| THE MINISTRY OF FINANCE -------- No.70/2009/TT-BTC | SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness ------------ Hanoi, April 7, 2009 |
CIRCULAR
Guiding customs procedures for export, import, temporary import for re-export of petrol and oil and import of materials for production and processing of petrol and oil
Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10 and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of articles of the Customs Law;
Pursuant to the Governments Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Governments Decree No. 154/2005/ND-CP dated December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision;
Pursuant to the Government’s Decree No.12/2006/ND-CP dated January 23, 2006, detailing the Commercial Law regarding international goods purchase and sale and goods purchase, sale, processing and transit agency activities with foreign countries;
Pursuant to the Government’s Decree No. 55/2007/ND-CP dated April 6, 2007, on petrol and oil trading;
The Ministry of Finance guides customs procedures for export, import, temporary import for re-export of petrol and oil and import of materials for petrol and oil production and processing as follows:
GENERAL PROVISIONS
Article 1.
Objects and scope of application
1. Traders that possess petrol and oil export and import licenses granted by the Ministry of Industry and Trade may import, temporarily import and re-export petrol and oil (except for crude oil) and may only re-export petrol and oil which they have imported or temporarily imported.
2. Traders that are established under law and have business registration certificates containing registration of petrol and oil production or processing may directly import materials or entrust traders defined in Clause 1 of this Article to import materials under registered plans after obtaining certification of the Ministry of Industry and Trade.
3. Traders that possess petrol and oil export and import licenses stating the business lines of supply of aviation petrol and oil or provision of seagoing ship chandlery services may sell petrol and oil by themselves or through seagoing ship chandlers acting as their agents to entities specified in Article 3, Chapter I of the Regulation on temporary import for re-export of petrol and oil promulgated together with the Ministry of Industry and Trade's Decision No. 01/2008/QD-BCT dated January 3, 2008.
4. Traders engaged in temporary import for re-export of petrol and oil include:
a/ Vietnamese traders that carry out procedures for import of petrol and oil into Vietnam and carry out procedures for export of petrol and oil out of Vietnam.
b/ Vietnamese traders that carry out procedures for import of petrol and oil into Vietnam and sale thereof to traders specified in Article 2, Chapter I of the Regulation on temporary import for re-export of petrol and oil promulgated together with the Ministry of Industry and Trade's Decision No. 01/2008/QD-BCT dated January 3, 2008.
c/ Vietnamese traders that carry out procedures for import of petrol and oil into Vietnam and sale thereof to entitles specified in Clause 3 of this Article that are allowed to conduct petrol and oil temporary import for re-export under regulations.
5. Traders that possess petrol and oil export and import licenses may export petrol and oil after being granted petrol and oil export permits by the Ministry of Industry and Trade.
Article 2.
Petrol and oil transshipment and transfer alongside from ship to ship on rivers or the sea
Traders engaged in petrol and oil export or import may only transship or transfer alongside petrol and oil from ship to ship on rivers or sea areas under regulations of the Ministry of Transport or may transship or transfer alongside petrol and oil from big tankers or other means of transport (including supply for seagoing ships) which Vietnamese ports cannot directly accommodate, under regulations of port authorities.
