What are regulations on customs procedures and customs supervision and inspection of petrol and oil, gases and chemicals in transit in Vietnam?

What are regulations on customs procedures and customs supervision and inspection of petrol and oil, gases and chemicals in transit in Vietnam? - image from internet

Pursuant to Article 22 of the Circular 69/2016/TT-BTC on customs procedures for import, export, temporary import for re-export and transit of petroleum, chemical and gas; imported raw materials for producing and preparing and outward processing of petroleum and gas, imported and exported crude oil and other imports, exports for petroleum industry issued by the Minister of Finance, the regulations on customs procedures and customs supervision and inspection of petrol and oil, gases and chemicals in transit in Vietnam are as follows:

The transit of petrol and oil, gases and chemicals shall conform to Article 43 of the Decree 08/2015/ND-CP and Articles 50, 51 and 52 of the Circular 38/2015/TT-BTC.

Pursuant to Article 43 of the Decree 08/2015/ND-CP:

1. Customs declaration required by customs procedures that in-transit cargos must be followed shall be carried out at the customs office located at the first port of call and the last port of departure.

2. Customs documentation required for in-transit cargos shall consist of the followings:

a) Transportation declaration according to the form issued by the Ministry of Finance.

With regard to in-transit cargos that are not moved via an inland country, customs declarants shall not need to submit transportation declarations but be required to submit the cargo manifest according to the form issued by the Ministry of Finance: 01 original.

With regard to cargos moving in transit in conformity with Agreements on the transit of cargos between Vietnam and bordering countries, under which attached documents for such in-transit cargos are stipulated, customs declarants shall not need to submit transportation declarations on transportation but are required to submit customs documents for their in-transit moving of cargos: 01 original;

b) Transport document: 01 copy;

c) License required by laws: 01 original.

3. Responsibility of customs declarants:

a) Ship cargos along the route, to the port and within a time limit stipulated in Clause 1, 2 Article 65 of the Customs Law;

b) Ensure that cargos are protected by customs seals, or keep cargos intact during transportation in case it is impossible to customs seal such shipment of cargos moving from port of entry to port of exit.

4. Responsibility of the Customs Sub-department operating at ports of entry:

a) Receive and handle customs documentation as stipulated in Clause 2 of this Article;

b) Carry out customs sealing for in-transit cargo transports;

c) Assign customs officers to directly supervise in-transit cargos in terms of those stipulated at Point c Clause 6 of this Article.

5. Responsibility of the Customs Sub-department operating at ports of exit:

a) Verify information provided on transportation declarations available on the data system of customs authorities;

b) Inspect customs documents for in-transit cargos which are verified by the Customs Sub-department operating at port of entry with respect to cargos moving in transit under Agreements on the transit of cargos between Vietnam and bordering countries;

c) Check whether customs seal is unbroken or cargos are kept intact before carrying out customs clearance.

6. Customs supervision to be carried out for in-transit cargos:

a) In-transit cargos must be customs sealed. In case such cargos are impossible to be customs sealed, customs declarants shall be held responsible for keeping their cargos intact;

b) In-transit cargos that appear in the list of commodities subject to a ban on trading, export, or a temporary cessation of export, or a ban on import or a temporary cessation of import; the list of exports or imports under permits shall be supervised by means of technical equipment;

c) In-transit cargos which are weapons, bullets, explosive materials and highly dangerous commodities shall be supervised by means of technical equipment or directly by customs officers;

d) During the period when cargos are moving in transit via Vietnam, before customs declarants carry out transshipment, transloading, warehousing, deconsolidation, changing of transportation modes or other activities, customs authorities where customs clearance for imports occurs must be informed and grant their permission.

7. In case force majeure is likely to damage the intactness of shipments, customs sealing or causes cargos to fail to be shipped along the predetermined route or on schedule, customs declarants, after applying necessary measures to control and mitigate any possible loss or damage, must promptly inform customs authorities to seek any solution; in case it is impossible to give such notification, the nearest police authority, border guard or coastguard must be informed to give their confirmation or find any solution in accordance with laws.

Pursuant to Articles 50, 51 and 52 of the Circular 38/2015/TT-BTC:

Article 50. Transport of goods under customs supervision

1. Goods are under customs supervision in the following cases:

a) Goods are transited through the territorial mainland of Vietnam;

b) Goods are moved to another custom post outside the checkpoint area or vice versa, including:

b.1) Goods on a customs declaration registered at a Sub-department of Customs outside the checkpoint area that are transported from the customs place outside the checkpoint area to the checkpoint of export, a bonded warehouse, CFS, ICD;

b.2) Goods on a customs declaration registered at a Sub-department of Customs outside the checkpoint area that are transported from the checkpoint of import to a customs place outside the checkpoint area or a free trade zone;

b.3) Exports that are transported from an ICD, a bonded warehouse, container freight station (CFS), or off-airport cargo terminals to the checkpoint of export;

b.4) Imports that are transported from the checkpoint of import to the port of destination written on the bill of lading, off-airport cargo terminal, CFS, or another checkpoint;

b.5) Imports that are transported from the checkpoint of import to a bonded warehouse;

b.6) Goods that are transported from a free trade zone to a checkpoint of export or bonded warehouse, CFS, ICD; a customs place outside checkpoint area, or another free trade zone;

b.7) Exports or imports that are transport from one customs place to another.

2. The declarant is responsible for protecting the status quo of goods and the customs seal, unless goods cannot be sealed by nature while goods are being transported to the destination; sticking to the transport route and time registered with the customs authority.

If the status quo of goods or the customs seal cannot be protected, or it is not possible to stick to the registered route or time because of a force majeure event, the declarant, after taking necessary measures for minimizing and preventing damage, must promptly notify the nearest customs authority and the customs authority to which goods is transported until goods arrive at the registered destination. If it is not possible to promptly notify the customs authority, the taxpayer may inform the local police authority, the border guard, or the coastguard for confirmation.

Article 51. Customs procedures applied to goods under customs supervision

1. Customs procedures applied to goods transported independently:

a) Procedures customs for independent transport shall be applied to goods transited through Vietnam’s territorial mainland and the goods mentioned in Point b.3 and Point b.4 Clause 1 Article 50 of this Circular, and shall be carried out at the Sub-department of Customs from which goods are transported;

b) Customs dossier:

b.1) A declaration of independent transport which contains the information mentioned in Section 6 of Appendix II enclosed herewith;

b.2) 01 photocopy of the bill of lading, unless goods are transported by road across the border without a bill of lading;

b.3) A photocopy of the license for transit if such license is required.

With regard to the documents mentioned in Point b.3 of this Clause, if the single-window system is applied, the regulatory body shall send the electronic license for transit through the integrated communication system. In this case, the declarant is not required to submit the original license when following customs procedures.

In case goods are transported from a bonded warehouse, CFS, or ICD to a checkpoint of export, the documents mentioned in Point b.2 and Point b.3 of this Clause are not required.

c) Procedures:

c.1) Responsibilities of the declarant:

Complete the declaration of goods transport in accordance with Section 6 in Appendix II enclosed herewith; receive information from the e-customs system and follow the instructions below:

c.1.1) If the declaration is sorted into channel 1 and approved by the e-customs system, the declarant shall print the notice of approval and present it to the customs authority from which goods are transported (hereinafter referred to as “dispatching customs authority”) in order to seal and certify the goods being transported;

c.1.2) If the declaration is sorted into channel 2, the declarant shall present the documents prescribed in Point b of this Clause to the dispatching customs authority for inspection, provide additional information about the customs seal number notified by the customs authority, and present goods for the customs authority to seal and certify;

c.1.3) If the shipment is suspected of violations of law, the declarant shall present the goods to the dispatching customs authority for physical inspection;

c.1.4) Additional declaration of transport shall be made at the request of the customs authority.

c.2) Responsibility of the warehousing service provider

If the warehousing service provider is connected to the customs authority for exchange of electronic customs data, the warehousing service provider shall update information about departure of exports or confirm arrival of imports on the e-customs system;

c.3) Responsibilities of the dispatching customs authority:

c.3.1) Examine the documents if required by the e-customs system and instruct the declarant to provide additional information about the customs seal number and other information on the declaration of goods transport (if any).

Physical inspection shall be carried out as prescribed in Article 29 of this Circular if violations of law is suspected. The result of physical inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V enclosed herewith) and sent to the Sub-department of Customs to which goods are transported (hereinafter referred to as “receiving customs authority") where procedures are carried on.

c.3.2) Approve the declaration of goods transport on the e-customs system;

c.1.2) Seal the goods according to additional information provided by the declarant about the customs seal number;

c.3.4) Update information about the dispatched goods on the e-customs system if the warehousing service provider is connected to the customs authority for exchange of electronic customs data;

c.3.5) Monitor the transport of goods under customs supervision;

c.3.6) Carry out search for the shipment if no feedbacks from the receiving customs authority are received after the expected transport period.

c.4) Responsibilities of the receiving customs authority:

c.4.1) Check and compare the customs seal (if any);

c.4.2) Update information about the arrival of goods on the e-customs system if the warehousing service provider is connected to the customs authority for exchange of electronic customs data;

c.4.3) Physical inspection shall be carried out as prescribed in Article 29 of this Circular if violations of law are suspected. The result of physical inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V enclosed herewith).

d) Additional declaration, cancellation of declaration of independent transport:

d.1) Additional declaration or cancellation of the declaration of goods transport shall be made before information about arrival of goods at the destination is update on the e-customs system;

d.2) The declarant may make additional declaration and cancel information about the transport found by the declarant or according to instructions sent by the customs authority via the e-customs system;

d.3) The Director of the receiving customs authority shall decide additional declaration or cancellation of the transport declaration.

2. Customs procedures applied to multi-modal transport:

a) Procedures customs for multi-modal transport shall be applied to goods mentioned in Points b.1, b.2, b.5, b.6 Clause 1 Article 50 of this Circular;

b) Documents and customs procedures for multi-modal transport shall be followed concurrently with customs procedures for exports or imports in a corresponding manner; information about multi-modal transport shall be provided in accordance with Appendix II enclosed herewith. If the e-customs system does not support declaration of information about multi-modal transport, the declarant shall request a transport of goods under customs supervision on the declaration (with specific time, route, source, and destination). The declarant shall present goods for the customs authority to seal them in the cases mentioned in Clause 3 Article 52 of this Circular in order for the receiving customs authority to carry on the procedures;

c) With regard to exports

c.1) With regard to exports that have undergone physical inspection at the Sub-department of Customs where the customs declaration is registered and have to be sealed by the customs

c.1.1) Responsibilities of the dispatching customs authority:

c.1.1.1) Seal the goods, update information about transfer of goods under supervision on the e-customs system.

If goods are bulk cargo, oversized/overweight goods that cannot be sealed, the customs official shall specify the names, quantities, categories, codes, origins (if any) of goods, or take pictures of goods, and update them on the e-customs system or enclosed them with the transfer note;

c.1.1.2) Give goods to the declarant for transport to the checkpoint of export;

c.1.1.3) Monitor the transport of goods under customs supervision;

c.1.1.4) Carry out search for the shipment if goods do not arrive at the checkpoint of export after the expected transport period.

c.1.2) Responsibilities of the receiving customs authority:

c.1.2.1) Receive goods presented by the declarant;

c.1.2.2) Check the customs seal and compare with information about the dispatch of goods on the e-customs system;

c.1.2.3) Update information about the arrival of goods on the e-customs system;

c.1.2.4) Cooperate with the dispatching customs authority in tracking down the goods if they do not arrive at the destination after the expected transport period.

c.2) With regard to exports exempt from customs sealing:

The declarant is responsible for transporting goods to the checkpoint of export.

d) With regard to imports:

d.1) With regard to imports being inspected outside the checkpoint area and goods that must be sealed by the customs:

d.1.1) Responsibilities of the Sub-department of Customs where the customs declaration is registered:

d.1.1.1) Update information on the e-customs system for the Sub-department of Customs where goods are stored to seal and transfer goods to the declarant for transport to the inspection place;

d.1.1.2) Receive goods transported by the declarant, check the customs seal and compare with information about dispatch of goods on the e-customs system;

d.1.1.3) Update information about the arrival of goods on the e-customs system;

d.1.1.4) Monitor information about transported goods; cooperate with the Sub-department of Customs where goods are stored in tracking down the goods if they do not arrive at the inspection place after the expected transport period.

d.1.2) Responsibilities of the Sub-department of Customs where goods are stored:

d.1.2.1) Seal the goods, update information about dispatch of goods on the e-customs system, and give goods to the declarant for transporting to the inspection place;

d.1.2.2) Monitor information about transported goods; take charge of tracking down the goods if they do not arrive at the inspection place after the expected transport period.

d.2) With regard to imports exempt from customs sealing:

The declarant shall follow customs procedures as prescribed and take goods through the customs controlled area at the checkpoint after permission is granted by the customs authority.

e) Additional declaration, cancellation of the declaration of multi-modal transport is similar to those of declaration of exports and declaration of imports prescribed in this Circular.

3. With regard to goods mentioned in Clause 1, Point c.1 and Point d.2 Clause 2 of this Article, if the dispatching customs authority and the receiving customs authority has not exchanged information about the transport of goods via the e-customs system or the e-customs system is not working as prescribed in Clause 2 Article 25 of Decree No. 08/2015/ND-CP and thus declaration of transport of goods under customs supervision cannot be made via the e-customs system, the dispatching customs authority shall use the form No. 10/BBBG/GSQL in Appendix V enclosed herewith) to transfer goods to the receiving customs authority for carrying on the procedures. After receiving the transfer note and goods, the receiving customs authority shall confirm and notify the dispatching customs authority.

4. The General Department of Customs shall provide instructions on declaration of transport of goods under customs supervision in the cases mentioned in Point b.7 Clause 1 Article 50 of this Circular.

Article 52. Customs supervision of exports or imports

1. With regard to exports:

a) Responsibilities of the declarant or carrier:

a.1) With regard to exports that are exempt from physical inspection and released or granted customs clearance, goods approved for independent transport, after goods are gathered inside the customs controlled area, the declarant or carrier shall provide information about the container list and declaration number using form No. 29/DSCT/GSQL in Appendix V (if goods are transported in containers) or list of goods using form No. 30/DSHH/GSQL in Appendix V (for other goods) or the notice of approved transport declaration for the warehousing service provider (in the seaport, airport, off-airport cargo terminal) or for the customs authority of the checkpoint by road, river, inland waterways, or international railway station;

The declarant shall print the list of containers, list of goods from www.customs.gov.vn or on the declaration system of the declarant. If the list of containers or list of goods is changed after goods have entered the customs controlled area, the declarant shall print or request a customs official at the Sub-department of Customs at the checkpoint to print the list of containers, list of goods from the e-customs system.

In case of physical customs declaration, the declarant shall present the declaration, on which customs clearance or release of goods is certified by the Sub-department of Customs where the customs declaration is registered.

a.2) With regard to exports subject to physical inspection that have been released or granted customs clearance at the Sub-department of Customs outside the checkpoint area, the declarant is responsible for protecting the status quo of goods and the customs seal throughout the transportation. After the customs authority checks and certifies, the declarant shall perform the tasks prescribed in Point a.1 of this Clause;

a.3) With regard to exports of which physical inspection is carried out by the Sub-department of Customs at the checkpoint, the declarant shall follow Point a.1 of this Clause as soon as goods are released or granted customs clearance;

a.4) If the warehousing service provider does not have an IT system that meet standards for management, supervision of exports or imports moved in or out of the port or depot area, the declarant or carrier shall provide information about the number of declaration, list of containers, and list of goods for the customs authority;

a.5) If the declaration of exports has been released or granted customs clearance, goods have been moved into customs controlled area at the checkpoint of export, but the carrier is only able to load part of the shipment onto the means of transport, and the remaining amount is loaded onto another means of transport, then the carrier shall send a written request to the Sub-department of Customs where goods are stored for continued monitoring the remaining goods until all of them Article exported.

b) Responsibilities of the warehousing service provider at seaports, international airports, off-airport cargo terminals:

b.1) According to the list of numbers of declarations, list of containers and list of goods provided by the declarant or the carrier, the warehousing service provider shall check the list of container, list of goods, and compare information about the customs declaration on the e-customs system to decide the loading of goods granted customs clearance onto the means of transport;

b.2) After goods are moved into the port or depot area for loading onto the means of transport, the warehousing service provider shall confirms goods passing through the customs controlled area or update information about arrival of goods on the e-customs system of the customs authority;

b.3) If the e-customs system is not working, the customs authority must be promptly informed to take appropriate actions in order to avoid congestion of exports and departing vehicles.

c) Responsibilities of the customs authority:

c.1) Comply with the regulations in Clause 3 ã 34 of Decree No. 08/2015/ND-CP;

c.2) With regard to goods exported through a checkpoint by road, river, inland waterway, international railway, and the case mentioned in Point a.4 of this Clause, the Sub-department of Customs at the checkpoint of export shall compare information provided by the declarant or carrier as prescribed in Point a.1 of this Clause with information on the e-customs system to supervise exports; confirm goods passing through the customs controlled area, or update information about goods on the e-customs system.

With regard to goods exported through a checkpoint by road, river, inland waterway, international railway, the confirmation of goods passing through the customs controlled area or update of information about goods on the e-customs system shall be made after goods have been transported through the checkpoint of export to the importing country;

With regard to the case mentioned in Point a.4 of this Clause in which goods are exported through a checkpoint by sea, by air, or by off-airport cargo terminal, after confirming goods passing through the customs controlled area on the e-customs system, the customs official shall make a confirmation on the list of container or list of goods, and give it to the declarant. The declarant shall give it to the warehousing service provider in order to load exports on to the means of transport. In case of declaration of independent transport, according to the notice of approved transport declaration provided by the declarant, the customs official shall confirm goods passing through the customs controlled area on the e-customs system, append his/her signature and seal on the first page of the notice, give it to the declarant. The declarant shall give it to the warehousing service provider in order to load exports onto the means of transport;

c.3) With regard to the case mentioned in Point a.5 of this Clause and goods are exported through a checkpoint other than the checkpoint where goods are stored, relevant Sub-departments of Customs shall cooperate in monitoring goods until they are actually exported as prescribed; additional declaration is not required;

c.4) With regard to goods being crude oil exported at offshore extraction sites or in overlapping areas and the goods mentioned in Clause 1 Article 93 of this Circular, the Sub-department of Customs where the customs declaration is registered shall confirm goods passing through customs controlled area after the customs declaration of exports are granted customs clearance (direct supervision is not carried out).

With regard to aviation fuel for outbound airplanes, the Sub-department of Customs where the airplane departs shall monitor every time goods are delivered.

2. With regard to imports:

a) Responsibilities of the declarant:

a.1) With regard to imports that have been released or granted customs clearance or moved to storage or an inspection place, goods approved for independent transport, imports eligible for tax exemption or non-dutiable, incurring zero tax, or eligible for 275-day time limit that undergo physical inspection by the Sub-department of Customs at the checkpoint at the request of the Sub-department of Customs where the customs declaration is registered: Information about number of customs declaration, list of containers using form No. 29/DSCT/GSQL in Appendix V (for goods transported in containers) or list of goods using form No. 30/DSHH/GSQL in Appendix V (for other goods) or notice of approved transport declaration shall be provided for the warehousing service provider at the checkpoint, seaport, international airport, off-airport cargo terminal, or the customs authority at the checkpoint (by road, river, inland waterways, or international railway).

The declarant shall print the list of container, list of goods from www.customs.gov.vn or on the declaration system of the declarant. If the list of containers or list of goods is changed when the declarant receives goods at the checkpoint of import, the declarant shall print or request a customs official at the Sub-department of Customs at the checkpoint to print the list of containers or list of goods from the e-customs system;

a.2) With regard to imports moved outside the port or checkpoint area and have to be sealed by the customs as prescribed in Clause 3 of this Article:

a.2.1) Present the goods for the customs authority to seal;

a.2.2) Transfer the goods to the Sub-department of Customs to which goods are transported to carry on customs procedures as prescribed;

a.2.3) Preserve the status quo of the goods and the customs seal according to applicable regulations.

a.3) If the warehousing service provider does not have an IT system that meet standards for management, supervision of exports or imports moved in or out of the port or depot area, the declarant shall provide information about the number of declaration, list of containers, list of goods for the customs authority.

b) Responsibilities of the warehousing service provider:

b.1) Check information about the customs declaration on the e-customs system according to information provided by the declarant prescribed in Point a.1 of this Clause. Only allow goods to be moved from the customs controlled area when:

b.1.1) The customs authority has granted customs clearance or release of goods, or permitted goods to be taken to inspection place or through the customs controlled area with regard to imports eligible for tax exemption or non-dutiable, incurring zero tax, or eligible for 275-day time limit that undergo physical inspection by the Sub-department of Customs at the checkpoint at the request of the Sub-department of Customs where the customs declaration is registered.

b.1.2) The quantity of containers, container numbers or amount of bulk cargo, liquid cargo removed from the customs controlled area that matches information on the customs declaration.

b.2) Notify the Sub-department of Customs at the port or depot or the Sub-department of Customs where the customs declaration is registered if goods are not those mentioned in b.1 of this Clause;

b.3) Certify goods passing through customs controlled area on the e-customs system;

b.4) Cooperate with a customs authority in inspecting, supervising goods at the gate of the port and where goods are located outside the customs controlled area.

c) Responsibilities of the customs authority:

c.1) Comply with the regulations in Clause 3 ã 34 of Decree No. 08/2015/ND-CP;

c.2) With regard to imports being removed from the customs controlled area at a checkpoint by road, river, inland waterway, international railway, and the case mentioned in Point a.3 of this Clause, the Sub-department of Customs at the checkpoint of export shall compare information provided by the declarant or carrier as prescribed in Point a.1 of this Clause with information on the e-customs system to supervise imports being removed from the customs controlled area; confirm goods passing through the customs controlled area on the e-customs system.

In the case mentioned in Point a.3 of this Clause in which goods are imported through a checkpoint by sea, by air, or by off-airport cargo terminal, after confirming goods passing through the customs controlled area on the e-customs system, the customs official shall make a confirmation on the list of containers or list of goods, and give it to the declarant. The declarant shall give it to the warehousing service provider in order to allow goods to pass through the customs controlled area. In case of declaration of independent transport, according to the notice of approved transport declaration provided by the declarant, the customs official shall confirm goods passing through the customs controlled area on the e-customs system, append his/her signature and seal on the first page of the notice, give it to the declarant. The declarant shall give it to the warehousing service provider in order to allow goods to pass through the customs controlled area;

c.3) In case of customs sealing prescribed in Clause 3 of this Article:

c.3.1) Check the outer condition of goods, compare numbers of containers and seals of the carrier with information about the customs declaration on the e-customs system;

c.3.2) Make and send a transfer note the Sub-department of Customs to which goods are transported for carrying on customs procedures as prescribed;

c.3.3) If goods are bulk cargo, oversized/overweight goods that cannot be sealed, the customs official shall specify the names, quantities, categories, codes, origins (if any) of goods on the transfer note, or take pictures of actual goods and send them together with the transfer note.

d) In case goods are moved out of the customs controlled area without registering the customs declaration:

d.1) If a competent authority (police authority, court, etc.) issues a decision to use goods serving urgent needs, goods serving national defense and security, the Sub-department of Customs at the checkpoint shall supervise goods being moved out of the customs controlled area according to relevant documents issued by the competent authority;

d.2) Transshipped goods: the customs official shall issue a Notice of transshipped goods (form No. 21/BKTrC/GSQL in Appendix V enclosed herewith) to supervise goods being moved out of the customs controlled area;

d.3) Imports that have been moved into the customs controlled area and must be re-exported such as wrong goods, lost goods, imported refused goods by the goods owner:

d.3.1) The deliverer of goods owners shall send a written request for re-export to the Sub-department of Customs at the checkpoint where goods are stored specifying the reasons. The request must contain the number of the bill of lading, intended export time, checkpoint of export, means of transport, etc.

d.3.2) according to the written request made by the deliverer or goods owners, the Sub-department of Customs where goods are stored shall:

d.3.2.1) Receive the shipment documents;

d.3.2.2) Carry out a physical inspection of customs offenses are suspected.

If the inspection result shows that goods are consistent with the bill of lading, the customs authority shall consider permitting the re-export of the shipment. If the inspection result reveals that goods are not consistent with the bill of lading or there is information about violations, appropriate actions shall be taken.

3. Customs sealing:

a) Cases of customs sealing:

a.1) Goods are transited through Vietnam’s territory, except for the case in Point b.1 of this Clause;

a.2) Exports subject to physical inspection are transported from a customs place outside the checkpoint area, an inland goods inspection place, or off-airport cargo terminal to the checkpoint of export, bonded warehouse, CFS, ICD;

a.3) Imports are transported from the checkpoint of import to a customs place outside the checkpoint area or an inland goods inspection place for physical inspection;

a.4) Imports that arrive at the checkpoint of import are transported by the deliverer to the port of destination written on the bill of lading or off-airport cargo terminal, except for the case in Point b.2 of this Clause;

a.5) Goods from abroad are transported from the checkpoint of import to a bonded warehouse, free trade zone in a checkpoint economic zone, CFA warehouse, duty-free shop, and vice versa;

a.6) Point d Clause 1 Article 83 of this Circular shall apply to temporary import of goods for re-export.

If customs sealing is mandatory, the declarant shall present goods to the customs authority in charge of the storage so that goods are sealed before passing through customs controlled area.

b) Cases in which customs sealing is not required:

b.1) Goods are transited through Vietnam’s territory without changing the means of transport by sea, by air, by river from the first checkpoint of import to the checkpoint of export;

b.2) Imports that arrive at the checkpoint of import at a seaport, river port, airport are transported by the deliverer to the port of destination written on the bill of lading using another means of transport of the same modal or without changing the means of transport from the checkpoint of import to the port of destination;

b.3) Various exports or imports are transported by means of multimodal transport and exempt from physical inspection when following customs procedures;

b.4) Goods are bulk cargo, oversize/overweight load that cannot be sealed.

4. Suspension of goods passing through customs controlled area

a) During the process of customs supervision and patrol, if customs offenses are suspected, the Director of Sub-department of Customs where the customs declaration is registered or where goods are stored shall issue a decision to suspend goods from passing through the customs controlled area (form No. 11/QDTDGS/GSQL in Appendix V enclosed herewith), assign personnel to inspect, supervise, and control goods locally, and inform relevant units for cooperation;

b) Inspection shall be carried out according to the information on the decision to suspend goods from passing through customs controlled area in the presence of relevant units;

c) A record shall be made when the inspection is done; any customs offenses found shall be dealt with as prescribed by law. The result must be notified to relevant units.

5. Customs supervision of exports of which the port of loading, checkpoint of export, or means of transport is changed:

a) If goods have entered the customs controlled area:

According to the declarant’s notification, the Sub-department of Customs where goods are stored shall make and send a transfer note to the Sub-department of Customs of the checkpoint of export to supervise exports;

b) If goods have not entered the customs controlled area:

The Sub-department of Customs of the checkpoint of export shall follow Clause 1 of this Article;

c) Additional declaration of exports of which the port of loading, checkpoint of export, or means of transport is changed shall comply with Clause 3 Article 20 of this Circular.

6. In case goods have been moved into the customs controlled area but the declarant requests cancellation of the declaration as prescribed in Article 22 of this Circular and bring them back to inland:

According to the declarant’s request for removing goods from the customs controlled area and information about cancellation of the declaration of exports on the e-customs system (or a written confirmation of the cancellation made by the Sub-department of Customs where the customs declaration is registered in case of physical customs declaration), the Sub-department of Customs where goods are stored pending export shall supervise goods being moved from the storage.

7. In case goods have been moved into the customs controlled area but the declarant wishes to bring them back to inland for repair, recycle, or suspend the export and does not cancel the customs declaration:

a) The declarant shall:

a.1) Send a document to the Sub-department of Customs where the customs declaration is registered specifying the (specifying the declaration number, container numbers, goods storage location, whether procedures for tax refund or tax cancellation are completed, and the reasons for bringing goods back to inland, and intended time of export);

a.2) Return the tax refund to the customs authority or the inland tax authority if tax on exports that were imported previously or exports domestically manufactured has been refunded.

b) The Sub-department of Customs where the customs declaration is registered shall:

b.1) Notify the Sub-department of Customs where goods are store of the goods being brought back to domestic market for recycling, report or suspended from export. If goods are brought back to inland for repair or recycling, the time limit for repair or recycling shall not exceed 30 days from the day on which goods are removed from the customs controlled area;

b.2) Receive goods, break the seal for the declarant to carry out repair or recycling, and update information on the e-customs system.

When the repair or recycling is completed as notified by the declarant, the Sub-department of Customs where the customs declaration is registered shall carry out a physical inspection, seal the goods, update information about the dispatch of godson the e-customs system, and transfer goods to the declarant for transport to the checkpoint of export;

b.3) In case of suspension from export: The declaration shall be cancelled in accordance with Article 22 of this Circular;

b.4) The Sub-department of Customs where goods are stored shall be requested to move goods from the customs controlled area.

c) The Sub-department of Customs where goods are stored shall supervise goods being removed from the customs controlled area, seal and transfer goods to the Sub-department of Customs where the customs declaration is registered;

d) If the Sub-department of Customs where the customs declaration is registered and the Sub-department of Customs where goods are stored have not exchanged information about goods via the e-customs system, the transfer note form No. 10/BBBG/GSQL in Appendix V enclosed herewith shall be used to transfer goods. After receiving the transfer note and the goods, the Sub-department of Customs shall confirm, respond, and enclose it with the customs dossier.

8. When goods are removed from the customs controlled area, if the customs authority finds that the container numbers do not match the declaration, the customs authority shall request the declarant to present delivery documents provided by the carrier in order to compare information about the consignee’s name, number of the bill of lading, name of the means of transport, container numbers, quantity of packages on the delivery documents with the customs declaration on the e-customs system. If information is consistent, the customs official shall update the container numbers on the e-customs system and allow goods to be removed from the customs controlled area. If information is not consistent or violations of law are suspected, the customs official shall request the Director of the Sub-department of Customs where goods are stored to cooperate with the Sub-department of Customs where the customs declaration is registered to carry out an inspection and take appropriate actions.

Above are regulations on customs procedures and customs supervision and inspection of petrol and oil, gases and chemicals in transit in Vietnam. Please refer to the Circular 69/2016/TT-BTC for more details.

Best regards!