Joint Circular No. 03/2000/TTLT/TCHQ-BNG guiding the implementation of Article 4 of Decision No. 210/1999/QĐ-TTg dated October 27, 1999 of the Prime Minister on certain policies for overseas Vietnamese.

JOINT CIRCULAR

GUIDELINES FOR IMPLEMENTING ARTICLE 4 OF DECISION NO. 210/1999/QĐ-TTg DATED OCTOBER 27, 1999 OF THE GOVERNMENT ON CERTAIN POLICIES FOR VIETNAMESE OVERSEAS

dated October 27, 1999 of the Prime Minister on certain policies

regarding overseas Vietnamese people

BASED ON ARTICLE 5 OF DECISION NO. 210/1999/QĐ-TTg DATED OCTOBER 27, 1999 OF THE GOVERNMENT ON CERTAIN POLICIES FOR VIETNAMESE OVERSEAS.

TO UNIFY MANAGEMENT AND ENSURE FULL RIGHTS AND RESPONSIBILITIES OF VIETNAMESE RESIDENTS ABROAD WHO RETURN TO THE COUNTRY TO POSITIVELY CONTRIBUTE TO THE NATIONAL CONSTRUCTION EFFORT;

THE GENERAL DEPARTMENT OF CUSTOMS AND THE MINISTRY OF FOREIGN AFFAIRS UNIFIEDLY ISSUE SPECIFIC GUIDELINES FOR IMPLEMENTATION OF ARTICLE 4 OF DECISION NO. 210/1999/QĐ-TTg DATED OCTOBER 27, 1999 OF THE GOVERNMENT ON CERTAIN PREFERENTIAL POLICIES FOR TEMPORARY IMPORTATION AND RE-EXPORTATION OF FOUR-SEATER CARS AND PERSONAL EQUIPMENT AND ITEMS OF VIETNAMESE RESIDENTS ABROAD RETURNING TO THE COUNTRY TO WORK AS FOLLOWS:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. THIS CIRCULAR APPLIES TO VIETNAMESE RESIDENTS ABROAD WHO ARE SCHOLARS, EXPERTS, HIGH-SKILLED WORKERS (REFERRED TO AS VIETNAMESE OVERSEAS) RETURNING TO THE COUNTRY TO WORK FOR AT LEAST ONE YEAR UPON INVITATION BY STATE ORGANIZATIONS IN VIETNAM, WITH CONFIRMATION FROM THE INVITING ORGANIZATION.

2. SOME TERMS USED IN THIS CIRCULAR ARE UNDERSTOOD AS FOLLOWS:

a/ "STATE ORGANIZATIONS IN VIETNAM" INCLUDE THE NATIONAL ASSEMBLY, THE GOVERNMENT, THE SUPREME PROSECUTOR'S OFFICE, THE SUPREME PEOPLE'S COURT, MINISTRIES, MINISTERIAL LEVEL ORGANIZATIONS, GOVERNMENT-LEVEL ORGANIZATIONS, PROVINCE AND CITY PEOPLE'S COMMITTEES DIRECTLY UNDER THE CENTRAL GOVERNMENT.

b/ "CONFIRMATION FROM THE INVITING ORGANIZATION" IS A DOCUMENT SIGNED AND STAMPED BY THE HEAD OF THE STATE ORGANIZATION IN VIETNAM (AS LISTED IN POINT a, SECTION 2, PART I ABOVE) INVITING VIETNAMESE OVERSEAS TO RETURN TO THE COUNTRY TO WORK, INCLUDING THE FOLLOWING CONTENT:

- NAME, PASSPORT NUMBER, ADDRESS OUTSIDE THE COUNTRY OF THE VIETNAMESE OVERSEAS BEING INVITED.

- PERIOD OF WORK IN VIETNAM.

- SPECIFIC TASKS OR PROJECTS OR PROPOSALS THAT THE VIETNAMESE OVERSEAS WILL PARTICIPATE IN IN VIETNAM.

c/ "WORKING EQUIPMENT" INCLUDES MACHINERY, TOOLS, AND MATERIALS NECESSARY FOR THE PROJECT IN VIETNAM.

d/ "PERSONAL ITEMS" INCLUDE ESSENTIAL ITEMS FOR LIVING.

e/ "EXEMPTION FROM TAXES" MEANS EXEMPTION FROM CUSTOMS TAXES AND RELATED FEES (EXCEPT STORAGE FEES, TRANSPORTATION FEES, AND SIMILAR SERVICE FEES ACCORDING TO CURRENT REGULATIONS) COLLECTED BY CUSTOMS WHEN PROCESSING THE PROCEDURE.

3. REGARDING RESPONSIBILITIES, ALL GOODS TEMPORARILY IMPORTED WITHOUT PAYING TAXES BY VIETNAMESE OVERSEAS MUST BE EXPORTED AFTER THE END OF THEIR WORKING PERIOD IN VIETNAM. IF GIVEN AS GIFTS OR TRANSFERRED, THEY MUST BE HANDLED IN ACCORDANCE WITH CURRENT VIETNAMESE LAWS.

4. STATE ORGANIZATIONS IN VIETNAM, WHEN ISSUING CONFIRMATION DOCUMENTS FOR TEMPORARY IMPORTATION, RETENTION, AND RE-EXPORTATION OF CARS, WORKING EQUIPMENT, AND PERSONAL ITEMS FOR VIETNAMESE OVERSEAS TO PROCESS CUSTOMS PROCEDURES, SHALL SEND A COPY TO THE GENERAL DEPARTMENT OF CUSTOMS FOR MONITORING.

II. SPECIFIC REGULATIONS ON CUSTOMS PROCEDURES FOR TEMPORARY IMPORTED GOODS

A. TEMPORARY IMPORTATION OF CARS

1. CONDITIONS FOR TEMPORARY IMPORTATION OF CARS:

VIETNAMESE OVERSEAS AS DEFINED IN SECTION 1, PART I ABOVE, WHO RETURN TO THE COUNTRY TO WORK FOR AT LEAST ONE YEAR MAY TEMPORARILY IMPORT ONE FOUR-SEATER CAR FREE OF TAX FOR USE AS A MEANS OF TRANSPORTATION DURING THEIR WORKING PERIOD IN VIETNAM (THIS STANDARD DOES NOT APPLY TO FAMILY MEMBERS OF VIETNAMESE OVERSEAS) AND MUST COMPLY WITH THE FOLLOWING REQUIREMENTS:

- VIETNAMESE OVERSEAS WHO WISH TO TEMPORARILY IMPORT A CAR MUST DO SO WITHIN THE FIRST SIX MONTHS AFTER ARRIVING IN VIETNAM TO START WORK (COUNTING FROM THE DATE OF FIRST ENTRY).

- NEW CARS WITH LEFT-HAND DRIVING (DRIVER'S SEAT ON THE LEFT SIDE OF THE CAR) AS REQUIRED BY VIETNAMESE LAW. IN CASES OF TEMPORARY IMPORTATION OF USED CARS, THE REMAINING QUALITY OF THE CAR MUST BE AT LEAST 70% AND THE OWNER MUST PROVIDE OWNERSHIP DOCUMENTS.

- IF A VIETNAMESE OVERSEAS' CAR IS DAMAGED AND UNUSABLE DUE TO AN ACCIDENT, WITH POLICE CONFIRMATION, A REPLACEMENT CAR MAY BE CONSIDERED FOR TEMPORARY IMPORTATION IF THE WORKING PERIOD IN VIETNAM REMAINS AT LEAST SIX MONTHS AND THE OLD CAR HAS BEEN LIQUIDATED THROUGH THE CUSTOMS DEPARTMENT OF THE PROVINCE OR CITY WHERE THE TEMPORARY IMPORT LICENSE WAS ISSUED.

2. CUSTOMS PROCEDURES FOR TEMPORARY IMPORTATION OF CARS:

VIETNAMESE OVERSEAS WHO REQUEST TEMPORARY IMPORTATION OF CARS FREE OF TAX MUST SUBMIT A PETITION ALONG WITH THE CONFIRMATION DOCUMENT FROM THE INVITING STATE ORGANIZATION IN VIETNAM, CONTAINING THE FOLLOWING INFORMATION:

- NAME OF VIETNAMESE OVERSEAS, PASSPORT NUMBER, NATIONALITY.

- NAME OF THE PROGRAM OR PROJECT WORKING WITH THE STATE ORGANIZATION IN VIETNAM.

- PERIOD OF WORK IN VIETNAM.

- BRAND AND TECHNICAL SPECIFICATIONS OF THE CAR.

- PORT OF ENTRY.

AND PRESENT THE RELEVANT IMPORT DOCUMENTS FOR THE CAR.

THE PROVINCIAL OR CITY CUSTOMS DEPARTMENT (WHERE THE INVITING STATE ORGANIZATION IS LOCATED) ISSUES A LICENSE FOR TEMPORARY IMPORTATION OF CARS FREE OF TAX TO VIETNAMESE OVERSEAS.

- IN CASES WHERE THERE IS NO CUSTOMS ORGANIZATION IN THE LOCALITY, VIETNAMESE OVERSEAS SHOULD GO TO THE NEAREST PROVINCIAL OR CITY CUSTOMS DEPARTMENT TO OBTAIN THE LICENSE.

THE PROVINCIAL OR CITY CUSTOMS DEPARTMENT USES THE NON-COMMERCIAL IMPORT EXPORT LICENSE FORM (MODEL HQ102) TO ISSUE A LICENSE FOR TEMPORARY IMPORTATION OF CARS FREE OF TAX TO VIETNAMESE OVERSEAS, WITH THE LICENSE ISSUED IN FOUR COPIES (ONE COPY KEPT BY THE PROVINCIAL OR CITY CUSTOMS DEPARTMENT ISSUING THE LICENSE, TWO COPIES GIVEN TO THE OWNER TO PROCESS THE CAR IMPORTATION AT THE PORT CUSTOMS DEPARTMENT [ONE COPY] AND TO REGISTER THE CAR WITH THE POLICE [ONE COPY], AND ONE COPY SENT TO THE GENERAL DEPARTMENT OF CUSTOMS AS A REPORT).

3. RE-EXPORTATION OF CARS:

PRIOR TO DEPARTURE (END OF WORKING PERIOD), VIETNAMESE OVERSEAS MUST SUBMIT A PETITION TO THE PROVINCIAL OR CITY CUSTOMS DEPARTMENT THAT ISSUED THE TEMPORARY IMPORT LICENSE TO OBTAIN A LICENSE FOR RE-EXPORTATION OF THE CAR.

4. PROCEDURES FOR TRANSFERRING CARS:

AFTER THE END OF THE WORKING PERIOD IN VIETNAM, THE CAR TEMPORARILY IMPORTED MUST BE RE-EXPORTED. IF IT IS GIVEN AS A GIFT OR TRANSFERRED IN VIETNAM, CUSTOMS PROCEDURES MUST BE COMPLETED AND ANY DUE TAXES (INCLUDING IMPORT TAX) MUST BE PAID ACCORDING TO CURRENT TAX LAWS BEFORE DEPARTURE.

* VIETNAMESE OVERSEAS MUST SUBMIT A PETITION TO THE PROVINCIAL OR CITY CUSTOMS DEPARTMENT THAT ISSUED THE TEMPORARY IMPORT LICENSE, CLEARLY STATING THE REASON FOR TRANSFERRING THE CAR.

* CONDITIONS FOR TRANSFERRING THE CAR:

+ Vietnamese citizens residing abroad have exceeded their working period in Vietnam.

+ Other reasons must be confirmed by the Vietnamese State agency that invited them and approved in writing by the provincial or city Customs Office.

- Subjects mentioned in Item 1, Part I of this Circular, if transferring vehicles to each other or to subjects eligible for tax exemption under current regulations, shall be exempted from import duties, taxes, and related fees, and the Customs authority managing them shall deduct such transfers from the temporary import tax-exempt quota of the transferee.

- The transfer procedures for vehicles shall be carried out strictly according to the vehicle transfer process issued by the General Department of Customs.

B. TEMPORARY IMPORT OF WORKING EQUIPMENT AND PERSONAL ITEMS:

1. Working equipment and personal items of Vietnamese citizens residing abroad:

- Shall handle customs formalities at the border gate.

- Based on the confirmation document of the Vietnamese State agency mentioned in point b, Item 2, Part I, the border gate Customs shall handle the temporary import tax-exemption formalities for working equipment and personal items.

* Working equipment brought back by Vietnamese citizens residing abroad for use during their work with Vietnamese State agencies shall be temporarily imported tax-free, including:

- Laboratory tools and equipment.

- Specialized work tools.

- Scientific and technical documents, office supplies related to work.

* Personal items brought back by Vietnamese citizens residing abroad for personal use during their work in Vietnam shall be temporarily imported tax-free, one piece per item, as specified in the attached list, for use during their term of service in Vietnam.

2. Luggage and other goods imported/exported by Vietnamese citizens residing abroad and their relatives:

- Shall handle formalities immediately at the border gate (for goods subject to management by relevant Ministries and Departments, follow current regulations).

- The tax-free luggage allowance shall be the same as for foreign travelers through Vietnamese border gates.

3. Procedures for re-exporting working equipment:

Vietnamese citizens residing abroad shall present the customs declaration form when temporarily importing to the Customs Office at the border gate for processing. In cases of re-exporting at a different border gate (different from the original entry point), after completing the re-export procedures, the Customs Office shall send a copy of the re-export file to the initial Customs Office for settlement.

4. Procedures for goods temporarily imported and stored in Vietnam (not carried out upon departure):

- Vietnamese citizens residing abroad shall submit a request to the provincial or city Customs Office that issued the temporary import permit, detailing the reason, time requested for storage, and the nature of the goods to be stored; name and address of the entity holding the goods, with confirmation from a Vietnamese State agency accepting the storage request, to be considered and resolved within their jurisdiction (for vehicles, the storage period does not exceed 12 months).

- The Vietnamese State agency holding the goods of Vietnamese citizens residing abroad shall bear legal responsibility for any complaints related to the stored goods.

- In cases where Vietnamese citizens residing abroad are allowed to store vehicles and goods temporarily imported, the provincial or city Customs Office shall report to the General Department of Customs and notify the Customs Office at the border gate from which they departed.

III. VIOLATION HANDLING

Organizations and individuals violating Decision No. 210/1999/QĐ-TTg dated October 27, 1999, of the Government Chairman and this Circular shall be dealt with according to current Vietnamese laws.

IV. IMPLEMENTATION

This Circular takes effect 15 days from the date of signature.

2. Vietnamese State agencies inviting Vietnamese citizens residing abroad to return to work shall coordinate with the General Department of Customs and the Ministry of Foreign Affairs to ensure compliance with Article 4 of Decision No. 210/1999/QĐ-TTg dated October 27, 1999, of the Government Chairman and this Circular.

Quarterly, Vietnamese State agencies inviting Vietnamese citizens residing abroad shall inform the Ministry of Foreign Affairs of the list of those invited who fall under the scope of this Circular so that the Ministry of Foreign Affairs can compile and notify the General Department of Customs.

3. The General Department of Customs and the Ministry of Foreign Affairs shall cooperate, examine, and resolve promptly any issues arising during the implementation of this Circular.

4. The Director of the Customs Bureau of each province and city shall be responsible for organizing and directing relevant Customs units to implement the provisions of this Circular and publicly posting them in designated locations for public awareness and compliance.