THE MINISTRY OF FINANCE
Circular No. 93/2018/TT-BTC dated October 05, 2018 of the Ministry of Finance on amending and supplementing certain articles of the Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance on the procedures for temporary import, re-export, destruction and transfer of cars and motorcycles for entities being entitled to diplomatic privileges and immunities in Vietnam
Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;
Pursuant to the Law on Export and Import Duties No. 107/2016/QH13 dated April 6, 2016;
Pursuant to the Law on Excise Tax No. 27/2008/QH12 dated November 14, 2008; the Law on amending a number of articles of the Law on Special Excise Duty No. 70/2014/QH13 dated November 26, 2014; the Law on Value-added Tax No. 13/2008/QH12 dated June 3, 2013; the Law on amending and supplementing a number of Articles of the Law on Value-Added Tax No. 31/2013/QH13 dated June 19, 2013; the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; the Law on Amendments and Supplements to the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012; the Law on amending and supplementing a number of Articles of the Laws on Taxes No. 71/2014/QH13 dated November 26, 2014;the Law No. 71/2014/QH13 amending and supplementing certain Articles of the Law onTaxes;the Law No. 106/2016/QH13 dated April 6, 2016 on amending a number of Articles of the Law on Value-added Tax, the Law on Special Excise Duty, and the Law on Tax Administration;
Pursuant to the Government s Decree No. 08/2015/ND-CP dated January 21, 2015 prescribing details and measures of implementation of the Law on Customs regarding customs procedures, customs inspection, supervision and control; the Decree No. 59/2018/ND-CP dated April 20, 2018 on amending a number of the Articles of the Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government providing specific provisions and guidance on enforcement of the customs law on customs procedures, inspection, supervision and control procedures;
Pursuant to the Government s Decree No. 83/2013/ND-CP dated July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration; the Government s Decree No. 209/2013/ND-CP dated December 18, 2013, on detailing and guiding implementation of several articles of Law on Value-Added Tax; the Decree No. 108/2015/ND-CP dated October 28, 2015, guiding a number of Articles of the Law on Special Excise Duty and the Law on amending the Law on Special Excise Duty; the Government’s Decree No. 100/2016/ND-CP dated July 01, 2016, elaborating on elaboration and guidelines for some articles of the Law on amendment of the Law on Value-Added Tax, the Law on Special Excise Duty and the Law on Tax Administration; the Government’s Decree No. 146/2011/ND-CP dated December 15, 2017 on amendments and supplements to certain Articles of the Decree No. 100/2016/ND-CP dated July 1, 2016; the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 on guiding the Law on Export and Import duties;
Pursuant to the Government s Decree No.69/2018/ND-CP dated May 15, 2018 on guidelines for the Law on Foreign Trade Management;
Pursuant to the Prime Minister’s Decision No. 53/2013/QD-TTg dated September 13, 2013 on temporary import, re-export, destruction and transfer of automobiles and motorbikes of entities eligible for privileges and immunities in Vietnam; the Prime Minister s Decision No. 10/2018/QD-TTg dated March 01, 2018 on amending a number of Articles of the Decision No. 53/2013/QD-TTg dated September 13, 2013 of the Prime Minister on temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled mopeds of entities enjoying diplomatic immunity and privileges in Vietnam;
Pursuant to the Government s Decree No. 87/2017/ND-CP dated July 26, 2017 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Upon the request of the Director of the General Department of Customs;
The Minister of Finance hereby promulgates the Circular on amendments and supplements to certain articles of the Circular No. 19/2014/TT-BTC dated February 11, 2014 of Minister of Financeon the procedures for temporary import, re-export, destruction and transfer of cars and motorcycles for entities being entitled to diplomatic privileges and immunities in Vietnam.
Article 1. To amend and supplement certain Articles of the Circular No. 19/2014/TT-BTC dated February 11, 2014 of Minister of Finance on the procedures for temporary import, re-export, destruction and transfer of cars and motorcycles for entities being entitled to diplomatic privileges and immunities in Vietnam
1. To amend and supplement Clause 4 of Article 2 as follows:
“4. Organizations or individuals in Vietnam that purchase motor vehicles, receive motor vehicles as gifts or donations from persons prescribed in clause 1, clause 2 and clause 3 of this Article (hereinafter referred to as vehicle buyer).”.
2. To amend and supplement Clause 1 and 3 of Article 3 as follows:
“Article 3. A number of regulations on temporary import, re-export, transfer and destruction of vehicles
1. Persons referred to in clause 1, clause 2 and clause 3 of Article 2 hereof shall be eligible for temporary duty-free import of motor vehicles or motorized two-wheeled vehicles according to types, allowances and requirements prescribed in Article 5 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 and clause 1 of Article 1 of the Prime Minister’s Decision No. 10/2018/QD-TTg dated March 01, 2018.
As persons referred to in clause 2 and clause 3 of Article 2 hereof who are successors, they may be eligible for temporary duty-free import of motor vehicles and motorized two-wheeled vehicles only if predecessors have completed procedures for transfer, re-export or destruction of motor vehicles or motorized two-wheeled vehicles previously imported without duties in accordance with regulations in force.
3. If persons prescribed in clause 1, clause 2 and clause 3 of Article 2 hereof temporarily import motor vehicles or motorized two-wheeled vehicles without having to pay the import duty in excess of the prescribed allowances, the following actions shall be taken:
a) Upon receipt of the written request for temporary duty-free import of motor vehicles or motorized two-wheeled vehicles in excess of the prescribed allowance from persons referred to in clause 1, clause 2 and clause 3 of Article 2 hereof, and opinions from the Ministry of Foreign Affairs, the Ministry of Finance shall consider requesting the Prime Minister to issue the decision on duty exemption in accordance with regulations enshrined in point c of clause 1 and clause 5 of Article 28 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016.
b) Within the duration of 05 working days of receipt of the written notification of the Prime Minister s directive as prescribed in point a of this Clause, the Ministry of Finance (the General Department of Customs) shall:
b.1) Inform persons applying for temporary duty-free import of motor vehicles or motorized two-wheeled vehicles in excess of the prescribed allowance, and Departments of Customs of cities or provinces where the temporary import permit is issued;
b.2) Inform the Directorate of State Protocol - the Ministry of Foreign Affairs or bodies authorized by the Ministry of Foreign Affairs to issue the duty-exempt allowance book to record the supplementary allowance in that book (in case of obtaining the Prime Minister s approval of temporary duty-free import of vehicles in excess of the prescribed allowance).".
3. To amend and supplement Article 4 as follows:
“Article 4. Application requirements for the permit for temporary import of motor vehicles or motorized two-wheeled vehicles
1. Documents submitted to apply for the permit for temporary import of motor vehicles or motorized two-wheeled vehicles shall include:
a) Written application form for temporary import of motor vehicles/motorized two-wheeled vehicles according to the Appendix I hereto attached: 01 original copy;
b) ID card issued by the Ministry of Foreign Affairs (applicable to persons referred to in clause 2 and clause 3 hereof): 01 photocopy of the original one and the original copy presented for verification purposes;
c) Certificate of the host entity where the requesting person is working in Vietnam for the movement of property or secondment from another country to Vietnam (applicable to persons referred to in clause 2 and clause 3 of Article 2 hereof): 01 original copy;
d) Duty-exempt allowance book (with endorsement of allowances of motor vehicles or motorized two-wheeled vehicles, or with endorsement of temporary import of vehicles in excess of the prescribed allowances with respect to the case of over-allowance temporary import prescribed in clause 3 of Article 3 hereof), issued by the Directorate of State Protocol - the Ministry of Foreign Affairs or authorized bodies of the Ministry of Foreign Affairs: 01 photocopy and an original copy presented for verification purposes, except if the book is updated on the national single-window portal;
dd) Document evidencing the vehicle ownership
Bill of lading or other equivalent transport document including information about the consignee who is the applicant for the permit for temporary import of vehicles, or about the organization or individual entrusted with the temporary import by persons referred to in clause 1, clause 2 and clause 3 of Article 2 hereof: 01 original copy and 01 duplicate copy received from the carrier in case of vehicles transported into Vietnam from abroad (except the case of temporary import of motor vehicles or motorized two-wheeled vehicles across land borders), and one of the following documents:
dd.1) Certificate of registration of vehicle movement or certificate of cancellation of permission for movement of motor vehicles, or certificate of export or certificate of ownership of motor vehicles issued by the competent authority of the sending country, or the document having equivalent value: 01 Vietnamese translation certified as a true copy of the original one, applicable to the case of the temporary import of motor vehicles which are movable property;
dd.2) Document evidencing payment of vehicle purchase costs via bank transfer (01 photocopy certified by the issuing bank) or the purchase contract or sales invoice (01 photocopy with the original one for verification purposes), applicable to the case of the temporary import of vehicles from abroad or the acceptance of transfer of vehicles from other persons entitled to privileges and immunities.
In case where persons referred to in clause 1, clause 2 and clause 3 of Article 2 hereof who are entrusted by other organizations or individuals in Vietnam purchase vehicles from abroad, entrusted individuals shall have to keep evidencing documents prescribed in this point and submit 01 photocopy of the entrustment contract as well as present the original one for verification purposes;
dd.3) Document stating giving or donation of vehicles on the overseas side or from other persons entitled to privileges and immunities in case of the vehicle giving or donation: 01 Vietnamese translation copy certified as a true copy of the original one;
dd.4) Vehicle transfer form: 01 Vietnamese translation copy certified as a true copy of the original one, applicable to persons referred to in clause 1 of Article 2 hereof that receive vehicles transferred from abroad;
e) Written notification of the Ministry of Finance (via the General Department of Customs) stating that the Prime Minister agrees to give persons referred to in clause 1, clause 2 and clause 3 of Article 2 hereof to the permission for temporary duty-free import of motor vehicles or motorized two-wheeled vehicles in excess of the prescribed allowance: 01 original copy.
2. Procedures for grant of the permit for temporary import of motor vehicles or motorized two-wheeled vehicles
a) Persons referred to in clause 1, clause 2 and clause 3 of Article 2 hereof shall be responsible for submitting 01 full set of documents to apply for the permit for temporary import of motor vehicles and motorized two-wheeled vehicles as prescribed in clause 1 of this Article to Departments of Customs in cities or provinces where they locate their offices (applicable to those persons referred to in clause 1 of Article 2 hereof) or where their host entities offices are located (applicable to those persons referred to in clause 2 and clause 3 of Article 2 hereof);
b) Responsibilities of Departments of Customs in cities or provinces where documents submitted to apply for temporary import of motor vehicles or motorized two-wheeled vehicles are received.
b.1) Within the duration of 05 working days of receipt of all required and valid documents stipulated in clause 1 of this Article, the receiving Department of Customs of a city or province shall check the validity of these documents and compare them with the prescribed allowance of motor vehicles or motorized two-wheeled vehicles specified in the duty-exempt allowance book. If checking and comparison results are appropriate, Departments of Customs in cities and provinces shall accept submitted documents and issue the temporary import permit.
If submitted documents are not sufficient and valid, Departments of Customs in cities or provinces shall guide persons applying for the permit for temporary import of motor vehicles or motorized two-wheeled vehicles to prepare complete documents in accordance with regulations in force. Within the duration of 03 working days of receipt of a full and valid set of legally required documents, Departments of Customs in cities or provinces shall grant the permit for temporary import of vehicles;
b.2) Each temporarily imported motor vehicle or motorized two-wheeled vehicle shall obtain 01 set of written documents stating permission for temporary import, including 04 copies made according to the Appendix II hereto attached. The permit for temporary import of motor vehicles or motorized two-wheeled vehicles shall be valid for implementation of procedures for temporary import of vehicles within the duration of 30 days from the issue date.
If, after the expiry date specified on the temporary import permit, persons referred to in clause 1, clause 2 and clause 3 of Article 2 hereof fail to complete procedures for temporary import of vehicles, Departments of Customs in cities or provinces where the permit is issued shall revoke the issued permit; shall issue the permit for temporary import of vehicles based on the request of those persons referred to in clause 1, clause 2 and clause 3 of Article 2 hereof, and submitted documents;
b.3) After issuing the permit for temporary import of vehicles, the issuing Department of Customs in a city or province shall record information related to grant of the permit for temporary import of vehicles in the duty-exempt allowance book (the blank section intended for provision of information about temporarily imported motor vehicles or motorized two-wheeled vehicles), affix their seal and give the applicant 02 copies of the permit (enclosing 01 bill of lading or transport document having equivalent value with the hanging seal of that Department of Customs) for submission to the Department of Customs in an area where temporary import procedures referred to in Article 5 hereof are implemented;
b.4) Upload updated information on the information management system of the General Department of Customs with respect to temporarily imported motor vehicles or motorized two-wheeled vehicles of persons entitled to privileges and immunities in Vietnam.”.
4. To amend and supplement Article 5 as follows:
“Article 5. Application requirements for permission for temporary import of motor vehicles or motorized two-wheeled vehicles
1. Documents submitted to apply for the permission for temporary import of motor vehicles or motorized two-wheeled vehicles shall include:
Permit for temporary import of motor vehicles or motorized two-wheeled vehicles: 02 original copies;
b) Declaration form of imported goods according to information included in the Form No. 01 - Declaration of imported goods in Appendix I to the Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.
In case of use of the paper customs declaration prescribed in clause 12 of Article 1 of the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018, the customs declarant must prepare and submit 03 original copies of the declaration of imported goods by using the HQ/2015/NK form in the Appendix IV to the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance;
c) Bill of lading or other equivalent transport documents: 01 original copy (carrying the hanging seal of the Department of Customs in a city or province where the permit for temporary import is issued);
d) Registration form of quality, technical and environmental safety inspection of imported road vehicles (applicable to motor vehicles): 01 original copy;
dd) Registration form of quality inspection of imported vehicles/engines (applicable to motorized two-wheeled vehicles): 01 original copy.
2. Procedures for temporary import of motor vehicles or motorized two-wheeled vehicles
a) Procedures for temporary import of motor vehicles or motorized two-wheeled vehicles which are implemented at a Sub-department of Border gate Customs shall be subject to legislative regulations. Persons referred to in clause 1, clause 2 and clause 3 of Article 2 hereof shall be responsible for submitting a full set of documents to apply for the permit for temporary import of motor vehicles or motorized two-wheeled vehicles as prescribed in clause 1 of this Article to the Customs Sub-department processing applications for temporary import of vehicles.
b) The Customs Sub-department processing applications for temporary import shall be responsible for checking and comparing information inscribed on the permit for temporary import with the actual conditions of imported goods.
In case where the actually imported goods are inconsistent with those inscribed on the temporary import permit (except any inconsistency regarding the number of vehicles), the Customs Sub-department processing applications for temporary import shall send a written report to the Department of Customs in a city or province that issues the permit for temporary import (enclosing related documents). The Department of Customs issuing the temporary import permit shall consult the written notification of the Customs Subdepartment processing applications for temporary import and related documents to consider adjusting information inscribed on the temporary import permit and write adjustments on the back side of the permit for temporary import, attach signature, seal and return it to the Customs Subdepartment processing applications for temporary import to complete temporary import procedures. The duration for adjustment to information inscribed on the temporary import permit shall not exceed 05 working days from the date on which the Department of Customs in a city or province has received all required information and documents;
c) The Customs Sub-department processing applications for temporary import shall allow clearance of temporarily imported vehicles only if these vehicles obtain the certificate of technical safety, quality and environmental protection for imported road vehicles (applicable to motor vehicles), the certificate of technical safety, quality and environmental protection for imported motorcycles or mopeds issued by a quality inspection body (unless otherwise provided by laws on specialized inspections), and customs procedures for temporary import of these vehicles prescribed in regulations have been completed;
d) Finalizing clearance procedures
d.1) The Director of the Customs Sub-department processing applications for temporary import writes the endorsement of results of processing of applications for temporary import of motor vehicles or motorized two-wheeled vehicles in 02 copies of the permit for temporary import of vehicles and gives 01 copy to the customs declarant;
d.2) In case of use of paper documents used in customs procedures
d.2.1) The Customs Sub-department processing applications for temporary import writes the endorsement of customs clearance on 03 copies of customs declaration, affixes the seal "used for re-export, transfer or destruction of vehicles in accordance with laws" to 01 copy of customs declaration; gives the customs declarant 01 copy with customs clearance confirmation and 01 copy bearing the seal "used for re-export, transfer or destruction of vehicles in accordance with laws”, and deposits 01 copy of customs declaration;
d.2.2) The Customs Sub-department processing applications for temporary import makes a copy of the original of declaration of imported goods (with customs clearance confirmation) and send it to the Customs Department in a city or province issuing the temporary import permit for its monitoring, management and transmission of customs declaration data to the General Department of Customs for its centralized management of information; refuses to issue the declaration of origin of temporarily imported motor vehicles or motorized two-wheeled vehicles;
d.3) In case electronic customs procedures are implemented, but the electronic data transfer between police authorities and customs authorities as prescribed in clause 9 of Article 25 in the Government s Decree No. 08/2015/ND-CP dated January 21, 2015 has not been carried out, the Customs Sub-department processing applications for temporary import of vehicles writes the endorsement of customs clearance on the declaration of imported goods printed out from the e-customs system and return it to the customs declarant for implementation of procedures for registration of vehicle movement with the police authority.”.
5. To amend and supplement Article 6 as follows:
“Article 6. Application requirements for permission for re-export of motor vehicles or motorized two-wheeled vehicles
1. Documents submitted to apply for permission for re-export of motor vehicles or motorized two-wheeled vehicles shall include:
a) An organization’s vehicle
Written application form for re-export of motor vehicles/motorized two-wheeled vehicles according to Appendix III hereto attached: 01 original copy.
b) An individual’s vehicle
b.1) Written application form for re-export of motor vehicles/motorized two-wheeled vehicles according to the Appendix III hereto attached: 01 original copy containing the endorsement by the host entity for which the requesting person is working; or the application form for re-export of motor vehicles/motorized two-wheeled vehicles submitted by the host entity for which the vehicle owner is working if those persons prescribed in clause 2 and clause 3 of Article 2 hereof authorizes such host entity to complete re-export procedures;
b.2) ID card issued by the Ministry of Foreign Affairs: 01 photocopy of the original one and the original copy presented for verification purposes; or 01 photocopy of the original one with the endorsement given by the host entity for which the authorized person is working in case of the authorization prescribed in clause 6 Article 3 hereof;
b.3) Letter of authorization for implementation of re-export procedures granted to the host entity for which the requesting person is working: 01 original copy;
c) Written notification of re-export of vehicles issued by the Ministry of Foreign Affairs (Directorate of State Protocol or Department of Foreign Affairs at the locality where a consular post is located): 01 original copy;
d) Declaration of imported goods for import of vehicles (the copy deposited with the declarant) bearing the seal "used for re-export, transfer or destruction under laws": 01 original copy in case of implementation of customs procedures in the paper form;
dd) Notification of withdrawal of registration, motor vehicle/motorized two-wheeled vehicle registration plate, issued by the police authority: 01 original copy;
e) The competent authority’s written document certifying that the motor vehicle/motorized two-wheeled vehicle is no longer operable owing to traffic accidents, natural disasters or for other objective and technical reasons: 01 original copy (applicable to the case prescribed in clause 3 of Article 7 of the Decision No. 53/2013/QD-TTg);
g) Declaration form of imported goods according to information included in the Form No. 02 - Declaration of imported goods in Appendix I to the Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.
In case of use of the paper customs declaration prescribed in clause 12 of Article 1 of the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018, the customs declarant must prepare and submit 03 original copies of the declaration of imported goods by using the HQ/2015/NK form in the Appendix IV to the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance;
The customs declarant must declare information about the number of customs declarations for temporary import of vehicles at the data field No. 2.3 in the declaration of exported goods in case of implementation of electronic customs procedures, and at the section 29 (other notes) in the declaration of exported goods in case of implementation of customs procedures in the paper form.
2. Procedures for permission for re-export of motor vehicles or motorized two-wheeled vehicles
a) Procedures for permission for re-export of motor vehicles or motorized two-wheeled vehicles shall be implemented at the Border gate Customs Sub-department. Persons referred to in clause 1, clause 2 and clause 3 of Article 2 hereof are responsible for submitting a full set of documents to apply for the permit for re-export of motor vehicles or motorized two-wheeled vehicles as prescribed in clause 1 of this Article to the Customs Sub-department processing applications for re-export of vehicles.
b) Based on the submitted re-export application documents and information about the declaration of imported goods (number of the declaration of temporary import) available on the electronic customs data processing system in case of implementation of electronic customs procedures upon temporary import, the Customs Sub-department processing applications for re-export carries out re-export of vehicles in accordance with existing regulations on exported goods. In case where there is any suspicion of information provided on the declaration of imported goods as prescribed in point d, clause 1 of this Article, the Customs Sub-department processing applications for re-export requests the Customs Sub-department processing applications for temporary import to provide information about the declaration of imported goods. Within the duration of 05 working days of receipt of the written request from the Customs Sub-department processing applications for re-export, the Customs Sub-department processing applications for temporary import is responsible for providing information to the Customs Sub-department processing applications for re-export;
c) Finalization of re-export procedures: The Customs Sub-department processing applications for re-export of motor vehicles or motorized two-wheeled vehicles shall send a written notification of completion of customs procedures, make a copy of the declaration of exported goods for re-export of vehicles and send it to the Department of Customs in a city or province issuing the permit for temporary import of motor vehicles or motorized two-wheeled vehicles for the purpose of liquidation of the temporary import permit and filing.".
6. To amend and supplement Article 7 as follows:
“Article 7. Procedures and policies for taxation on transfer of motor vehicles
1. Procedures for grant of the permit for transfer and procedures for transfer of motor vehicles shall be implemented at the Customs Department in a city or province where the permit for temporary import is issued.
2. Documents submitted to apply for transfer:
a) An organization’s vehicle
The written request for permission for transfer of motor vehicles according to Appendix IV to this Circular: 01 original copy.
b) An individual’s vehicle
b.1) Written application form for transfer of motor vehicles according to the Appendix IV hereto attached: 01 original copy containing the endorsement by the host entity for which the requesting person is working in Vietnam; or the application form for transfer of motor vehicles submitted by the host entity for which the vehicle owner is working if those persons prescribed in clause 2 and clause 3 of Article 2 hereof authorize such host entity to complete vehicle transfer procedures;
b.2) ID card issued by the Ministry of Foreign Affairs: 01 photocopy of the original one and the original copy presented for verification purposes; or 01 photocopy of the original one with the endorsement given by the host entity for which the authorized person is working in case of the authorization prescribed in clause 6 Article 3 hereof;
b.3) Letter of authorization for implementation of vehicle transfer procedures granted to the host entity for which the requesting person is working: 01 original copy.
c) Written notification of transfer of vehicles issued by the Ministry of Foreign Affairs (Directorate of State Protocol or Department of Foreign Affairs at the locality where a consular post is located): 01 original copy;
d) Notification of withdrawal of registration and motor vehicle registration plate, issued by the police authority: 01 original copy;
dd) Declaration of imported goods for import of vehicles bearing the seal "used for re-export, transfer or destruction under laws": 01 copy with the endorsement by the Customs Sub-department processing applications for temporary import in case of implementation of temporary import procedures in the paper form;
e) Fixed-term certificate of inspection issued by the motor vehicle register authority: 01 original copy or certificate of inspection of technical safety and environmental protection for means of road transport that remains valid: 01 photocopy of the vehicle to be transferred under clause 2 of Article 1 of the Prime Minister’s Decision No. 10/2018/QD-TTg dated March 01, 2018.
3. Procedures for grant of the permit for transfer
a) Responsibilities of persons referred to in clause 1, clause 2 and clause 3 of Article 2 hereof
Submit a full set of documents to apply for permission for transfer of motor vehicles as provided in clause 2 of this Article to the Customs Department in a city or province where the permit for temporary import is issued;
b) Responsibilities of the Department of Customs in a city or province where documents submitted to apply for permission for grant of the vehicle transfer permit are received.
b.1) Receive submitted documents, check adequacy and validity of documents and compare them with transfer requirements as per Article 9 of the Prime Minister’s Decision No. 53/2013/QD-TTg dated September 13, 2013 and clause 2 of Article 1 of the Prime Minister’s Decision No. 10/2018/QD-TTg dated March 01, 2018.
If checking and comparison results are appropriate, the Customs Department in a city or province shall issue the receipt note and proceed to issue the transfer permit within a period of 05 working days of receipt of submitted documents.
If submitted documents are not sufficient and valid, the Department of Customs in a city or province shall guide persons applying for the vehicle transfer permit to prepare complete documents in accordance with regulations in force. Within the duration of 03 working days of receipt of a full and valid set of legally required documents, the Department of Customs in a city or province shall grant the permit for transfer of vehicles.
Based on documents submitted to apply for the vehicle transfer permit and information inscribed on the declaration of imported goods available on the electronic customs data processing system in case of implementation of electronic customs procedures upon temporary import, the vehicle transfer permit shall be issued. In case where there is any suspicion of information provided on the declaration of imported goods as prescribed in point d of clause 2 of this Article, the Customs Department in a city or province may request the Customs Sub-department processing applications for temporary import of vehicles to provide information about the declaration of imported goods. Within the duration of 05 working days of receipt of the written request from the Customs Department in a city or province where vehicle transfer procedures are implemented, the Customs Sub-department processing applications for temporary import of vehicles shall be responsible for providing information to the Customs Sub-department processing applications for vehicle transfer;
b.2) Each temporarily imported motor vehicle obtains 01 set including 04 copies of the vehicle transfer permit according to Appendix V to this Circular;
b.3) After issuing the vehicle transfer permit, the Customs Department in a city or province makes 02 copies of the vehicle transfer permit, including 01 copy given to the requesting person for depositing purposes and 01 copy given to the transferee for implementation of transfer procedures;
b.4) Upload updated information on the management software system of the General Department of Customs with respect to temporarily imported motor vehicles or motorized two-wheeled vehicles of persons entitled to privileges and immunities in Vietnam.
4. Vehicle transfer procedures
a) Persons referred to in clause 1, clause 2 and clause 3 of Article 2 hereof carry out the declaration according to information given in the form No. 01 - declaration of imported goods in Appendix I to the Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance;
In case of use of the paper customs declaration prescribed in clause 12 of Article 1 of the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018, the customs declarant must prepare and submit 03 original copies of the declaration of imported goods by using the HQ/2015/NK form in the Appendix IV to the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance;
b) Responsibilities of the Department of Customs in a city or province where the vehicle transfer permit is issued.
b.1) Based on the vehicle transfer permit stipulated in clause 3, the declaration of imported goods stipulated in point a of clause 4 of this Article, and after comparison with actual conditions of the transferred vehicle, implement vehicle transfer procedures (including calculation and collection of taxes as per clause 5 of this Article, except the case in which persons buying or receiving the gifted or donated vehicle are those entitled to privileges and immunities in Vietnam or persons eligible for duty-free temporary import or import of motor vehicles). Within the duration of 10 days after issuing the vehicle transfer permit, the Customs Department in a city or province shall complete vehicle transfer procedures in accordance with regulations in force;
b.2) Give back the receipt of tax collection (in case of payment of taxes in cash) to the person implementing transfer procedures or the person authorized to implement transfer procedures under laws in order to carry out procedures for registration of vehicle movement; or collect the photocopy of the receipt of remittance to the state budget in cash or cheque through the State Treasury (with the endorsement given by the receiving state treasury) or the payment order via banks from the person submitting documents to apply for permission for vehicle transfer or the person authorized to implement vehicle transfer procedures in accordance with laws;
b.3) In case of implementation of customs procedures in the paper form for transfer of motor vehicles, after completion of customs procedures, the Customs Department in a city or province sends 01 original copy of the declaration of imported goods to the vehicle transferee;
b.4) In case electronic customs procedures are implemented, but the electronic data transfer between police authorities and customs authorities as prescribed in clause 9 of Article 25 in the Government s Decree No. 08/2015/ND-CP dated January 21, 2015 has not been carried out, the Customs Department affixes the endorsement and the seal of completion of customs procedures on declaration of imported goods printed out from the e-customs system and returns it to the customs declarant;
b.5) Carry out the liquidation of the temporary import permit and filing in accordance with regulations in force.
5. Policies for taxation on the transferred vehicle
a) Bases for calculation of the import duty on the transferred vehicle shall include dutiable value, duty rate and exchange rate quoted at the transfer date.
a.1) Transfer date: The transfer date shall be subject to clause 2 of Article 1 of the Prime Minister’s Decision No. 10/2018/QD-TTg dated March 01, 2018;
a.2) Dutiable value: The dutiable duty shall be subject to point a of clause 2 of Article 17 in the Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance, prescribing the customs value applied to exported and imported goods;
a.3) Duty rate: The duty rate shall be subject to clause 2 of Article 1 of the Prime Minister’s Decision No. 10/2018/QD-TTg dated March 1, 2018.
b) Special consumption tax and value-added tax policies applied to transferred motor vehicles shall be subject to laws on special consumption tax and value-added tax in effect at the transfer date.
6. Procedures and policies for taxation on gifted or donated vehicles shall be the same as those applied to transferred vehicles stipulated in clause 1, clause 2, clause 3, clause 4 and clause 5 of this Article.
7. Procedures for transfer of a motor vehicle between persons entitled to privileges and immunities in Vietnam.
a) Persons eligible to receive permission for vehicle transfer shall carry out procedures for grant of the vehicle transfer permit in accordance with clause 3 of this Article;
b) Vehicle transferees shall carry out procedures for grant of the temporary import permit in accordance with Article 4 hereof (except in case where submission of the bill of lading or other equivalent transport document is required);
c) Persons entitled to privileges and immunities in Vietnam shall rely on the vehicle transfer permit and the temporary import permit referred to in point a and point b of this clause in order to carry out vehicle transfer procedures in accordance with regulations laid down in clause 4 of this Article. The Customs Department in a city or province that manages the vehicle transferee shall consult the temporary import permit and the declaration of imported goods upon completion of the transfer procedures in order to carry out further monitoring and administration activities.
8. Cases of movement to other workplaces within Vietnam
a) Responsibilities of persons referred to in clause 2 and clause 3 of Article 2 hereof
a.1) Follow procedures for grant of the vehicle transfer permit at the Customs Department in a city or province where the permit for temporary import is issued as per clause 3 of this Article;
a.2) Follow procedures for grant of the temporary import permit as prescribed in Article 4 hereof at the Customs Department in a city or province that exercises the subsequent management (except in the case where submission of documents evidencing vehicle ownership is required);
a.3) Refuse to carry out vehicle transfer and temporary import procedures.
b) Responsibilities of the Customs Department in a city or province.
b.1) The Customs Department in a city or province which is the primary issuer of the temporary import permit shall copy and send application documents for permission for temporary import to the Customs Department in a city or province which is the subsequent body in charge of management of temporary import; shall refer to the vehicle transfer permit to carry out the liquidation of the primary temporary import permit;
b.2) The Customs Department in a city or province which is the subsequent body in charge of the management of temporary import shall refer to application documents for temporary import as prescribed in point b.1 of this clause and the temporary import permit for further monitoring and management activities.".
7. To amend and supplement Clause 2 of Article 9 as follows:
“2. The Customs Department in a city or province where the temporary import permit is issued shall be responsible for updating data on temporarily imported, re-exported or destroyed motor vehicles and motorized two-wheeled vehicles and transferring them to the General Department of Customs, and reporting in writing to the Traffic Police Department - the Ministry of Public Security, Directorate of State Protocol - the Ministry of Foreign Affairs and other bodies authorized by the Ministry of Foreign Affairs to adopt the duty-exempt allowance book, duty-exempt allowances and host entities for which the vehicle owner is working on the following situations:
a) ID cards of persons referred to in clause 2 and clause 3 of Article 2 hereof which are issued by the Ministry of Foreign Affairs expires and they have yet to carry out vehicle re-export, transfer or destruction procedures in accordance with regulations in force. Duration for the issuance of the notification by the Customs Department in a city and province shall be 05 days from the expiry date specified on the ID card;
b) Persons prescribed in clause 1, clause 2 and clause 3 of Article 2 hereof has already completed vehicle transfer, destruction and re-export activities under the provisions of this Circular. Duration for the issuance of notification by the Customs Department in a city or province shall be 05 working days after completion of vehicle transfer or destruction, or upon receipt of the notification of completion of vehicle re-export procedures from the Customs Sub-department processing applications for re-export;
c) In excess of the validity term specified in clause 6 of Article 3 hereof, the authorized entity has not yet carried out vehicle re-export, transfer or destruction procedures in accordance with regulations in force. Duration for the issuance of the notification by the Customs Department in a city and province shall be 05 days after the expiration of the authorization.".
Article 2. Effect
1. This Circular takes effect on November 20, 2018.
2. If reference regulations subject to the Prime Minister’s Decision No. 53/2013/QD-TTg dated September 13, 2013 in the Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance have been amended or supplemented in the Prime Minister’s Decision No. 10/2018/QD-TTg dated March 01, 2018, the Prime Minister’s Decision No. 10/2018/QD-TTg dated March 01, 2018 shall prevail from April 20, 2018.
3. In the course of implementation, if any reference documents mentioned in this Circular is amended, supplemented or replaced, new documents coming into existence after such amendment, supplementation or replacement shall dominate.
4. In the course of implementation of this Circular, if there is any difficulty, related organizations or individuals should send feedbacks to the Ministry of Finance (via the General Department of Customs) for its consolidation and guidance on possible actions./.
For the Minister
The Deputy Minister
Vu Thi Mai
* All Appendices are not translated herein.
Vietnamese
Circular 93/2018/TT-BTC DOC (Word)
Circular 93/2018/TT-BTC PDF (Original)
