Decision No. 14/2021/QD-TTg amendment to a number of articles of the Decision No. 53/2013/QD-TTg

DECISION

Amending and supplementing a number of articles of the Prime Minister’s Decision No. 53/2013/QD-TTg of September 13, 2013, on temporary import, re-export, destruction and transfer of automobiles and motorbikes of subjects entitled to privileges and immunities in Vietnam^[1]  

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local 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. 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. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;

At the proposal of the Minister of Finance;

The Prime Minister promulgates the Decision amending and supplementing a number of articles of the Prime Minister’s Decision No. 53/2013/QD-TTg of September 13, 2013, on temporary import, re-export, destruction and transfer of automobiles and motorbikes of subjects entitled to privileges and immunities in Vietnam.

Article 1. To amend and supplement a number of articles of the Prime Minister’s Decision No. 53/2013/QD-TTg of September 13, 2013, on temporary import, re-export, destruction and transfer of automobiles and motorbikes of subjects entitled to privileges and immunities in Vietnam

1. To amend and supplement Article 4 as follows:

“Article 4. Conditions for duty-free temporary import of automobiles and motorbikes

1. After being assigned by the Ministry of Foreign Affairs temporary import quotas in their duty-free quota books according to regulations, the subjects mentioned in Clause 1, Article 2 of this Decision may temporarily import automobiles and motorbikes and enjoy exemption from import duty and non-liability to excise tax and value-added tax in accordance with relevant tax laws.

2. The subjects mentioned in Clauses 2 and 3, Article 2 of this Decision may temporarily import automobiles and motorbikes and enjoy exemption from import duty and non-liability to excise tax and value-added tax in accordance with relevant tax laws if satisfying the following conditions:

a/ Having worked in Vietnam-based diplomatic missions, consulates or representative offices of international organizations, being entitled to the privileges and immunities for at least 18 months after being granted identity cards by the Ministry of Foreign Affairs, and having a remaining working term in Vietnam of at least 12 months as indicated in their identity cards granted by the Ministry of Foreign Affairs, for the subjects mentioned in Clause 2, Article 2 of this Decision;

b/ Having worked in Vietnam-based diplomatic missions, consulates or representative offices of international organizations, being entitled to the privileges and immunities for at least 12 months after being granted identity cards by the Ministry of Foreign Affairs, and having a remaining working term in Vietnam of at least 9 months as indicated in their identity cards granted by the Ministry of Foreign Affairs, for the subjects mentioned in Clause 3, Article 2 of this Decision.

c/ Having been assigned by the Ministry of Foreign Affairs temporary import quotas in their duty-free quota books as prescribed by law.

In case a successor requests permission for temporary import of automobiles and motorbikes, the Ministry of Foreign Affairs shall assign temporary import quotas in his/her duty-free quota book only when his/her predecessor has completed procedures for re-export or destruction of automobiles and motorbikes or those who purchase the vehicles from his/her predecessor has completed procedures for transfer of the vehicles as notified by customs offices.

In case the predecessor transfers his/her vehicle to the successor, the Ministry of Foreign Affairs shall assign temporary import quotas in the former’s duty-free quota book if procedures for transfer of the predecessor’s temporarily imported vehicle have not been completed according to regulations. The Ministry of Foreign Affairs shall record information on the predecessor’s identity card (identity card number and expiration date and cardholder’s full name, position and agency), information on the predecessor’s vehicle (type of vehicle, year of manufacture and country of manufacture, chassis number, engine number, serial number and date of issuance of the vehicle temporary import permit) in the duty-free quota book.

3. In case the subjects mentioned in Clauses 1, 2 and 3, Article 2 of this Decision temporarily import from overseas or buy automobiles and motorbikes from others who are entitled to privileges and immunities in Vietnam, the vehicle owners shall, upon carrying out procedures for grant of vehicle temporary import permits, submit to customs offices documents proving the vehicle ownership under the Ministry of Finance’s guidance.

4. The subjects mentioned in Clauses 1, 2 and 3, Article 2 of this Decision may temporarily import duty-free automobiles and motorbikes to fill their quotas in the following cases:

a/ The subjects mentioned in Clause 1, Article 2 of this Decision have completed procedures for re-export or destruction of automobiles and motorbikes or transfer of automobiles;

b/ The subjects mentioned in Clauses 2 and 3, Article 2 of this Decision have completed procedures for re-export or destruction of automobiles and motorbikes that can no longer be useable due to involvement in an accident, a disaster or for objective technical reasons, and have a remaining working term in Vietnam of at least 9 months after completing procedures for re-export or destruction of automobiles and motorbikes (the working term in Vietnam is that indicated in their identity cards issued by the Ministry of Foreign Affairs).

5. If wishing to temporarily import used automobiles, including those temporarily imported from overseas and those temporarily imported as personal effects, the subjects mentioned in Clauses 1, 2 and 3, Article 2 of this Decision shall comply with provisions on import of used automobiles of 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.

6. It is not permitted to temporarily import used motorbikes.”

2. To amend and supplement Clause 2, Article 5 as follows:

“2. Obligations of the subjects mentioned in Clauses 1, 2 and 3, Article 2 of this Decision:

a/ To use temporarily imported automobiles and motorbikes for proper purposes and comply with current laws of Vietnam; not to authorize persons not entitled to privileges and immunities to use vehicles bearing diplomatic or foreign number plates; to enter into contracts to hire Vietnamese drivers in accordance with law;

b/ When their working terms in Vietnam expire, the subjects mentioned in Clauses 2 and 3, Article 2 of this Decision shall carry out procedures for revocation of vehicle registration certificates and number plates, procedures for re-export or destruction of automobiles and motorbikes or procedures for sale, giving, donation or presentation as gifts (below collectively referred to as transfer) of automobiles temporarily imported free of duty in accordance with law.

In case of failure to re-export or transfer or destroy automobiles or re-export or destroy motorbikes in time, the subjects mentioned in Clauses 2 and 3, Article 2 of this Decision shall authorize their employers to carry out procedures for re-export or destruction of automobiles and motorbikes, or procedures for transfer of automobiles. The letter of authorization must state that the vehicles are preserved in status quo at the authorized agencies’ head offices and the authorized agencies are obliged to complete procedures for re-export or destruction of automobiles and motorbikes or carry out procedures for transfer of automobiles.”

3. To amend and supplement Article 9 as follows:

“Article 9. Transfer of temporarily imported automobiles

1. Condition on period of use of automobiles:

a/ For the subjects mentioned in Clause 1, Article 2 of this Decision: Having used the automobiles for at least 24 months after obtaining automobile registration certificates and number plates.

b/ For the subjects mentioned in Clauses 2 and 3, Article 2 of this Decision: Having used the automobiles for at least 12 months after obtaining automobile registration certificates and number plates; or having their working terms in Vietnam expired or being assigned to new tasks before their working terms in Vietnam expire.

2. At the time of transfer, if more than 5 years have passed since the year of automobile manufacture, the subjects mentioned in Clauses 1, 2 and 3, Article 2 of this Decision may transfer their automobiles to subjects  entitled to other privileges and immunities in Vietnam or other subjects in Vietnam, provided at the time of transfer, the automobiles’ certificates of inspection of technical safety and environmental protection remain valid or the automobiles are certified by registration and inspection offices as technically roadworthy.

3. When the subjects mentioned in Clauses 2 and 3, Article 2 of this Decision transfer their automobiles, their employers shall send diplomatic notes to the Ministry of Foreign Affairs (the Department of State Protocol) affirming that these subjects will not temporarily import automobiles free of duty to replace the to-be-transferred automobiles during their remaining working terms in Vietnam.

4. Tax and fee policies applicable to temporarily imported automobiles transferred in Vietnam:

a/ To apply tax and fee policies to used imported automobiles in accordance with the laws on taxes and fees which are effective at the time of registration of customs declarations to carry out procedures for transfer.

b/ Purchasers of automobiles of the subjects mentioned in Clauses 1, 2 and 3, Article 2 of this Decision shall declare and pay taxes and fees (if any) in accordance with law.

5. Order of transfer of automobiles:

a/ The subjects mentioned in Clauses 1, 2 and 3, Article 2 of this Decision shall carry out procedures for revocation of automobile registration certificates and number plates; and notify the Ministry of Foreign Affairs (the Department of State Protocol) and customs offices of transfer of their automobiles.

b/ Purchasers of automobiles of the subjects mentioned in Clauses 1, 2 and 3, Article 2 of this Decision shall declare and pay taxes and fees (if any) in accordance with the laws on import duty, value-added tax, excise tax, and charges and fees.

c/ Customs offices shall carry out procedures for transfer of automobiles and notify the completion of procedures for transfer of automobiles to the subjects mentioned in Clauses 1, 2 and 3, Article 2 of this Decision, the Ministry of Public Security (the Traffic Police Department) and the Ministry of Foreign Affairs (the Department of State Protocol).”

4. To add the following Article 9a:

“Article 9a. Management 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 transfer procedures have not yet been carried out in accordance with law

1. 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 transfer procedures have not yet been carried out in accordance with law and are on the list of automobiles notified by the Ministry of Finance (below referred to as automobiles for which transfer procedures have not yet been carried out):

a/ For automobiles of the subjects mentioned in Clause 1, Article 2 of this Decision: Vietnam-based diplomatic missions, consulates and representative offices of international organizations (below referred to as representative offices) shall confirm with the Ministry of Foreign Affairs of Vietnam that they no longer manage or use such automobiles;

b/ For automobiles of the subjects mentioned in Clauses 2 and 3, Article 2 of this Decision: Diplomatic missions where the persons entitled to privileges and immunities work confirm with the Ministry of Foreign Affairs of Vietnam that these persons’ working terms in Vietnam have expired and they do not authorize their employers to transfer or re-export or destroy such automobiles.

2. Persons managing or using automobiles shall carry out procedures for revocation of automobile registration certificates and number plates, and procedures for transfer of automobiles in accordance with this Decision and regulations of the Ministry of Finance and Ministry of Public Security.

3. Responsibilities of the Ministry of Finance:

a/ To assume the prime responsibility for guiding the handling of, and handling, automobiles for which transfer procedures have not yet been carried out specified in Clause 1 of this Article;

b/ To review and provide the Ministry of Foreign Affairs the list of automobiles temporarily imported free from duty of subjects entitled to privileges and immunities already temporarily imported before the effective date of the Prime Minister’s Decision No. 10/2018/QD-TTg of March 1, 2018;

c/ Based on current regulations, to guide and direct customs offices to carry out procedures for transfer of automobiles specified in Clause 1 of this Article; not to monitor and manage automobiles of which transfer procedures have been completed as prescribed;

d/ To notify the Ministry of Foreign Affairs, Ministry of Public Security and Ministry of Transport of the list of automobiles for which transfer procedures have not yet been carried out specified in Clause 1 of this Article;

dd/ To notify the Ministry of Foreign Affairs of the list of automobiles which customs offices no longer manage or monitor as specified at Point c of this Clause.

4. Responsibilities of the Ministry of Foreign Affairs:

a/ To work with representative offices to confirm the number of automobiles the latter no longer manage or use (for automobiles of offices), the number of automobiles of persons working for such representative offices whose working terms in Vietnam expire and who do not authorize their employers to transfer or re-export or destroy such automobiles;

b/ To notify the Ministry of Finance (the General Department of Vietnam Customs) of the list of automobiles for which transfer procedures have not yet been carried out specified in Clause 1 of this Article; and the list of automobiles of Vietnam-based representative offices that have been closed;

 c/ To notify representative offices of the list of automobiles no longer managed or monitored by customs offices as specified at Point dd, Clause 3 of this Article;

d/ To coordinate the Ministry of Finance (the General Department of Vietnam Customs) in handling automobiles.

5. Responsibilities of the Ministry of Public Security:

a/ To review information on owners stated in automobile registration certificates, for automobiles for which transfer procedures have not yet been carried out, and send such information to the Ministry of Finance;

b/ To direct traffic police offices to base themselves on regulations to handle violations when, through traffic patrol, handling of traffic violations; traffic direction and control; automobile registration; or investigation and handling of traffic accidents, detecting automobiles participating in traffic on the list notified by the Ministry of Finance for which transfer procedures have not been carried out.

In case persons currently managing or using automobiles can prove the origin of the automobiles (automobile ownership certificates or documents proving the lawful origin), traffic police offices shall guide them to carry out procedures for revocation of automobile registration certificates and plate numbers at Public Security offices, and come to provincial-level Customs Departments at their convenience to carry out transfer procedures according regulations;

c/ To coordinate with the Ministry of Finance in handling automobiles.

6. Responsibilities of the Ministry of Transport:

 a/ To direct registration and inspection offices to stop the registration and inspection of automobiles for which transfer procedures have not yet been carried out as notified by the Ministry of Finance;

b/ To guide persons managing or using automobiles to carry out procedures for revocation of automobiles registration certificates and plate numbers at Public Security offices, and come to provincial-level Customs Departments at their convenience to carry out transfer procedures according regulations;

c/ To coordinate with the Ministry of Finance in handling automobiles.

7. A dossier of transfer of an automobile must comprise:

a/ A customs declaration containing the information or made according to the form provided by the Minister of Finance;

 b/  A notice of revocation of the automobile registration and number plate issued by a Public Security office: 1 original;

 c/ Other documents related to the transferred automobile (if any).”

Article 2. Effect

1. This Decision takes effect on May 15, 2021.

2. To annul the Prime Minister’s Decision No. 10/2018/QD-TTg of March 1, 2018.

3. In the course of implementation of this Decision, if any relevant document referred to in this Decision is amended, supplemented or replaced, the amending, supplementing or replacing document shall apply.

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related agencies, organizations and individuals shall implement this Decision.-

For the Prime Minister
Deputy Prime Minister
PHAM BINH MINH