Joint Circular No. 03/2007/TTLT-BCT-BTC-BNG guides the temporary importation, importation, or tax-free purchase in Vietnam, exportation, re-exportation, transfer, and destruction of necessary items serving the work and living needs of diplomatic missions.

CIRCULAR  JOINT CIRCULAR

Guidelines for temporary importation, importation, tax-free purchase in Vietnam, exportation, re-exportation, transfer, and destruction of items necessary to meet the work and living needs of diplomatic missions, consular offices, and international organization representative offices enjoying privileges and immunities in Vietnam.

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Pursuant to Decree No. 73/CP dated July 30, 1994 of the Government detailing the implementation of the Ordinance on Privileges and Immunities granted to diplomatic missions, consular offices, and international organization representative offices in Vietnam;

Pursuant to Decree No. 12/2006/NĐ-CP dated January 23, 2006 of the Government detailing the Law on Trade regarding international trade activities and foreign agency buying, selling, processing, and transiting goods;

The Ministry of Industry and Trade, Ministry of Finance, and Ministry of Foreign Affairs jointly issue guidelines for temporary importation, importation, or tax-free purchase in Vietnam, exportation, re-exportation, transfer, and destruction of items necessary to meet the work and living needs of diplomatic missions, consular offices, and international organization representative offices enjoying privileges and immunities in Vietnam as follows:

I. Scope of Application

1. Diplomatic missions, consular offices, and international organization representative offices located in Vietnam enjoying privileges and immunities under international treaties to which Vietnam is a party as stipulated in Articles 8, 9, and 10 of Decree No. 73/CP dated July 30, 1994.

2. Diplomatic officials, consular officials, and officials of international organization representative offices located in Vietnam enjoying equivalent privileges and immunities under international treaties to which Vietnam is a party.

3. Administrative and technical staff of diplomatic missions, consular offices, and staff of international organization representative offices in Vietnam enjoying equivalent privileges and immunitiesunder international treaties to which Vietnam is a party.

II. Provisions on the List and Quantities of Items Eligible for Temporary Importation, Importation, or Tax-Free Purchase in Vietnam

1. The entities referred to in Section I of this Circular may temporarily import, import, or purchase in Vietnam items listed and quantified in Appendices 1, 2, and 3 attached hereto and be exempted from all types of taxes, fees, and charges, except storage fees, freight charges, and similar service fees according to current regulations of the Vietnamese State, specifically as follows:

a) Appendix 1: List and quantities of items necessary to meet the work and living needs of the entities referred to in Clause 1 of Section I of this Circular.

b) Appendix 2: List and quantities of items necessary to meet the work and living needs of the entities referred to in Clause 2 of Section I of this Circular.

c) Appendix 3: List and quantities of items necessary to meet the work and living needs of the entities referred to in Clause 3 of Section I of this Circular. These entities are only allowed to temporarily import, import, or purchase tax-free in Vietnam items listed and quantified in Appendix 3 attached hereto within six months from the date when such entities are issued identification cards by the Ministry of Foreign Affairs upon arrival at their representative offices in Vietnam.

2. In addition to the items listed in Appendix 1 attached hereto, the entities referred to in Clause 1 of Section I of this Circular are permitted to import or purchase in Vietnam other necessary items and goods at a minimum level to serve their work and living needs and be exempted from all types of taxes, fees, and charges, except storage fees, freight charges, and similar service fees according to current regulations of the Vietnamese State.

If items outside the aforementioned list fall under the category of goods that can be imported without conditions, the Ministry of Foreign Affairs shall be responsible for reviewing and resolving.

If items outside the aforementioned list fall under the category of goods that can be imported with conditions, the Ministry of Foreign Affairs will accept and refer to the Ministry of Industry and Trade, which shall be responsible for reviewing and resolving.

Goods purchased tax-free in Vietnam must not belong to the list of prohibited goods for sale. Goods imported into Vietnam must not belong to the list of prohibited goods for import.

3. When there is a reasonable need, the entities referred to in Clause 1 of Section I of this Circular may temporarily import, import, or purchase in Vietnam items exceeding the quantities or outside the lists in Appendix 1, and be exempted from all types of taxes, fees, and charges, except storage fees, freight charges, and similar service fees according to current regulations of the Vietnamese State.

4. Based on the quota list of tax-free goods or letters from the Ministry of Foreign Affairs or authorized agencies, the entities referred to in Section I of this Circular shall handle procedures with customs authorities.

5. The entities referred to in Section I of this Circular when purchasing goods at locations where the Vietnamese State allows tax-free sales shall be exempted from all types of taxes, fees, and charges.

III. Provisions on Conditions for Temporary Importation or Tax-Free Purchase in Vietnam of Vehicles, Motorcycles

1. The entities referred to in Clause 2 of Section I are eligible for tax-free standards for cars and motorcycles listed in Appendix 2 attached hereto if they satisfy the following conditions:

a) Having a minimum working period of 12 months from the date of registration of temporary residence and being issued an identification card by the Ministry of Foreign Affairs.

b) The working period stated in the identification card remains valid for at least 6 months.

2. The entities referred to in Clause 3 of Section I are eligible for tax-free standards for cars and motorcycles listed in Appendix 3 attached hereto if they satisfy the following conditions:

a) Having a minimum working period of 12 months from the date of registration of temporary residence and being issued an identification card by the Ministry of Foreign Affairs.

b) The condition regarding the term mentioned in point c of Clause 1 of Section II.

3. The temporary importation of used automobiles in accordance with the guidance provided in Clause 1 and Clause 2 of this Section must comply with the conditions, procedures, and formalities for importing used automobiles as stipulated in Decree No. 12/2006/NĐ-CP dated January 23, 2006, detailing the Law on Trade regarding international trade activities and agency buying, selling, processing, and transiting goods with foreign countries; Decision No. 35/2005/QĐ-BGTVT dated July 21, 2005, of the Minister of Transport concerning quality inspection, technical safety, and environmental protection; Circular Joint No. 03/2006/TTLT-BTM-BGTVT-BTC-BCA dated March 31, 2006, of the Ministry of Trade, Ministry of Transport, Ministry of Finance, and Ministry of Public Security guiding the importation of used passenger cars with fewer than 16 seats under Decree No. 12/2006/NĐ-CP dated January 23, 2006.

IV. Provisions on re-export, export, transfer, and destruction of temporarily imported items or those purchased tax-free in Vietnam temporary imported goods or tax-exempt purchases made in Vietnam

1. Re-export and Export:

a) When re-exporting temporarily imported vehicles or exporting vehicles purchased tax-free in Vietnam as mentioned in Section I of this Circular,, the entities mentioned in Section I of this Circular shall be exempt from all types of taxes, fees, and charges according to the current regulations of the Government of Vietnam. b) After re-exporting or exporting, the entities mentioned in Section I of this Circular who have temporarily imported or purchased vehicles tax-free in Vietnam may supplement their quota of vehicles according to the conditions set out in Section III of this Circular. Specifically, for entities mentioned in Clause 2 and Clause 3 of Section I, they must satisfy the condition that their time working in Vietnam, as evidenced by their identification cards, must be at least six months remaining from the date of completing the re-export or export procedures., fees and charges related thereto in accordance with the current regulations of the Vietnamese Government.

2. Transfer:

a) Entities mentioned in Section I of this Circular who have temporarily imported or purchased vehicles tax-free in Vietnam may transfer such vehicles within Vietnam in the following cases:

- From the date of obtaining the Vehicle Registration Permit, if they have used the vehicles in Vietnam for more than the following periods: + For entities mentioned in Clause 1 of Section I of this Circular: at least 24 months.

+ For entities mentioned in Clause 2 and Clause 3 of Section I of this Circular: at least 12 months.

Upon completion of their work term in Vietnam (for entities mentioned in Clause 2 and Clause 3 of Section I of this Circular).

b) Vehicles that are involved in accidents, fires, natural disasters, and cannot continue to serve diplomatic functions must be confirmed in writing by the Ministry of Public Security or authorized appraisal agencies. If the remaining work period in Vietnam is at least six months, entities mentioned in Clause 2 and Clause 3 of Section I of this Circular may temporarily import, import, or purchase tax-free vehicles in Vietnam to replace the damaged ones.

- c) Entities mentioned in Section I of this Circular transferring vehicles among themselves shall be exempt from all types of taxes, fees, and charges and shall be deducted from their quotas listed in Appendices 1, 2, and 3 attached to this Circular. In all other cases of transfer, the transferring entity (seller) must pay all types of taxes, fees, and charges according to the current regulations of the Government of Vietnam.

d) After completing the transfer procedures, entities mentioned in Clause 1 of Section I of this Circular who have temporarily imported or purchased vehicles tax-free in Vietnam may supplement their quotas of vehicles according to Appendix 1 attached to this Circular. E. Except for the case mentioned in point b, Clause 2 of this Section, before transferring, entities mentioned in Clause 2 and Clause 3 of Section I of this Circular must submit a written commitment to the Ministry of Foreign Affairs and the Ministry of Finance (General Department of Customs) not to import tax-free or purchase vehicles from locations where the Government of Vietnam allows tax-free sales during their remaining work period in Vietnam.

3. Destruction: a) Entities mentioned in Section I of this Circular wishing to destroy or being required to destroy temporarily imported items or those purchased tax-free in Vietnam due to non-compliance with standards or quality must submit a written request to the Ministry of Foreign Affairs based on an appraisal report from an authorized appraisal agency., b) The destruction of temporarily imported or tax-free purchased vehicles in Vietnam as stipulated in this Circular can only be carried out upon written approval from the Ministry of Foreign Affairs.

c) After destruction, entities mentioned in Section I of this Circular may supplement their quotas of vehicles according to the conditions set out in Section III of this Circular. Specifically, for entities mentioned in Clause 2 and Clause 3 of Section I of this Circular, they must satisfy the condition that their remaining work period in Vietnam, as evidenced by their identification cards, must be at least six months from the date of completing the destruction procedures.d) Destruction shall be carried out in accordance with the current laws.

P. Except for the cases specified in point b, Clause 2 of this Section, prior to transferring the objects mentioned in Clauses 2 and 3 of Section I of this Circular, there must be a written commitment sent to the Ministry of Foreign Affairs and the Ministry of Finance (General Department of Customs) stating that during the remaining period of work in Vietnam, they will not import tax-free or purchase from locations authorized by the Vietnamese Government to sell tax-free vehicles such as cars or motorcycles to replace the transferred items.

V. Responsibilities of Relevant Organizations and Individuals

a) To determine the beneficiaries of preferential treatment as guided by this Circular.

b) To notify this Circular to the entities mentioned in Section I.

c) To examine and resolve requests for temporarily importing, importing, or purchasing tax-free in Vietnam goods or items exceeding the quotas specified in Appendix 1 attached to this Circular for entities mentioned in Clause 1 of Section I.

d) To examine and resolve requests for temporarily importing, importing, or purchasing tax-free in Vietnam goods or items not included in the list of regulated goods or conditional imports specified in Appendix 1 attached to this Circular for entities mentioned in Clause 1 of Section I.

đ) To receive requests from entities mentioned in Clause 1 of Section I for temporarily importing, importing, or purchasing tax-free in Vietnam goods or items outside the list specified in Appendix 1 attached to this Circular, which are subject to conditional business or conditional imports. After receiving the request, the Ministry of Foreign Affairs shall be responsible for recommending the Ministry of Industry and Trade to make a decision.

1. The Ministry of Foreign Affairs:

e) To examine and resolve requests for destroying temporarily imported or tax-free purchased vehicles in Vietnam as stipulated in this Circular.

b) Notify this Circular to the subjects mentioned in Section I.

c) Examine and resolve requests for permission for the subjects mentioned in Clause 1 of Section I to temporarily import, import, or purchase tax-exempt goods and items exceeding the quantities specified in Appendix 1 issued together with this Circular.

d) Examine and resolve requests for permission for the subjects mentioned in Clause 1 of Section I to temporarily import, import, or purchase tax-exempt goods and items not included in the list of conditional business goods or conditional import goods specified in Appendix 1 issued together with this Circular.

f) Receive requests from the subjects mentioned in Clause 1 of Section I for temporarily importing, importing, or purchasing tax-exempt goods and items outside the list specified in Appendix 1 issued together with this Circular, which are conditional business goods or conditional import goods. After receiving the request, the Ministry of Foreign Affairs shall have the responsibility to recommend the Ministry of Industry and Trade to make a decision.

e) Examine and resolve the destruction of cars and motorcycles temporarily imported or purchased tax-exempt in Vietnam in accordance with the provisions of this Circular.

g) Issuing and managing the quota book for tax-exempt goods.

2. The Ministry of Finance:

a) Enacting and guiding the use of the quota book for tax-exempt goods according to Appendix 1, Appendix 2, and Appendix 3.

b) Guiding and handling customs procedures for items when temporarily imported, imported, or purchased at duty-free sales locations, re-exported, exported, transferred, or destroyed in accordance with this Circular and related legal documents.  

3. Ministry of Industry and Trade:

Considering and resolving requests from entities mentioned in Clause 1, Section I regarding the temporary importation, importation, or tax-free purchase in Vietnam of goods and items outside the list specified in Appendix 1 issued together with this Circular, which fall under the category of goods subject to conditional business or conditional importation, based on the recommendation of the Ministry of Foreign Affairs.

4. The entities mentioned in Section I of this Circular:

a) Shall be responsible for using the items permitted to be imported, temporarily imported, and purchased tax-free in Vietnam for their intended purposes and in compliance with Vietnamese laws.

b) The entities mentioned in Clause 2 and Clause 3 of Section I of this Circular must re-export, export, transfer, or destroy cars and motorcycles within at least 30 (thirty) days before the end of their working period in Vietnam as registered in their temporary residence certificates and identity cards. In cases where they fail to re-export, export, transfer, or destroy cars and motorcycles in time, these entities must complete the license plate return and vehicle deregistration procedures at traffic police agencies and authorize the representative agency to handle the re-exportation, transfer, or destruction; such items will be stored at the representative agency.

c) In cases where the working period in Vietnam ends and the entities mentioned in Clause 2 and Clause 3 of Section I of this Circular have not completed the re-exportation, transfer procedures for cars and motorcycles, the representative agency shall be responsible for completing these procedures within six months from the date the entities mentioned in Clause 2 and Clause 3 of Section I of this Circular conclude their term.

d) Must return the quota book for tax-exempt goods to the competent authority of Vietnam within at least 07 (seven) days from the end of their working period in Vietnam for the entities mentioned in Clause 2 of Section I, and upon expiration of the usage period for the entities mentioned in Clause 3 of Section I.

VI. Implementation Organization

1. This Circular takes effect fifteen days from the date of publication in the Official Gazette.

2. This Circular replaces Joint Circulars No. 04/TTLB dated February 12, 1996, and Joint Circular No. 04BS/TTLB dated October 20, 1996, issued by the Ministry of Trade, Ministry of Foreign Affairs, Ministry of Finance, and General Department of Customs, as well as other related guidance documents.

3. During implementation, the Ministry of Industry and Trade, the Ministry of Foreign Affairs, and the Ministry of Finance will coordinate to promptly address any arising issues and difficulties and annually organize meetings to review experiences in implementing the guidance provided in this Circular./.