Decision No. 53/2013/QD-TTg of 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

Decision No. 53/2013/QD-TTg of September 13, 2013, on temporary import, re-export, destruction and transfer of automobiles and motorbikes of entities eligible for privileges and immunities in Vietnam

Pursuant to the December 25, 2001 Law on Organization of the Government;

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

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

Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law on international goods purchase an sale and agency for goods purchase, sale, processing and transit with foreign parties;

At the proposal of the Minister of Finance,

The Prime Minister promulgates the Decision on temporary import, re-export, destruction and transfer of automobiles and motorbikes of entities eligible for privileges and immunities in Vietnam.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decision prescribes the temporary import, re-export, destruction and transfer of automobiles and motorbikes of entities eligible for privileges and immunities in Vietnam.

2. Automobiles and motorbikes of entities eligible for privileges and immunities in Vietnam are those (below collectively referred to as motor vehicles) serving working and daily activities of diplomatic missions, consular offices and representative offices of international organizations which are based in Vietnam and eligible for privileges and immunities and their staff members who are eligible for privileges and immunities in Vietnam.

Article 2. Subjects of application

1. Diplomatic missions, consular offices and representative offices of international organizations which are based in Vietnam and eligible for privileges and immunities under treaties which Vietnam has signed or acceded to as provided in Articles 8, 9 and 10 of the Government’s Decree No. 73/CP of July 30, 1994.

2. Diplomats of Vietnam-based diplomatic missions, consular officers of Vietnam-based consular offices, and employees of Vietnam-based representative offices of international organizations who are eligible for privileges under treaties which Vietnam has signed or acceded to.

3. Administrative and technical staff members of Vietnam-based diplomatic missions and consular offices who are eligible for privileges and immunities on the principle of reciprocity between the Vietnamese State and appointing states; staff members of Vietnam-based representative offices of international organizations who are eligible for privileges and immunities under treaties which Vietnam has signed or acceded to.

4. Organizations and individuals that buy automobiles and motorbikes of the entities specified in Clauses 1, 2 and 3 of this Article (below referred to as vehicle purchasers).

5. State management agencies defined in Article 10 of this Decision.

Article 3. Types and quantities of automobiles and motorbikes allowed to be temporarily imported free of duty

1. The entities specified in Clauses 1, 2 and 3, Article 2 of this Decision may temporarily import automobiles and motorbikes of the types and with the quantities specified in Appendices I, II and III to this Decision.

2. The entities specified in Clause 1, Article 2 of this Decision that have reasonable needs, may be considered and reported by the Ministry of Foreign Affairs to the Prime Minister for permission for duty-free temporary import of automobiles and motorbikes in excess of the quantity specified in Appendix I to this Decision.

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

1. The entities specified in Clause 1, Article 2 of this Decision may temporarily import duty-free automobiles and motorbikes of the types and with the quantity specified in Appendix I to this Decision after being granted by the Ministry of Foreign Affairs books of quotas of duty-free automobiles and motorbikes.

2. The persons specified in Clauses 2 and 3, Article 2 of this Decision:

a/ A person specified in Clause 2, Article 2 of this Decision may temporarily import duty-free one automobile (particularly, the head of a diplomatic mission may temporarily import duty-free two automobiles) and one motorbike of the type specified in Appendix II to this Decision if he/she has worked in a Vietnam-based diplomatic mission, consular office or representative office of an international organization which is eligible for privileges and immunities, for at least 18 (eighteen) months counting from the date he/she is granted an identity card by the Ministry of Foreign Affairs, and still work in Vietnam for at least 12 (twelve) months (based on the duration of working in Vietnam stated in the identity card granted by the Ministry of Foreign Affairs).

b/ A person specified in Clause 3, Article 2 of this Decision may temporarily import duty-free one automobile and one motorbike of the type specified in Appendix III to this Decision if he/she has worked in a Vietnam-based diplomatic mission, consular office or representative office of an international organization which is eligible for privileges and immunities for at least 12 (eighteen) months counting from the date he/she is granted an identity card by the Ministry of Foreign Affairs and still work in Vietnam for at least 9 (nine) months (based on the duration of working in Vietnam stated in the identity card granted by the Ministry of Foreign Affairs).

3. The entities specified in Clauses 1, 2 and 3, Article 2 of this Decision may temporarily import duty-free more automobiles and motorbikes up to the prescribed quantity in the following cases:

a/ The entities specified in Clause 1, Article 2 of this Decision have completed the procedures for re-export or destruction or transfer of automobiles and motorbikes.

b/ The persons specified in Clauses 2 and 3, Article 2 of this Decision have completed the procedures for re-export or destruction of automobiles and motorbikes, which were damaged in accidents or natural disasters or due to technical problems and could no longer be used, and still work in Vietnam for at least 9 (nine) months counting from the date of completing the procedures for re-export or destruction (based on the duration of working in Vietnam stated in the identity card granted by the Ministry of Foreign Affairs).

4. The entities specified in Clauses 1, 2 and 3, Article 2 of this Decision may temporarily import automobiles being their movable assets currently in use of the prescribed types and with  the quantity, and must satisfy the following conditions:

a/ Having a certificate of movement of assets or work transfer from another country to Vietnam.

b/ Having papers proving the ownership of vehicles.

c/ Having certificates of quality, technical safety and environmental protection of imported motor vehicles as prescribed.

d/ Vehicles have left-hand drives.

5. The entities specified in Clauses 1, 2 and 3, Article 2 of this Decision that wish to import used automobiles shall comply with the provisions on import of used automobiles in the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law on international goods purchase an sale and agency for goods purchase, sale, processing and transit with foreign parties, and relevant guiding documents. They may not import used motorbikes.

Article 5. Rights and obligations of the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision

1. Rights of the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision:

a/ To temporarily import duty-free automobiles and motorbikes of the prescribed types and with the quantities and re-export, destroy or transfer them under regulations.

b/ To be granted books of quotas of duty-free automobiles and motorbikes; to carry out the procedures for temporary import, re-export, destruction or transfer of automobiles and motorbikes; to be granted vehicle registration certificates and number plates or have them revoked; to carry out the procedures for automobile inspection registration.

2. Obligations of the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision:

a/ To use automobiles and motorbikes for proper purposes and comply with current laws of Vietnam; not to authorize persons ineligible for privileges and immunities to use vehicles bearing diplomatic or foreign number plates; to enter into contracts to hire Vietnamese drivers under regulations of the Ministry of Foreign Affairs.

b/ Before their working terms in Vietnam expire, the persons specified in Clauses 2 and 3, Article 2 of this Decision shall carry out the procedures for re-export or destruction or transfer of automobiles and motorbikes already temporarily imported duty-free in accordance with current laws of Vietnam.

Chapter II

SPECIFIC PROVISIONS

Article 6. Procedures for grant of books of quotas of duty-free automobiles and motorbikes; procedures for duty-free temporary import of automobiles and motorbikes; procedures for grant of vehicle registration certificates and number plates; procedures for automobile inspection registration; procedures for revocation of vehicle registration certificates and number plates; procedures for re-export, transfer or destruction of automobiles and motorbikes

1. The temporary import of automobiles and motorbikes complies with the following order:

a/ Grant of books of quotas of duty-free automobiles and motorbikes and identity cards to the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision.

b/ Temporary import concurrently with inspection of quality, technical safety and environmental protection of imported motor vehicles at international border-gates, for the entities specified in Clauses 1, 2 and 3, Article 2 of this Article.

c/ Grant of registration certificates and number plates for automobiles and motorbikes of the entities.

d/ Vehicle inspection registration and grant of vehicle inspection registration books to the entities specified in Clauses 1, 2 and 3, Article 2 of this Article.

2. The re-export, transfer or destruction of automobiles and motorbikes complies with the following order:

a/ Certification of re-export, transfer or destruction of automobiles and motorbikes.

b/ Revocation of vehicle number plates and registration certificates.

c/ Re-export or transfer of automobiles and motorbikes.

d/ Destruction of automobiles and motorbikes.

3. Pursuant to current laws of Vietnam and international practice and based on the principle of reciprocity between the Vietnamese State and other states:

a/ The Ministry of Foreign Affairs shall specifically guide the procedures for grant of books of quotas of duty-free automobiles and motorbikes and identity cards to persons eligible for privileges and immunities in Vietnam, and certify the re-export, transfer or destruction of automobiles and motorbikes of the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision.

b/ The Ministry of Finance shall specifically guide the procedures for temporary import, re-export or transfer of automobiles and motorbikes of the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision; prescribe the time limit for temporary import and re-export suitable to working terms of the persons specified in Clauses 2 and 3, Article 2 of this Decision.

c/ The Ministry of Public Security shall specifically guide the procedures for grant and revocation of registration certificates and number plates of automobiles and motorbikes of the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision; and state the validity duration of vehicle registration certificates on such certificates suitable to working terms of the persons specified in Clauses 2 and 3, Article 2 of this Decision.

d/ The Ministry of Transport shall specifically guide the procedures for inspection of quality, technical safety and environmental protection of imported motor vehicles; the procedures for vehicle inspection registration and grant of vehicle inspection registration books, for the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision.

dd/ The Ministry of Natural Resources and Environment shall specifically guide the procedures for destruction of vehicles

Article 7. Conditions for re-export of automobiles and motorbikes

1. The entities specified in Clauses 1, 2 and 3, Article 2 of this Decision no longer need to use automobiles and motorbikes currently in use and wish to re-export such vehicles.

2. The persons specified in Clauses 2 and 3, Article 2 of this Decision re-export their vehicles before their working terms in Vietnam expire.

3. Automobiles and motorbikes are damaged in accidents or natural disasters or due to technical problems and can no longer be used and their users do not destroy them.

Article 8. Conditions for destruction of automobiles and motorbikes

1. The entities specified in Clauses 1, 2 and 3, Article 2 of this Decision no longer need to use automobiles and motorbikes currently in use and wish to destroy such vehicles.

2. The persons specified in Clauses 2 and 3, Article 2 of this Decision wish to destroy their vehicles before their working terms in Vietnam expire.

3. Automobiles and motorbikes are damaged in accidents or natural disasters or due to other objective technical problems and can no longer be used and their users do not re-export them.

Article 9. Conditions for transfer of automobiles and motorbikes

1. Condition on period of use of automobiles and motorbikes:

a/ For the entities specified in Clause 1, Article 2 of this Decision:

They have used their vehicles for at least 24 (twenty four) months.

b/ For the persons specified in Clauses 2 and 3, Article 2 of this Decision:

- They have used their vehicles for at least 12 (twelve) months;

- Their working terms in Vietnam expire or they are assigned to new tasks before their working terms in Vietnam expire.

The period of use of an automobile or a motorbike in Vietnam is counted from the date the Ministry of Public Security grant the vehicle registration certificate.

2. For temporarily imported used vehicles:

By the expected time of transfer, if vehicles have their year of manufacture is over 5 years ago, the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision may not transfer these vehicles to agencies, organizations, traders or individuals in Vietnam. Only the entities that are eligible for privileges and immunities in Vietnam specified in Clauses 1, 2 and 3, Article 2 of this Decision may buy there vehicles. When these buyers no longer need to use the vehicles or when their working terms in Vietnam expire, they shall re-export or destroy these vehicles and may not transfer them in Vietnam.

3. When the persons specified in Clauses 2 and 3, Article 2 of this Decision transfer their vehicles, agencies where they work shall send diplomatic notes to the Ministry of Foreign Affairs (the Department of State Protocol) affirming that these persons will not import duty-free automobiles and motorbikes to replace the to-be-transferred vehicles during their remaining working terms in Vietnam.

4. Tax policies for automobiles and motorbikes transferred in Vietnam:

a/ For automobiles with 15 seats or less (including the driver’s): The import duty rate for used automobiles promulgated by the Prime Minister and effective at the time of transfer is applied.

b/ For automobiles with 16 seats or more (including the driver’s):

The bases for import duty calculation are dutiable value, duty rate and foreign exchange for duty calculation at the time of vehicle transfer, specifically:

- Dutiable value is the residual use value calculated according to the period of use of the vehicle in Vietnam (from the time of import stated in the customs declaration to the time of transfer) and the value declared at the time of registration of the customs declaration. In case the value declared at the time of registration of the customs declaration is lower than the price on the price database at that calculated time, the dutiable value is the residual use value according to the period of use of the vehicle in Vietnam and the price on the price database.

- The applicable duty rate is that for used automobiles with 16 seats or more specified in the Preferential Import Tariff effective at the time of transfer.

c/ The time of vehicle transfer for the cases specified at Points a and b, Clause 4 of this Article is as follows:

- For the entities specified in Clause 1, Article 2 of this Decision, it is when the vehicle use purpose is changed according to transaction papers between the vehicle buyer and owner.

- For the persons specified in Clauses 2 and 3, Article 2 of this Decision, it is when the vehicle use purpose is changed according to transaction papers between the vehicle buyer and owner before the vehicle owner’s working term in Vietnam expires.

d/ Buyers of vehicles of the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision shall declare and pay taxes and fees as prescribed.

dd/ Motorbikes may not be transferred in Vietnam.

Article 10. Responsibilities of related state management agencies

1. Responsibilities of the Ministry of Foreign Affairs:

a/ To disseminate this Decision among Vietnam-based diplomatic missions, consular offices and representative offices of international organizations eligible for privileges and immunities and persons working in these agencies and eligible for privileges and immunities in Vietnam for compliance.

b/ To assume the prime responsibility for, and coordinate with the Ministry of Finance, Ministry of Public Security and Ministry of Transport in, elaborating the from of the book of quotas of duty-free automobiles and motorbikes, and building a database and an e-portal for management and monitoring of automobiles and motorbikes of the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision.

c/ To assume the prime responsibility for, and coordinate with the Ministry of Finance in, considering and permitting the entities specified in Clause 1, Article 2 of this Decision to temporarily import duty-free automobiles and motorbikes in excess of the quantity prescribed in Appendix I to this Decision.

d/ Based on the working terms in Vietnam of the persons specified in Clauses 2 and 3, Article 2 of this Decision (as stated in their identity cards granted by the Ministry of Foreign Affairs), to coordinate with Vietnam-based diplomatic missions, consular offices and representative offices of international organizations eligible for privileges and immunities (where these persons work) in notifying these persons to re-export, destroy or transfer temporarily imported automobiles and motorbikes before their working terms in Vietnam expire.

dd/ To guide and manage under current laws Vietnamese citizens who sign contracts to work as drivers for the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision.

2. Responsibilities of the Ministry of Finance:

a/ To assume the prime responsibility for, and coordinate with the Ministry of Industry and Trade in, guiding the customs procedures for automobiles and motorbikes which are temporarily imported, re-exported or transferred, and tax policies for automobiles and motorbikes transferred in Vietnam.

b/ To coordinate with the Ministry of Foreign Affairs, Ministry of Industry and Trade, Ministry of Public Security and Ministry of Transport in elaborating the form of the book of quotas of temporarily imported automobiles and motorbikes.

c/ To coordinate with the Ministry of Foreign Affairs in considering and permitting the entities specified in Clause 1, Article 2 of this Decision to temporarily import duty-free automobiles and motorbikes in excess of the quantity prescribed in Appendix I to this Decision.

d/ To implement relevant provisions in this Decision.

3. Responsibilities of the Ministry of Industry and Trade:

a/ To coordinate with the Ministry of Finance in guiding the customs procedures for automobiles and motorbikes which are temporarily imported, re-exported or transferred, and tax policies for automobiles and motorbikes transferred in Vietnam.

b/ To coordinate with the Ministry of Foreign Affairs, Ministry of Finance, Ministry of Public Security and Ministry of Transport in elaborating the form of the book of quotas of temporarily imported automobiles and motorbikes.

c/ To implement relevant provisions in this Decision.

4. Responsibilities of the Ministry of Public Security:

a/ To guide the grant of vehicle registration certificates and number plates; to revoke vehicle registration certificates and number plates of the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision, and of vehicle buyers.

b/ To coordinate with the Ministry of Foreign Affairs, Ministry of Finance, Ministry of Industry and Trade, Ministry of Transport in elaborating the form of the book of quotas of temporarily imported automobiles and motorbikes.

c/ To implement relevant provisions in this Decision.

5. Responsibilities of the Ministry of Transport:

a/ To guide the inspection of quality, technical safety and environmental protection of imported motor vehicles and quality inspection of automobiles of the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision, and vehicle buyers.

b/ Not to grant certificates of inspection of technical safety and environmental protection of automobiles of the persons specified in Clauses 2 and 3, Article 2 of this Decision in case the working terms in Vietnam of these persons expire but these persons have not yet carried out the procedures for re-export or destruction or transfer of their vehicles (based on the time limit stated in their vehicle registration certificates granted by the Ministry of Public Security).

c/ In case of refusal to grant certificates of inspection of technical safety and environmental protection of automobiles of the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision, to notify such in writing to the Ministry of Foreign Affairs and the Ministry of Finance (the General Department of Customs) for coordination and handling according to their respective functions.

d/ To coordinate with the Ministry of Foreign Affairs, Ministry of Finance, Ministry of Public Security and Ministry of Industry and Trade in elaborating the form of the book of quotas of temporarily imported automobiles and motorbikes.

dd/ To implement relevant provisions in this Decision.

6. Responsibilities of the Ministry of Natural Resources and Environment:

a/ To assume the prime responsibility for, and coordinate with the Ministry of Finance in, guiding the destruction of automobiles and motorbikes of the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision.

b/ To implement relevant provisions in this Decision.

Article 11. Handling of violations

When detecting that the entities specified in Clauses 1, 2 and 3, Article 2 of this Decision change use purposes of their automobiles and motorbikes without permission and without carrying out the procedures for re-export or destruction or transfer and still use these vehicles in Vietnam, ministries, sectors, agencies, organizations and individuals shall promptly report such violations, temporarily seize vehicles under regulations and transfer dossiers and vehicles to competent police offices and notify the entities whose violations are handled in accordance with law.

Chapter III

IMPLEMENTATION PROVISIONS

Article 12. Effect

1. This Decision takes effect on November 1, 2013.

2. To annul the provisions of Joint Circular No. 03/2007/TTLT-BCT-BTC-BNG of October 15, 2007, of the Ministry of Industry and Trade, Ministry of Finance and the Ministry of Foreign Affairs, on temporary import, re-export, destruction and transfer of automobiles and motorbikes serving working and daily-life activities of Vietnam-based diplomatic missions, consular offices, representative offices of international organizations eligible for privileges and immunities and persons working in these agencies and eligible for privileges and immunities in Vietnam, and all other previous regulations which are contrary to this Decision.

Article 13. 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.

Prime Minister
NGUYEN TAN DUNG

Appendix I

Types and quantities of automobiles and motorbikes serving working and daily-life activities of Vietnam-based diplomatic missions, consular offices, representative offices of international organizations

(To Decision No. 53/2013/QD-TTg of September 13, 2013)

Appendix II

Types and quantities of automobiles and motorbikes serving working and daily-life activities of diplomats of diplomatic missions, consular officers of consular offices, and employees of representative offices of international organizations which are based in Vietnam

(To Decision No. 53/2013/QD-TTg of September 13, 2013)

Appendix III

Types and quantities of automobiles and motorbikes serving working and daily-life activities of administrative and technical staff members of Vietnam-based diplomatic missions, consular offices, representative offices of international organizations

(To Decision No. 53/2013/QD-TTg of September 13, 2013)

THE END