Circular No. 27/2021/TT-BTC amending of the Circular No. 19/2014/TT-BTC on temporary import, re-export, destruction and transfer of automobiles and motorbikes

CIRCULAR

Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 19/2014/TT-BTC of February 11, 2014, providing procedures for temporary import, re-export, destruction and transfer of automobiles and motorcycles of subjects entitled to privileges and immunities in Vietnam^[1]

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the November 14, 2008 Law on Excise Tax; the November 26, 2014 Law Amending and Supplementing a Number of Articles of the Law on Excise Tax; the June 3, 2013 Law on Value-Added Tax; the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax; the June 13, 2019 Law on Tax Administration; the November 26, 2014 Law Amending and Supplementing a Number of Articles of the Tax Laws; and the April 6, 2016 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, Law on Excise Tax and Law on Tax Administration;

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

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

Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control; and Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP;

Pursuant to the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration; Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Tax Value-Added Tax; Decree No. 108/2015/ND-CP of October 28, 2015, detailing and guiding the implementation of a number of articles of the Law on Excise Tax and the Law Amending and Supplementing a Number of Articles of the Law on Excise Tax; Decree No. 100/2016/ND-CP of July 1, 2016, detailing the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, Law on Excise Tax and Law on Tax Administration; Decree No. 146/2017/ND-CP of December 15, 2017, amending and supplementing a number of articles of Decree No. 100/2016/ND-CP of July 1, 2016; Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and providing measures to implement, the Law on Import Duty and Export Duty; and Decree No. 18/2021/ND-CP of March 11, 2021, amending and supplementing a number of articles of Decree No. 134/2016/ND-CP;

Pursuant to the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;

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 motorcycles of subjects entitled to privileges and immunities in Vietnam; and Decision No. 14/2021/QD-TTg of March 26, 2021, amending and supplementing a number of articles of Decision No. 53/2013/QD-TTg;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of the General Department of Vietnam Customs;

The Minister of Finance promulgates the Circular amending and supplementing a number of articles of Circular No. 19/2014/TT-BTC of February 11, 2014, providing procedures for temporary import, re-export, destruction and transfer of automobiles and motorcycles of subjects entitled to privileges and immunities in Vietnam.

Article 1. To amend and supplement a number of articles the Minister of Finance’s Circular No. 19/2014/TT-BTC of February 11, 2014, providing procedures for temporary import, re-export, destruction and transfer of automobiles and motorcycles of subjects entitled to privileges and immunities in Vietnam

1. To amend and supplement Clause 4, Article 2 as follows:

“4. Organizations and individuals in Vietnam that buy vehicles or receive automobiles donated or presented as gifts from the subjects specified in Clauses 1, 2 and 3 of this Article (below referred to as vehicle buyers).”

2. To amend and supplement Article 3 as follows:

“Article 3. A number of provisions on conditions for temporary import, re-export, transfer and destruction of automobiles and motorcycles

1. The subjects specified in Clauses 1, 2 and 3, Article 2 of this Circular may temporarily import free of duty automobiles and motorcycles of the types, in the quotas and under the conditions specified in Article 5 of the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, which is amended and supplemented under Clause 2, Article 1 of the Government’s Decree No. 18/2021/ND-CP of March 11, 2021, and Clause 1, Article 1 of the Prime Minister’s Decision No. 14/2021/QD-TTg of March 26, 2021.

In case a predecessor transfers his/her automobile to his/her successor, the latter may apply for a temporary import permit and carry out procedures for temporary import of the automobile according to Articles 4 and 5 of this Circular after the predecessor has completed procedures for grant of an automobile transfer permit according to Point a, Clause 7, Article 7 of this Circular.

2. The subjects specified in Clauses 1, 2, and 3, Article 2 of this Circular may temporarily import automobiles which are their movable assets according to Clause 1, Article 1 of the Prime Minister’s Decision No. 14/2021/QD-TTg of March 26, 2021.

3. In case the subjects specified in Clauses 1, 2, and 3, Article 2 of this Circular temporarily import automobiles and motorcycles in excess of the law-specified quotas, they shall comply with Clause 9, Article 1 of the Government’s Decree No. 18/2021/ND-CP of March 11, 2021.

4. The subjects specified in Clauses 1, 2, and 3, Article 2 of this Circular may only temporarily import automobiles and motorcycles to fill the law-specified quotas if meeting the conditions specified in Clause 1, Article 1 of the Prime Minister’s Decision No. 14/2021/QD-TTg of March 26, 2021.

5. The subjects specified in Clauses 1, 2, and 3, Article 2 of this Circular may re-export, transfer or destroy automobiles and motorcycles if meeting the conditions specified in Articles 7 and 8 of the Prime Minister’s Decision No. 53/2013/QD-TTg of September 13, 2013, and Clause 3, Article 1 of the Prime Minister’s Decision No. 14/2021/QD-TTg of March 26, 2021.”

3. To amend and supplement Article 4 as follows:

“Article 4. Procedures for grant of permits for temporary import of automobiles and motorcycles

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

a/ An application for a permit for temporary import of an automobile or a motorcycle, made according to the form provided in Appendix I to this Circular: 1 original;

b/ The applicant’s identity card issued by the Ministry of Foreign Affairs (for the subjects specified in Clauses 2 and 3, Article 2 of this Circular): to submit 1 copy and produce the original for comparison;

c/ A document made by the agency where the applicant is working in Vietnam certifying that the applicant moves his/her assets or is assigned from another country to Vietnam to work (for the subjects specified in Clauses 2 and 3, Article 2 of this Circular): 1 original;

d/ The duty-free quota book, issued by the Directorate of State Protocol - the Ministry of Foreign Affairs or an agency authorized by the Ministry of Foreign Affairs: to submit 1 copy and produce the original for comparison, except cases in which the applicant’s duty-free quota book has been updated to the Vietnam National Single Window and cases of temporarily importing automobiles or motorcycles in excess of duty-free quotas under the Prime Minister’s decisions;

dd/ Documents proving the applicant’s ownership of the automobile or motorcycle

The bill of lading or another transport document of equivalent validity with the consignee stated therein being the applicant or the organization or individual authorized by the applicant to carry out temporary import procedures: 1 original and 1 copy made by the shipping firm (except cases in which automobiles or motorcycles are temporarily imported through land border gates or applicants receive automobiles transferred or donated by other subjects entitled to privileges and immunities) and one of the following documents:

dd.1/ The certificate of registration for circulation or certificate of deregistration of circulation of the automobile or certificate of export or certificate of ownership of the automobile issued by a competent authority of the country of departure or another paper of equivalent validity: 1 certified Vietnamese translation, for cases of temporary import of automobiles which are movable assets;

dd.2/ A document proving via-bank payment for purchase of the automobile or motorcycle (1 copy bearing the banks’ certification) or the purchase and sale contract or commercial invoice (to submit 1 copy and produce the original for comparison), for cases of temporary import of automobiles or motorcycles from abroad or receipt of automobiles transferred from subjects entitled to privileges and immunities.

In case the subjects specified in Clause 1, 2 and 3, Article 2 of this Circular authorize other organizations or individuals in Vietnam to buy automobiles or motorcycles from abroad, in addition to the documents specified at Point dd of this Clause, it is also required to submit 1 copy of the authorization contract and produce the original for comparison;

For cases of receiving automobiles donated or presented as gifts from other subjects that are also entitled to privileges and immunities: to submit 1 copy of the document on the donation or presentation of gifts and produce the original for comparison; for cases of receiving automobiles donated or presented as gifts from abroad: to submit 1 Vietnamese translation of the document on the donation or presentation of gifts and produce the original for comparison;

dd.3/ A document on movement of the automobile or motorcycle: 1 certified Vietnamese translation, for cases in which the subjects specified in Clause 1, Article 2 of this Circular receive vehicles moved from abroad;

dd.4/ Another document proving the ownership of the automobile or motorcycle in accordance with Vietnam’s law or document proving the ownership of the automobile or motorcycle in accordance with the law of the country of the concerned subject: 1 copy, in case of using a Vietnamese document or 1 certified Vietnamese translation, in case of using a foreign document, or a written certification made by the embassy of that foreign country.

2. Procedures for grant of a permit for temporary import of automobiles and motorcycles:

a/ A subject specified in Clause 1, 2 or 3, Article 2 of this Circular shall submit 1 set of the dossier of application for a permit for temporary import of an automobile or a motorcycle as specified in Clause 1 of this Article to the provincial-level Customs Department of the locality where it is headquartered (for those specified in Clause 1, Article 2 of this Circular) or where his/her agency is headquartered (for those specified in Clauses 2 and 3, Article 2 of this Circular);

b/ Responsibilities of the provincial-level Customs Department that receives the dossier of application for a permit for temporary import of automobiles or motorcycles:

b.1/ Within 5 working days after receiving a complete and valid dossier as specified in Clause 1 of this Article, the provincial-level Customs Department shall check the validity of the dossier and compare it with the duty-free quotas of automobiles or motorcycles specified in the applicant’s duty-free quota book or the General Department of Vietnam Customs’ notice of the Prime Minister’s decision to allow the subject specified in Clause 1, 2 or Clause 3, Article 2 of this Circular to temporarily import automobiles or motorcycles in excess of the law-specified quota. If, after checking and comparing the dossier, the provincial-level Customs Department finds it qualified, the Customs Department shall accept the dossier and grant a permit for temporary import of automobiles or motorcycles.

In case the dossier is incomplete or invalid, the provincial-level Customs Departments shall guide the applicant to complete the dossier according to regulations. Within 3 working days after receiving a complete and valid dossier as required, the Customs Department shall grant a permit for temporary import of automobiles or motorcycles;

b.2/ For each temporarily imported automobile or motorcycle, the provincial-level Customs Department shall issue 1 set comprising 4 copies of the temporary import permit made according to the form provided in Appendix II to this Circular. A temporary import permit shall be valid for carrying out temporary import procedures within 30 days from the date of issuance.

Past the period stated in a temporary import permit, if the subject specified in Clause 1, 2 or 3, Article 2 of this Circular fails to carry out procedures for temporary import of the automobile or motorcycle,  the provincial-level Customs Department that has granted the permit shall invalidate the granted permit; and grant a new permit for temporary import of automobiles or motorcycles on the basis of the request of the subject specified in Clause 1, 2 or 3, Article 2 of this Circular and the dossier specified in Clause 1 of this Article;

b.3/ After issuing a permit for temporary import of automobiles or motorcycles, the provincial-level Customs Department shall write down information on the issuance of the permit in the duty-free quota book (the box reserved for temporarily imported automobiles or motorcycles), affix a seal for certification and hand the book over to the applicant, together with 2 copies of the permit (enclosed with the bill of lading or a transport document of equivalent validity affixed with the seal of the Customs Department on its upper left corner) for the latter to submit them to the Customs Branch where temporary import procedures are carried out according to Article 5 of this Circular;

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

b.5/ To liquidate permits for temporary import of automobiles and motorcycles and retain dossiers according to regulations.”

4. To amend and supplement Article 5 as follows:

“Article 5. Procedures for temporary import of automobiles and motorcycles

1. A dossier for temporary import of an automobile or a motorcycle must comprise:

a/ The temporary import permit: 2 originals;

b/ A declaration of imported goods with the information items stated in Form No. 1 - Declaration of imported goods, provided in Appendix I to the Minister of Finance’s Circular No. 39/2018/TT-BTC of April 20, 2018.

In case of using a paper customs declaration according to Clause 12, Article 1 of the Government’s Decree No. 59/2018/ND-CP of April 20, 2018, the customs declarant shall fill in and submit 3 originals of the customs declaration made according to form HQ/2015/NK provided in Appendix IV to the Minister of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

c/ A bill of lading or a transport document of equivalent validity: 1 original (affixed with the seal of the provincial-level Customs Department that has granted the temporary import permit on the upper left corner);

d/ The registration for inspection of technical safety and environmental safety of imported motor vehicles (for automobiles): 1 original;

dd/ The registration for inspection of technical safety and environment protection of imported motorcycles or mopeds or their engines (for motorcycles): 1 original.

2. Procedures for temporary import of automobiles or motorcycles:

a/ Procedures for temporary import of automobiles or motorcycles shall be carried out at border-gate Customs Branches in accordance with law. A subject specified in Clause 1, 2 or 3, Article 2 of this Circular shall submit 1 set of the dossier specified in Clause 1 of this Article to the Customs Branch where procedures for temporary import of the automobile or motorcycle are carried out;

b/The Customs Branch where procedures for temporary import are carried out shall check and compare information on the temporary import permit and information on the customs declaration with the physical state of the goods.

If there are disparities between the actually imported goods and the information inscribed in the temporary import permit (except disparities in quantity), the Customs Branch where temporary import procedures are carried out shall send a notice (enclosed with relevant documents) to the provincial-level Customs Department that has granted the temporary import permit. The Customs Department that has granted the temporary import permit shall base itself on the notice of the Customs Branch where temporary import procedures are carried out and relevant documents to consider modifying the temporary import permit, write the modified content on the back side of the permit, sign and affix its seal on the permit and return it to the Customs Branch where temporary import procedures are carried out for the latter to complete temporary import procedures. The time limit for modification of the temporary import permit is 5 working days from the date the provincial-level Customs Department receives sufficient information and documents;

c/ The Customs Branch where temporary import procedures are carried out shall effect customs clearance for a temporarily imported vehicle only when it is accompanied with a certificate of technical safety quality and environmental protection for imported motor vehicles (for automobiles) or certificate of technical safety quality and environmental protection for imported motorcycles or mopeds granted by a quality inspection agency (unless otherwise specified by a law on specialized inspection), and customs procedures have been completed according to regulations.

The customs declarant shall submit 1 original of the certificate of technical safety quality and environmental protection for imported motor vehicles (for automobiles) or certificate of technical safety quality and environmental protection for imported motorcycles and mopeds. In case the quality inspection agency stipulates that only copies are required or does not specify whether originals or copies are required, the customs declarant may submit a copy.

In case the registration for inspection of technical safety and environment protection for imported motor vehicles (for automobiles) or registration for inspection of technical safety and environment protection for imported motorcycles and mopeds or their engines (for motorcycles), certificate of technical safety quality and environment protection for imported motor vehicles (for automobiles), or certificate of technical safety quality and environment protection for imported motorcycles and mopeds is sent by the quality inspection agency via the Vietnam National Single Window, the customs declarant shall not be required to submit it when carrying out customs procedures;

d/ After completing customs procedures:

d.1/ The head of the Customs Branch where temporary import procedures are carried out shall certify the result of settlement of procedures for temporary import of the automobile or motorcycle in 2 paper copies of the temporary import permit and return one of them to the customs declarant;

d.2/ In case of carrying out customs procedures using paper documents

d.2.1/ The Customs Branch where temporary import procedures are carried out shall make certification of customs clearance on 3 customs declarations and, at the same time, affix the stamp “for re-export, transfer or destruction of automobiles or motorcycles in accordance with law” on 1 customs declaration; return 1 customs declaration with customs clearance certification and 1 customs declaration bearing the stamp “for re-export, transfer or destruction of automobiles or motorcycles in accordance with law” and retain 1 customs declaration;

d.2.2/ Within 5 working days after making certification of customs clearance, the Customs Branch where temporary import procedures are carried out shall send 1 copy of the imported goods declaration to the provincial-level Customs Department that has granted the temporary import permit for monitoring, management and transmission of information on the customs declaration to the General Department of Vietnam Customs for centralized management of information;

d.3/ In case of carrying out customs procedures by electronic mode but the data sharing between public security offices and customs offices according to Clause 9, Article 25 of the Government’s Decree No.08/2015/ND-CP of January 21, 2015, has not yet been conducted, the Customs Branch where temporary import procedures for automobiles and motorcycles are carried out shall make certification of customs clearance on the imported goods declaration printed out from the system and return it to the customs declarant for the latter to carry out vehicle circulation registration procedures at public security offices.” 

5. To amend and supplement Article 6 as follows:

“Article 6. Procedures for re-export of automobiles and motorcycles

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

a/ For an automobile or a motorbike of an agency:

An application for permission for re-export of an automobile or a motorcycle, made according to the form provided in Appendix III to this Circular: 1 original.

b/ For an automobile or a motorbike of an individual:

b.1/ An application for permission for re-export of an automobile or a motorcycle, made according to the form provided in Appendix III to this Circular: 1 original containing the certification of the applicant’s agency in Vietnam or an application for permission for re-export of an automobile or a motorcycle, made by the agency of the vehicle owner, for cases in which the subjects specified in Clauses 2 and 3, Article 2 of this Circular authorize their agencies to carry out procedures for re-export of automobiles or motorcycles;

b.2/ The applicant’s identity card issued by the Ministry of Foreign Affairs: to submit 1 copy and produce the original for comparison; or 1 copy certified by the agency of the applicant, for cases in which the subjects specified in Clauses 2 and 3, Article 2 of this Circular authorize their agencies to carry out procedures for re-export of automobiles or motorcycles;

b.3/ A letter of authorization to the applicant’s agency to carry out procedures for re-export of the automobile or motorcycle according to Clause 2, Article 1 of the Prime Minister’s Decision No. 14/2021/QD-TTg of March 26, 2021: 1 original;

c/ A document on the re-export of the automobile or motorcycle, issued by the Ministry of Foreign Affairs (the Directorate of State Protocol or the provincial-level Department of External Affairs of the locality where the consulate is located): 1 original;

d/ The imported goods declaration bearing the stamp “for re-export, transfer or destruction in accordance with law”: 1 original, for cases of carrying out customs procedures using paper documents;

dd/ The certificate of revocation of registration certificate and license plate of the automobile or motorcycle, issued by a public security office: 1 original;

e/ A certification of a competent state agency that the automobile or motorcycle is no longer usable as a result of an accident, a natural disaster or an objective technical reason: 1 original (for the case specified in Clause 3, Article 7 of the Prime Minister’s Decision No. 53/2013/QD-TTg of September 13, 2013);

g/ The exported goods declaration with the information items required in Form No. 2 provided in the Appendix I to the Minister of Finance’s Circular No. 39/2018/TT-BTC of April 20, 2018.

In case of using a paper customs declaration according to Clause 12, Article 1 of the Government’s Decree No. 59/2018/ND-CP of April 20, 2018, the customs declarant shall prepare and submit 2 originals of the exported goods declaration, made according to Form HQ/2015/XK provided in Appendix IV to the Minister of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015.

The customs declarant shall declare information on the number of the declaration forms of temporarily imported vehicles on Item 2.3 of the exported goods declaration, for cases of carrying out customs procedures by electronic mode, or Box 29 (other notes) in the exported goods declaration, for cases of carrying out customs procedures using paper documents.

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

a/ Procedures for re-export of automobiles and motorcycles shall be carried out at border-gate Customs Branches. A subject specified in Clause 1, 2 or 3, Article 2 of this Circular shall submit 1 set of the dossier for re-export of an automobile or a motorcycle specified in Clause 1 of this Article to the Customs Branch where re-export procedures are carried out;

b/ Based on the submitted dossier for re-export of the automobile or motorcycle and the information on the imported goods declaration provided in the customs electronic data processing system, for cases in which customs procedures for temporary import of the automobile or motorcycle have been carried out by electronic mode, the Customs Branch where procedures for re-export of the automobile or motorcycle are carried out shall carry out re-export procedures in accordance with law. If having any doubt about the information on the imported goods declaration, the Customs Branch where re-export procedures are carried out shall request the Customs Branch where procedures for temporary import of the automobile or motorcycle are carried out to provide information about the imported goods declaration according to Point d, Clause 1 of this Article. Within 5 working days after receiving a request from the Customs Branch where procedures for re-export of the automobile or motorcycle are carried out, the Customs Branch where procedures for temporary import of the automobile or motorcycle are carried out shall provide information to the former;

c/ Regarding completion of re-export procedures: Within 5 working days after making certification of customs clearance, the Customs Branch where procedures for re-export of the automobile or motorcycle are carried out shall send a notice of completion of customs procedures, enclosed with a copy of the exported goods declaration, to the provincial-level Customs Department that has granted the permit for temporary import of the automobile or motorcycle for the latter to liquidate the temporary import permit and retain dossiers according to regulations.”

6. To amend and supplement Article 7 as follows:

“Article 7. Procedures and tax policies for automobile transfer

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

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

a/ For an automobile of an agency:

An application for permission for transfer of an automobile, made according to the form provided in Appendix IV to this Circular: 1 original.

b/ For an automobile of an individual:

b.1/ An application for permission for transfer of an automobile, made according to the form provided in Appendix IV to this Circular: 1 original containing the certification of the applicant’s agency in Vietnam or an application for permission for transfer of an automobile made by the agency of the vehicle owner, for cases in which the subjects specified in Clauses 2 and 3, Article 2 of this Circular authorize others to carry out procedures for automobile transfer;

b.2/ The identity card issued by the Ministry of Foreign Affairs: to submit 1 copy and produce the original for comparison or 1 copy containing the certification of the authorizer’s agency, for cases in which the subjects specified in Clauses 2 and 3, Article 2 of this Circular authorize others to carry out procedures for automobile transfer;

b.3/ A letter of authorization for the applicant’s agency to carry out procedures for automobile transfer as specified in Clause 2, Article 1 of the Prime Minister’s Decision No. 14/2021/QD-TTg of March 26, 2021: 1 original.

c/ A document on automobile transfer issued by the Ministry of Foreign Affairs (the Directorate of State Protocol or the provincial-level Department of External Affairs of the locality where a consulate is located): 1 original;

d/ A certificate of revocation of the automobile registration certificate and license plate, issued by the public security office: 1 original;

dd/ The import declaration bearing the stamp for “re-export, transfer or destruction in accordance with law”: 1 copy containing the certification of the Customs Branch where procedures for temporary import are carried out, for cases in which temporary import procedures are carried out using paper documents; to submit a copy and produce the original for comparison for cases in which the applicant moves to another locality to work as specified in Clause 8, Article 7 of this Circular;

e/ A valid certificate of inspection of technical safety and environmental protection for the road motor vehicle or a registration and inspection agency’s written certification of the vehicle’s satisfaction of technical criteria for circulation, for cases in which the year of manufacture of the to-be-transferred automobile is over 5 years earlier than the date of application as specified in Clause 3, Article 1 of the Prime Minister Decision No. 14/2021/QD-TTg of March 26, 2021: to submit 1 copy and produce the original for comparison.

3. Procedures for grant of automobile transfer permits:

a/ A subject specified in Clause 1, 2 or 3, Article 2 of this Circular or an authorized agency specified in Clause 2, Article 1 of the Prime Minister’s Decision No. 14/2021/QD-TTg of March 26, 2021, shall submit 1 set of the dossier of application for an automobile transfer permit as specified in Clause 2 of this Article to the provincial-level Customs Department that has granted the permit for temporary import of automobiles.

b/ Responsibilities of the provincial-level Customs Department that receives the dossier of application for an automobile transfer permit:

b.1/ To receive the dossier, check the completeness and validity of the dossier and compare it with the transfer conditions specified in Clause 3, Article 1 of the Prime Minister’s Decision No. 14/2021/QD-TTg of March 26, 2021.

If seeing the dossier qualified after checking and comparison, the provincial-level Customs Department shall make a dossier receipt and grant an automobile transfer permit within 5 working days after receiving the dossier.

If the dossier is incomplete or invalid, the provincial-level Customs Department shall guide the applicant in completing such dossier in accordance with law. Within 3 working days after receiving a complete and valid dossier, the provincial-level Customs Department shall grant an automobile transfer permit.

In case of carrying out customs procedures by electronic mode upon temporary import, the provincial-level Customs Department shall base on the submitted dossier of application for an automobile transfer permit and information on the imported goods declaration provided on the customs electronic data processing system to grant an automobile transfer permit. If having any doubt about information on the imported goods declaration specified at Point dd, Clause 2 of this Article, the provincial-level Customs Department shall request the Customs Branch where procedures for temporary import of the automobile are carried out to provide information on such imported goods declaration. Within 5 working days after receiving the request of provincial-level Customs Department where transfer procedures are carried out, the Customs Branch where procedures for temporary import of the automobile are carried out shall provide information to the former;

b.2/ For each temporarily imported automobile, to grant 1 set comprising 4 copies of the automobile transfer permit, made according to the form provided in Appendix V to this Circular;

b.3/ After granting an automobile transfer permit, the provincial-level Customs Department shall hand to the transferor 2 paper copies of the permit, one of which shall be retained by the transferor 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 Vietnam Customs, for temporarily imported automobiles and motorcycles of subjects entitled to privileges and immunities in Vietnam.

4. Procedures for automobile transfer:

a/ A dossier for transfer must comprise:

a.1/ A customs declaration made according to Form No. 01- Imported goods declaration provided in Appendix I to the Minister of Finance’s Circular No. 39/2018/TT-BTC of April 20, 2018.

In case of making declaration by using paper customs declaration forms as specified in Clause 12, Article 1 of the Government’s Decree No. 59/2018/ND-CP of April 20, 2018, the customs declarant shall fill in and submit 2 originals of the customs declaration made according to Form HQ/2015/NK provided in Appendix IV to the Minister of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

a.2/ An automobile transfer permit granted by the provincial-level Customs Department: 1 original.

b/ Responsibilities of an automobile buyer:

b.1/ To submit 1 set of the dossier specified at Point a of this Clause to the Customs Branch of the provincial-level Customs Department that has granted the automobile transfer permit;

b.2/ To pay taxes, charges and fees (if any) in accordance with the laws on import duty, value-added tax, excise tax, charges and fees;

c/ Responsibilities of the Customs Branch of the provincial-level Customs Department that has granted the automobile transfer permit:

c.1/ Based on the dossier specified at Point a of this Clause and comparing the dossier with the actual state of the automobile, to carry out transfer procedures (including tax calculation and collection under Clause 5 of this Article, except cases in which automobile buyers are those entitled to temporary import or import of automobiles free of duty in accordance with law);

c.2/ To return the tax receipt (for cases in which customs offices collect taxes in cash) to the subject carrying out procedures for automobile transfer or person authorized to carry out procedures for automobile transfer in accordance with law for the latter to carry out procedures for vehicle circulation registration; or to collect a copy of the document on remittance to the state budget in cash or in check via the State Treasury office (bearing the State Treasury office’s certification of money receipt) or a letter of authorization for via-bank payment from the subject carrying out procedures for automobile transfer or person authorized to carry out procedures for automobile transfer in accordance with law;

c.3/ In case of carrying out customs procedures using paper documents for automobile transfer, the Customs Branch shall, after completing customs procedures, return 1 original of the imported goods declaration to the customs declarant;

c.4/ In case of carrying out customs procedures by electronic mode but the data sharing between public security offices and customs offices has not yet been conducted according to Clause 9, Article 25 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, the Customs Branch shall make certification of customs clearance on the imported goods declaration printed out from the system, and return it to the customs declarant for the latter to carry out procedures for automobile circulation registration at public security offices.

5. Tax policies for automobile transfer:

a/ For temporarily imported automobiles satisfying the transfer conditions specified in Clause 3, Article 1 of Decision No. 14/2021/QD-TTg of March 26, 2021, tax policies at the time of registration of new customs declarations shall be applied for carrying out procedures for automobile transfer.

Customs value must comply with regulations on customs value for automobiles with use purpose change as specified at Point a, Clause 2, Article 17 of the Minister of Finance’s Circular No. 39/2015/TT-BTC of March 25, 2015.

Specific duty rates, and compound duty rates for transferred used automobiles must comply with Appendix III to the Government’s Decree No. 57/2020/ND-CP of May 25, 2020, amending and supplementing a number of articles of the Government’s Decree No. 122/2016/ND-CP of September 1, 2016, on the Export Tariff, the Preferential Import Tariff and the List of commodity items and their specific duty rates, compound duty rates and out-of-quota import duty rates, and Decree No. 125/2017/ND-CP of November 16, 2017, amending and supplementing a number of articles of Decree No. 122/2016/ND-CP;

b/ Policies on excise tax and value-added tax for transferred automobiles must comply with the laws on excise tax and value-added tax at the time of registering new customs declarations to carry out procedures for automobile transfer.

6. Procedures and tax policies for automobiles that are given, donated or presented as gifts must comply with Clauses 1 thru 5 of this Article.

7. Procedures for automobile transfer among subjects entitled to privileges and immunities in Vietnam:

a/ Automobile transferors shall carry out procedures for grant of automobile transfer permits under Clause 3 of this Article;

b/ Automobile transferees shall carry out procedures for grant of permits for temporary import of automobiles under Article 4 of this Circular (without being required to submit the bill of lading or another transport document of equivalent validity);

c/ Subjects entitled to privileges and immunities in Vietnam shall base on automobile transfer permits and permits for temporary import of automobiles specified at Points a and b of this Clause to carry out procedures for automobile transfer under Clause 4 of this Article. Provincial-level Customs Departments that manage automobile transferees shall base on temporary import permits specified at Point b of this Clause and imported goods declarations having undergone procedures for automobile transfer to continue monitoring and management tasks.

8. For subjects moving to other localities in Vietnam to work:

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

a.1/ To carry out procedures for grant of automobile transfer permits at provincial-level Customs Departments that have granted permits for temporary import of automobiles under Clauses 1, 2 and 3 of this Article;

a.2/ To carry out procedures for grant of temporary import permits under Article 4 of this Circular at provincial-level Customs Departments that will continue management tasks (without being required to submit papers proving automobile ownership);

a.3/ Not to carry out procedures for transfer and temporary import of automobiles;

b/ Responsibilities of provincial-level Customs Departments:

b.1/ The provincial-level Customs Department that has granted the initial permit for temporary import of the vehicle shall make and send a copy of the dossier of temporary import of the vehicle to the provincial-level Customs Department that will continue to manage temporary import of the vehicle, and base on the vehicle transfer permit to liquidate the initial permit for temporary import.

b.2/ The provincial-level Customs Department that will continue to manage temporary import of the vehicle shall base on the dossier of temporary import of the vehicle specified at Point b.1 of this Clause and the permit for temporary import of the vehicle to continue monitoring and management tasks.

9. Procedures for transfer of automobiles temporarily imported free of duty of subjects entitled to privileges and immunities in Vietnam which have been sold, given, donated or presented as gifts to other organizations or individuals in Vietnam but for which transfer procedures have not yet been carried out as specified in Article 9a of the Prime Minister’s Decision No. 14/2021/QD-TTg of March 26, 2021

a/ A dossier for automobile transfer must comprise:

a.1/ A customs declaration made according to Form No. 01- Imported goods declaration provided in Appendix I to the Minister of Finance’s Circular No. 39/2018/TT-BTC of April 20, 2018.

In case of making declaration by using paper customs declaration forms as specified in Clause 12, Article 1 of the Government’s Decree No. 59/2018/ND-CP of April 20, 2018, the customs declarant shall fill in and submit 2 originals of the customs declaration made according to Form HQ/2015/NK provided in Appendix IV to the Minister of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015;

a.2/ A certificate of revocation of the automobile registration certificate and license plate, issued by the public security office: 1 original;

a.3/ The vehicle import declaration (if any);

b/ Place for carrying out procedures for vehicle transfer: a convenient Customs Branch selected by the person currently managing or using the vehicle;

c/ Responsibilities of the person currently managing or using the vehicle

c.1/ To submit 1 set of the dossier specified at Point a of this Clause to the Customs Branch where procedures for vehicle transfer are carried out;

c.2/ To pay taxes and charges related to the transferred automobile in accordance with law;

d/ Responsibilities of the Customs Branch where transfer procedures are carried out:

d.1/ To receive the dossier specified in Clause 1 of this Article;

d.2/ To check and compare information on the automobile provided on the customs declaration to see whether or not such automobile is on the Ministry of Finance (the General Department of Vietnam Customs)-notified list of automobiles having not yet undergone transfer procedures as specified in Article 9a of the Prime Minister’s Decision No. 14/2021/QD-TTg of March 26, 2021.

In case the automobile declared on the customs declaration is on the Ministry of Finance (the General Department of Vietnam Customs)-notified list, the Customs Branch shall carry out transfer procedures and collect all taxes, charges and fees in accordance with law. In case the automobile is not on such list, the Customs Branch shall issue a written refusal to carry out transfer procedures;

d.3/ To return a tax receipt (for cases in which customs offices collect taxes in cash) to the subject carrying out vehicle transfer procedures or person authorized to carry out vehicle transfer procedures in accordance with law for the latter to carry out procedures for vehicle circulation registration; or to collect a copy of the document on remittance into the state budget in cash or check via the State Treasury office (containing the State Treasury office’s certification of money receipt) or a letter of authorization for via-bank payment from the subject carrying out vehicle transfer procedures or person authorized to carry out vehicle transfer procedures in accordance with law;

d.4/ In case of carrying out customs procedures using paper documents for automobile transfer, the Customs Branch shall, after completing customs procedures, return 1 original of the imported goods declaration to the customs declarant;

d.5/ In case of carrying out customs procedures by electronic mode but the data sharing between public security offices and customs offices has not yet been conducted under Clause 9, Article 25 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, the Customs Branch shall make certification of customs clearance on the imported goods declaration printed out from the system and return it to the customs declarant for the latter to carry out procedures for vehicle circulation registration at public security offices.

dd/ Tax policies for automobile transfer must comply with Clause 5 of this Article.”

 7. To amend and supplement Clause 2 of, and add Clause 6 to, Article 9 as follows:

“Article 9. Organization of implementation

2. Provincial-level Customs Departments that grant temporary import permits for automobiles and motorcycles shall update and transmit data on temporarily imported, re-exported, transferred or destroyed automobiles and motorcycles to the General Department of Vietnam Customs, or send a notice to the Traffic Police Department - the Ministry of Public Security, the Directorate of State Protocol - the Ministry of Foreign Affairs, agencies authorized by the Ministry of Foreign Affairs to grant duty-free quota books, agencies of automobile or motorcycle owners, and the General Department of Vietnam Customs (in case no system is available for updating data), specifically as follows:

 a/ In case identity cards issued by the Ministry of Foreign Affairs expire but the subjects specified in Clauses 2 and 3, Article 2 of this Circular have not yet carried out procedures for re-export, transfer or destruction of automobiles or motorcycles in accordance with law, provincial-level Customs Departments shall issue a notice within 5 days from the expiry date of the identity cards;

b/ In case the subjects specified in Clauses 1, 2 and 3, Article 2 of this Circular have completed the transfer, destruction or re-export of automobiles and motorcycles under this Circular, provincial-level Customs Departments shall issue a notice within 5 working days after completing the transfer or destruction or receiving the notice of the completion if procedures for re-export of automobiles or motorcycles from the Customs Branch where re-export procedures are carried out.

6. On the 25^th every month, provincial-level Customs Departments shall send reports on results of carrying out procedures for automobile transfer specified in Clause 9, Article 7 of this Circular to the General Department of Vietnam Customs, made according to the form provided in Appendix VI to this Circular.”

Article 2. Implementation provisions

1. This Circular takes effect on June 2, 2021.

2. To annul the Ministry of Finance’s Circular No. 93/2018/TT-BTC of October 5, 2018, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 19/2014/TT-BTC of February 11, 2014, providing procedures for temporary import, re-export, destruction and transfer of automobiles and motorcycles of subjects entitled to privileges and immunities in Vietnam; to annul the Minister of Finance’s Decision No. 2190/QD-BTC of November 19, 2018, correcting Circular No. 93/2018/TT-BTC of February 11, 2018.

3. In the course of implementation of this Circular, if the documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.

4. Related organizations and individuals shall report problems arising in the course of implementation of this Circular to the Ministry of Finance (via the General Department of Vietnam Customs) for summarization, guidance and settlement.-

For the Minister of Finance
Deputy Minister
VU THI MAI

* The appendices to this Circular are not translated.