Circular No. 143/2015/TT-BTC on customs procedures and management of automobiles and motorcycles for entities permitted to import or temporarily import for non-commercial purposes

 CIRCULAR

PART I

GENERAL PROVISIONS

Article 1. Scope of Application

Article 1. This Circular regulates customs procedures and management of automobiles and motorcycles for entities permitted to import or temporarily import for non-commercial purposes.

Article 2. Motorcycles include two-wheeled and three-wheeled motorcycles; two-wheeled and three-wheeled motorbikes (hereinafter referred to as motorcycles).

Article 2. Applicability

Clause 1. Overseas Vietnamese with expertise, specialists, skilled workers returning to Vietnam to work for at least one year upon invitation by Vietnamese state agencies.

Clause 2. Foreign experts participating in management and implementation of ODA programs and projects in Vietnam, meeting the conditions for temporary import of automobiles and motorcycles as stipulated in Decision No. 119/2009/QĐ-TTg dated October 1, 2009 of the Prime Minister.

Clause 3. Organizations and individuals importing or temporarily importing automobiles and motorcycles according to provisions of international treaties to which Vietnam is a party.

Clause 4. Other entities importing automobiles and motorcycles for non-commercial purposes as prescribed by relevant laws.

Clause 5. Customs authorities and customs officers shall implement customs procedures and manage automobiles and motorcycles for entities permitted to import or temporarily import for non-commercial purposes.

Clause 6. Vietnamese organizations and individuals receiving transfers of automobiles and motorcycles temporarily imported or imported duty-free under Clauses 1, 2, and 3 of this Article and automobiles imported duty-free under Clause 4 (hereinafter referred to as buyers).

Chapter II

SPECIFIC PROVISIONS

Article 3. Conditions for Importing and Temporarily Importing Automobiles and Motorcycles

Clause 1. For automobiles: To comply with current legal provisions for used automobiles or new automobiles.

2. Article 5 is amended and supplemented as follows:

Point a) Imported or temporarily imported motorcycles must be unused.

Point c) Motorcycles must be types allowed to be registered and operated in Vietnam (except for cases of importing or temporarily importing without registration and operation for display, product presentation, exhibitions, research, and testing).

1. Documents for requesting import permits and temporary import permits

a) A written request for importing or temporarily importing automobiles and motorcycles with confirmation from the managing authority regarding the identity of the applicant (for subjects specified in Clause 1, 2, and 3 of Article 2 of this Circular) or with confirmation from the authorized person of the organization or entity regarding the information in the request (for subjects specified in Clause 4 of Article 2 of this Circular which are organizations or entities) or with confirmation from the police station, ward, town about the permanent residence address (for individuals specified in Clause 4 of Article 2 of this Circular), clearly stating the brand name of the vehicle, model year, year of manufacture, country of manufacture, paint color, chassis number, engine number, engine displacement, condition of the vehicle, and kilometers driven (for used automobiles): one original copy;

b) Passport (for individuals specified in Clause 1, 2, and 3 of Article 2 of this Circular); or Business Registration Certificate, Office Establishment Permit (for Vietnamese and foreign organizations specified in Clause 3 and 4 of Article 2 of this Circular); or Household Register (for Vietnamese individuals specified in Clause 4 of this Circular): one copy;

c) Bill of lading or other transport documents of equivalent value: one copy;

d) Other relevant documents related to imported automobiles or temporarily imported automobiles such as proof of ownership of the vehicle abroad or registration certificate or circulation certificate or cancellation of registration certificate: one certified Vietnamese translation from the original;

đ) Decision or invitation letter from a state agency inviting (for subjects specified in Clause 1 of Article 2 of this Circular): one copy;

e) Confirmation document of foreign experts issued by the project managing authority (for subjects specified in Clause 2 of Article 2 of this Circular): one original copy;

g) Confirmation document of working period, employment period, or expert period issued by the managing authority (for subjects specified in Clause 4 of Article 2 of this Circular who are dispatched to work abroad): one original copy;

h) Notification or confirmation or agreement document from foreign organizations or individuals giving or presenting gifts (for subjects specified in Clause 4 of Article 2 of this Circular receiving gifts from foreign organizations or individuals): one certified Vietnamese translation from the original;

2. Procedure for issuing import permits and temporary import permits for automobiles and motorcycles

a) Responsibilities of the subject requesting temporary import permits or import permits for automobiles and motorcycles:

a.1) Prepare complete documents as stipulated in Clause 1 of this Article;

a.2) Submit the application documents for import permits or temporary import permits for automobiles and motorcycles at the Provincial Customs Department where the subject resides during their stay in Vietnam (for subjects specified in Clause 1, 2, 3, and 4 of Article 2 of this Circular) or at the location of the office of the organization (for organizations specified in Clause 3 and 4 of Article 2 of this Circular). In cases where there is no Provincial Customs Department in the province or city, the subject requesting the permit shall submit the application documents to the Provincial Customs Department managing that province or city.

b) Responsibilities of the Customs Department receiving the application documents for import permits and temporary import permits for automobiles and motorcycles:

b.1) Upon receipt of the application documents for permits from the applicant, immediately check the documents. If the documents are complete and valid, issue a receipt and give one copy to the applicant. If the documents are incomplete or invalid, return the documents and guide the applicant to supplement and complete the documents according to regulations;

b.2) For received documents, the Customs Department will verify the documents and compare them with current regulations related to each subject. If they are valid, proceed to issue the import permit or temporary import permit for automobiles and motorcycles according to regulations. If they are not valid, refuse issuance and provide a written explanation of the reasons, while notifying the customs checkpoint where the vehicle will be imported for supervision and handling according to regulations;

b.3) Within seven working days from the date of receiving all documents, the Provincial Customs Department will issue the import permit or temporary import permit for automobiles and motorcycles. The import permit or temporary import permit for vehicles is valid for thirty days from the date of issuance;

b.4) Each automobile or motorcycle will be issued one set of permits consisting of three copies (according to Model GP/2014/NK/TNK OTO/GM-KNMĐTM issued together with this Circular), two copies given to the organization or individual importing or temporarily importing the vehicle for import procedures, one copy retained for the file.

b) Transport documents or other equivalent transport documents: one copy;

a) Import permit and temporary import permit for automobiles and motorcycles: two original copies;

đ) Power of attorney in accordance with the law of the entity specified in Clause 1, 2, 3, and 4 of Article 2 of this Circular authorizing another organization or individual in Vietnam to handle the import or temporary import procedures (if applicable): one original copy;

c) Customs declaration form for imported goods issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; inspection and supervision of customs; export tax, import tax, and management of taxes for exported and imported goods;

d) Vehicle registration certificate for quality and technical safety inspection and environmental protection of imported motor vehicles (for automobiles): one original copy;

đ) Vehicle registration certificate for quality inspection of imported motorcycles (for motorcycles): one original copy;

e) Power of attorney from the entity specified in Clause 1, 2, 3, and 4 of Article 2 of this Circular authorizing another organization or individual in Vietnam to handle the import and temporary import procedures (if applicable): one original copy.

c) The Customs Sub-Department shall handle the import and temporary import procedures in accordance with the prescribed regulations.

a) Place of procedure

The import and temporary import procedures for automobiles and motorcycles shall be carried out at the Customs Sub-department in accordance with the provisions of the law;

b) The Customs Sub-department handling the import and temporary import procedures shall be responsible for checking and comparing information on the permit with the actual goods. In case the imported goods differ from the information recorded on the permit (except for discrepancies in the number of vehicles), the General Department of Customs of the province or city where the import and temporary import procedures are handled shall send a letter to the General Department of Customs of the province or city that issued the permit (with relevant documents attached). Based on the letter from the General Department of Customs that issued the permit, adjustments to the content of the permit shall be made within five days from the date the General Department of Customs of the province or city receives complete information and documents;

c) The Customs Sub-department handling the import and temporary import procedures shall only clear the goods when there is a certificate of technical safety and environmental quality inspection for imported motor vehicles (for automobiles) and a quality inspection certificate for imported motorcycles from the quality inspection agency, and shall not issue an origin declaration for imported and temporarily imported automobiles and motorcycles;

d) Upon completion of the clearance procedures for automobiles and motorcycles, the Customs Sub-department handling the import and temporary import procedures shall return to the importer or temporary importer:

d.1) One import permit or temporary import permit (with confirmation of the results of the automobile and motorcycle import and temporary import procedures by the Customs Sub-department handling the import procedures);

d.2) One completed customs declaration for import or temporary import (in cases where the declaration is made on a paper customs declaration form) or one printed declaration from the system (in cases where electronic customs procedures are followed), confirmed and stamped by the Customs Sub-department handling the import and temporary import procedures to facilitate subsequent vehicle registration procedures according to regulations;

d.3) In cases where the declaration is made on a paper customs declaration form and the customs authority has not been able to retrieve the import declaration from the system, an additional copy of the declaration with confirmation from the Customs Sub-department handling the import procedures and stamped "for re-export or transfer" shall also be returned to the importer or temporary importer;

d.4) One copy of the result record sheet of the inspection according to the model issued together with Circular No. 38/2015/TT-BTC;

đ) The Customs Sub-department handling the import and temporary import procedures shall confirm and send a copy of the import and temporary import customs declaration to the General Department of Customs of the province or city that issued the import and temporary import permit within five working days from the date of completion of the clearance procedures for monitoring and updating full data on the import and temporary import declarations for automobiles and motorcycles.

Article 6. Tax Policy for Imported Motor Vehicles and Motorcycles

The tax policy for imported motor vehicles and motorcycles shall be implemented according to the current tax policy at the time of importation or temporary importation, as specified for each category.

Article 7. Documents and Procedures for Re-exporting Motor Vehicles and Motorcycles Temporarily Imported Duty-Free

1. Time Limit for Re-exporting Motor Vehicles and Motorcycles:

The subjects specified in Clause 1, 2, and 3 (for personal vehicles) of Article 2 of this Circular shall complete the re-export procedures at least 30 (thirty) days before the end of their work period in Vietnam as confirmed by the managing authority.

2. Documents for re-exporting cars and motorcycles include:

a) A request for re-export: one original copy with confirmation from the managing authority;

b) A copy of the customs declaration form for temporarily imported goods marked with "for re-export or transfer": one copy with confirmation from the Customs Sub-Department handling the temporary import (in cases where the temporary import was declared on paper customs forms and the customs authority has not yet retrieved the temporary import declaration from the system);

d) Certificate of vehicle registration cancellation and license plate return issued by the Public Security Authority: one original copy.

3. Re-export Procedures for Motor Vehicles and Motorcycles

a) The re-export procedures shall be carried out at the Customs Sub-Department at the border gate;

b) Based on the documents stipulated in Clause 2 of this Article, the Customs Sub-Department at the border gate shall carry out the re-export procedures in accordance with regulations;

c) Within five working days from the completion of the re-export procedures, the Customs Department where the re-export procedures were conducted shall issue a notification and send a copy of the completed re-export declaration form to the Customs Department of the province or city that issued the temporary import permit to process the cancellation of the temporary import permit according to regulations.

Article 8. Conditions, Documents, and Procedures for Transferring, Lending, or Giving Away Motor Vehicles and Motorcycles (hereinafter referred to as transferring motor vehicles and motorcycles) Temporarily Imported Duty-Free

1. Time Limit for Transferring Motor Vehicles and Motorcycles

a) The subjects specified in Clause 1, 2, and 3 (for personal vehicles) of Article 2 of this Circular shall complete the transfer procedures at least 30 (thirty) days before the end of their work period in Vietnam as confirmed by the managing authority;

b) The subject specified in Clause 3 (for institutional vehicles) and Clause 4 of Article 2 of this Circular shall complete the transfer procedures before transferring the vehicle to the transferee.

2. Documents for Requesting Transfer of Motor Vehicles and Motorcycles Include:

a) A request for transfer of the vehicle (specifying detailed information about the vehicle and the organization or individual receiving the transfer): one original copy with confirmation from the managing authority regarding the identity of the requester;b) Certificate of vehicle registration cancellation and license plate return issued by the Public Security Authority: one original copy;

c) Confirmation document of the end of the work period in Vietnam issued by the managing authority (for the subjects specified in Clause 1, 2, and 3 of Article 2 of this Circular): one copy;

d) Copy of the customs declaration form for imported goods or temporarily imported goods marked with "for re-export or transfer": one copy with confirmation from the Customs Sub-Department handling the import or temporary import (in cases where the import or temporary import was declared on paper customs forms and the customs authority has not yet retrieved the import declaration from the system);

đ) Import declaration form issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods;

3. Location for Processing Transfer Procedures: Customs Department of the province or city issuing the temporary import permit for motor vehicles and motorcycles.

4. Transfer Procedures for Motor Vehicles and Motorcycles:

a) Responsibilities of the subjects mentioned in Clause 1, 2, 3, and 4 of Article 2 of this Circular:

a.1) Prepare all required documents as stipulated in Clause 2 of this Article.

a.2) Submit the transfer documents as stipulated in Clause 2 of this Article to the Customs Sub-Department under the Customs Department of the province or city issuing the import or temporary import permit;

b) Responsibilities of the Customs Sub-Department handling the transfer of vehicles:

b.1) Check the completeness and validity of the documents and compare them with the provisions of Clause 1 of this Article. If the documents are incomplete, guide the vehicle transferor to complete the documents according to regulations;

b.2) Based on the documents specified in Points d, đ, and e of Clause 2 of this Article and compare them with the actual vehicle to carry out the transfer procedures (including calculating and collecting taxes according to Clause 5 of this Article, except when the transferee is entitled to tax benefits under the law);

Within fifteen days from the date of receipt of the vehicle transfer documents, the Customs Sub-Department shall complete the transfer procedures according to regulations;

b.3) Provide one customs declaration form for imported goods; one copy of the inspection result record sheet according to the model issued together with Circular No. 38/2015/TT-BTC and a tax receipt to the transferor for registration and circulation procedures; or collect a copy of the payment slip for state budget funds paid in cash or check through the state treasury (with confirmation from the state treasury that it has received the money) or a bank payment authorization slip from the transferor;

b.4) Process the cancellation of the temporary import permit according to regulations.

5. Tax Policy for Transferred Motor Vehicles and Motorcycles:

The basis for calculating taxes on transferred motor vehicles and motorcycles is the taxable value, tax rate, and exchange rate at the time of registering a new declaration. Specifically:

a) The taxable value shall be determined according to the legal document regulating the determination of customs value for exported and imported goods;

b) The tax rate for calculating import tax, special consumption tax, and value-added tax shall be applied according to the rates at the time of registering a new declaration.

b) The import tax rate, special consumption tax rate, and value-added tax rate shall be applied according to the tax rate at the time of registering the new declaration form.

Article 9. Conditions, documents, and procedures for the destruction of automobiles of the subjects specified in Clause 2, Article 2 of this Circular.

1. Conditions for the destruction of automobiles

For the subjects specified in Clause 2, Article 2 of this Circular: The vehicle has been involved in an accident, fire, natural disaster, or due to other objective technical reasons cannot be used further.

2. Procedures for the destruction of vehicles shall be carried out in accordance with the regulations of the Ministry of Natural Resources and Environment.

3. Prior to implementing the destruction procedures, the subjects specified in Clause 2, Article 2 of this Circular must submit a document to the Customs Department of the province or city where the temporary import permit for the automobile was issued. The document must clearly state the name, address, person temporarily importing the vehicle, the number, date, and year of the temporary import permit, and the temporary import declaration.

4. The Customs Department of the province or city issuing the temporary import permit for the vehicle shall base on the original Destruction Record according to the regulations of the Ministry of Natural Resources and Environment to compare with relevant information about the vehicle (temporary import permit, temporary import declaration, and destruction conditions) to confirm "the vehicle has been destroyed" and to cancel the temporary import permit for the vehicle according to the regulations.

Chapter III

IMPLEMENTING PROVISIONS

1. The General Department of Customs shall monitor and manage all related information concerning the importation and temporary importation of automobiles and motorcycles by entities permitted to import or temporarily import for non-commercial purposes.

2. Responsibilities of the Customs Department of the province or city issuing permits for the importation and temporary importation of automobiles and motorcycles:

a) Transmitting data on import permits and temporary import permits for automobiles and motorcycles, and information on the cancellation of temporary import permits for automobiles and motorcycles to the General Department of Customs;

b) Monthly compiling and sending to the General Department of Customs the number of automobiles and motorcycles exceeding the re-export or transfer period as stipulated in Clause 1, Article 7, and Clause 1, Article 8 of this Circular;

c) Directing subordinate Customs Branches to handle the transfer of automobiles and motorcycles according to the provisions of this Circular;

d) Carrying out the cancellation of temporary import permits for automobiles and motorcycles.

3. Responsibilities of the Customs Department of the province or city handling the importation, temporary importation, and re-export of automobiles and motorcycles:

a) Directing subordinate Customs Branches to handle the importation, temporary importation, and re-export of automobiles and motorcycles according to the provisions of this Circular;

b) Cooperating with the Customs Department of the province or city issuing import and temporary import permits for automobiles and motorcycles in handling the importation, temporary importation, and re-export of automobiles and motorcycles;

c) Transmitting data on the procedures for the importation and temporary importation of automobiles and motorcycles to the Customs Department of the province or city issuing the import and temporary import permits and the General Department of Customs;

d) Transmitting data on the procedures for the temporary importation and re-export of automobiles and motorcycles to the Customs Department of the province or city issuing the import permits.

Article 11. Effective Date

1. This Circular takes effect from October 26, 2015.

2. This Circular abolishes:

a) Circular No. 02/2001/TT-TCHQ dated May 29, 2001 of the General Department of Customs on customs procedures and management of automobiles and motorcycles imported or temporarily imported under non-commercial regimes;

b) Circular No. 16/2008/TT-BTC dated February 13, 2008 of the Ministry of Finance guiding the importation and temporary importation of two-wheeled motorcycles not for commercial purposes;

c) Circular No. 215/2010/TT-BTC dated December 29, 2010 of the Ministry of Finance amending and supplementing some contents at Point 1, Section II of Circular No. 16/2008/TT-BTC dated February 13, 2008 of the Ministry of Finance guiding the importation and temporary importation of two-wheeled motorcycles not for commercial purposes.

3. During implementation, if the related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents from the date such documents take effect.