Circular No. 118/2009/TT-BTC dated June 9, 2009 of the Ministry of Finance guiding the import of currently used cars as movable assets of overseas Vietnamese who have completed registration procedures for permanent residence in Vietnam

THE MINISTRY OF FINANCE

Circular No. 118/2009/TT-BTC of June 9, 2009, guiding the import of currently used cars as movable assets of overseas Vietnamese who have completed registration procedures for permanent residence in Vietnam

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. 45/2001/QH11 on Import Duty and Export Duty;

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

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, inspection and supervision;

Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the Commercial Law regarding goods international trading and goods trading agency, processing and transit with foreign partners;

The Ministry of Finance guides the import of currently used cars as movable assets of overseas Vietnamese who have completed registration procedures for permanent residence in Vietnam as follows:

I. GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides the import of currently used cars as movable assets (referred to as currently used cars) of overseas Vietnamese who have completed registration procedures for permanent residence in Vietnam (referred to as overseas Vietnamese allowed to repatriate).

Article 2. Subjects of regulation

Overseas Vietnamese for whom the Vietnamese public security agency has completed registration procedures for permanent residence in Vietnam (i.e., who have been granted a book for permanent residence in Vietnam) under the Residence Law and the Government’s Decree No. 107/2007/ND-CP of June 25, 2007, detailing and guiding a number of articles of the Residence Law, and relevant guiding documents.

II. SPECIFIC GUIDANCE

Article 3. Conditions for the import of currently used cars

1. Each overseas Vietnamese allowed to repatriate may import one currently used private car.

2. A currently used car must be registered for use in the country of residence or country where an overseas Vietnamese comes to work (other than the country of residence) prior to the completion of procedures for the grant of the book for permanent residence in Vietnam to the overseas Vietnamese allowed to repatriate.

3. Currently used cars must comply with Clauses 2 and 3 of Part I, and Part II of Joint Circular No. 03/2006/TTLT-BTM-BGTVT-BTC-BCA of March 31, 2006, of the Ministries of Trade (now Industry and Trade); Transport; Finance; and Public Security, guiding the import of used under-16 seat cars under the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the Commercial Law regarding goods international trading and goods trading agency, processing and transit with foreign partners.

Article 4. Dossier of and procedures for grant of permits for the import of currently used cars

1. A dossier of application for a permit for the import of a currently used car comprises:

- Car import application (with the local administration’s certification of the address of residence): 1 original;

- Passport/repatriation laissez-passer appended with the entry certification stamp of the border-gate immigration management agency: 1 notarized copy, enclosed with the original for comparison;

- Household registration book issued by the Vietnamese public security agency: 1 notarized copy, enclosed with the original for comparison;

- Registration paper of the car being in use or car deregistration paper in a foreign country, issued by a competent agency of the host country or country where the overseas Vietnamese comes to work (other than the country of residence): 1 notarized Vietnamese translation, enclosed with the original for comparison;

- Bill of lading: 2 pieces (one duplicate of the original and another is a copy; or one original of the bill of lading printed with the word “copy” and one copy).

2. Procedures for grant of permits for the import of currently used cars:

a/ Provincial-level Customs Departments shall receive the dossiers specified in Clause 1 of this Article and grant car import permits under current regulations to overseas Vietnamese allowed to repatriate residing in the provinces or cities where the Customs Departments are headquartered, and shall manage these permits.

b/ An overseas Vietnamese allowed to repatriate who resides in a province or city where no customs office exists may apply for a car import permit at a provincial-level Customs Department which is most convenient for him/her.

Article 5. Dossier of and procedures for the import of currently used cars

1. A dossier of carrying out car import procedures comprises:

- Car import permit: 2 originals;

- Bill of lading: 1 copy (appended with a stamp of the provincial-level Customs Department which has granted the car import permit);

- Non-commercial import/export customs declaration: 2 originals.

2. Car import procedures:

a/ The procedures for the import of a currently used car shall be carried out at the customs office of the border gate (through which the car is transported from abroad) under current regulations applicable to used cars. Particularly, Vietnamese allowed to repatriate who reside in countries bordering Vietnam may carry out car import procedures at land international border gates.

b/ The procedures for the import of currently used cars shall be carried out under current regulations applicable to non-commercial imports and relevant guiding documents.

c/ Upon completion of the customs clearance procedures for a currently used car, the head of the border-gate customs office shall certify the non-commercial import/export customs declaration and will not issue a declaration of origin for the imported car; and shall return to the repatriate one (01) car import permit (with certification of completion of car import procedures by the border-gate customs office which has carried out car import procedures) and one (01) non-commercial import/export customs declaration (the copy to be retained by the customs declarant).

Article 6. Tax policies

The import of currently used cars of overseas Vietnamese allowed to repatriate complies with current tax policies under the Law on Import Duty and Export Duty, the Law on Excise Tax and the Law on Value-Added Tax.

III. IMPLEMENTATION PROVISIONS

Article 7. Effect

1. This Circular takes effect 45 days from the date of its signing; to annul Joint Circular No. 27/2001/TTLT/BTM-TCHQ of December 6, 2001, of the Ministry of Trade (now the Ministry of Industry and Trade) and the General Department of Customs, guiding the import of cars by a number of entities through non-commercial channel, and relevant guiding documents.

2. The General Director of Customs shall instruct directors of provincial-level Customs Departments in managing and monitoring the implementation of, and implementing, this Circular.-

For the Minister of Finance
Vice Minister
DO HOANG ANH TUAN