Circular No. 118/2009/TT-BTC guiding the importation of used cars for Vietnamese citizens residing abroad who have completed permanent residence registration procedures in Vietnam.

CIRCULAR

Guidelines for importing used passenger cars under the regime of movable property transfer of overseas Vietnamese who have completed permanent residence registration procedures in Vietnam.

of overseas Vietnamese who have completed the permanent residence registration procedures

in Vietnam

 ________________

Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and the Law Amending and Supplementing Certain Articles of the Customs Law No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;

Pursuant to the Government Decree No. 149/2005/NĐ-CP dated December 8, 2005 detailing the implementation of the Law on Export Duties and Import Duties;

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

The Ministry of Finance provides guidelines for importing used passenger cars under the regime of movable property transfer of overseas Vietnamese who have completed permanent residence registration procedures in Vietnam 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.

Article 1. Scope of Regulation

This Circular guides the importation of used passenger cars under the regime of movable property transfer of overseas Vietnamese (referred to as used passenger cars) who have completed permanent residence registration procedures in Vietnam (referred to as being permitted to return home).

Article 2. Scope of Application

Overseas Vietnamese who have completed permanent residence registration procedures in Vietnam (having been issued a permanent resident household registration book in Vietnam) according to the provisions of the Law on Residence, the Government Decree No. 107/2007/NĐ-CP dated June 25, 2007 detailing and guiding the implementation of certain provisions of the Law on Residence, and related guiding documents.

II. SPECIFIC GUIDELINES

Article 3. Conditions for Importing Used Passenger Cars

1. Overseas Vietnamese who are permitted to return home may import one personal used passenger car.

2. The used passenger car must be registered for use in the country of settlement or the country where the overseas Vietnamese work (different from the country of settlement) prior to the completion of the issuance of a permanent resident household registration book in Vietnam for the overseas Vietnamese who are permitted to return home.

3. The used passenger car must comply with the contents stipulated in Clause 2 and Clause 3, Part I, Part II of the Joint Circular No. 03/2006/TTLT-BTM-BGTVT-BTC-BCA dated March 31, 2006 of the Ministries of Industry and Trade, Transport, Finance, and Public Security guiding the importation of used passenger cars carrying fewer than 16 passengers under the Government Decree No. 12/2006/NĐ-CP dated January 23, 2006 detailing the implementation of the Law on Trade regarding international trade activities and foreign agency purchase, sale, processing, and transit of goods.

Article 4. Documents and Procedures for Issuing Import Permit for Used Passenger Cars

1. The application documents for issuing an import permit for used passenger cars include:

- Application form for importing a passenger car (with confirmation of residential address by local authorities): One original copy;

- Passport / Re-entry travel document stamped with entry inspection seal by the immigration management authority at the border gate: One certified copy with the original for verification and comparison;

- Household registration book issued by the Vietnamese Public Security Authority: One certified copy with the original for verification and comparison;

- Vehicle registration certificate or cancellation of vehicle registration certificate issued by the competent authority of the country of origin or the country where the overseas Vietnamese work (different from the country of settlement): One certified Vietnamese translation with the original for verification and comparison;

- Bill of lading: Two copies (one photocopy from the original and one copy; or one original bill of lading marked "copy" and one copy).

2. Procedures for Issuing Import Permit for Used Passenger Cars:

a. The Provincial Customs Department receives the documents specified in Clause 1 of this Article to issue and manage the import permit for used passenger cars for those permitted to return home whose residential addresses are within the jurisdiction of the Provincial Customs Department.

b. In cases where the person permitted to return home has a residential address in a province or city without a customs organization, the returning person should contact the Provincial Customs Department that is convenient to obtain the import permit for used passenger cars.

Article 5. Documents and procedures for importing used motor vehicles

1. The documents for the import procedures of motor vehicles include:

- Import permit for motor vehicles: 02 original copies;

- Bill of lading: 01 copy (stamped with the seal of the Customs Department of the province or city where the import permit for motor vehicles was issued);

- Export declaration / non-trade import declaration: 02 original copies.

2. Procedures for importing used motor vehicles:

a. The import procedures for used motor vehicles are carried out at the Border Gate Customs Sub-department (where the motor vehicle is transported from abroad to the border gate) according to current regulations applicable to used motor vehicles. In particular, Vietnamese citizens residing in neighboring countries are permitted to import motor vehicles through international land border gates.

b. The import procedures for used motor vehicles under the regime of movable property transfer shall be implemented in accordance with current regulations applicable to imported goods not intended for trade purposes and related guiding documents.

Upon completion of the customs clearance procedures for used motor vehicles, the head of the Border Gate Customs Sub-department confirms on the Export declaration / non-trade import declaration and does not issue a certificate of origin for imported motor vehicles; returns to the returning citizen 01 import permit for motor vehicles (with confirmation of the results of the motor vehicle import procedures by the Border Gate Customs Sub-department where the procedures were conducted), 01 Export declaration / non-trade import declaration (the declarant's retained copy).

Article 6. Tax Policy

Used motor vehicles imported under the regime of movable property transfer of Vietnamese citizens residing abroad who are permitted to return home shall be subject to the current tax policy stipulated in the Law on Export Duties, Import Duties, Special Consumption Tax Law, and Value Added Tax Law.

III. IMPLEMENTATION PROVISIONS

Article 7. Effective Date

1. This Circular takes effect 45 days from the date of signature; Repeals Joint Circular No. 27/2001/TTLT/BTM-TCHQ dated December 6, 2001, issued by the Ministry of Trade (now the Ministry of Industry and Trade) and the General Department of Customs guiding the importation of motor vehicles by certain entities via non-trade routes and related guiding documents.

2. The Director of the General Department of Customs directs the Directors of the Customs Departments of provinces and cities to be responsible for organizing management, monitoring, and implementing the guidance contents set forth in this Circular./.