Circular No. 16/2008/TT-BTC guiding the importation and temporary importation of two-wheeled motorcycles not for commercial purposes

CIRCULAR

Guidelines for the importation and temporary importation of two-wheeled motorcycles not for commercial purposes

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Pursuant to the Customs Law dated September 26, 2001 and the Law Amending and Supplementing Certain Articles of the Customs Law dated June 14, 2005;

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

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 Posts, and International Organization Representative Offices in Vietnam;

Pursuant to Decision No. 210/1999/QĐ-TTg dated October 27, 1999 of the Prime Minister regarding certain policies for overseas Vietnamese;

Pursuant to Decision No. 211/1999/QĐ-TTg dated October 31, 1999 of the Prime Minister promulgating the regulations for foreign experts implementing ODA programs and projects in Vietnam;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, authorities, and organizational structure of the Ministry of Finance;

The Ministry of Finance provides guidelines for the importation and temporary importation of two-wheeled motorcycles not for commercial purposes as follows:

I. General Provisions

2. Applicability:

1.1. This Circular guides the importation and temporary importation of two-wheeled motorcycles not for commercial purposes (one motorcycle), with the second motorcycle and onwards not falling within the scope of this Circular.

1.2. Two-wheeled motorcycles include two-wheeled motorbikes with engine displacement under 50 cm³, and two-wheeled motorcycles with engine displacement from 50 cm³ or more.

- Two-wheeled motorcycles fall under commodity code 8711 in the Tariff of Import and Export Duties (effective with this Circular).

2. Scope of application:

2.1. All agencies, organizations, and individuals may import and temporarily import new two-wheeled motorcycles not for commercial purposes.

2.2. The following subjects may import and temporarily import used two-wheeled motorcycles according to the regime of movable assets transfer (two-wheeled motorcycles produced within a maximum period of three years prior to the date of importation):

a) Agencies, organizations, and individuals enjoying diplomatic privileges and immunities;

b) Individuals benefiting from tax policy incentives as prescribed by the Vietnamese State;

c) Individuals who are overseas Vietnamese permitted to return to settle in Vietnam;

d) Vietnamese citizens dispatched by state agencies (including the National Assembly, the Government, the Supreme People's Procuracy, the Supreme People's Court, Ministries, agencies at ministerial level, provincial People's Committees) to work abroad for a term of three years or more (excluding those going for study or labor).

3. Tax Policy:

The importation and temporary importation of two-wheeled motorcycles shall be carried out in accordance with the current tax policy applicable to specific subjects.

II. Regulations on Importation and Temporary Importation of Two-Wheeled Motorcycles

1. Customs Documents:

1.1. Non-commercial export/import declaration form: two original copies.

1.2. Transport document: two copies;

1.3. Application for importation and temporary importation of two-wheeled motorcycles and related documents as prescribed for specific subjects (such as diplomatic notes requesting and related ownership documents for two-wheeled motorcycles of agencies, organizations, and individuals enjoying diplomatic privileges and immunities as stipulated in Decree No. 73/CP dated July 30, 1994 of the Government; confirmation documents issued by Vietnamese state agencies inviting overseas Vietnamese to return to work as stipulated in Decision No. 210/1999/QĐ-TTg dated October 27, 1999 of the Prime Minister, confirmation documents as ODA experts as stipulated in Decision No. 211/1999/QĐ-TTg dated October 31, 1999 of the Prime Minister...);

1.4. For the subjects mentioned in Points 2.2.c and 2.2.d of Part I of this Circular, if importing used two-wheeled motorcycles, they must supplement the following documents:

- Application for importation of two-wheeled motorcycles with confirmation of residential address by local authorities (for the subject mentioned in Point 2.2.c) or confirmation of completion of work term by the managing agency (for the subject mentioned in Point 2.2.d);

- Decision of state agencies dispatching to work abroad (for the subject mentioned in Point 2.2.d): one certified copy with the original for verification;

- Decision or Notification of the Public Security Agency allowing overseas Vietnamese to return to settle in Vietnam (for the subject mentioned in Point 2.2.c as stipulated in Decision No. 875/TTg dated November 21, 1996 of the Prime Minister; in cases where the Public Security Agency issues a Return Permit): one certified copy with the original for verification;

- Vietnamese passport or substitute documents valid for permanent residence (for the subject mentioned in Point 2.2.c as stipulated in Circular No. 06/2007/TT-BCA-C11 dated July 1, 2007 of the Ministry of Public Security guiding the implementation of certain provisions of the Residence Law) stamped with entry inspection seal by the immigration management authority at the border gate (in cases where the Public Security Agency does not issue a Return Permit according to the Residence Law): one copy with the original for verification;

- Passport: one copy with the original for verification;

- Household registration book issued by the Vietnamese Public Security Agency: one certified copy with the original for verification;

- Documents proving permanent residency or indefinite residency abroad (for the subject mentioned in Point 2.2.c as stipulated in Circular No. 06/2007/TT-BCA-C11 dated July 1, 2007 of the Ministry of Public Security): one certified translation;

- Documents proving personal ownership of the two-wheeled motorcycle such as vehicle registration certificate or confirmation of vehicle registration cancellation issued by the competent authority of the country of origin, driver's license (as prescribed by the country of origin - if any): one copy with a certified Vietnamese translation;

2. Customs Procedures:

- The Customs Office under the provincial or municipal level shall accept customs documents to issue and manage permits for subjects with residential addresses within the province or city where the Customs Office is headquartered. If the subject is located in a province or city without a Customs organization, they should request the Customs Office in a convenient province or city to issue the permit.

- Import and temporary import procedures for two-wheeled motorcycles shall be carried out at the Border Gate Customs Sub-Office.

3. Subjects mentioned in points 2.2.c and 2.2.d shall send used two-wheeled motorcycles back to their home country before completing departure formalities and sending from the very country where the subjects reside, work, or serve as experts.

4. Upon completion of clearance procedures for two-wheeled motorcycles, the Customs authority shall confirm on the Export/Non-trade Import Customs Declaration Form and will not issue an Origin Declaration Form for imported or temporarily imported two-wheeled motorcycles not intended for commercial purposes.

III. VIOLATION HANDLING

Any violation of the provisions set forth in this Circular shall be dealt with according to the current laws.

IV. IMPLEMENTATION

1. This Circular shall take effect fifteen days after its publication in the Official Gazette.

2. Subjects who are agencies, organizations, or individuals entitled to diplomatic privileges and immunities as stipulated in Joint Circular No. 03/2007/TTLT-BCT-BTC-BNG dated October 15, 2007, issued by the Ministry of Industry and Trade, Ministry of Finance, and Ministry of Foreign Affairs guiding the temporary importation, importation, or tax-free purchase in Vietnam, export, re-export, transfer, and destruction of items necessary for work and living needs of Diplomatic Missions, Consular Posts, and International Organization Representative Offices enjoying privileges and immunities in Vietnam when temporarily importing or purchasing tax-free two-wheeled motorcycles in Vietnam shall comply with the provisions of this Circular and related documents.

3. The Director General of the General Department of Customs shall instruct the Directors of Provincial and Municipal Customs Offices to organize management, monitoring, and implementation of procedures for the importation and temporary importation of two-wheeled motorcycles.

4. Heads of units under the Ministry of Finance, the Director General of the General Department of Customs, and relevant agencies, organizations, and individuals shall be responsible for implementing this Circular./