Decision No. 14/2021/QĐ-TTg Amending and supplementing certain articles of Decision No. 53/2013/QĐ-TTg dated September 13, 2013 of the Government Chairman on temporary importation, re-exportation, destruction, and transfer of motor vehicles and two-wheeled motorcycles with engines for subjects enjoying privileges and immunities in Vietnam.

Pursuant to …;
Hanoi, March 26, 2021
Amending and supplementing some articles of Decision No. 53/2013/QĐ-TTg dated September 13, 2013 of the Prime Minister on temporary importation, re-exportation, destruction, and transfer of motor vehicles and motorcycles with engines for beneficiaries enjoying privileges and immunities in Vietnam
On the basis of Decree No. 73/CP dated July 30, 1994 of the Government detailing the implementation of the Ordinance on privileges and immunities for diplomatic missions, consular posts, and representative offices of international organizations in Vietnam;
On the basis of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Law on Export Duties and Import Duties;

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Ordinance on privileges and immunities for diplomatic missions, consular posts, and representative offices of international organizations in Vietnam dated August 23, 1993;

The Prime Minister issues this Decision amending and supplementing some articles of Decision No. 53/2013/QĐ-TTg dated September 13, 2013 of the Prime Minister on temporary importation, re-exportation, destruction, and transfer of motor vehicles and motorcycles with engines for beneficiaries enjoying privileges and immunities in Vietnam.

Article 1. Amending and supplementing some articles of Decision No. 53/2013/QĐ-TTg dated September 13, 2013 of the Prime Minister on temporary importation, re-exportation, destruction, and transfer of motor vehicles and motorcycles with engines for beneficiaries enjoying privileges and immunities in Vietnam

Pursuant to Decree No. 69/2018/NĐ-CP dated May 15, 2018 of the Government detailing certain provisions of the Law on Foreign Trade Management;

At the proposal of the Minister of Finance;

"Article 4. Conditions for temporary importation of motor vehicles and motorcycles tax-free

1. The subject mentioned in Clause 1, Article 2 of this Decision shall be entitled to temporarily import motor vehicles and motorcycles tax-free, exempt from special consumption tax and value-added tax in accordance with relevant laws on taxation after being granted temporary import standards by the Ministry of Foreign Affairs in the tax exemption quota book as prescribed by law.

a) Amending and supplementing Point c Clause 2 as follows:

2. The subjects mentioned in Clauses 2 and 3, Article 2 of this Decision shall be entitled to temporarily import motor vehicles and motorcycles tax-free, exempt from special consumption tax and value-added tax in accordance with relevant laws on taxation if they meet the following conditions:

a) For the subject mentioned in Clause 2, Article 2 of this Decision: having at least 18 months of service at a diplomatic mission, consular post, or representative office of an international organization based in Vietnam enjoying privileges and immunities since the date the subject was issued an identity card by the Ministry of Foreign Affairs, with at least 12 months remaining of service in Vietnam as recorded on the identity card issued by the Ministry of Foreign Affairs;

b) For the subject mentioned in Clause 3, Article 2 of this Decision: having at least 12 months of service at a diplomatic mission, consular post, or representative office of an international organization based in Vietnam enjoying privileges and immunities since the date the subject was issued an identity card by the Ministry of Foreign Affairs, with at least 9 months remaining of service in Vietnam as recorded on the identity card issued by the Ministry of Foreign Affairs;

c) Being granted temporary import standards in the tax exemption quota book as prescribed by law

In the case where a successor requests the temporary importation of motor vehicles and motorcycles, the Ministry of Foreign Affairs will only issue temporary import standards in the tax exemption quota book upon notification from the customs authority that the predecessor has completed the procedures for re-exportation or destruction of the motor vehicle or motorcycle, or that the buyer has completed the transfer procedures according to regulations for the transferred motor vehicle from the predecessor.

In the case where a successor receives a transfer of a motor vehicle from a predecessor, the Ministry of Foreign Affairs will issue temporary import standards in the tax exemption quota book when the predecessor's temporarily imported motor vehicle has not yet completed the transfer procedures according to regulations. The Ministry of Foreign Affairs will record information about the predecessor's identity card (ID number, full name, position, agency, validity period) and information about the predecessor's vehicle (type of vehicle, year of manufacture, country of manufacture, chassis number, engine number, temporary import certificate number and date) in the tax exemption quota book.

3. In the case where the subjects mentioned in Clauses 1, 2, and 3, Article 2 of this Decision temporarily import motor vehicles and motorcycles from abroad or receive transfers of motor vehicles from other beneficiaries enjoying privileges and immunities in Vietnam, when applying for a temporary import certificate, the vehicle owner must submit proof of ownership of the vehicle as guided by the Ministry of Finance to the customs authority.

4. The subjects mentioned in Clauses 1, 2, and 3, Article 2 of this Decision may temporarily import motor vehicles and motorcycles tax-free to replenish their quota in the following cases:

a) For the subject mentioned in Clause 1, Article 2 of this Decision after completing the procedures for re-exportation, destruction, or transfer of the motor vehicle or motorcycle;

b) For the subjects mentioned in Clauses 2 and 3, Article 2 of this Decision after completing the procedures for re-exportation or destruction of the motor vehicle or motorcycle due to accidents, natural disasters, or technical reasons beyond their control and still having at least 9 months remaining of service in Vietnam as recorded on the identity card issued by the Ministry of Foreign Affairs from the date of completion of the re-exportation or destruction procedures.

5. If the subjects mentioned in Clauses 1, 2, and 3, Article 2 of this Decision temporarily import used motor vehicles including those imported from abroad and those imported as movable property, they must comply with the regulations on importing used motor vehicles as stipulated in Decree No. 69/2018/NĐ-CP dated May 15, 2018 of the Government detailing certain provisions of the Law on Foreign Trade Management.

6. Used motorcycles may not be temporarily imported."

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

6. Prohibited from temporarily importing used motorcycles.

2. Amending and supplementing Clause 2 Article 5 as follows:

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

a) The subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision shall be obligated to use temporarily imported automobiles and motorcycles for their intended purposes and comply with current Vietnamese laws; they may not authorize the use of vehicles bearing diplomatic or foreign license plates for individuals who do not enjoy privileges or immunities; the hiring of Vietnamese drivers shall be carried out in accordance with the provisions of the law.

b) The subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision, upon completion of their term of service in Vietnam, shall be obligated to complete procedures for the recovery of vehicle registration certificates and license plates, re-exportation or destruction of automobiles and motorcycles, and procedures related to selling, giving, presenting, or transferring (hereinafter referred to collectively as transferring) temporarily imported tax-exempt automobiles in accordance with the provisions of the law.

In cases where re-exportation or transfer or destruction of automobiles cannot be completed in time, or re-exportation or destruction of motorcycles cannot be completed in time, the subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision must authorize their place of work to carry out procedures for re-exportation or destruction of automobiles and motorcycles or procedures related to the transfer of automobiles. The authorization letter shall state that the vehicle will be kept in its original condition at the authorized agency's premises, and the authorized agency shall be responsible for completing procedures for re-exportation or destruction of automobiles and motorcycles or implementing procedures related to the transfer of automobiles.

3. Amend and supplement Article 9 as follows:

Article 9. Transfer of Temporarily Imported Automobiles

1. Conditions regarding the period of use of automobiles:

a) For the subjects mentioned in Clause 1 of Article 2 of this Decision: have used the vehicle for at least 24 months from the date of issuance of the vehicle registration certificate and license plate;

b) For the subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision:

Have used the vehicle for at least 12 months from the date of issuance of the vehicle registration certificate and license plate; or the subject who ends their term of service in Vietnam or receives an urgent assignment before the end of their term of service in Vietnam.

2. At the time of transfer, if the year of manufacture of the vehicle exceeds five years, the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision may transfer the vehicle to other subjects enjoying privileges or immunities in Vietnam or other subjects in Vietnam provided that at the time of transfer, the vehicle's safety and environmental inspection certificate remains valid or the vehicle has been confirmed by the inspection authority to still meet technical standards for circulation.

3. When the subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision carry out the transfer of vehicles, the agency where the subject works shall send a diplomatic note to the Ministry of Foreign Affairs (Department of State Ceremonies) committing that the subject will not temporarily import tax-exempt automobiles to replace the vehicle being transferred during the remaining term of service in Vietnam.

4. Tax and fee policies for temporarily imported automobiles undergoing transfer in Vietnam:

a) Apply tax and fee policies for used imported vehicles according to the provisions of the law on taxes and fees at the time of registering the customs declaration form to complete the transfer procedure.

b) The buyer of the automobile from the subjects mentioned in Clauses 1, 2, and 3 of this Decision shall be responsible for declaring and paying all types of taxes and fees (if applicable) in accordance with the provisions of the law on import duties, value-added tax, special consumption tax, fees, and charges.

5. Procedures for transferring temporarily imported automobiles:

a) The subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision shall be responsible for completing procedures for the recovery of vehicle registration certificates and license plates; notifying the Ministry of Foreign Affairs (Department of State Ceremonies) and the customs authority about the transfer of the vehicle.

b) The buyer of the automobile from the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision shall be responsible for declaring and paying all types of taxes and fees (if applicable) in accordance with the provisions of the law on import duties, value-added tax, special consumption tax, fees, and charges.

c) The customs authority shall carry out the transfer procedures for the vehicle and notify the subjects specified in Clauses 1, 2, and 3 of Article 2 of this Decision, the Ministry of Public Security (Traffic Police Department), and the Ministry of Foreign Affairs (Department of State Ceremonies) that the vehicle has completed the transfer procedures.

4. Supplement Article 9a as follows:

Article 9a. Provisions on Management of Temporarily Imported Tax-Exempt Automobiles of Subjects Enjoying Privileges and Immunities in Vietnam That Have Been Sold, Given, Presented, or Transferred to Other Organizations or Individuals in Vietnam but Have Not Completed the Transfer Procedures According to the Law

1. Temporarily imported tax-exempt automobiles of subjects enjoying privileges and immunities in Vietnam that have been sold, given, presented, or transferred to other organizations or individuals in Vietnam but have not completed the transfer procedures according to the law and are included in the list announced by the Ministry of Finance (hereinafter referred to as vehicles without completed transfer procedures), specifically:

a) For vehicles of the subjects specified in Clause 1 of Article 2 of this Decision: vehicles listed by diplomatic missions, consular offices, or representative offices of international organizations (hereinafter referred to collectively as representative offices) located in Vietnam and confirmed by the Ministry of Foreign Affairs of Vietnam as no longer under management or use;

b) For vehicles of the subjects specified in Clauses 2 and 3 of Article 2 of this Decision: vehicles listed by diplomatic missions where the individual enjoying privileges or immunities worked and confirmed by the Ministry of Foreign Affairs of Vietnam that these individuals have ended their term of service in Vietnam and did not authorize their place of work to manage the transfer, re-exportation, or destruction of the vehicle.

2. The person currently managing and using the vehicle shall complete procedures for the recovery of vehicle registration certificates and license plates and the transfer of the vehicle according to this Decision and the regulations of the Ministry of Finance and the Ministry of Public Security.

3. Responsibilities of the Ministry of Finance:

a) Take the lead in guiding and handling temporarily imported tax-exempt automobiles without completed transfer procedures as stipulated in Clause 1 of this Article;

b) Conduct a review and provide the Ministry of Foreign Affairs with a list of temporarily imported tax-exempt automobiles of privileged and exempted subjects that were temporarily imported before Decision No. 10/2018/QĐ-TTg dated March 1, 2018 of the Prime Minister took effect.

c) On the basis of current regulations, guide and instruct customs authorities to implement the transfer procedures for vehicles as stipulated in Clause 1 of this Article; do not monitor or manage vehicles that have completed the transfer procedures as prescribed;

d) Announce the list of vehicles that have not completed the transfer procedures as stipulated in Clause 1 of this Article to the Ministry of Foreign Affairs, the Ministry of Public Security, and the Ministry of Transport;

đ) Announce to the Ministry of Foreign Affairs the list of vehicles that the customs authority no longer monitors or manages as stipulated in Point c of this Clause;

4. Responsibilities of the Ministry of Foreign Affairs:

a) Work with representative agencies to have the representative agencies confirm the number of vehicles no longer managed or used (for official vehicles) and the number of vehicles belonging to individuals within these representative agencies who have completed their term of service in Vietnam and have not authorized the agency where they worked to manage the transfer, re-export, or destruction of the vehicle;

b) Notify the Ministry of Finance (General Department of Customs) the list of vehicles that have not completed the transfer procedures as stipulated in Clause 1 of this Article; the list of vehicles belonging to representative agencies that have closed in Vietnam;

c) Notify representative agencies the list of vehicles that the customs authority no longer monitors or manages as stipulated in Point đ of Clause 3 of this Article;

d) Coordinate with the Ministry of Finance (General Department of Customs) during the process of handling vehicles;

5. Responsibilities of the Ministry of Public Security:

a) Conduct a review of information on individuals named on the vehicle registration certificate for vehicles that have not completed the transfer procedures and transfer it to the Ministry of Finance;

b) Direct traffic police units to enforce traffic laws through patrols, inspections, and traffic control; direct traffic; register vehicles; investigate and resolve traffic accidents, when discovering vehicles participating in traffic that have not completed the transfer procedures as reported by the Ministry of Finance, handle violations according to the provisions of the law;

In cases where the individual managing or using the vehicle can prove the origin of the vehicle (ownership documents or legal origin documents), guide the individual managing or using the vehicle to complete the procedure for revoking the vehicle registration certificate and license plate at the public security agency and proceed to the General Department of Customs in the nearest province or city to complete the transfer procedures as prescribed;

c) Coordinate with the Ministry of Finance during the process of handling vehicles;

6. Responsibilities of the Ministry of Transport:

a) Direct inspection agencies to suspend vehicle inspections for vehicles that have not completed the transfer procedures as reported by the Ministry of Finance;

b) Guide individuals managing or using the vehicle to go to the public security agency to complete the procedure for revoking the vehicle registration certificate and license plate and proceed to the General Department of Customs in the nearest province or city to complete the transfer procedures as prescribed;

c) Coordinate with the Ministry of Finance during the process of handling vehicles;

7. Documents for Vehicle Transfer:

a) A customs declaration form according to the specified information or model prescribed by the Minister of Finance;

b) Certificate of vehicle registration cancellation and license plate issued by the public security agency: one original copy;

c) Other relevant documents related to the transferred vehicle (if any)."

Article 2. Effective Date

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

2. Repeal Decision No. 10/2018/QĐ-TTg dated March 1, 2018 of the Prime Minister.

3. During implementation, if related documents referred to in this Decision are amended, supplemented, or replaced, implementation shall be carried out according to the amended, supplemented, or replaced documents.

4. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and municipal People's Committees directly under the central government, and related agencies, organizations, and individuals are responsible for implementing this Decision.