VietnameseCircular No. 16/2008/TT-BTC dated February 13, 2008 of the Ministry of Finance guiding the import and temporary import of motorcycles for non-commercial purpose
ATTRIBUTE
Circular No. 16/2008/TT-BTC dated February 13, 2008 of the Ministry of Finance guiding the import and temporary import of motorcycles for non-commercial purpose
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 16/2008/TT-BTC | Signer: | Truong Chi Trung |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 13/02/2008 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Commerce - Advertising , Export - Import |
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Effect status: Known
THE MINISTRY OF FINANCE ----------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No. 16/2008/TT-BTC | Hanoi, February 13, 2008 |
CIRCULAR
GUIDING THE IMPORT AND TEMPORARY IMPORT OF MOTORCYCLES FOR NON-COMMERCIAL PURPOSE
THE MINISTER OF FINANCE
Pursuant to the June 29, 2001 Customs Law and the June 14, 2005 Law Amending and
Supplementing a Number of Articles of the Customs Law;
Pursuant to the Governments Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law concerning international trading activities and activities of goods purchase and sale agency, processing and transit with foreign partners;
Pursuant to the Governments Decree No. 73/CP of July 30, 1997, detailing the implementation of the Ordinance on Privileges and Immunities of Vietnam-based Diplomatic Missions, Consulates and Representative Offices of International Organizations;
Pursuant to the Prime Ministers Decision No. 210/1999/QD-TTg of October 27, 1999, on a number of policies towards overseas Vietnamese;
Pursuant to the Prime Ministers Decision No. 211/1999/QD-TTg of October 31, 1999, promulgating the Regulation on foreign experts implementing ODA programs and projects in Vietnam;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the import and temporary import of motorcycles for non-commercial purpose as follows:
I. GENERAL PROVISIONS
1. Scope of regulation
1.1. This Circular guides the import and temporary import of motorcycles (01 unit) for non-commercial purpose; the import and temporary import of the second motorcycle on is not governed by this Circular.
1.2. Motorcycles comprise two-wheeled mopeds having a cylinder capacity of under 50 cm3 and two-wheeled motorcycles having a cylinder capacity of 50 cm3 or higher.
- Motorcycles of heading No. 8711 in the Import-Export Tariffs are governed by this Circular.
2. Subjects of application
2.1. All agencies, organizations and individuals may import or temporarily import brand-new motorbikes for non-commercial purpose;
2.2. The following subjects may import or temporarily import used motorbikes under the mobile property regime (motorcycles manufactured within three years counting to the time of import):
a/ Agencies, organizations and individuals entitled to diplomatic privileges and immunities;
b/ Individuals entitled to tax incentives under the Vietnamese States regulations;
c/ Overseas Vietnamese permitted to repatriate and permanently reside in Vietnam;
d/ Vietnamese citizens who are assigned to work or act as experts overseas for three years or more (excluding those studying or working as guest workers) by state agencies (including the National Assembly, the Government, the Supreme Peoples Procuracy, the Supreme Peoples Court, ministries, ministerial-level agencies and provincial/municipal Peoples Committees).
3. Tax policies
Motorcycles shall be imported or temporarily imported in compliance with current tax policies applicable to each specific subject.
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