Circular No. 20/2014/TT-BTC dated February 12, 2014 of the Ministry of Finance rescribing the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence in Vietnam

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Circular No. 20/2014/TT-BTC dated February 12, 2014 of the Ministry of Finance rescribing the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence in Vietnam
Issuing body: Ministry of Finance Effective date:
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Official number: 20/2014/TT-BTC Signer: Do Hoang Anh Tuan
Type: Circular Expiry date:
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Issuing date: 12/02/2014 Effect status:
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Fields: Export - Import

SUMMARY

IMPORT CONDITIONS OF AUTOMOBILES AND MOTORCYCLES FOR REPATRIATED OVERSEAS VIETNAMESE CITIZENS

On February 12, 2014, the Ministry of Finance issued the Circular No. 20/2014/TT-BTC prescribing the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence in Vietnam.

Within that, the most important contents are  the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are Overseas Vietnamese citizens who hold a valid foreign passport or foreign passport substitute and have been permitted to register permanent residence in Vietnam in accordance with current Vietnamese laws and the citizens who hold a Vietnamese passport and permanent residence paper granted by a foreign country and have been permitted to register permanent residence in Vietnam in accordance with current Vietnamese laws. 

Accordingly, imported automobiles must have been registered for circulation for at least 6 months in the country where the overseas Vietnamese citizen resides or works, and have run a distance of at least 10,000 km by the time of arrival at a Vietnamese port. And imported automobiles must satisfy the requirements set in the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, detailing the Commercial Law regarding international goods purchase and sale and goods purchase and sale agency, processing and transit with foreign countries, and in the Ministry of Transport’s Circular No. 31/2011/TT-BGTVT of April 15, 2011, prescribing the inspection of quality, technical safety and environmental protection of imported motor vehicles.

Similarly, the import of motorcycles as personal effects must satisfy some conditions such as motorcycles must be registered for circulation in the country where the overseas Vietnamese citizen resides or works before he/she is permitted to register permanent residence in Vietnam, with the time of permission to register permanent residence in Vietnam determined based on the permanent residence book granted by the police; motorcycles are of types permitted for registration and circulation in Vietnam and imported motorcycles must be within 3 years from the date of manufacture to the date of arrival at a Vietnamese port.

This Circular takes effect on April 1, 2014.
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THE MINISTRY OFFINANCE

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

 

No. 20/2014/TT-BTC

Hanoi, February 12, 2014

 

 

Circular

Prescribing the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence 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 November 29, 2006 Residence Law No. 81/2006/QH11;

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 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. 107/2007/ND-CP of June 25, 2007, detailing and guiding a number of articles of the Residence Law;

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

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

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

Pursuant to the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding 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;

In furtherance of the direction of the Deputy Prime Minister in the Government Office’s Official Letter No. 8522/VPCP-KTTH of October 11, 2013;

At the proposal of the General Director of Customs,

The Minister of Finance promulgates the Circular prescribing the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence in Vietnam.

Chapter I

GENERAL PROVISIONS

Article 1.Scope of application

This Circular prescribes the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence in Vietnam (below referred to as repatriated overseas Vietnamese citizens).

Article 2.Subjects of application

1. Overseas Vietnamese citizens who hold a valid foreign passport or foreign passport substitute and have been permitted to register permanent residence in Vietnam in accordance with current Vietnamese laws.

2. Overseas Vietnamese citizens who hold a Vietnamese passport and permanent residence paper granted by a foreign country and have been permitted to register permanent residence in Vietnam in accordance with current Vietnamese laws.

3. Customs offices.

4. The subjects defined in Clause 1 or 2 of this Article shall personally carry out the procedures prescribed in this Circular; and may not authorize other organizations or persons to do so.

Chapter II

SPECIFIC PROVISIONS

Article 3.Conditions on import of automobiles as personal effects

1. Imported automobiles must have been registered for circulation for at least 6 months in the country where the overseas Vietnamese citizen resides or works, and have run a distance of at least 10,000 km by the time of arrival at a Vietnamese port.

2. Imported automobiles must satisfy the requirements set in the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, detailing the Commercial Law regarding international goods purchase and sale and goods purchase and sale agency, processing and transit with foreign countries, and in the Ministry of Transport’s Circular No. 31/2011/TT-BGTVT of April 15, 2011, prescribing the inspection of quality, technical safety and environmental protection of imported motor vehicles.

Article 4.Conditions on import of motorcycles as personal effects

1. Motorcycles must be registered for circulation in the country where the overseas Vietnamese citizen resides or works before he/she is permitted to register permanent residence in Vietnam, with the time of permission to register permanent residence in Vietnam determined based on the permanent residence book granted by the police.

2. Motorcycles are of types permitted for registration and circulation in Vietnam.

3. Imported motorcycles must be within 3 years from the date of manufacture to the date of arrival at a Vietnamese port.

4. Imported motorcycles must satisfy the requirements set in the Ministry of Transport’s Circular No. 44/2012/TT-BGTVT of October 23, 2012, prescribing the inspection of quality, technical safety and environmental protection of imported motorcycles and mopeds and motors for the manufacture and assembly of motorcycles and mopeds.

Article 5.Procedures for grant of automobile or motorcycle import permits

1. A dossier of application for an import permit

a/ Written request for automobile or motorcycle import (with the certification of the permanent residence address by the commune, ward or township police), clearly indicating the vehicle’s mark, model, year of manufacture, country of manufacture, paint color, frame number, engine number, cylinder capacity, state and distance traveled (number of kilometers): 1 original;

b/ Valid foreign passport (affixed with the immigration certification mark of the immigration office at the border gate, or enclosed with a loose-leaf visa affixed with the immigration certification mark of the immigration office at the border gate, for passports with loose-leaf visas) or foreign passport substitute (affixed with the immigration certification mark of the immigration office at the border gate): 1 certified Vietnamese translation, enclosed with the original for comparison (for subjects prescribed in Clause 1, Article 2 of this Circular);

Or Vietnamese passport (affixed with the immigration certification mark of the immigration office at the border gate): 1 notarized copy enclosed with the original for comparison, and paper proving overseas permanent residence: 1 certified copy enclosed with the original for comparison (for subjects prescribed in Clause 2, Article 2 of this Circular);

c/ Permanent residence book granted by the police, in which the section “Previous permanent residence” indicates the overseas permanent residence address (transcribed in Vietnamese): 1 notarized copy enclosed with the original for comparison;

d/ Automobile or motorcycle circulation registration paper or circulation deregistration paper granted by a competent agency of the country where the Vietnamese citizen resides or works: 1 certified Vietnamese translation enclosed with the original for comparison;

dd/ Bill of lading or another shipping document of equivalent validity: 1 original and 1 copy (except for import via land border gate).

2. Order and procedures for grant of an automobile or motorcycle import permit

a/ Responsibilities of repatriated overseas Vietnamese citizens

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

a.2/ For repatriated overseas Vietnamese citizens who have permanent residence addresses in a province or city without a provincial-level Customs Department, they shall send to the Customs Department of the nearest province or city an application for an automobile or motorcycle import permit as prescribed;

b/ Responsibilities of Customs Departments receiving dossiers of application for automobile or motorcycle import permits

b.1/ To receive and examine permit application dossiers of repatriated overseas Vietnamese citizens. If seeing that the dossier is complete, to make a receipt and hand it to the applicant. If seeing that the dossier is incomplete or invalid, to guide the applicant to complete the dossier as prescribed;

b.2/ For received dossiers, to check documents and verify the permanent residence registrations of repatriated overseas Vietnamese citizens at their places of permanent residence (if necessary). For eligible cases, to grant automobile or motorcycle import permits according to regulations. For ineligible cases, to refuse to grant permits, clearly stating the reason, and at the same time notify the customs offices of the border gates of importation for supervision and handling as prescribed;

b.3/ Within 7 working days after receiving a complete dossier, to grant an automobile or motorcycle import permit. When verification is needed, this time limit is 15 working days counting from the date of receipt of the dossier. The import permit is valid for 30 days from the date of grant;

b.4/ For every automobile or motorcycle, to grant one permit dossier in three sets (made according to form GP/2014/NK OTO.MOTO-VKHH promulgated together with this Circular). A permit must show the full name and address of the vehicle importer, the vehicle’s mark, model, year or manufacture, country of manufacture, paint color, frame number, engine number, cylinder capacity, and state. A stamp shall be affixed on the top of the original bill of lading, except the case of import of automobiles and motorcycles via international land border gate). To hand two permits to the applicant for carrying out the vehicle import procedures.

b.5/ To update information (including also cases of grant and cases of refusal of grant) in the information management system of the General Department of Customs about imported automobiles and motorcycles of repatriated overseas Vietnamese citizens.

Article 6.Procedures for automobile and motorcycle import

1. A dossier of import

a/ Automobile or motorcycle import permit: 2 originals;

b/ Bill of lading: 1 original (bearing a stamp of the provincial-level Customs Department that has granted the automobile or motorcycle permit);

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

d/ Paper on registration for inspection of quality, technical safety and environmental protection of imported motor vehicles (for automobiles): 1 notarized copy enclosed with the original for comparison;

dd/ Paper on registration for inspection of quality of imported motorcycles (for motorcycles): 1 notarized copy enclosed with the original for comparison.

2. Import order and procedures

a/ Place for carrying out procedures

a.1/ The import procedures for automobiles shall be carried out at border-gate Customs Branches (to which automobiles are shipped) under current regulations applicable to used automobiles. For Vietnamese citizens residing in countries bordering on Vietnam and permitted to repatriate and bring along their automobiles via land border gates, they may carry out import procedures at international land border gates;

a.2/ The temporary import procedures for motorcycles shall be carried out at Customs Branches in accordance with law.

b/ The import procedures for automobiles and motorcycles imported as personal effects must comply with current regulations on non-commercial imports and relevant guiding documents;

c/ Border-gate Customs Branches may permit customs clearance when receiving certificates of quality, technical safety and environmental protection of imported motor vehicles (for automobiles) or certificates of quality, technical safety and environmental protection of automobiles or motorcycles (for motorcycles) of quality inspection agencies;

d/ Upon completion of customs clearance procedures for automobiles or motorcycles, leaders of border-gate Customs Branches shall certify the content “automobile, motorcycle imported as personal effects” in the non-commercial import/export customs declaration (HQ/2011-PMD) and shall not grant origin declaration forms for imported automobiles or motorcycles; return to the repatriated overseas Vietnamese citizen 1 import permit (bearing the certification of the completion of automobile or motorcycle import procedure of the border-gate Customs Branch that has carried out the import procedures for the vehicle) and 1 declaration HQ/2011-PMD (the copy kept by customs declarant) for carrying out procedures to register for vehicle circulation under current regulations, and 1 stamped declaration HQ/2011-PMD (the copy kept by customs declarant) for carrying out transfer procedures and certification of the Customs Branch of the border gate of importation; make a copy of the non-commercial goods import/export declaration bearing the certification of the Customs Branch of the border gate of importation and send it to the provincial-level Customs Department that has granted the import permit for monitoring and update of data in the vehicle import declaration in the information management system of the General Department of Customs for centralized information management.

Article 7.Tax policies on imported and transferred automobiles and motorcycles

1. Tax policies on imported automobiles and motorcycles

Repatriated overseas Vietnamese citizens, after completing the procedures for permanent residence in Vietnam, may import 1 automobile and 1 motorcycle. The tax policies on imported automobiles and motorcycles are as follows:

a/ Import duty: To be exempted from import duty under Clause 2, Article 12 of the Government’s Decree No. 87/2010/ND-CP of August 13, 2010;

b/ Excise tax: To pay excise tax under the Excise Tax Law, except for types of vehicles prescribed in Clause 4, Article 3 of the Excise Tax Law guided in Clause 4, Article 3 of the Government’s Decree No. 26/2009/ND-CP of March 16, 2009; Clause 2, Article 1 of the Government’s Decree No. 113/2011/ND-CP of December 8, 2011; and Clause 5, Article 3 of the Ministry of Finance’s Circular No. 05/2012/TT-BTC of January 5, 2012.

The excise tax bases (taxable price and tax rate) must comply with current regulations at the time of tax calculation:

Excise tax amount = Excise tax-liable price of automobiles or motorcycles x Excise tax rate

In which:

- The time of excise tax calculation is the time of registration of the automobile or motorcycle import customs declaration.

- The excise tax-liable price is the import duty-liable price plus import duty.

- The import duty-liable price shall be determined in accordance with the law on import duty and export duty. If the imported goods is eligible for import duty exemption or reduction, the dutiable price excludes the exempted or reduced import duty amount.

- The taxable value of imported automobiles and motorcycles: To comply with 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, stipulating the customs valuation of imports and exports.

c/ Value-added tax: To pay value-added tax under Article 3 of the Law on Value-Added Tax.

The value-added tax bases (taxable price and tax rate) must comply with current regulations at the time of tax calculation:

Value-added tax amount = Value-added tax-liable price of automobiles or motorcycles x Value-added tax rate

In which:

- The time of value-added tax calculation is the time of registration of the automobile or motorcycle import customs declaration.

- The value-added tax-liable price is the import duty-liable price plus import duty plus excise tax.

- The import duty-liable price shall be determined in accordance with the law on import duty and export duty. If the imported goods is eligible for import duty exemption or reduction, the dutiable price excludes the exempted or reduced import duty amount.

- The dutiable value of imported automobiles and motorcycles: To comply with 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, stipulating the customs valuation of imports and exports.

d/ Tax payment time limit: To comply with the Law on Tax Administration, the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and guiding documents;

dd/ Registration fee shall be paid as for first-time payment;

e/ Automobile or motorcycle circulation registration fee shall be paid under current regulations.

2. Repatriated overseas Vietnamese citizens shall, after completing the procedures for import  of automobiles and motorcycles as personal effects, pay registration fee at local tax offices and register for automobile and motorcycle circulation with the police according to regulations; full names and permanent residence addresses of vehicle owners stated in automobile or motorcycle circulation registration papers are the same as written in the automobile or motorcycle import permits and declarations granted by the customs offices after completing import procedures. Sale and donation (below referred to as transfer) to organizations and individuals in Vietnam is not permitted before declaration and payment of registration fee and registration for circulation of automobiles or motorcycles according to regulations.

3. Tax policies on transferred automobiles and motorcycles that have been imported duty free

a/ Repatriated overseas Vietnamese citizens, after completing the registration procedures for circulation of automobiles or motorcycles for use under Clause 2 of this Article, when transferring these automobiles or motorcycles, shall declare the change of the duty-free purpose and pay import duty according to regulations at the customs office that has granted import permits for such automobiles or motorcycles. The procedures for declaration of change of use purpose must comply with Clause 8, Article 11 of the Ministry of Finance’s Circular No. 128/2013/TT-BTC of September 10, 2013, guiding customs procedures, inspection and supervision; import duty and export duty, and tax administration of imports and exports.

The tax bases for transferred automobiles and motorcycles are the dutiable value, duty rate and exchange rate at the time of registration of new declarations. In which:

a.1/ The dutiable value must comply with 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, stipulating the customs valuation of imports and exports;

a.2/ The import duty rate is that applied at the time of registration of the new declaration.

b/ Transferees of imported used automobiles or motorcycles of repatriated overseas Vietnamese shall pay registration fee as for the second time on and automobile or motorcycle circulation registration fees under current regulations.

Article 8.Procedures for tax declaration and payment for transferred automobiles and motorcycles

1. Responsibilities of repatriated overseas Vietnamese citizens

a/ To submit the following papers to the provincial-level Customs Department that has granted the automobile or motorcycle import permit:

a.1/ Written request for transfer of automobiles or motorcycles of repatriated overseas Vietnamese citizens: 1 original;

a.2/ Paper of deregistration of circulation of automobiles or motorcycles of repatriated overseas Vietnamese citizens granted by the police: 1 notarized copy;

a.3/ Non-commercial import/export customs declaration (HQ/2011-PMD): 1 copy of declaration HQ/2011-PMD (the copy kept by customs declarant) affixed with a stamp for carrying out transfer procedures and bearing the certification of the Customs Branch of the border gate of importation;

a.4/ Non-commercial import/export customs declaration (HQ/2011-PMD): 2 originals;

a.5/ Documents on payment of excise tax and value-added tax at the stage of importation of automobiles or motorcycle, and document on payment of registration fee.

b/  To pay taxes as prescribed.

c/ To comply with the violation handling decision of the customs office, for violations of tax declaration and payment for transferred automobiles or motorcycles.

2. Responsibilities of provincial-level Customs Departments granting automobile or motorcycle import permits

a/ Based on the dossier prescribed at Point a, Clause 1 of this Article and the actual state of the automobile or motorcycle, to carry out transfer procedures, calculate import duty and collect import duty at the time of registering the declaration when carrying out transfer procedures according to regulations;

b/ To issue tax receipts to repatriated overseas Vietnamese citizens (for the case of tax payment in cash)/To collect a copy of the paper on payment into the state budget in cash or by check via state treasury (with the certification of the money-receiving state treasury), or the via-bank payment authorization paper from the repatriated overseas Vietnamese citizen.

b.1/ To liquidate the automobile or motorcycle import permits;

b.2/ To handle in accordance with law violations committed by repatriated overseas Vietnamese citizens related to tax declaration and payment for transferred automobiles or motorcycles.

Article 9.Handling of automobiles and motorcycles ineligible for import as personal effects

1. For automobiles imported as personal effect by repatriated overseas Vietnamese citizens that are ineligible for import under this Circular: These citizens shall carry out the re-export procedures at the Customs Branch of the border gate where their automobiles are shipped to or carry out the non-commercial import procedures and pay all taxes as prescribed for imported used automobiles (if their automobiles meet the import conditions currently prescribed by law for the import of used automobiles).

2. For motorcycles, violations shall be handled and they shall be re-exported. If repatriated overseas Vietnamese citizens fail to re-export them, these motorcycles shall be confiscated.

3. If customs offices detect frauds or signs of violation, they shall handle these cases in accordance with law.

Chapter III

IMPLEMENTATION PROVISIONS

Article 10.Organization of implementation

1. The General Department of Customs shall control and manage in a centralized manner information relating to the import of automobiles and motorcycles as personal effects by overseas Vietnamese citizens permitted to repatriate.

The General Department of Customs is assigned to build and operate the system of management of information relating to automobiles and motorcycles imported by overseas Vietnamese citizens permitted to repatriate, for control and management of information relating to the import of automobiles and motorcycles as personal effects by overseas Vietnamese citizens permitted to repatriate.

2. Provincial-level Customs Departments shall grant automobile and motorcycle import permits and direct Customs Branches to carry out the procedures for import or transfer of automobiles and motorcycles under Articles 5, 6, 8 and 9 of this Circular.

3. The General Department of Customs shall receive data transmitted from provincial-level Customs Departments and control and manage in a centralized manner relevant information within 5 (five) working days from the receipt of such data, and notify inspection and control results to provincial-level Customs Departments as the basis for granting or refusing to grant automobile or motorcycle import permits according to regulations.

4. The General Department of Customs shall coordinate with related agencies in providing and exchanging information relating to repatriated overseas Vietnamese citizens who import automobiles and motorcycles as personal effects.

Article 11.Effect

1. This Circular takes effect on April 1, 2014.

For automobiles and motorcycles of repatriated overseas Vietnamese citizens that arrive at a Vietnamese port before this Circular takes effect, the guidance in Circular No. 118/2009/TT-BTC of June 9, 2009, and relevant guiding documents must be complied with.

2.  This Circular repeals:

a/ The Ministry of Finance’s Circular No. 118/2009/TT-BTC of June 9, 2009, guiding the import of used automobiles as personal effects of overseas Vietnamese citizens who have completed procedures for permanent residence in Vietnam;

b/ Point 2.2.c, Section I of the Ministry of Finance’s Circular No. 16/2008/TT-BTC of February 13, 2008, guiding the import and temporary import of motorcycles for non-commercial purposes and regulations applicable to overseas Vietnamese who are permitted to settle in Vietnam in this Circular and the Ministry of Finance’s Circular No. 215/2010/TT-BTC of December 29, 2010;

c/ Point 1.1, Section I of 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 under the non-commercial regime, and regulations applicable to subjects entitled to diplomatic privileges and immunities in this Circular.

3. In the course of implementation, if relevant documents invoked in this Circular are amended, supplemented or replaced, amending, supplementing or replacing documents will be complied with from the date they take effect.-

For the Minister of Finance
Deputy Minister
VU THI MAI

 



[1]Công Báo Nos 317-318 (14/3/2014)

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