Circular No. 19/2014/TT-BTC dated February 11th 2014 of the Ministry of Finance on the procedures for temporary import, re-export, destruction and transfer of cars and motorcycles for entities being entitled to diplomatic privileges and immunities in Viet Nam

CIRCULAR

Prescribing procedures for temporary import, re-export, destruction and transfer of automobiles and motorbikes of subjects entitled to privileges and immunities in Vietnam[1]

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 November 29, 2006 Law No. 78/2006/QH10 on Tax Administration; and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax; and June 19, 2013 Law No. 31/2013/QH13 Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;

Pursuant to November 14, 2008 Law No. 27/2008/QH12 on Excise Tax;

Pursuant to the August 23, 1993 Ordinance on Privileges and Immunities for Diplomatic Missions, Consular Offices and Representative Agencies of International Organizations in Vietnam;

Pursuant to the Government’s Decree No. 73/CP of July 30, 1994, detailing the implementation of the Ordinance on Privileges and Immunities for Diplomatic Missions, Consular Offices and Representative Agencies of International Organizations in Vietnam;

Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law on customs procedures, inspection and supervision;

Pursuant to the Government’s Decree No. 26/2009/ND-CP of March 16, 2009, detailing the implementation of a number of articles of the Law on Excise Tax and the Government’s Decree No. 113/2011/ND-CP of December 8, 2011, amending and supplementing a number of articles of the Government’s Decree No. 26/2009/ND-CP of March 16, 2009, detailing the implementation of a number of articles of the Law on Excise Tax;

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing the implementation of a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Prime Minister’s Decision No. 53/2013/QD-TTg of September 13, 2013, on temporary import, re-export, destruction and transfer of automobiles and motorbikes of subjects entitled to privileges and immunities in Vietnam;

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. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax;

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

At the proposal of General Director of Customs,

The Minister of Finance promulgates the Circular prescribing procedures for temporary import, re-export, destruction and transfer of automobiles and motorbikes of subjects entitled to privileges and immunities in Vietnam.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of application

This Circular prescribes procedures for temporary import, re-export and destruction; transfer, donation or presentation as gifts (below collectively referred to as transfer) of automobiles and motorbikes of subjects entitled to privileges and immunities in Vietnam.

Article 2. Subjects of application

1. Vietnam-based diplomatic missions, consular offices and representative agencies of international organizations that are entitled to the privileges and immunities provided by the treaties which Vietnam has signed or acceded to, as prescribed in Articles 8, 9 and 10 of the Government’s Decree No. 73/CP of July 30, 1994.

2. Diplomats of Vietnam-based diplomatic missions, consular officers of Vietnam-based consular offices and employees of Vietnam-based representative agencies of international organizations who are entitled to privileges and immunities provided by the treaties which Vietnam has signed or acceded to.

3. Administrative and technical staff members of diplomatic missions and consular offices who are entitled to privileges and immunities on the principle of reciprocity between the Vietnamese State and their sending states; staff members of Vietnam-based representative agencies of international organizations who are entitled to privileges and immunities provided by the treaties which Vietnam has signed or acceded to.

4. Vietnamese organizations and individuals that receive temporarily imported automobiles transferred by subjects specified in Clauses 1, 2 and 3 above (below referred to as vehicle purchasers).

5. Customs offices.

Article 3. Provisions on conditions for temporary import, re-export, transfer and destruction of vehicles

1. The subjects specified in Clauses 1, 2 and 3, Article 2 of this Circular may temporarily import free of duty automobiles and motorbikes of types, in quantities and under the conditions prescribed in Clause 1, Article 3 and Clauses 1 and 2, Article 4 of Decision No. 53/2013/QD-TTg.

2. The subjects specified in Clauses 1, 2 and 3, Article 2 of this Circular may temporarily import automobiles currently in use as personal effects under Clauses 4 and 5, Article 4 of Decision No. 53/2013/QD-TTg.

3. The subjects specified in Clause 1, Article 2 of this Circular may only temporarily import free of duty automobiles and motorbikes in excess of the quotas prescribed in Clause 2, Article 3 of Decision No. 53/2013/QD-TTg after obtaining written approval of the Ministry of Foreign Affairs.

4. Duty-free temporary import of automobiles and motorbikes to fill quotas:

a/ The subjects specified in Clause 1, Article 2 of this Circular may temporarily import automobiles and motorbikes to fill their quotas if satisfying the conditions prescribed at Point a, Clause 3, Article 4 of Decision No. 53/2013/QD-TTg;

b/ The subjects specified in Clauses 2 and 3, Article 2 of this Circular may temporarily import automobiles and motorbikes to fill their quotas if satisfying the conditions prescribed at Point b, Clause 3, Article 4 of Decision No. 53/2013/QD-TTg.

5. The subjects specified in Clauses 1, 2 and 3, Article 2 of this Circular may re-export, transfer or destroy automobiles and motorbikes if satisfying the conditions prescribed in Articles 7, 8 and 9 of Decision No. 53/2013/QD-TTg.

6. Before carrying out procedures for re-export, transfer or destruction of automobiles and motorbikes, subjects specified in Clauses 1, 2 and 3, Article 2 of this Circular shall complete procedures for revoking vehicle registration certificates and number plates.

The subjects specified in Clauses 2 and 3, Article 2 of this Circular shall carry out procedures for revoking vehicle registration certificates and number plates, and re-export, transfer or destroy automobiles and motorbikes within 30 (thirty) days before the expiration of their working terms in Vietnam indicated in their identity cards granted by the Ministry of Foreign Affairs.

In case of failure to re-export, transfer or destroy automobiles and motorbikes within the above-said time limit, the above subjects shall authorize their employing agencies to complete procedures for re-export, transfer or destruction of their vehicles. A letter of authorization must have the certification of the authorized agency that the automobile circulation deregistration has been made and its commitment to preserve the vehicle in its original state at its head office and complete the prescribed procedures for vehicle re-export, transfer or destruction within 6 months after the expiration of the working term of the subject concerned. 

The subjects specified in Clauses 1, 2 and 3, Article 2 of this Circular may not transfer automobiles which are used ones when imported under Clause 2, Article 9 of Decision No. 53/2013/QD-TTg.

Purchasers of vehicles of subjects specified Clauses 1, 2 and 3, Article 2 of this Circular shall declare and pay prescribed taxes and fees within the time limit prescribed by the laws on taxes and fees.

Chapter II

SPECIFIC PROVISIONS

Article 4. Dossiers and procedures for grant of automobile and motorbike temporary import permits

1. A dossier of application for an automobile or motorbike temporary import permit comprises:

a/ An application for a temporary import permit: 1 original;

b/ Identity card granted by the Ministry of Foreign Affairs (for persons specified in Clauses 2 and 3, Article 2 of this Circular): 1 copy and the original for comparison;

c/ Bill of lading or another transportation document of equivalent validity: 1 original and 1 copy of the shipping company (except for automobile or motorbike temporary import through land border gates);

d/ Automobile circulation registration or deregistration granted by the competent authority of the sending country: 1 certified Vietnamese translation of the original and the original for comparison and checking (for temporary import of automobiles currently in use as personal effects);

dd/ Certification by the agency where the applicant is working in Vietnam (for persons specified in Clauses 2 and 3, Article 2 of this Circular) of the moving of personal effects or work transfer from another country to Vietnam: 1 original;

e/ Book of duty-free automobile and motorbike import quotas granted by the Ministry of Foreign Affairs: To be produced to the customs office for checking;

g/ Written consent of the Ministry of Foreign Affairs to the temporary import of automobiles and motorbikes in excess of the quota (for automobiles and motorbikes temporarily imported in excess of the quota): 1 original.

2. Procedures for grant of automobile and motorbike temporary import permits by customs offices:

a/ Responsibilities of subjects specified in Clauses 1, 2 and 3, Article 2 of this Circular;

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

a.2/ To submit dossiers of application for automobile and motorbike temporary import permits prescribed in Clause 1 of this Article to the Customs Departments of provinces or cities where their offices are located (for subjects specified in Clause 1, Article 2 of this Circular) or where the employing agencies locate their offices (for the persons specified in Clauses 2 and 3, Article 2 of this Circular).

b/ Responsibilities of provincial-level Customs Departments that receive dossiers of application for automobile and motorbike temporary import permit:

b.1/ To receive and examine the completeness and validity of dossiers and check them against the quota of automobiles and motorbikes in the books of duty-free automobile and motorbike import quotas, and if they are conformable, to make receipts and issue replies to applicants, and grant temporary import permits within 5 working days from the date of dossier receipt.

If dossiers are incomplete, to guide applicants in completing these dossiers under regulations;

b.2/ For each to-be-temporarily imported automobile or motorbike, one set of temporary import permit, consisting of 3 copies (made according to form No. 01: G/2014/TNK OTO/XEMAY - NG) will be granted, showing the full name, address and title of temporary importer, brand, model, year of manufacture, country of manufacture, paint color, frame number, engine number, cylinder capacity and state of the vehicle (brand-new/used vehicle) and temporary import and re-export duration according to the working term in Vietnam stated in the identity card granted by the Ministry of Foreign Affairs (for persons specified in Clauses 2 and 3, Article 2 of this Circular). A vehicle temporary import permit is valid for 30 days from the date of grant;

b.3/ After granting a vehicle temporary import permit, to record the content of the permit in the book of duty-free automobile and motorbike import quota (the box for temporarily imported automobiles and motorbikes) granted by the Ministry of Foreign Affairs, append a certification seal and return the book to the applicant together with 2 copies of the permit (enclosed with one bill of lading bearing the seal of the granting customs office) for submission to the border-gate customs office for clearance of import procedures;

b.4/ To update information on the information management system of the General Department of Customs on automobiles and motorbikes temporarily imported by subjects entitled to diplomatic privileges and immunities in Vietnam.

Article 5. Dossiers and procedures for automobile and motorbike temporary import

1. A dossier for automobile and motorbike temporary import

a/ Automobile and motorbike temporary import permit: 2 originals;

b/ Bill of lading: 1 original (bearing the stamp of the provincial-level Customs Department that has granted the temporary import permit);

c/ Non-commercial import/export customs declaration (HQ/2011-PMD): 2 originals;

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 motorbike (for motorbikes): 1 original.

2. Procedures for automobile and motorbike temporary import

a/ Place for clearance of procedures  

a.1/ Procedures for automobile temporary import are carried out at the Customs Branch of the border gate (to which the automobile is transported from the foreign country). Particularly for temporary import of automobiles through land road border gates, procedures for temporary import are the same as those for automobile temporary import through international border gates; 

a.2/ Procedures for motorbike temporary import shall be carried out at the Customs Branch in accordance with law;

b/ Procedures for automobile and motorbike temporary import must comply with current regulations on goods imported for non-commercial purposes;

c/ The border-gate Customs Branch shall clear customs procedures only when there is a quality, technical safety and environmental protection certificate of imported motor vehicle (for automobiles) or quality, technical safety and environmental protection certificates of motorbike granted by the quality inspection agency;

d/ Upon completion of the customs clearance for the automobile or motorbike, the leader of the Customs Branch shall give certification of:

d.1/ “Temporarily imported automobile/motorbike” in the right corner of the non-commercial import/export customs declaration (HQ/2011-PMD);

d.2/ Results of clearance of procedures for automobile and motorbike temporary import in 2 copies of the temporary import permit.

The Customs Branch shall return to the subject temporarily importing the vehicle 1 copy of the temporary import permit and 1 copy of the customs declaration HQ/2011/PMD (the copy kept by the customs declarant) for carrying out procedures for vehicle circulation registration and 1 original duplicate (the duplicate kept by the customs declarant) bearing the signature and certification mark of the Customs Branch of the border gate of temporary importation and append the seal for “re-export or transfer in accordance with law” for carrying out procedures for re-export or transfer under regulations; and make and send copies of the temporary import permit and declaration with the certification of the Customs Branch of the border gate of importation to the provincial-level Customs Department that has granted the temporary import permit for monitoring and management, and transmit information data on the vehicle import declaration to the General Department of Customs for centralized information management. It does not grant declarations of origin for temporarily imported automobiles and motorbikes.

Article 6. Dossiers and procedures for automobile and motorbike re-export

1. A dossier for automobile or motorbike re-export comprises:

a/ A written request for re-export of the vehicle: 1 original with the certification of the agency where the declarant works in Vietnam;

b/ A document of the Ministry of Foreign Affairs (the General Department of State Protocol or the provincial-level Foreign Affairs Department of the locality where the Consular Office is located) on the re-export of the vehicle: 1 original;

c/ The customs declaration for temporary import of the vehicle (the copy kept by the declarant) bearing the seal for “re-export or transfer in accordance with law”): 1 copy with certification of the Customs Branch of the border gate of temporary importation;

d/ A notice of revocation of the automobile or motorbike registration and number plate issued by the police office: 1 original;

dd/ A written certification by a competent state agency that the automobile or motorbike can no longer be used due to an accident, a disaster or a technical breakdown: 1 original (for the case specified in Clause 3, Article 7 of Decision No. 53/2013/QD-TTg).

2. Procedures for automobile and motorbike re-export

a/ Procedures for automobile and motorbike re-export shall be carried out at the border-gate Customs Branch;

b/ Based on the dossier specified in Clause 1 of this Article, the border-gate Customs Branch shall carry out procedures under current regulations for goods exported for non-commercial purposes. In case there is doubt about the temporary import declaration specified at Point c, Clause 1 of this Article, the border-gate Customs Branch carrying out re-export procedures may request in writing the border-gate Customs Branch having carried out temporary import procedures to provide information on such temporary import declaration. Within 5 days after receiving the written request of the border-gate Customs Branch carrying out re-export procedures, the border-gate Customs Branch having carried out temporary import procedures shall provide requested information;

c/ Upon completion of re-export procedures, the border-gate Customs Branch carrying out re-export procedures for automobiles and motorbikes shall notify such in writing and make and send copies of the vehicle re-export declaration for which customs procedures have been completed to the provincial-level Customs Department that has granted the vehicle temporary import permit for liquidation of such permit under regulations.

Article 7. Dossiers, procedures and tax policy for automobile transfer

1. Procedures for grant of transfer permits and procedures for automobile transfer shall be carried out at provincial-level Customs Departments that have granted vehicle temporary import permits.

2. A dossier of application for a transfer permit

a/ For vehicles of agencies

An application for a vehicle transfer permit: 1 original;

b/ For vehicles of individuals:

b.1/ An application for a vehicle transfer permit: 1 original with the certification of the agency where the applicant works in Vietnam; or an application for a transfer permit of the agency (for cases in which persons specified in Clauses 2 and 3, Article 2 of this Circular authorize their employing agencies to carry out vehicle transfer procedures);

b.2/ The identity card granted by the Ministry of Foreign Affairs (for persons specified in Clauses 2 and 3, Article 2 of this Circular): 1 copy with the certification of the employing agency, together with the original produced for comparison;

b.3/ A document of the Ministry of Foreign Affairs (the General Department of State Protocol or the provincial-level Foreign Affairs Department of the locality where the Consular Office is located) on the vehicle transfer: 1 original;

b.4/ A letter of authorization for the employing agency to carry out vehicle transfer procedures: 1 original.

c/ A notice of revocation of the automobile registration and number plate issued by the police office: 1 original;

d/ The vehicle import customs declaration (the copy kept by the declarant) bearing the seal for “re-export or transfer in accordance with law”: 1 copy with the certification of the Customs Branch of the border gate of temporary importation;

dd/ A non-commercial import-export customs declaration (HQ/2011-PMD): 2 originals.

3. Procedures for grant of transfer permits

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

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

a.2/ To submit dossiers of application for vehicle transfer permits prescribed in Clause 2 of this Article to provincial-level Customs Departments that have granted vehicle temporary import permits;

b/ Responsibilities of provincial-level Customs Departments receiving dossiers of application for vehicle transfer permits:

b.1/ To receive and examine the completeness and validity of dossiers and check the transfer conditions prescribed in Article 9 of Decision No. 53/2013/QD-TTg, and, if such conditions are satisfied, to make dossier receipts, issue replies to applicants, and grant transfer permits to applicants within 5 working days from the date of dossier receipt.

If dossiers are incomplete, to guide applicants in completing such dossiers under regulations.

In case there is doubt about the temporary import declaration specified at Point d, Clause 2 of this Article, the Customs Branch of the border gate of re-exportation may request in writing the border-gate Customs Branch having carried out vehicle temporary import procedures to provide information on such temporary import declaration. Within 5 days after receiving the written request of the Customs Branch of the border gate of re-exportation, the border-gate Customs Branch having carried out temporary import procedures shall provide requested information;

b.2/ For each to-be-temporarily imported automobile, one set of transfer permit, consisting of 3 copies (made according to form No. 02: G/2014/CN-OTO-NG) will be granted, showing the names of the agencies and addresses (for vehicles of agencies); and full names and addresses (for vehicles of individuals) of the transferor and transferee; serial numbers and dates of the temporary import permit and declaration, brand, model, year of manufacture, country of manufacture, paint color, frame number, engine number, cylinder capacity and state of the vehicle;

b.3/ After granting a vehicle transfer permit, to hand to the applicant 2 copies of the permit, of which one shall be kept by the subject or person specified in Clause 1, 2 or 3, Article 2 of this Circular and the other handed to the transferee for carrying out transfer procedures;

b.4/ To update information on the management software system of the General Department of Customs, for automobiles and motorbikes temporarily imported by persons entitled to diplomatic privileges and immunities.

4. Transfer procedures

a/ A subject or person specified in Clause 1, 2 or 3, Article 2 of this Circular shall fill in 2 non-commercial import/export customs declarations (HQ/2011-PMD).

b/ Responsibilities of provincial-level Customs Departments that have granted automobile transfer permits:

b.1/ Based on vehicle transfer permits and customs declarations specified in Clause 3 and Point a, Clause 4 of this Article and the actual state of vehicles, to carry out transfer procedures (including the tax calculation and collection under Clause 5 of this Article, except for those purchasing vehicles or receiving vehicles donated or given as gifts that are subjects or persons specified in Clauses 1, 2 and 3, Article 2 of this Circular). Within 10 days after receiving a dossier of application for a vehicle transfer permit, the provincial-level Customs Department shall complete transfer procedures under regulations;

b2/ To return one declaration HQ/2011-PMD (the copy kept by the declarant) and the tax receipt to the person carrying out the transfer procedures or person authorized to carry out the transfer procedures in accordance with law for carrying out procedures for vehicle registration; or collect copies of papers on payment into the state budget or of checks via the State Treasury (with the certification of the receiving State Treasury) or letter of authorization for via-bank payment from the person carrying out the transfer procedures or person authorized to carry out the transfer procedures in accordance with law;

b3/ To liquidate the vehicle temporary import permit under regulations.

5. Taxation of transferred vehicles:     

Bases for calculation of import duty are dutiable value, duty rate and exchange rate at the time of transfer, specifically:

a/ Time of transfer must comply with Point c, Clause 4, Article 9 of Decision No. 53/2013/QD-TTg;

b/ Dutiable value must comply with Clause 1, Article 20 of the Ministry of Finance’s Circular No. 205/2010/TT-BTC of December 15, 2010, guiding the Government’s Decree No. 40/2007/ND-CP of March 16, 2007, prescribing the customs valuation of imports and exports;

c/ Duty rate:

c1/ For automobiles with 15 seats or less (including driver’s): The applicable duty rate is that applicable to used automobiles prescribed in the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011, and Decision No. 24/2013/QD-TTg of May 3, 2013, amending and supplementing Clause 1, Article 1 of Decision No. 36/2011/QD-TTg of June 29, 2011, prescribing import duty rates applicable to used passenger automobiles with 15 seats or less;

c2/ For automobiles with 16 seats or more (including driver’s): The applicable duty rate is that applicable to used automobiles with 16 seats or more prescribed in the Preferential Import Tariff effective at the time of transfer.

Article 8. Destruction of automobiles and motorbikes

1. Before organizing the destruction of vehicles, the subjects specified in Clauses 1, 2 and 3, Article 2 of this Circular shall notify such in writing to provincial-level Customs Departments that have granted vehicle temporary import permits, clearly stating names and addresses of temporary vehicle importers, serial numbers and dates of temporary import permits and vehicle temporary import declarations.

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

3. Provincial-level Customs Departments that have granted automobile/motorbike temporary import permits shall check information relating to vehicles (temporary import permits, temporary import declarations and the conditions prescribed in Article 8 of Decision No. 53/2013/QD-TTg) against original destruction written records made under regulations of the Ministry of Natural Resources and Environment before liquidating vehicle temporary import permits under regulations.

Chapter III

IMPLEMENTATION PROVISIONS

Article 9. Organization of implementation

1. The General Department of Customs shall control and manage information relating to the temporary import of automobiles and motorbikes of subjects entitled to privileges and immunities in Vietnam on the principle of centralized information control and management.

The General Department of Customs shall assume the prime responsibility for building a system to manage information on temporarily imported automobiles and motorbikes of subjects entitled to diplomatic privileges and immunities in Vietnam.

2. Provincial-level Customs Departments that grant automobile and motorbike import permits or carry out import procedures shall input and transmit data on temporarily imported, re-exported, transferred or destroyed automobiles and motorbikes under the guidance of the General Department of Customs.

3. The General Department of Customs shall receive data transmitted from provincial-level Customs Departments, and perform centralized control and management of related information.

4. Quarterly or extraordinarily, the General Department of Customs shall coordinate with the General Department of State Protocol of the Ministry of Foreign Affairs and the Road and Railway Traffic Police Department of the Ministry of Public Security in providing and exchanging information relating to the temporary import of automobiles and motorbikes of subjects entitled to privileges and immunities in Vietnam; and cases in which the permitted duration of temporary import of automobiles and motorbikes has expired but vehicle re-export, transfer or destruction procedures are not yet carried out.

5. The General Director of Customs shall direct directors of provincial-level Customs Departments in managing, monitoring and conducting the implementation of this Circular. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance (through the General Department of Customs) for guidance and direction.

Article 10. Effect

1. This Circular takes effect on March 28, 2014.

2. To annul the provisions of the General Department of Customs’ Circular No. 02/2001/TT-TCHQ of May 29, 2001, on customs procedures and management of automobiles and motorbikes of subjects entitled to diplomatic privileges and immunities.

3. In the course of implementation, should relevant documents referred to in this Circular be amended, supplemented or replaced, the amending, supplementing or replacing documents shall be complied with as soon as they take effect.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN