THE MINISTRY OF FINANCE
Circular No. 88/2013/TT-BTC of June 28, 2013, 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
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 June 14, 2005 Law No 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to June 14, 2005 Commercial Law No. 36/2005/QH11;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of Law No. 78/2006/QH11 on Tax Administration;
Pursuant to December 21, 2007 Law No. 05/2007/QH12 on Product and Goods Quality;
Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the Commercial Law regarding international purchase and sale of goods; and agency for purchase, sale, processing and transit of goods with foreign countries;
Pursuant to the Government’s Decree No. 84/2009/ND-CP of October 15, 2009, on petrol and oil trading;
Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures and customs examination and supervision;
Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuant to the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 106/2010/ND-CP of October 28, 2010, amending and supplementing a number of articles of the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of the Law on Tax Administration, and the Government’s Decree No. 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the Law on Personal Income Tax;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the function, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister’s Decision No. 264/QD-TTg of January 30, 2013, on pilot operation of Van Phong petroleum bonded warehouse;
At the proposal of the General Director of Customs,
The Minister of Finance promulgates the Circular 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.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of application
This Circular guides 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 as prescribed in Article 1 of the Prime Minister’s Decision No. 264/QD-TTg of January 30, 2013, on pilot operation of Van Phong petroleum bonded warehouse (below referred to as Van Phong warehouse).
Article 2. Subjects of application
1. Major traders as prescribed in the Government’s Decree No. 84/2009/ND-CP of October 15, 2009, on petrol and oil trading, and foreign traders (referred to as goods owners) having contracts on warehouse lease or contracts on the service of preparation or type change of petrol and oil, permitted to put petrol and oil and raw materials into Van Phong warehouse for storage, preparation or type change of petrol and oil; permitted to sell petrol and oil or petrol and oil prepared at Van Phong warehouse abroad or into the inland; or permitted to sell petrol and oil abroad after type change at Van Phong warehouse.
2. Van Phong petroleum bonded warehouse limited liability joint-venture company (referred to as warehouse owner).
3. Customs offices.
4. Independent assessment companies.
Article 3. Provisions on type change and preparation of petrol and oil at Van Phong warehouse
1. Type change of petrol and oil
Petrol and oil stored at Van Phong warehouse may only be permitted to undergo type change for ex-warehousing abroad at the request of goods owners as stated in purchase and sale contracts or contracts on the service of type change for export, specifically:
a/ Type change of petrol and oil may be permitted only with quantity and category conformable with each purchase and sale contract or contract on the service of type change for export; and,
b/ The purchase and sale contract or contract on type change for export must specify the quantity and category of goods and their receipt place being an overseas port or place; and,
c/ Petrol and oil of changed type for export abroad may be neither re-imported nor sold domestically.
2. Petrol and oil preparation is the process of mixing up petrol and oil products or semi-finished products, additives and other preparations into petrol and oil products.
