, kinds in conformity with each purchase and sale contract or service contract of changing kind for export; and

b) The purchase and sale contract or service contract of changing kind for export must clarify quantity, kinds, goods delivery place being overseas ports or locations; and

c) Petrol and oil already changed kind for export abroad is not allowed to re-import, transfer to domestic consumption.

2. Preparing petrol and oil: Being the process of mixing products, unfinished products of petrol and oil, additives and other preparations for changing into petrol and oil products.

Article 4. Some typical provisions

1. For pumping petrol and oil, raw materials to bring into and out Van Phong warehouse:

Petrol and oil, raw materials are only put into and out Van Phong warehouse after finished procedures for registering declaration warehousing and ex-warehousing of bonded warehouses and subject to supervision by customs agencies as prescribed. Warehouse owners are allowed to pump petrol and oil and raw materials under the provisions below:

a) On the basis of contracts with goods owners, owners of warehouse will pump petrol and oil, raw materials from transport means for petrol and oil, raw materials into tanks of Van Phong warehouse and ensure to be the same kind and quality with petrol and oil, raw materials which are contained in those tanks (in case of sharing a tank);

b) Customs officers shall supervise the process of pumping and seal as soon as finishing the pumping of petrol and oil, raw materials into warehouse or pumping from warehouse up transport means as prescribed.

2. Duration of storage and preservation of petrol and oil, raw materials at Van Phong warehouse must be consistent with contract of renting Van Phong warehouse and comply with content specified in Article 24 of the Government’s Decree No. 154/2005/ND-CP dated December 15, 2005 detailing a number of Article of the Customs Law on customs procedures, customs examination and supervision;

3. Notification paper of state inspection regarding quality:

In case where petrol and oil, raw materials ex-warehousing from Van Phong warehouse in order to bring into inland belong to list of goods having to pass state inspection regarding quality, traders shall submit to customs agencies an original of notification paper of inspection result before doing customs clearance procedures for goods; in case of not yet having original of notification paper of inspection result, traders are allowed to submit facsimile (of original), Directors or authorized persons shall confirm, sign, stamp and take all responsibilities before law for the accuracy, truthfulness of facsimile content. Within 03 working days after petrol and oil ex-warehouse from Van Phong, traders shall submit original of notification paper of inspection result to the Van Phong Customs Sub-Department.

4. To define volume, weight and kind of petrol and oil, raw materials and petrol and oil prepared, changed kind put into and out Van Phong warehouse:

a) Petrol and oil, raw materials put into warehouse; petrol and oil prepared, changed kind must be inspected volume, weight and kind. Warehouse owners or goods owners shall perform inspection register and submit certificate to customs agencies within 8 hours (after ending the pumping of petrol and oil, raw materials into tanks or after ending activities of preparation, kind change).

Van Phong Customs Sub-department shall confirm the actual warehousing, actual ex-warehousing of volume, weight and kind under the inspection certificate of volume, weigh and kind of petrol and oil put into and out Van Phong warehouse at boxes No. 23, 34 of declaration of goods warehousing and ex-warehousing at bonded warehouses (HQ/2012-HNQ promulgated together with the Circular No. 194/2010/TT-BTC dated December 06, 2010, of the Ministry of Finance, guiding on customs procedures, customs examination and supervision; export tax, import tax and tax administration for export and import goods): “Petrol and oil, raw materials already put into and out Van Phong warehouse”.

5. For petrol and oil, petrol and oil prepared, changed kind ex-warehousing from Van Phong taken from tanks under supervision of customs officers, the inspection on volume, weight, kind and state examination regarding quality (if any) shall include inspection, examination for entire ex-warehousing consignment; not requiring inspection and examination of petrol and oil separately for each means of petrol and oil transport of consignment.

6. Taking sample of petrol and oil, raw materials warehoused in Van Phong warehouse and petrol and oil prepared, changed kind for ex-warehousing from Van Phong warehouse (if any):

Goods owners, warehouse owners shall take sample of petrol and oil, raw materials warehousing in Van Phong warehouse, petrol and oil prepared, changed kind for ex-warehousing from Van Phong warehouse. The taking sample is performed under supervision of Customs officers and is sealed as prescribed.

7. The loss ratio for warehousing, ex-warehousing, preparation, kind change, preservation and storage:

To comply with provisions of the Ministry of Industry and Trade. In case where the Ministry of Industry and Trade has not yet stipulated, the loss rate shall be defined by basing on figures confirmed practically by independent inspection companies. Customs agency and warehouse owner or goods owner shall unify to appoint independent inspection company. In case of failing to reach agreement, Customs agency shall appoint independent inspection company.

8. Before preparing, changing kind of petrol and oil, warehouse owners must notify in writing to the Van Phong customs Sub-Department before 8 working hours, so as to perform supervision.

9. Reports on goods status in warehouse and operation of Van Phong warehouse shall be made according to the form No. 20 – BC/KNQ/2010 promulgated together with the Circular No. 194/2010/TT-BTC dated December 06, 2010 of the Ministry of Finance.

Chapter II

SPECIFIC PROVISIONS

Article 5. Customs procedures for petrol and oil, raw materials from foreign countries put into Van Phong warehouse

1. A customs dossier to submit to Van Phong customs Sub-department includes:

a) Declaration of goods warehousing and ex-warehousing at bonded warehouse: 02 originals;

b) Contract of renting Van Phong warehouse or service contract of preparation or kind change: 01 copy with confirmation and seal of Van Phong warehouse owner;

In case goods owner concurrently being Van Phong warehouse owner, it is not required for contract of renting Van Phong warehouse. Duration of sending in Van Phong warehouse shall apply like as case having contract of renting Van Phong warehouse, counted from date of registering declaration of goods warehousing or ex-warehousing Van Phong warehouse and the expired date is filled in box number 3 of declaration of goods warehousing or ex-warehousing at bonded warehouse (form HQ/2012-KNQ).

c) Authorization paper for receiving goods (if not yet been authorized as in contract of renting Van Phong warehouse): 01 original, or facsimile with signature for confirmation and seal of Van Phong warehouse owner; within 02 working days after petrol and oil, raw materials put into Van Phong warehouse, goods owner or person authorized by goods owner shall submit the original;

d) Bill of lading or other transport vouchers with equivalent value (if any): 01 copy stamped for confirmation of goods owner or person authorized by goods owner;

dd) Detailed list of goods (if any): 02 originals (customs agency keeps 01 copy, Van Phong warehouse owner keeps 01 copy);

e) Inspection registration paper of volume, weight, kind (if any): 01 original;

g) Inspection certificate of volume, weight, kind: To submit within 08 working hours after pumping all petrol and oil from means of petrol and oil and raw materials transport into tanks, containers at Van Phong warehouse.

2. Time limit for goods owner, person authorized by goods owner to submit vouchers to Van Phong Customs Sub-department:

The vouchers mentioned above shall be submitted when arriving to do procedures for registering customs declaration, exclude vouchers specified in point g Clause 1 of this Article.

3. Responsibilities of the Van Phong customs Sub-department:

a) To perform the customs procedure steps in accordance with current regulations;

b) To check sealing status as prescribed, supervise during putting petrol and oil, raw materials into Van Phong warehouse, confirm “goods have been put into Van Phong warehouse” on the declaration of goods warehousing, ex-warehousing at bonded warehouse (HQ/2012-KNQ, copy kept by customs declarer) as prescribed, make statistic to monitor over goods warehousing, ex-warehousing from Van Phong warehouse;

c) Seal tanks containing petrol and oil, raw materials after the warehouse owner finished the pumping of petrol and oil, raw materials into tanks as prescribed in Clause 1 Article 4 of this Circular;

d) On the last working date of each month, Van Phong customs sub-department shall report the Customs department of Khanh Hoa province about petrol and oil and raw materials warehousing in Van Phong warehouse.

4. Responsibilities of the Khanh Hoa province Customs Department: Quarterly, on the fifth date of first month of the next quarter, the Customs Department of Khanh Hoa province shall, base on report on petrol and oil, raw materials warehousing in Van Phong warehouse of the Van Phong customs Sub-department, sum up and report to the General Department of Customs about petrol and oil, raw materials warehousing in Van Phong warehouse.

5. Responsibilities of warehouse owner, goods owners:

a) To submit dossier and in provided time limit as prescribed in Clause 1 and Clause 2 of this Article;

b) To perform inspection of volume, weight and kind of consignments;

c) To ensure the intact of customs seal for tanks containing petrol and oil, raw materials warehousing in Van Phong warehouse while waiting for notification of inspection result;

d) On the last working date of each month, warehouse owners shall sum up and report to Van Phong customs sub-department about petrol and oil and raw materials warehousing in Van Phong warehouse.

Article 6. Customs procedures for petrol and oil, raw materials from inland enter Van Phong warehouse

1. A customs dossier to submit to Van Phong customs Sub-department includes:

a) Declaration of goods warehousing and ex-warehousing at bonded warehouse: 02 original;

b) Contract of renting Van Phong warehouse already registered with customs agency; 01 copy with confirmation and seal of Van Phong warehouse owner;

In case goods owner concurrently being Van Phong warehouse owner, it is not required for contract of renting Van Phong warehouse. Duration of sending in Van Phong warehouse shall apply like as case having contract of renting Van Phong warehouse, counted from date of registering declaration of goods warehousing or ex-warehousing Van Phong warehouse and the expired date is filled in box number 3 of declaration of goods warehousing or ex-warehousing at bonded warehouse (form HQ/2012-KNQ).

c) Authorization paper for goods delivery (if not yet been authorized as in contract of renting Van Phong warehouse): 01 original, in case of the facsimile copy, signed for confirmation and stamped with seal of Van Phong warehouse owner;

d) Declaration of export goods according to each respective kind, enclosed with detailed list of goods (if any): To submit a copy stamped for confirmation of goods owner or person authorized by goods owner; to present original (copy kept by customs declarer);

dd) Inspection certificate of volume, weight, kind: 01 original for each kind;

e) Decision on forcing re-export of competent agencies (for case of forcing re-export): 01 copy stamped for confirmation of goods owner or person authorized by goods owner;

2. Responsibilities of the Van Phong customs Sub-department:

a) To check validity of documents in set of dossier; register declaration and do procedures for warehousing in Van Phong warehouse like procedures applied to goods from foreign countries sent into Van Phong warehouse stated in Clause 3 Article 5 of this Circular;

b) To confirm “goods already sent to Van Phong warehouse” on the declaration of goods warehousing, ex-warehousing at bonded warehouse (HQ/2012-KNQ, copy kept by customs declarer) as prescribed, make statistic to monitor over goods warehousing, ex-warehousing from Van Phong warehouse;

c) To confirm “goods already sent to Van Phong warehouse” at box number 31 on the declaration of export goods (copy kept by customs declarer) as prescribed in Clause 4 Article 26 of the Circular No. 194/2010/TT-BTC dated December 06, 2010 of the Ministry of Finance;

d) On the last working date of each month, Van Phong customs sub-department shall report the Customs department of Khanh Hoa province about petrol and oil and raw materials warehousing in Van Phong warehouse.

3. Responsibilities of warehouse owner, goods owners:

a) To submit dossier as prescribed in Clause 1 of this Article;

b) To perform inspection of volume, weight and kind of consignments;

c) To ensure the intact of customs seal for tanks containing petrol and oil, raw materials put into Van Phong warehouse while waiting for notification of inspection result;

d) On the last working date of each month, warehouse owners shall sum up and report to Van Phong customs sub-department about petrol and oil and raw materials ex-warehousing from Van Phong warehouse.

Article 7. Customs procedures for kind change of petrol and oil in Van Phong warehouse

1. A dossier to submit to Van Phong customs Sub-department includes:

a) Before changing kind:

a1) written request for being allowed to change kind of petrol and oil and plan on kind change (reason and tentative quantity): 01 original;

a2) Declaration of warehousing and ex-warehousing at bonded warehouse of the tentative petrol and oil changed kind: 01 copy with a seal as confirmation and of Van Phong warehouse owner;

a3) purchase and sale contract or service contract of changing kind of petrol and oil as prescribed in Clause 1 Article 3 of this Circular: 01 copy with a seal as confirmation and of warehouse owner;

a4) Inspection certificate of volume, weight and kind of petrol and oil planned to change kind: 01 original.

b) After changing kind:

b1) List of petrol and oil after changing kind (made according to Form 01 enclosed with this Circular): 02 originals;

b2) Inspection certificate of volume, weight and kind of petrol and oil after changing kind: 01 original;

2. Responsibilities of the Van Phong customs Sub-department:

a) After receiving dossier in conformity with provision in point a Clause 1 of this Article, the Van Phong customs Sub-department shall allow performing kind change;

b) Ending process of kind change, confirm on list of petrol and oil after changing kind according to Form 01 enclosed with this Circular, return 01 originals to warehouse owner, keep 01 original at customs agency;

c) Customs officers supervise the kind change of petrol and oil until petrol and oil changed kind ex-warehouse from Van Phong warehouse to foreign countries, make statistical data, monitor petrol and oil after changing kind.

d) On the last working date of each month, Van Phong customs sub-department shall report the Customs department of Khanh Hoa province about petrol and oil changed kind at Van Phong warehouse.

3. Responsibilities of the Khanh Hoa province Customs Department: Quarterly, on the fifth date of first month of the next quarter, the Customs Department of Khanh Hoa province shall, base on report on petrol and oil changed kind of the Van Phong customs Sub-department, sum up and report to the General Department of Customs about petrol and oil changed kind at Van Phong warehouse.

4. Responsibilities of warehouse owners:

a) Have documents enclosed with plan on kind change and send it to Van Phong customs sub-department , request for changing kind of petrol and oil at Van Phong warehouse; after being approved, submit dossier as prescribed in Clause 1 of this Article;

b) To perform inspection of volume, weight, kind and quality of petrol and oil consignments after changing kind;

c) To ensure the intact of customs seal for tanks containing petrol and oil planned to change kind while waiting for notification of inspection result;

d) Petrol and oil after changing kind must be ex-warehoused from Van Phong to foreign countries properly with time limit provided in purchase and sale contract or service contract of kind change;

d) On the last working date of each month, warehouse owners shall sum up and report to Van Phong customs sub-department about petrol and oil changed kind at Van Phong warehouse.

Article 8. Customs procedures for preparing petrol and oil in Van Phong warehouse

1. A dossier to submit to Van Phong customs Sub-department includes:

a) Before preparation:

a1) Written request for being allowed to prepare petrol and oil and plan on preparation: 01 original;

a2) Declaration of warehousing and ex-warehousing at bonded warehouse of the petrol and oil planned to be prepared: 01 copy stamped for confirmation of goods owner or person authorized by goods owner;

a3) Contract of hiring the preparation service: 01 copy with confirmation and seal of Van Phong warehouse owner;

a4) List of petrol and oil, raw materials and input norms of the preparation process; 02 originals;

a5) Inspection certificate of quantity, weight, kind of petrol and oil, raw materials as input substances of the preparation process: 01 copy from original with a seal for confirmation of traders (when putting petrol and oil, raw materials into Van Phong warehouse).

b) After preparation:

b1) Inspection certificate of volume, weight, kind and quality of petrol and oil products after preparing: 01 original;

b2) Norm table of petrol and oil after preparing;

b3) List of petrol and oil after preparing (made according to Form 02 enclosed with this Circular): 02 originals.

2. Responsibilities of the Van Phong customs Sub-department:

a) After receiving dossier in conformity with provision in point a Clause 1 of this Article, the Van Phong customs Sub-department shall allow performing preparation.

b) Customs officers shall supervise preparation of petrol and oil, sum up statistical data, monitor petrol and oil, input raw materials of the preparation process and petrol and oil after preparing;

c) Ending process of preparation, confirm on list of petrol and oil after preparing specified in point b3 clause 1 of this article, to pay warehouse owner 01 original, keep 01 original at customs agency;

d) On the last working date of each month, Van Phong customs sub-department shall report the Customs department of Khanh Hoa province about petrol and oil prepared at Van Phong warehouse.

3. Responsibilities of the Khanh Hoa province Customs Department: Quarterly, on the fifth date of first month of the next quarter, the Customs Department of Khanh Hoa province shall, base on report on petrol and oil after preparing of the Van Phong customs Sub-department, sum up and report to the General Department of Customs about petrol and oil already prepared at Van Phong warehouse (according to Form 02 promulgated together with this Circular).

4. Responsibilities of warehouse owners:

a) Have documents enclosed with plan on preparing petrol and oil and send it to Van Phong customs sub-department , request for preparing petrol and oil at Van Phong warehouse; after being approved, submit dossier as prescribed in Clause 1 of this Article;

b) To perform inspection of volume, weight, kind and quality of petrol and oil consignments, raw materials planned to prepare and petrol and oil after preparing;

c) To ensure the intact of customs seal for tanks containing petrol and oil, raw materials planned to prepare and petrol and oil after preparing while waiting for notification of inspection result;

d) On the last working date of each month, warehouse owners shall sum up and report to Van Phong customs sub-department about petrol and oil prepared at Van Phong warehouse.

Article 9. Customs procedures for petrol and oil, raw materials and petrol and oil after preparing, changing kind from Van Phong warehouse put to foreign countries

1. Customs dossier:

a) Declaration of goods warehousing and ex-warehousing from Van Phong warehouse: 01 copy (from original) with seal as confirmation of trader or person authorized by trader;

b) Authorization paper for ex-warehousing goods (if not yet been stated in contract of renting warehouse): 01 original;

c) Ex-warehousing bill issued by warehouse owner: 01 original;

d) List of customs declaration for warehousing and ex-warehousing Van Phong warehouse of petrol and oil, raw materials used for preparation, kind change: 01 original; enclosed with declarations on copies;

dd) Customs declaration of export goods (exclude goods from foreign countries put into Van Phong warehouse for export to other country): 01 copy with a seal as confirmation trader;

e) Inspection certificate of volume, weight and kind: 01 original for each kind;

2. Responsibilities of the Van Phong customs Sub-department:

a) Customs officer managing Van Phong warehouse shall compare the set of documents declared when ex-warehousing with documents when doing procedures for warehousing and actual consignment, if they are consistent, he or she shall perform procedures for ex-warehousing from Van Phong warehouse;

b) Petrol and oil, raw materials for preparation, kind change of one time of warehousing declaring on declaration of goods warehousing, ex-warehousing at bonded warehouse are put out bonded warehouse for once or many times. In case where petrol and oil, raw materials for preparation or kind change are taken out warehouse and brought to foreign countries for many times, copy of declaration of goods warehousing or ex-warehousing from bonded warehouse with seal and confirmed by Van Phong customs sub-department may be used to do procedures for transferring border gate from Van Phong warehouse to export border gate. Ending the ex-warehousing, Van Phong customs Sub-department shall keep copies of declarations of goods warehousing, ex-warehousing at bonded warehouse with confirmation of Customs Sub-department at export border gate together with original of declaration of goods warehousing, ex-warehousing from bonded warehouse;

c) On the last working date of each month, Van Phong customs sub-department shall report the Customs department of Khanh Hoa province about petrol and oil ex-warehousing from Van Phong warehouse.

3. Responsibilities of the Khanh Hoa province Customs Department: Quarterly, on the fifth date of first month of the next quarter, the Customs Department of Khanh Hoa province shall, base on report of the Van Phong customs Sub-department, sum up and report to the General Department of Customs about petrol and oil ex-warehousing from Van Phong warehouse.

4. Responsibilities of warehouse owners:

a) To submit customs dossier as prescribed in Clause 1 of this Article;

b) To perform inspection of volume, weight and kind of consignments; functional agencies in examining and conducting state inspection on quality of consignment for cases having to inspect, test;

c) On the last working date of each month, warehouse owners shall sum up and report to customs sub-department managing Van Phong warehouse about petrol and oil ex-warehousing from Van Phong warehouse.

Article 10. Customs procedures for petrol and oil, raw materials and petrol and oil after preparing from Van Phong warehouse put into inland, non-tariff zones

1. Customs declarers perform procedures for import of petrol and oil, raw materials and petrol and oil after preparing as prescribed for each respective kind, after that, warehouse owners shall perform procedures for ex-warehousing from Van Phong warehouse.

2. In case where petrol and oil, raw materials and petrol and oil after preparing in Van Phong warehouse done procedures for import into inland for many times, customs dossier for each time of import shall be accepted with set of copies of documents (including bill of lading, detailed list of goods, original certificate) with seal as confirmation of Van Phong Customs Sub-department, originals of documents are kept by Van Phong customs Sub-department.

3. The Van Phong customs Sub-department shall supervise the ex-warehousing of petrol and oil, raw materials and petrol and oil after preparing from Van Phong warehouse and confirm on declaration of goods warehousing or ex-warehousing from Van Phong warehouse.

4. Customs declarers shall register the import customs declaration and pay full tax as prescribed for petrol and oil, raw materials and petrol and oil after preparing from Van Phong warehouse to import into inland at Customs Sub-department where traders located system of warehouses containing petrol and oil in inland.

5. The procedures for transporting petrol and oil, raw materials from Van Phong warehouse to Customs Sub-department where open import declaration shall apply the procedures for goods transferring border gate.

6. Customs dossiers and procedures shall comply with provisions in chapter II of the Circular No. 165/2010/TT-BTC dated October 26, 2010 of the Ministry of Finance specifying customs procedures for export, import, temporary import for re-export and border-gate transfer; import of materials for production and mixture; and import of materials for export processing of petrol and oil as follows:

a) Application requesting for changing petrol and oil, raw materials, petrol and oil after preparing at Van Phong warehouse to import into inland (made according to the form No. 22-DCCK/2010 Annex III promulgated together with the Circular No. 194/2010/TT-BTC dated December 06, 2010 of the Ministry of Finance);

* If traders do procedures for the first time at Customs Sub-department, they shall submit additionally the following papers:

b) Permit of petrol and oil export and import trading issued by the Ministry of Industry and Trade: 01 copy with a seal as confirmation of enterprise;

c) The annual minimum quota for petrol and oil import granted by the Ministry of Industry and Trade (for import petrol and oil): 01 copy with a seal as confirmation of enterprise;

7. Responsibilities of Customs Sub-department where customs declarer registered customs declaration on import for putting into inland, non-tariff zones:

a) When registering import customs declaration

a1) To receive and check dossier as prescribed in Clause 6 of this Article;

a2) To perform import customs procedures for petrol and oil, raw materials and petrol and oil after preparing from Van Phong warehouse put into inland.

b) When consignment arrives

b1) To receive dossier of consignment and consignment being transported by goods owner;

b2) To check the minutes of handover, check sealing of dossier and consignment, compare with kept dossier, request for re-inspection when having doubts; confirm and report to Van Phong customs Sub-department;

c) Quarterly, on the fifth date of first month of the next quarter, the Customs Sub-Departments where customs declarers registered import customs declaration of petrol and oil, raw materials and petrol and oil after preparing from Van Phong warehouse shall coordinate with the Van Phong customs Sub-department in comparing and performing liquidity for sets of dossiers of related consignments.

8. Responsibilities of the Van Phong customs Sub-department:

a) To guide goods owners to contact with Customs Sub-departments specified in Clause 4 of this article for registering import customs declaration and doing customs procedures, paying full tax as prescribed.

b) To receive and check dossier which are transferred by the Customs Sub-departments where import declarations are registered;

c) To supervise the ex-warehousing of petrol and oil, raw materials and petrol and oil after preparing from Van Phong warehouse and confirm on declaration of goods warehousing or ex-warehousing from bonded warehouse.

d) To seal related dossiers, consignments, make the minutes of handover, hand it to goods owners so as to transfer it to Customs Sub-departments where doing customs procedures for petrol and oil, raw materials and petrol and oil after preparing from Van Phong warehouse put into inland for consumption;

dd) To make the minutes of handing over goods transferred border gate: 02 minutes (according to form No. 21/BBBG-CCK/2010 Annex III promulgated together with the Circular No. 194/2010/TT-BTC dated December 06, 2010, guiding customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports);

e) On the last working date of each month, Van Phong customs sub-department shall report the Customs department of Khanh Hoa province about petrol and oil, raw materials and petrol and oil after preparing at Van Phong warehouse.

9. Responsibilities of the Khanh Hoa province Customs Department: Quarterly, on the fifth date of first month of the next quarter, the Customs Department of Khanh Hoa province shall, base on report of the Van Phong customs Sub-department, sum up and report to the General Department of Customs about petrol and oil, raw materials and petrol and oil after preparing from Van Phong warehouse put into inland.

10. Responsibilities of warehouse owner, goods owners:

a) To perform inspection of volume, weight and kind of consignments; functional agencies in examining and conducting state inspection on quality of consignment for cases having to inspect, test;

b) Goods owners declare and pay full taxes of all kinds and fees as prescribed;

c) On the last working date of each month, warehouse owners shall sum up and report to Van Phong customs sub-department about petrol and oil, raw materials and petrol and oil after preparing from Van Phong warehouse.

Article 11. Procedures for liquidity of petrol and oil, raw materials warehousing in Van Phong warehouse for preparation and kind change

1. Principles of liquidity

a) If customs agencies apply information technology in liquidity, the first declaration of goods warehousing in Van Phong warehouse, first declaration of goods ex-warehousing in Van Phong warehouse must be performed liquidity firstly; in case where the first declaration of goods warehousing in Van Phong warehouse fail to perform liquidity because raw materials, supplies of this declaration have not yet been prepared, traders must make written explanation with customs agencies when doing procedures for liquidity;

b) Declaration of putting raw materials, supplies into Van Phong warehouse must be made before declaration of ex-warehousing products from Van Phong warehouse;

c) One declaration of putting raw materials, supplies into Van Phong warehouse may be made liquidity for many times;

d) One declaration of ex-warehousing petrol and oil products prepared, changed kind from Van Phong warehouse is performed liquidity for only once;

Especially some cases, a consignment performed liquidity for many times, petrol and oil after preparing, used raw materials imported for trading done procedures for import, temporary import at other customs sub-department , one declaration of ex-warehousing from Van Phong warehouse may be performed liquidity partly. When customs agencies perform liquidity, they must stamp with "already performed liquidity" on declaration of ex-warehousing from Van Phong warehouse, in case of liquidity partly, they must make an Annex clearly stating content performed liquidity (import declaration; petrol and oil, raw materials, tax amounts, and so on) to serve as basis for the next liquidity;

e) Declarations of warehousing in Van Phong warehouse of petrol and oil, raw materials being input of process of kind change, preparation shall be deducted backward when petrol and oil of kind change, preparation is ex-warehoused from Van Phong warehouse, performed the liquidity when petrol and oil and raw materials entirely are ex-warehoused from Van Phong warehouse.

2. Dossier of liquidity, time limit for submitting dossier of liquidity shall comply with guides at Article 118. Clause 2 Article 132 of Circular No. 194/2010/TT-BTC dated December 06, 2010 of the Ministry of Finance guiding customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports.

3. The Van Phong customs Sub-department doing procedures for liquidity shall receive dossiers of liquidity, handle dossiers of liquidity, handle violations as prescribed by law (if any).

Article 12. Transfer of ownership in Van Phong warehouse

Customs management for petrol and oil, raw materials, petrol and oil prepared, changed kind and transferred the ownership in Van Phong warehouse shall perform like management applied to goods transferred ownership in bonded warehouse as prescribed in Clause 6 Article 55 of the Circular No. 194/2010/TT-BTC dated December 06, 2010 of the Ministry of Finance.

Article 13. Procedures for liquidation of petrol and oil, raw materials, petrol and oil prepared, changed kind which are left in Van Phong warehouse

Procedures for liquidation of petrol and oil, raw materials, petrol and oil prepared, changed kind which are left in Van Phong warehouse shall perform like procedures applied to inventory in bonded warehouse as prescribed in Clause 7 Article 55 of the Circular No. 194/2010/TT-BTC dated December 06, 2010 of the Ministry of Finance.

Chapter III

IMPLEMENTATION PROVISIONS

Article 14. Effect

1. This Circular takes effect from 15/8/2013 to 31/12/2014.

2. In November, 2013, the General Department of Customs shall assume the prime responsibility for, and coordinate with the Joint-venture of Van Phong warehouse under the Vietnam National Petroleum Group, concerned provincial Customs Departments in reviewing and assessing the implementation result of content guided in this Circular and propose reports to the Ministry of Finance.

3. During the course of implementation, if concerned documents mentioned in this Circular are revised or replaced, complying with the new revising or replacing documents.

4. General Director of Customs shall direct Directors of provincial Customs Departments to be responsible for managing, monitoring and carrying out content prescribed in this Circular. In the course of implementation, any arising problems should be reported timely to the Ministry of Finance (through the General Department of Customs) for study and settlement.