Tiếng Việt
18.1 administrative procedures: Customs procedures for import of raw materials for production, gas processing, oil
1. Order of:
1. For imports of raw materials for the production and processing of fuels and lubricants for export comply with management regulations for import of raw materials for the production of export goods.
Customs records: in addition to the documents to be submitted and presented in accordance with regulations for import of raw materials for the production of export goods, the trader must be submitted and presented papers related to imported gasoline , temporary import and registration of planned production, processing and import of raw materials and consumption of petroleum products, oil traders, certified by the Ministry of Industry and Commerce (01 copies signed by the director).
2. For imports of raw materials for the production and processing of petrol and oil for domestic consumption made as customs procedures for petrol and oil imports.
2. How to make:
Directly at the offices of the administrative authorities
3. Profile requirements:
a) The composition profile, including:
1. Documents to be submitted:
– Customs declaration: 02 originals;
– Contracts for the sale of goods or valuable papers of equivalent legal commodity sales contract: 01 copy;
– Bill of lading: 01 copy;
– Commercial invoice: 01 originals;
– Submit the first time when the procedures of the following documents:
+ Export business license, gasoline imports by the Ministry of Industry and Trade: 01 copies;
+ The petroleum import quota at least annually by the Ministry of Industry and Trade: 01 copies (applies to imported gasoline);
– Volume assessment certificate: 01 original.
– Announced the results of state inspection of imported goods quality registration or state inspection on quality of imported goods: 01 originals.
2. vouchers (original) presented upon request Customs Branch:
– Export business license, gasoline imports by the Ministry of Industry and Trade;
– The petroleum import quota annual minimum level set by the Ministry of Industry and Trade;
– Sale contract;
– Bill of lading.
3. The time limit for traders to submit their documents to the Customs Branch:
The above documents must be submitted when the registration procedure of customs declarations, except the following documents:
3.1. Volume assessment certificate: payable within 8 hours of work since the pumping of petrol and oil from vehicles into depots, tanks or other means of transport to the hinterland.
3.2. Notification of state test results about the quality of imported goods: payable within a period not exceeding 07 working days after the pumping of fuel from the vehicles into depots, tanks or on vehicles other domestic load.
3.3. Trade bills: no original case, the trader must pay fax (the original) or telex, within no more than 5 business days from the date of registration of customs declarations; Director (or his authorized director) now certify and take responsibility before law for the accuracy and truthfulness of this fax or telex. Where there is good reason, the time limit must be submitted within 30 days from the date of registration of customs declarations under the provisions of Clause 2, Article 9 of Decree No. 154/2005 / ND-CP dated 15/12/2005 of the Government detailing a number of articles of the customs Law regarding customs procedures, inspection and supervision.
3.4. When registering the customs declaration because no commercial invoice (original), the customs collection under self declared by traders. When traders submit commercial invoice (original) if there is a change compared to the customs declaration, the additional declaration trader tax amount payable in accordance with regulations, customs officers check and compare them with declaration reported on the declaration, if there is a change, the customs officers adjust tax amount payable in accordance with the law, not sanctions.
3.5. Where imported gasoline and general temporary imports (01) commercial invoice (original), the customs sub-department approval for traders to submit the original commercial invoice to import records business ; commercial invoice copy or duplicate copy of the records traders temporarily imported on temporary import declarations clearly: the original commercial invoice records have to import petrol and oil according to the customs declaration No. …… dated …. months …. male…..
3.6. Where the implementation of e-customs procedures is filed under the provisions of Circular No. 222/2009 / TT-BTC dated 25/11/2009 of the Ministry of Finance guiding the pilot e-customs procedures.
b) Number of records: 01 (sets)
4.Thoi term:
8 hours after receiving dossiers
5. Subjects of administrative procedures: Organizations and individuals
6. Yes Implementing procedures:
a) The competent authority shall decide: Customs Branch
b) bodies or competent persons authorized or decentralized implementation (if any): Customs Branch
c) The agency directly perform administrative procedures: Customs Branch
c) coordinating agencies (if any):
7.Ket performance of administrative procedures: Confirm declarations
8.Le fee: 20,000 (according to Circular 172/2010 / TT-BTC)
9.Ten forms, declaration forms, form templates:
Customs declaration
10. Ask, conditions for implementation of administrative procedures: None
11.Can the legal basis of the administrative procedure:
Pursuant to Customs Law No. 29/2001 / QH10 of June 29, 2001 and Law No. 42/2005 / QH11 of June 14, 2005 amending and supplementing a number of articles of the Customs Law;
Pursuant to Decree No. 154/2005 / ND-CP of December 15, 2005 of the Government stipulating the customs procedures, inspection regimes, customs supervision;
Circular No. 194/2010 / TT-BTC dated 06/12/2010 of the Ministry of Finance Guide to customs procedures; inspection and supervision; export tax, import tax and tax administration for goods exported and imported
Electronic Transactions Law No. 51/2005 / QH11 of November 29, 2005;
Circular 222/2009 / TT-BTC dated 25/11/2009 guiding the pilot e-customs procedures
Decree No. 27/2007 / ND-CP dated 23 May 2007 of the Government 02; Decision No 149/2005 / QD-TTg dated 06/20/2005;
Decision No 103/2009 / QD-TTg dated 12/08/2009;
Circular No. 51/2012 / TT-BTC adjusting effect of Circular No. 15/2012 / TT-BTC dated 08/02/2012 of the Ministry of Finance and issued a declaration form of export goods and import .
Circular 165/2010 / TT-BTC dated 26/10/2010 of the Ministry of Finance customs procedures for export, import, temporary import for re-export, transshipment of petroleum; import of raw materials for the production of gasoline and blending; import raw materials for processing and export of petroleum;
18.2 administrative procedures: Customs procedures for import, temporary import of petrol and oil
1. Order of:
I. Responsibilities of Customs import procedures, temporary import:
1. On the basis of import quotas for fuels and lubricants conducted annual minimum and subtract the slip track backward.
2. To carry out customs procedures in accordance with current regulations.
3. Sealing tanks after completion of the gas pumps, oil in tanks in accordance with paragraph 4.1, paragraph 4, Article 2 of Circular 165/2010 / TT-BTC.
4. The re-export procedures for imported gasoline does not meet the quality requirements of importers under Decision state inspection agencies for quality.
Responsibilities of traders II-
1. Suggest trader expertise performance appraisal volume, fuel type and organization of conformity assessment specified in certifying the quality of gasoline.
2. Ensure customs seals intact for tanks with gasoline, oil or petroleum status quo as provided for in Point 4.1, Clause 4, Article 2 of Circular 165/2010 / TT-BTC.
3. For imported gasoline but no announcement state inspection results on the quality of imported goods specified in Clause 4, Article 2 of Circular 165/2010 / TT-BTC, upon notice of the the test shall be handled as follows:
3.1. Where the state inspection agencies for quality inspection results notified the state of quality consignments meet import requirements, Customs Branch decided trader customs clearance, customs seal is opened ( if available) to put petrol into use.
3.2. Where the state inspection agencies for quality test results announced on quality state shipments do not meet import requirements, traders must continue to be responsible for maintaining the status quo customs seal (if available ), petroleum status quo (including old and new – if applicable) and implement procedures for re-export (including old and new – if any) within the time limits prescribed by law.
4. Petrol temporarily imported but not re-exported or re-exported not, be transferred to the domestic market:
4.1. The deadline for submission of tax on petrol and oil temporarily imported for re-export but not re-exported or not, be transferred to domestic consumption shall comply with the provisions of Point d,
Clauses 3 and 4, Article 42 of the Tax Administration Law No. 78/2006 / QH11 and the guidance of the Ministry of Finance on export tax, import tax and tax administration for the goods exported or imported.
4.2. After completion of the full range of tax obligations, financial and fines for late payment of tax (if any) according to law, the merchant must comply with regulations on quality control of imported petroleum.
III liquidity temporary import customs declarations:
1. Unit shall liquidate:
Customs Branch where the procedures for temporary import of petrol responsible shall liquidate temporary import declarations.
2. The term liquidity declarations:
Immediately after the expiry of petroleum saved in Vietnam under the provisions of Clause 3, Article 2 of Circular 165/2010 / TT-BTC
2. How to make:
Directly at the offices of the administrative authorities
3. Profile requirements:
a) The composition profile, including:
1. Documents to be submitted:
– Customs declaration: 02 originals;
– Contracts for the sale of goods or valuable papers of equivalent legal commodity sales contract: 01 copy;
– Bill of lading: 01 copy;
– Commercial invoice: 01 originals;
– Submit the first time when the procedures of the following documents:
+ Export business license, gasoline imports by the Ministry of Industry and Trade: 01 copies;
+ The petroleum import quota at least annually by the Ministry of Industry and Trade: 01 copies (applies to imported gasoline);
– Volume assessment certificate: 01 original.
– Announced the results of state inspection of imported goods quality registration or state inspection on quality of imported goods: 01 originals.
2. vouchers (original) presented upon request Customs Branch:
– Export business license, gasoline imports by the Ministry of Industry and Trade;
– The petroleum import quota annual minimum level set by the Ministry of Industry and Trade;
– Sale contract;
– Bill of lading.
3. The time limit for traders to submit their documents to the Customs Branch:
The above documents must be submitted when the registration procedure of customs declarations, except the following documents:
3.1. Volume assessment certificate: payable within 8 hours of work since the pumping of petrol and oil from vehicles into depots, tanks or other means of transport to the hinterland.
3.2. Notification of state test results about the quality of imported goods: payable within a period not exceeding 07 working days after the pumping of fuel from the vehicles into depots, tanks or on vehicles other domestic load.
3.3. Trade bills: no original case, the trader must pay fax (the original) or telex, within no more than 5 business days from the date of registration of customs declarations; Director (or his authorized director) now certify and take responsibility before law for the accuracy and truthfulness of this fax or telex. Where there is good reason, the time limit must be submitted within 30 days from the date of registration of customs declarations under the provisions of Clause 2, Article 9 of Decree No. 154/2005 / ND-CP dated 15/12/2005 of the Government detailing a number of articles of the customs Law regarding customs procedures, inspection and supervision.
3.4. When registering the customs declaration because no commercial invoice (original), the customs collection under self declared by traders. When traders submit commercial invoice (original) if there is a change compared to the customs declaration, the additional declaration trader tax amount payable in accordance with regulations, customs officers check and compare them with declaration reported on the declaration, if there is a change, the customs officers adjust tax amount payable in accordance with the law, not sanctions.
3.5. Where imported gasoline and general temporary imports (01) commercial invoice (original), the customs sub-department approval for traders to submit the original commercial invoice to import records business ; commercial invoice copy or duplicate copy of the records traders temporarily imported on temporary import declarations clearly: the original commercial invoice records have to import petrol and oil according to the customs declaration No. …… dated …. months …. male…..
3.6. Where the implementation of e-customs procedures is filed under the provisions of Circular No. 222/2009 / TT-BTC dated 25/11/2009 of the Ministry of Finance guiding the pilot e-customs procedures.
b) Number of records: 01 (sets)
4.Thoi term:
8 hours after receiving dossiers
5. Subjects of administrative procedures: Organizations
6. Yes Implementing procedures:
a) The competent authority shall decide: Customs Branch
b) bodies or competent persons authorized or decentralized implementation (if any): Customs Branch
c) The agency directly perform administrative procedures: Customs Branch
c) coordinating agencies (if any):
7.Ket performance of administrative procedures: Decisions
8.Le fee: 20,000 (172/2010 / TT-BTC)
9.Ten forms, declaration forms, form templates:
Customs declaration
10. Ask, conditions for implementation of administrative procedures: None
11.Can the legal basis of the administrative procedure:
Pursuant to Customs Law No. 29/2001 / QH10 of June 29, 2001 and Law No. 42/2005 / QH11 of June 14, 2005 amending and supplementing a number of articles of the Customs Law;
Pursuant to Decree No. 154/2005 / ND-CP of December 15, 2005 of the Government stipulating the customs procedures, inspection regimes, customs supervision;
Circular No. 194/2010 / TT-BTC dated 06/12/2010 of the Ministry of Finance Guide to customs procedures; inspection and supervision; export tax, import tax and tax administration for goods exported and imported
Electronic Transactions Law No. 51/2005 / QH11 of November 29, 2005;
Circular 222/2009 / TT-BTC dated 25/11/2009 guiding the pilot e-customs procedures
Decree No. 27/2007 / ND-CP dated 23 May 2007 of the Government 02; Decision No 149/2005 / QD-TTg dated 06/20/2005;
Decision No 103/2009 / QD-TTg dated 12/08/2009;
Circular No. 51/2012 / TT-BTC adjusting effect of Circular No. 15/2012 / TT-BTC dated 08/02/2012 of the Ministry of Finance and issued a declaration form of export goods and import .
Circular 165/2010 / TT-BTC dated 26/10/2010 of the Ministry of Finance customs procedures for export, import, temporary import for re-export, transshipment of petroleum; import of raw materials for the production of gasoline and blending; import raw materials for processing and export of petroleum;
TTHC 18.3: re-export customs procedures for aircraft fuel
1. Order of:
I. Customs procedures:
Traders may apply declaration registration forms for export once more: Traders declaration 01 declarations for all international airlines, 01 aircraft returns to Vietnam to implement international flights exit International. The effective duration of the declarations as provided for by law.
II- customs dossier:
Upon delivery to the aircraft, the trader must submit or present to Customs the following documents:
– Presentation of the customs declaration is registered.
– Submit the bill of sale or delivery bill: 01 originals;
– The volume of fuel norms for domestic flights: 01 original (for the case of an aircraft exit for domestic flights);
II- Responsibilities of Customs Branch
1. After each consignment delivery, Customs Branch confirmed the invoice / delivery bill, perform other duties as prescribed for registration of single declarations.
2. In case Vietnam aircraft sold to exit but stop at a domestic airport: Airlines must formulate norms gasoline used for domestic flights and is solely responsible before the law for these norms . Pursuant to the norms and customs confirm re-export of petroleum from the airport where the aircraft exit.
3. Liquidity declarations:
3.1. Customs Branch and traders shall liquidate declarations by cumulative production of petroleum in the bill and monitoring cards, record production results on the export declaration (box confirming actual export).
3.2. Duration consider the deadline for submission of dossiers for consideration of tax refund (non-collection) is 45 days after re-export procedures gasoline shipments to final registration form once the export declaration.
2. How to make: Directly at the offices of the administrative authorities
3. Profile requirements:
a) The composition profile, including:
– Presentation of the customs declaration is registered.
– Submit the bill of sale or delivery bill: 01 originals;
– Bản định mức khối lượng xăng dầu bay chặng nội địa: 01 bản chính (đối với trường hợp tàu bay xuất cảnh có bay chặng nội địa);
- b) Số lượng hồ sơ: 01 (bộ)
4.Thời hạn giải quyết:
8 giờ kể từ khi tiếp nhận hồ sơ
- Đối tượng thực hiện thủ tục hành chính: Tổ chức
6.Cơ quan thực hiện thủ tục:
- a) Cơ quan có thẩm quyền quyết định: Chi cục Hải quan
- b) Cơ quan hoặc người có thẩm quyền được uỷ quyền hoặc phân cấp thực hiện (nếu có): Chi cục Hải quan
- c) Cơ quan trực tiếp thực hiện TTHC: Chi cục Hải quan
- c) Cơ quan phối hợp (nếu có):
7.Kết quả thực hiện thủ tục hành chính: Quyết định
8.Lệ phí: 20.000 đồng
9.Tên mẫu đơn, mẫu tờ khai, mẫu bảng biểu: không
10.Yêu cầu, điều kiện thực hiện thủ tục hành chính: không
11.Căn cứ pháp lý của thủ tục hành chính:
Căn cứ Luật Hải quan số 29/2001/QH10 ngày 29 tháng 6 năm 2001 và Luật số 42/2005/QH11 ngày 14 tháng 6 năm 2005 sửa đổi, bổ sung một số điều của Luật Hải quan;
Căn cứ Nghị định số 154/2005/NĐ-CP ngày 15 tháng 12 năm 2005 của Chính phủ quy định thủ tục hải quan, chế độ kiểm tra, giám sát hải quan;
Thông tư số 194/2010/TT-BTC ngày 06/12/2010 của Bộ Tài chính Hướng dẫn về thủ tục hải quan; kiểm tra, giám sát hải quan; thuế xuất khẩu, thuế nhập khẩu và quản lý thuế đối với hàng hoá xuất khẩu, nhập khẩu
Luật Giao dịch điện tử số 51/2005/QH11 ngày 29 tháng 11 năm 2005;
Thông tư 222/2009/TT-BTC ngày 25/11/2009 hướng dẫn thí điểm thủ tục hải quan điện tử
Nghị định số 27/2007/NĐ-CP ngày 23 tháng 02 năm 2007 của Chính phủ; Quyết định số 149/2005/QĐ-TTG ngày 20/06/2005;
Quyết định số 103/2009/QĐ-TTg ngày 12/08/2009;
Thông tư số 51/2012/TT-BTC điều chỉnh hiệu lực thi hành của Thông tư số 15/2012/TT-BTC ngày 08/02/2012 của Bộ Tài chính và ban hành mẫu tờ khai hàng hóa xuất khẩu, nhập khẩu.
Thông tư 165/2010/TT-BTC ngày 26/10/2010 của Bộ Tài chính thủ tục hải quan đối với xuất khẩu, nhập khẩu, tạm nhập tái xuất, chuyển khẩu xăng dầu; nhập khẩu nguyên liệu để sản xuất và pha chế xăng dầu; nhập khẩu nguyên liệu để gia công xuất khẩu xăng dầu.