Circular No. 143/2015/TT-BTC dated September 11, 2015 of the Ministry of Finance prescribing customs procedures for, and management of, automobiles and motorcycles of subjects permitted to import or temporarily import these automobiles and motorcycles for non-commercial purposes

CIRCULAR

Prescribing customs procedures for, and management of, automobiles and motorcycles of subjects permitted to import or temporarily import these automobiles and motorcycles for non-commercial purposes[1]

Pursuant to June 23, 2014 Law No. 54/2014/QH13 on Customs;

Pursuant to the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, detailing the implementation of the Commercial Law on international goods purchase and sale and goods purchase and sale agency, processing and transit with foreign parties;

Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 15, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control;

Pursuant to the Prime Minister’s Decision No. 119/2009/QD-TTg of October 1, 2009, promulgating the Regulation on foreign experts implementing ODA programs and projects;

Pursuant to the Prime Minister’s Decision No. 31/2015/QD-TTg of August 4, 2015, providing for quotas of luggage, assets, donations and gifts, and goods samples exempted from duty, considered for duty exemption or not liable to duty;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, guiding the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Customs,

The Minister of Finance promulgates the Circular prescribing customs procedures for, and management of, automobiles and motorcycles of subjects permitted to import or temporarily import these automobiles and motorcycles for non-commercial purposes.

Chapter I

GENERAL PROVISIONS

Article 1.Scope of application

1. This Circular prescribes customs procedures for, and management of, automobiles and motorcycles of subjects permitted to import or temporarily import these automobiles and motorcycles for non-commercial purposes.

2. Motorcycles include two- or three-wheeled motorcycles (below collectively referred to as motorcycles).

Article 2.Subjects of application

1. Overseas Vietnamese who are intellectuals, experts or skilled workers who return to the country to work for one year or more at Vietnamese state agencies’ invitation.

2. Foreign experts who participate in the management and implementation of ODA programs or projects in Vietnam and satisfy the conditions for temporary import of automobiles and motorcycles prescribed in the Prime Minister’s Decision No. 119/2009/QD-TTg of October 1, 2009.

3. Organizations or individuals permitted to import or temporarily import automobiles and motorcycles under the treaties which Vietnam has signed or acceded to.

4. Other subjects permitted to import automobiles and motorcycles for non-commercial purposes under relevant regulations.

5. Customs offices or officers carrying out customs procedures and managing automobiles and motorcycles of subjects permitted to import or temporarily import these automobiles and motorcycles for non-commercial purposes.

6. Vietnamese organizations and individuals that receive imported or temporarily imported duty-free automobiles and motorcycles transferred by subjects defined in Clauses 1, 2 and 3 of this Article and imported duty-free automobiles transferred by subjects defined in Clause 4 (below referred to as vehicle purchasers).

Chapter II

SPECIFIC PROVISIONS

Article 3.Conditions for automobiles and motorcycles to be imported or temporarily imported

1. Automobiles must comply with the current regulations on used or brand-new automobiles.

2. Motorcycles must satisfy the following conditions:

a/ Being brand-new ones;

b/ Satisfying the national technical regulations on quality, technical safety and environmental protection for automobiles and motorcycles (QCVN14:2011/BGTVT);

c/ Being permitted for registration and circulation in Vietnam (except import and temporary import without registration, or circulation as samples, or for product display, exhibition, research or testing).

3. In case the subjects defined in Clause 4 of Article 2 wish to import automobiles and motorcycles as donations or gifts, each Vietnamese organization or individual may, within 1 (one) year, import only 1 automobile and 1 motorcycle donated by a foreign organization or individual.

Article 4.Procedures for grant of automobile and motorcycle import or temporary import permits

1. A dossier of application for an import or temporary import permit must comprise:

a/ An application for an automobile and motorcycle import or temporary import permit bearing the managing agency’s certification of the applicant’s identity (for the subjects defined in Clauses 1, 2 and 3, Article 2 of this Circular), an agency or organization’s competent person’s certification of information in the application (if the subjects defined in Clause 4, Article 2 of this Circular are agencies or organizations), or a commune, ward or township public security office’s certification of permanent residence address (if the subjects defined in Clause 4, Article 2 of this Circular are individuals), clearly specifying brand, model, year of manufacture, country of manufacture, paint color, frame number, engine number, cylinder capacity, state of the vehicle and number of kilometers run (for used automobiles): 1 original;

b/ A copy of the passport (for individuals defined in Clauses 1, 2 and 3, Article 2 of this Circular); business registration certificate or office establishment permit (for Vietnamese and foreign organizations defined in Clauses 3 and 4, Article 2 of this Circular); or household registration book (for Vietnamese individuals defined in Clause 4 Article 2 of this Circular);

c/ A copy of bill of lading or another transportation document of equivalent validity;

d/ Other documents related to imported or temporarily imported automobiles in case of import or temporary import of used automobiles, namely documents proving overseas automobile ownership, automobile registration certificate or automobile circulation registration or deregistration certificate: 1 authenticated Vietnamese translation of the original;

dd/ A copy of the inviting state agency’s decision or invitation (for the subjects specified in Clause 1, Article 2 of this Circular);

e/ A project management unit’s written certification on foreign expert (for the subjects defined in Clause 2, Article 2 of this Circular): 1 original;

g/ A managing agency’s written certification of period of working, performing the job or acting as an expert (for the subjects defined in Clause 4, Article 2 of this Circular), of the person sent to work overseas: 1 original;

h/ A written notification, certification or agreement on donation or presentation of gift by a foreign organization or individual: 1 authenticated Vietnamese translation of the original (for the subjects defined in Clause 4, Article 2 of this Circular receiving a foreign organization’s or individual’s donation or gift).

2. Procedures for grant of automobile and motorcycle import or temporary import permits

a/ Responsibilities of applicants:

a.1/ To prepare complete dossiers prescribed in Clause 1 of this Article;

a.2/ To submit dossiers of application for automobile and motorcycle import or temporary import permits to the Customs Departments of provinces or cities where they reside during their periods of working in Vietnam (for the subjects defined in Clauses 1, 2, 3 and 4, Article 2 of this Circular) or where their offices are located (for the subjects being organizations defined in Clauses 3 and 4, Article 2 of this Circular). In case there is no Customs Department in a province or city, to submit dossiers to the Customs Department of a province or city that manages such province or city.

b/ Responsibilities of Customs Departments that receive dossiers of application for automobile and motorcycle import or temporary import permit:

b.1/ To examine the applicants’ dossiers right after receiving them. If they are complete and valid, to make receipt slips and hand over 1 receipt slip to each applicant. If dossiers are incomplete or invalid, to guide applicants in completing these dossiers under regulations;

b.2/ To examine received dossiers against current regulations relevant to each subject. If they are valid, to grant an automobile and motorcycle import or temporary import permit under regulations. If they are invalid, to issue replies clearly stating reasons for refusal to grant a permit and concurrently notify such to the Customs Branch of the border gate where vehicles are imported for supervision and settlement under regulations;

b.3/ Within 7 working days after receiving a complete dossier, to grant an automobile and motorcycle import or temporary import permit. A vehicle import or temporary import permit is valid for 30 days from the date of grant;

b.4/ For each automobile or motorcycle, the import or temporary import permit shall be made in 3 copies (according to form No. GP/2014/NK/TNK OTO/GM-KNMDTM promulgated together with this Circular), 2 of them shall be handed to the importer or temporary importer for carrying out import or temporary import procedures, and 1 copy shall be archived.

Article 5.Procedures for automobile and motorcycle import or temporary import

1. A dossier for automobile and motorcycle import or temporary import

a/ Automobile and motorcycle import or temporary import permit: 2 originals;

b/ Bill of lading or another transportation document of equivalent validity: 1 original;

c/ A declaration of imports promulgated together with the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, on customs procedures; customs inspection and supervision; import duty, export duty and tax administration applied to imports and exports;

d/ Written registration for quality, technical safety and environmental protection inspection of imported motor vehicle (for automobiles): 1 original;

dd/ Written registration for quality inspection of imported motorcycles (for motorcycles): 1 original;

e/ Power of attorney of the subjects defined in Clauses 1, 2, 3 and 4, Article 2 of this Circular for other organizations or individuals to carry out vehicle import or temporary import procedures (if any): 1 original.

2. Procedures for automobile and motorcycle import or temporary import

a/ Place for carrying out procedures

Procedures for automobile and motorcycle import or temporary import shall be carried out at Customs Branches in accordance with law;

b/ The Customs Branches carrying out import or temporary import procedures shall check information in permits against the actual state of vehicles. In case actually imported vehicles have details inconsistent with the contents of permits (except inconsistent number of vehicles), the Customs Departments of provinces or cities where import or temporary import procedures are carried out shall send documents to provincial-level Customs Departments granting permits (enclosed with relevant papers). Based on these documents, the provincial-level Customs Departments granting permits shall consider to modify permits within 5 days after provincial-level Customs Departments receive adequate information and complete dossiers;

c/ The Customs Branches carrying out import or temporary import procedures shall permit customs clearance only when there is a quality, technical safety and environmental protection certificate for imported motor vehicle (for automobiles) or quality inspection certificate of imported motorcycle granted by the quality inspection agency, but may not grant origin declarations for imported or temporarily imported automobiles and motorcycles;

d/ Upon the completion of the customs clearance procedures for automobiles and motorcycles, the Customs Branches where import or temporary import procedures are carried out shall return to the importer or temporary importer:

d.1/ A vehicle import or temporary import permit (enclosed with its certification of results of clearance of procedures for automobile and motorcycle import or temporary import);

d.2/ A import or temporary import declaration for which customs procedures have been completed (for subjects filling in written customs declarations) or a declaration printed from the system (for subjects carrying out e-customs procedures) bearing the Customs Branch’s seal of certification of the completion of customs procedures, for carrying out vehicle circulation registration procedures under regulations;

d.3/ In case of filling in written customs declarations and the customs office cannot find these declarations on the system, 1 copy of the declaration certified by the Customs Branch and appended with the seal“for re-export or transfer”shall be returned to the importer or temporary importer;

d.4/ One copy of the written record of inspection result, made according to the form promulgated together with Circular No. 38/2015/TT-BTC;

dd/ The Customs Branch carrying out procedures for import or temporary import shall certify, duplicate and send the declaration of imported or temporarily imported goods to the provincial-level Customs Department that grants the import or temporary import permit within 5 (five) working days after completing the customs clearance procedures, for monitoring and update of data on the automobile and motorcycle import or temporary import declaration.

Article 6.Tax policies applicable to imported or temporarily imported automobiles and motorcycles

Tax policies applicable to imported or temporarily imported automobiles and motorcycles are tax policies currently in force at the time of import or temporary import for each specific subject.

Article 7.Dossiers and procedures for re-export of temporarily imported duty-free automobiles and motorcycles

1. Time limit for re-export of automobiles and motorcycles:

The subjects defined in Clauses 1, 2 and 3 (for automobiles and motorcycles of individuals), Article 2 of this Circular shall carry out re-export procedures within 30 (thirty) days before the expiration of their periods of working in Vietnam as certified by their managing agencies.

2. A dossier for re-export of an automobile or motorcycle must comprise:

a/ A written application for re-export: 1 original certified by the managing agency;

b/ An automobile or motorcycle temporary import declaration appended with the seal “for re-export or transfer”: 1 copy certified by the Customs Branch carrying out the procedures for temporary import (for temporary import of automobiles and motorcycles declared in a written customs declaration and where the customs office cannot find the temporary import declaration on the system);

c/ A declaration of imports, made according to the form promulgated together with the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, prescribing customs procedures, customs inspection and supervision, import and export duties, and tax administration of imports and exports;

d/ A document on revocation of automobile or motorcycle registration certificate and number plate issued by the police office: 1 original.

3. Procedures for re-export of automobiles and motorcycles:

a/ Procedures for re-export of automobiles and motorcycles shall be carried out at the border-gate Customs Branch;

b/ Based on the dossier prescribed in Clause 2 of this Article, the border-gate Customs Branch shall carry out re-export procedures in accordance with law;

c/ Within 5 (five) working days after completing the re-export procedures, the Customs Department shall issue a notice, duplicate and send the declaration of vehicle re-export for which customs procedures have been completed to the provincial-level Customs Department which has granted the temporary import permit for liquidation of the permit in accordance with law.

Article 8.Conditions, dossiers and procedures for transfer, donation or and presentation as gifts of temporarily imported duty-free automobiles and motorcycles (below referred to as transfer of automobiles and motorcycles)

1. Time limit for transfer of automobiles and motorcycles

a/ The subjects defined in Clauses 1, 2 and 3 (for automobiles and motorcycles of individuals), Article 2 of this Circular shall carry out the procedures for transfer within 30 (thirty) days before the expiration of their periods of working in Vietnam as certified by their managing agencies;

b/ The subjects defined in Clause 3 (for automobiles and motorcycles of agencies) and Clause 4, Article 2 of this Circular shall carry out the procedures for transfer before transferring automobiles or motorcycles to transferees.

2. A dossier of application for transfer of an automobile or motorcycle must comprise:

a/ An application for transfer of the automobile or motorcycle (specifying information on the automobile or motorcycle, and the transferee): 1 original bearing the managing agency’s certification of the applicant’s identity;

b/ A document on revocation of the automobile or motorcycle registration certificate and number plate issued by the police office: 1 original;

c/ A copy of the managing agency’s written certification of expiration of the period of working in Vietnam (for the subjects defined in Clauses 1, 2, and 3, Article 2 of this Circular);

d/ The automobile or motorcycle import or temporary import declaration appended with the seal “for re-export or transfer”: 1 copy certified by the Customs Branch carrying out the procedures for import or temporary import (for import or temporary import of automobiles and motorcycles declared in the written customs declaration and where the customs office cannot find the import declaration on the system);

dd/ The declaration of imports, made according to the form promulgated together with the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, providing the customs procedures, customs inspection and supervision, import and export duties, and tax administration of imports and exports;

e/ Document on vehicle sale and purchase between the vehicle owner and transferee.

3. Place for carrying out the procedures for transfer: the provincial-level Customs Department which has granted the automobile or motorcycle temporary import permit.

4. Procedures for transfer of automobiles and motorcycles:

a/ Responsibilities of the subjects defined in Clauses 1, 2, 3 and 4, Article 2 of this Circular:

a.1/ To prepare a complete dossier prescribed in Clause 2 of this Article.

a.2/ To submit the dossier of transfer prescribed in Clause 2 of this Article to the Customs Branch under the provincial-level Customs Department that has granted the import and temporary import permit;

b/ Responsibilities of Customs Branches carrying out procedures for transfer:

b.1/ To inspect the completeness and validity of the dossier under Clause 1 of this Article. To guide the transferor to complete the dossier in case the dossier is incomplete;

b.2/ Based on the documents specified at Points d, dd and e, Clause 2 of this Article and the actual state of the vehicle, to carry out the transfer procedures (including tax calculation and collection under Clause 5 of this Article, except where the transferee enjoys the tax incentives in accordance with law).

Within 15 days after receiving the dossier of transfer, the Customs Branch shall complete the transfer procedures under regulations;

b.3/ To return 1 customs declaration of imports; 1 copy of the written record of inspection result, made according to the form promulgated together with Circular No. 38/2015/TT-BTC and a tax receipt to the subject carrying out the transfer procedures to carry out the procedures for circulation registration; or to collect a copy of the slip of remittance to the state budget in cash or by check via the State Treasury (with the State Treasury’s certification of receipt of money) or the payment order via bank from the subject carrying out the transfer procedures;

b.4/ To liquidate the vehicle temporary import permit under regulations.

5. Tax policies for transferred automobiles and motorcycles:

The bases for calculating tax for a transferred automobile or motorcycle are taxed value, tax rate and exchange rate at the time of registration of the new declaration, in which:

a/ Taxed value complies with legal documents on customs valuation of imports and exports;

b/ Tax rates for calculation of import duty, excise tax and value-added tax are those applied at the time of registration of the new declaration.

Article 9.Conditions, dossiers and procedures for destruction of automobiles of subjects defined in Clause 2, Article 2 of this Circular

1. Conditions of destruction of automobiles

For the subjects defined in Clause 2, Article 2 of this Circular: Automobiles which can no longer be used due to damage caused by accidents, fire, natural disasters or other technical objective reasons.

2. Procedures for destruction of automobiles must comply with the Ministry of Natural Resources and Environment’s regulations.

3. Before carrying out the procedures for destruction of automobiles, the subjects defined in Clause 2, Article 2 of this Circular shall send to the provincial-level Customs Department that has granted the automobile temporary import permit a document specifying the name and address of the temporary importer, and number and date of the temporary import permit, and the temporary import declaration.

4. The provincial-level Customs Department that granted the automobile temporary import permit shall compare on the written record of destruction (original) under the Ministry of Natural Resources and Environment’s regulations with automobile-related information (the temporary import permit, temporary import declaration and destruction conditions) to certify “destroyed automobile” and liquidate the temporary import permit in accordance with law.

Chapter III

IMPLEMENTATION PROVISIONS

Article 10.Organization of implementation

1. The General Department of Customs shall control and manage information relating to the automobile and motorcycle import and temporary import of subjects permitted to import and temporarily import these automobiles and motorcycles for non-commercial purposes.

2. Responsibilities of provincial-level Customs Departments that grant automobile and motorcycle import and temporary import permits:

a/ To transmit data on automobile and motorcycle import and temporary import permits and information on liquidation of temporary import permits to the General Department of Customs;

b/ To  figure out on a monthly basis the number of automobiles and motorcycles for which the time limit for re-export or transfer prescribed in Clause 1, Article 7 or Clause 1, Article 8 of this Circular has expired, and report such number to the General Department of Customs;

c/ To direct Customs Branches in carrying out the procedures for transfer of automobiles and motorcycles under this Circular;

d/ To liquidate automobile and motorcycle temporary import permits.

3. Responsibilities of provincial-level Customs Departments that carry out the procedures for import, temporary import and re-export of automobiles and motorcycles

a/ To direct Customs Branches in carrying out procedures for import, temporary import and re-export of automobiles and motorcycles under this Circular;

b/ To coordinate with provincial-level Customs Departments that have granted automobile and motorcycle import or temporary import permits in carrying out the procedures for import, temporary import and re-export of automobiles and motorcycles;

c/ To transmit data on carrying out the procedures for import and temporary import of automobiles and motorcycles to provincial-level Customs Departments that have granted import and temporary import permits and the General Department of Customs;

d/ To transmit data on carrying out the procedures for temporary import and re-export of automobiles and motorcycles to provincial-level Customs Departments that have granted import permits.

Article 11.Effect

1. This Circular takes effect on October 26, 2015.

2. This Circular annuls:

a/ The General Department of Customs’ Circular No. 02/2001/TT-TCHQ of May 29, 2001, prescribing customs procedures and management of automobiles and motorcycles of subjects permitted to import or temporarily import these automobiles and motorcycles under the non-commercial regime;

b/ The Ministry of Finance’s Circular No. 16/2008/TT-BTC of February 13, 2008, guiding the import and temporary import of motorbikes for non-commercial purposes;

c/ The Ministry of Finance’s Circular No. 215/2010/TT-BTC of December 29, 2010, amending and supplementing a number of provisions at Point 1, Section II of the Ministry of Finance’s Circular No. 16/2008/TT-BTC of February 13, 2008, guiding the import and temporary import of motorbikes for non-commercial purposes.

3. In the course of implementation, if the documents mentioned in this Circular are amended, supplemented or replaced, the new documents shall prevail from their effective date.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN