Circular 45/2022/TT-BTC customs procedures for and management of automobiles and mopeds

CIRCULAR

Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 143/2015/TT-BTC of September 11, 2015, providing customs procedures for and management of automobiles and mopeds of subjects permitted to import or temporarily import these automobiles and mopeds not for commercial purposes^[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 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;

Pursuant to the Government’s 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;

Pursuant to the Government’s Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of 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;

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 Government’s Decree No. 126/2020/ND-CP of October 19, 2020, guiding the Law on Tax Administration;

Pursuant to the Government’s Decree No. 18/2021/ND-CP of March 11, 2021, amending and supplementing a number of articles of the Government’s 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;

Pursuant to the Prime Minister’s Decision No. 31/2015/QD-TTg of August 4, 2015, providing allowances of luggage, personal effects, donations, gifts and samples eligible for duty exemption, considered for duty exemption or not liable to duty;

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 the Minister of Finance’s Circular No. 143/2015/TT-BTC of September 11, 2015, providing customs procedures for and management of automobiles and mopeds of subjects permitted to import or temporarily import these automobiles and mopeds not for commercial purposes.

Article 1. To amend and supplement a number of articles of the Minister of Finance’s Circular No. 143/2015/TT-BTC of September 11, 2015, providing customs procedures for and management of automobiles and mopeds of subjects permitted to import or temporarily import these automobiles and mopeds not for commercial purposes

1. To amend and supplement Point b, Clause 2, and Clause 3, Article 3 as follows:

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

2. For mopeds

b/ Satisfying the national technical regulation on safety and environmental protection for motorcycles and mopeds (QCVN 14:2015/BGTVT).

3. Policies on management of automobiles and mopeds imported or temporarily imported as donations, gifts, samples or personal effects must comply with regulations of the Government and Prime Minister.”

2. To amend and supplement Article 5 as follows:

“Article 5. Procedures for import or temporary import of automobiles and mopeds

1. A dossier for import or temporary import of an automobile or a moped

a/ An import declaration, made according to Form No. 01 - Import declaration provided in Appendix I to the Minister of Finance’s Circular No. 39/2018/TT-BTC of April 20, 2018.

In case of application of a paper customs declaration 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 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;

b/ A bill of lading or another transportation document of equivalent validity: 1 copy;

c/ A written registration for technical safety quality and environmental protection inspection of the imported motor vehicle (for automobiles);

d/ A written registration for technical safety quality and environmental protection inspection of the imported motorcycle or moped/engine of motorcycle or moped (for mopeds);

dd/ A power of attorney (if any) as specified by law, made by the subject defined in Clause 1, 2, 3 or 4, Article 2 of this Circular, authorizing another organization or individual in Vietnam to carry out automobile/moped import or temporary import procedures: 1 original;

e/ The document specified by the Government or Prime Minister in Clause 3, Article 3 of this Circular (if any).

The customs declarant shall submit 1 original of each of the documents specified at Points c and d of this Clause. In case the specialized inspection agency requires submission of copies or does not specifically require submission of originals or copies, the customs declarant may submit copies.

In case the written registration for technical safety quality and environmental protection inspection of the imported motor vehicle (for automobiles), the written registration for technical safety quality and environmental protection inspection of the imported motorcycle or moped/engine of motorcycle or moped (for mopeds), the certificate of technical safety quality and environmental protection of the imported motor vehicle (for automobiles), or the certificate of technical safety quality and environmental protection of the imported motorcycle or moped (for mopeds) is sent by the specialized inspection agency via the Vietnam National Single Window, the customs declarant is not required to submit such document upon the performance of customs procedures.

2. Procedures for import or temporary import of an automobile or a moped

a/ Place for performance of procedures: Customs Branch as prescribed by law;

b/ The customs declarant shall fully fill in the customs declaration form and send documents included in the customs dossier as specified in Clause 1 of this Article via the e-customs data processing system or hand-deliver them to the Customs Branch (in case of performance of paper customs procedures), and preserve the automobile/moped at the designated place for preservation pending the notification of inspection results by the specialized inspection agency;

c/ The Customs Branch in charge of performing automobile/moped import or temporary import procedures shall carry out automobile/moped import or temporary import procedures under regulations.

Within 8 working hours after completing the physical inspection of the imported automobile/moped, if having sufficient grounds to believe that the value declared by the customs declarant is inconsistent with that of the automobile/moped in reality, the customs office shall determine the customs value of the imported automobile/moped under regulations and issue a notice of customs value.

Within 5 working days after the notice of customs value is issued, if the customs declarant fails to make an additional declaration as notified, the customs office shall issue a decision on tax assessment under the Law on Tax Administration and handle violations (if any).

In case the customs declarant is eligible to bring the automobile/moped for preservation under regulations, within 30 days after the automobile/moped is brought for preservation, the Customs Branch where the customs declaration is registered shall assign an officer to monitor and search inspection results of the specialized inspection agency on the Vietnam National Single Window and, when obtaining the inspection results, immediately request the customs declarant to make an additional declaration (if necessary) and grant customs clearance for the automobile/moped under regulations.

Past 30 days after the automobile/moped is brought for preservation, if the customs declarant fails to proceed with procedures or the customs office is informed that the customs declarant fails to comply with regulations on goods preservation, the Customs Branch where the customs declaration is registered shall check the bringing of the automobile/moped for preservation and, if detecting that the customs declarant fails to keep the automobile/moped at the designated place for preservation, shall handle violations in accordance with law;

d/ The Customs Branch in charge of performing automobile/moped import or temporary import procedures shall grant customs clearance only when having a certificate of technical safety quality and environmental protection of the imported motor vehicle (for automobiles) or quality inspection certificate of the imported moped (for mopeds) issued by the specialized inspection agency.

Upon receiving the certificate of technical safety quality and environmental protection sent by the specialized inspection agency via the Vietnam National Single Window or submitted by the customs declarant, the Customs Branch where import procedures are carried out shall check and collate information in the certificate with that stated in the customs declaration and results of the physical inspection. If there is any difference which leads to a change in the value of the automobile/moped, the customs office shall re-determine the customs value under regulations and issue a notice of customs value. Within 5 working days after the notice of customs value is issued, if the customs declarant fails to make an additional declaration as notified, the customs office shall issue a decision on tax assessment in accordance with the Law on Tax Administration and handle violations (if any).

In case the customs declarant submits the certificate of technical safety quality and environmental protection beyond the law-specified time limit (past 30 days after the automobile/moped is brought for preservation), the customs office shall make a written record of violation, unless the customs declarant gives an objective reason accepted by the specialized inspection agency. After the customs declarant abides by the customs office’s violation handling decision, the customs office shall proceed with customs procedures in accordance with law;

dd/ In case of performance of paper customs procedures:

After completing customs procedures, the Customs Branch where automobile/moped import or temporary import procedures are carried out shall certify customs clearance on 3 customs declaration forms, and affix the stamp “For re-export or transfer or destruction of automobiles or mopeds in accordance with law” on 1 customs declaration form; return to the customs declarant 1 customs declaration form bearing customs clearance certification and 1 customs declaration form affixed with the stamp “For re-export or transfer or destruction of automobiles or mopeds in accordance with law”, and keep 1 customs declaration form.

For cases of dutiable automobile/moped import, the Customs Branch where import procedures are carried out shall certify customs clearance on 2 customs declaration forms, return to the customs declarant 1 customs declaration form bearing customs clearance certification, and keep 1 customs declaration form;

e/ In case of performance of e-customs procedures but data sharing has not yet been carried out between the public security office and customs office under Clause 9, Article 25 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, which was amended and supplemented under the Government’s Decree No. 59/2018/ND-CP of August 18, 2018, the Customs Branch where automobile/moped import or temporary import procedures are carried out shall certify customs clearance on the customs declaration form printed out from the system and return it to the customs declarant for carrying out procedures for automobile/moped circulation registration at the public security office;

g/ In case it is required to re-determine the customs value and issue a decision on tax assessment, the Customs Branch where automobile/moped import procedures are carried out shall additionally send a document to the provincial-level Tax Department in charge of tax administration for the automobile/moped importer in order to notify the re-determined value of the automobile/moped, and tax amounts (detailed to each tax/duty) additionally collected by the customs office for coordination in tax/duty collection under regulations.”

3. To amend and supplement Point c, Clause 2, Article 7 as follows:

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

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

c/ An export declaration made according to Form No. 02 - Export declaration provided in Appendix I to the Minister of Finance’s Circular No. 39/2018/TT-BTC of April 20, 2018.

In case of application of a paper customs declaration 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 3 originals of the customs 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.”

4. To amend and supplement Point dd, Clause 2, Article 8 as follows:

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

2. A dossier of request for transfer of an automobile or a moped must comprise:

dd/ The import declaration, made according to Form No. 01 - Import declaration provided in Appendix I to the Minister of Finance’s Circular No. 39/2018/TT-BTC of April 20, 2018.

In case of application of a paper customs declaration 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 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.”

5. To amend and supplement Article 10 as follows:

“Article 10. Organization of implementation

1. The General Department of Vietnam Customs shall control and manage information relating to the import or temporary import of automobiles or mopeds of subjects permitted to import and temporarily import these automobiles and mopeds not for commercial purposes.

2. Responsibilities of provincial-level Customs Departments where procedures for import or temporary import for re-export of automobiles or mopeds are carried out:

a/ To direct Customs Branches in performing procedures for import or temporary import for re-export of automobiles or mopeds in accordance with this Circular;

b/ After completing procedures for import of an automobile or a moped (for cases of import of automobiles and mopeds as donations or gifts), the Customs Branch where import procedures are carried out shall provide information on the serial number and date of the import declaration having undergone customs clearance procedures; and name and tax identification number of the automobile/moped importer to the provincial-level Tax Department in charge of tax administration for such importer in order to perform tax administration and collect taxes and duties under regulations.”

Article 2. Implementation provisions

1. This Circular takes effect on September 10, 2022.

2. To annul Article 4 of the Minister of Finance’s Circular No. 143/2015/TT-BTC of September 11, 2015, providing customs procedures for and management of automobiles and mopeds of subjects permitted to import or temporarily import these automobiles and mopeds not for commercial purposes.

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

4. Any problems arising in the course of implementation of this Circular should be reported to the Ministry of Finance (via the General Department of Vietnam Customs) for summarization and guidance.-

Minister of Finance
HO DUC PHOC