Decree No. 161/HĐBT stipulates on the importation and re-exportation of automobiles and necessary items for the operational and living needs of foreign representative agencies in the Socialist Republic of Vietnam.

 

DECREE

DECISION NO. 161-HĐBT OF AUGUST 27, 1987 ISSUED BY THE STATE COUNCIL ON THE IMPORT AND RE-EXPORT OF MOTOR VEHICLES AND NECESSARY ITEMS FOR THE OPERATIONAL NEEDS AND LIVING REQUIREMENTS OF FOREIGN REPRESENTATIVE AGENCIES IN THE SOCIALIST REPUBLIC OF VIETNAM

THE COUNCIL OF MINISTERS

Pursuant to the Law on the Organization of the Council of Ministers dated July 4, 1981;
BASED ON THE CUSTOMS REGULATIONS ISSUED BY THE STATE COUNCIL ACCOMPANIED WITH THE DECREES NO. 3-CP OF FEBRUARY 27, 1960;
TO CREATE FAVORABLE CONDITIONS AND MEET THE NEEDS OF WORK AND LIVING OF FOREIGN REPRESENTATIVE AGENCIES AND FOREIGNERS IN THE SOCIALIST REPUBLIC OF VIETNAM;
CONSIDERING THE PROPOSAL OF THE DIRECTOR GENERAL OF THE CUSTOMS GENERAL DEPARTMENT AND THE OPINION OF THE MINISTRY OF FOREIGN AFFAIRS,

DECREE:

Article 1. NOW WE REGULATE THE IMPORT AND RE-EXPORT OF MOTOR VEHICLES AND NECESSARY ITEMS FOR THE OPERATIONAL NEEDS AND LIVING REQUIREMENTS OF FOREIGN REPRESENTATIVE AGENCIES AND FOREIGNERS IN THE SOCIALIST REPUBLIC OF VIETNAM.

THE FOLLOWING OBJECTS ARE PERMITTED TO IMPORT AND RE-EXPORT MOTOR VEHICLES AND NECESSARY ITEMS FOR THE OPERATIONAL NEEDS AND LIVING REQUIREMENTS (ATTACHED LIST):

1. FOREIGN DIPLOMATIC MISSIONS IN THE SOCIALIST REPUBLIC OF VIETNAM AND INTERNATIONAL ORGANIZATIONS WITH HEADQUARTERS IN VIETNAM ENJOYING DIPLOMATIC IMMUNITIES AND PRIVILEGES AS PROVIDED BY THE STATE COUNCIL OF THE SOCIALIST REPUBLIC OF VIETNAM.

2. DIPLOMATIC PERSONNEL OF FOREIGN DIPLOMATIC MISSIONS AND STAFF OF INTERNATIONAL ORGANIZATIONS IN THE SOCIALIST REPUBLIC OF VIETNAM WHO HAVE ENTERED INTO AGREEMENTS (INCLUDING FAMILY MEMBERS ACCOMPANYING THEM).

3. ADMINISTRATIVE TECHNICAL STAFF AND SERVICE PERSONNEL OF THE AGENCIES MENTIONED IN POINT 1 OF THIS ARTICLE AND FAMILY MEMBERS WHO ARE NOT VIETNAMESE CITIZENS AND HAVE BEEN CONFIRMED AS "RESIDENTS".

Article 2.

1. ITEMS FROM NUMBER 1 TO 3 IN THE ATTACHED LIST ARE PERMITTED TO BE IMPORTED FOR LONG-TERM USE FOR OPERATIONAL NEEDS AND LIVING REQUIREMENTS AND MUST BE RE-EXPORTED.

2. ITEMS FROM NUMBER 6 TO 8 IN THE ATTACHED LIST ARE PERMITTED TO BE IMPORTED EVERY THREE MONTHS FOR CONSUMPTION PURPOSES AND MAY NOT BE TRANSFERRED IN VIETNAM.

3. THE QUANTITY OF MOTOR VEHICLES AND OTHER ITEMS FOR OPERATIONAL NEEDS AND LIVING REQUIREMENTS OF EACH OBJECT MENTIONED IN ARTICLE 1 IS DEFINED IN THE ATTACHED LIST.

Article 3.

1. THE OBJECTS MENTIONED IN ARTICLE 1, WHEN IMPORTING NECESSARY ITEMS FOR OPERATIONAL NEEDS AND LIVING REQUIREMENTS (EVEN IF THEY ARE NOT LISTED IN THE ATTACHED LIST), MUST APPLY FOR PERMISSION FROM THE CUSTOMS GENERAL DEPARTMENT. IF THE IMPORT LICENSE IS GRANTED THEN:

a. THE OBJECTS MENTIONED IN POINTS 1 AND 2 OF ARTICLE 1, WHEN IMPORTING NECESSARY ITEMS FOR OPERATIONAL NEEDS AND LIVING REQUIREMENTS, ARE EXEMPT FROM NON-TRADE IMPORT TAX BUT MUST PAY OTHER FEES.

b. THE OBJECTS MENTIONED IN POINT 3 OF ARTICLE 1, DURING THE FIRST 12 MONTHS AFTER ARRIVAL IN VIETNAM (COUNTING FROM THE DATE OF FIRST ENTRY), WHEN IMPORTING NECESSARY ITEMS FOR OPERATIONAL NEEDS AND LIVING REQUIREMENTS, ARE EXEMPT FROM NON-TRADE IMPORT TAX BUT MUST PAY OTHER FEES. SPECIFICALLY, REGARDING MOTOR VEHICLES (REGARDLESS OF THE TIME OF IMPORTATION), THEY MUST PAY NON-TRADE IMPORT TAX AND OTHER FEES.

2. ITEMS CARRIED PERSONALLY ONLY REQUIRE PROCEDURES AT THE PORT CUSTOMS. SPECIFICALLY, FOREIGN BRAND CIGARETTES LISTED IN THE ATTACHED LIST, EACH PERSON IS ALLOWED TO CARRY 5 PACKS (EACH PACK CONTAINS 10 BUNDLES; EACH BUNDLE CONTAINS 20 CIGARETTES) UPON ENTRY. IF MORE THAN 5 PACKS ARE CARRIED, THE REMAINING CIGARETTES AND OTHER NECESSARY ITEMS WILL BE COUNTED AGAINST THE STANDARDS LISTED IN THE ATTACHED LIST.

3. NECESSARY ITEMS FOR OPERATIONAL NEEDS AND LIVING REQUIREMENTS (EXCEPT THOSE PROHIBITED FROM IMPORTATION THROUGH NON-TRADE CHANNELS ACCORDING TO THE LIST ISSUED BY THE CUSTOMS GENERAL DEPARTMENT ACCOMPANIED WITH DECISION NO. 516-TCHQ/PC OF APRIL 17, 1987 AND NOT LISTED IN THE ATTACHED LIST OF THIS DECREE) MUST APPLY FOR PERMISSION IN WRITING FROM THE CUSTOMS GENERAL DEPARTMENT (ACCOMPANIED BY A DETAILED LIST) AND COMPLETE CUSTOMS PROCEDURES. IF THE LICENSE IS GRANTED, THEY MUST COMPLY WITH THE PROVISIONS OF POINT 1 ABOVE.

Article 4. WHEN RE-EXPORTING ITEMS FROM NUMBER 1 TO 5 IN THE ATTACHED LIST:

1. THE OBJECTS MENTIONED IN POINTS 1 AND 2 OF ARTICLE 1 ARE EXEMPT FROM NON-TRADE EXPORT TAX BUT MUST PAY OTHER FEES.

2. THE OBJECTS MENTIONED IN POINT 3 OF ARTICLE 1:

- IF TAX WAS PAID UPON IMPORTATION, THEY ARE NOW EXEMPT FROM NON-TRADE EXPORT TAX BUT MUST PAY OTHER FEES.

- IF NO TAX WAS PAID UPON IMPORTATION, THEY MUST PAY NON-TRADE EXPORT TAX (EXCEPT ITEMS IMPORTED WITHIN 12 MONTHS FROM THE START OF THEIR DUTY IN VIETNAM) AND OTHER FEES.

3. AFTER RE-EXPORTATION, THE ABOVE OBJECTS ARE PERMITTED TO IMPORT SUPPLEMENTARY ITEMS TO MEET THE QUANTITIES LISTED IN THE ATTACHED LIST.

Article 5. THE OBJECTS MENTIONED IN ARTICLE 1, IF PURCHASING ITEMS FROM NUMBER 1 TO 5 IN THE ATTACHED LIST OR SIMILAR ITEMS (REFRIGERATORS, WASHING MACHINES) FROM DOMESTIC STORES THAT SELL FOREIGN CURRENCY, WITH VALID INVOICES, ARE PERMITTED TO EXPORT SUCH ITEMS WITHOUT NON-TRADE EXPORT TAX BUT MUST PAY OTHER FEES. THIS PROVISION ALSO APPLIES TO ITEMS PURCHASED WITH VIETNAMESE DONG (SUCH AS EXCHANGE FUNDS FROM THE STATE BANK OF VIETNAM, SALARY, SUBSIDIES, ETC.) FROM DOMESTIC TRADING STORES.

Article 6.

1. THE OBJECTS MENTIONED IN ARTICLE 1 ARE NOT PERMITTED TO TRANSFER ITEMS IMPORTED AT WILL IN VIETNAM; IN SPECIAL CASES WITH GENUINE REASONS, IF THEY WANT TO TRANSFER ITEMS LISTED IN THE ATTACHED LIST FROM NUMBER 1 TO 5, THEY MUST OBTAIN A LETTER OF REQUEST FROM THE CUSTOMS GENERAL DEPARTMENT THROUGH THE DIPLOMATIC SERVICE DEPARTMENT OF THE MINISTRY OF FOREIGN AFFAIRS OF THE SOCIALIST REPUBLIC OF VIETNAM. IF TRANSFER IS PERMITTED, IT CAN ONLY BE TO THE DIPLOMATIC SERVICE DEPARTMENT AND THE PRICE SHALL BE AGREED UPON BY BOTH PARTIES. (SPECIFICALLY, THE TRANSFER OF MOTOR VEHICLES IS REGULATED IN ARTICLE 7 BELOW).

2. THE TAX REGIME FOR THE TRANSFER OF SUCH ITEMS IS AS FOLLOWS:

a. THE OBJECTS MENTIONED IN POINTS 1 AND 2 OF ARTICLE 1, IF PERMITTED TO TRANSFER, ARE EXEMPT FROM NON-TRADE IMPORT TAX BUT MUST PAY OTHER FEES.

b. THE OBJECTS MENTIONED IN POINT 3 OF ARTICLE 1, IF PERMITTED TO TRANSFER, MUST:

- PAY NON-TRADE IMPORT TAX (IF NOT PAID UPON IMPORTATION) AND OTHER FEES.

- No need to pay import duties on non-trade goods (if already paid upon importation), but must pay other fees.

Article 7. In special cases where there are valid reasons for the subjects mentioned in Article 1 to transfer vehicles, they must comply with the following conditions:

1. The vehicle owner has completed their term of service or must return to their home country before the end of their term of service in Vietnam or the vehicle has been used in Vietnam for three years or more (counting from the date of receiving the vehicle).

2. If the subjects mentioned in Points 1 and 2 of Article 1 are permitted to transfer vehicles to each other, they are exempted from tax but must pay other fees; if permitted to transfer vehicles to the subjects mentioned in Point 3 of Article 1, the buyer must pay taxes and other fees.

3. If the subjects mentioned in Point 3 of Article 1 are permitted to transfer vehicles to each other or to the subjects mentioned in Points 1 and 2 of Article 1, then:

a. If taxes were already paid upon importation, they are exempted from import duties on non-trade goods but must pay other fees.

b. If taxes were not paid upon importation, they must pay import duties on non-trade goods and other fees.

4. After transferring vehicles, the subjects mentioned in Article 1 are allowed to temporarily import replacement vehicles without exceeding the quantity specified in the list. For individuals, replacement vehicles can only be imported when their working period in Vietnam exceeds six months.

5. Foreign diplomatic missions or foreign individuals permitted to use transferred vehicles in Vietnam must include these vehicles in the quantitative standards listed in the list.

6. If the subjects mentioned in Point 1 wish to transfer vehicles to the Vietnamese side, they may only transfer them to the Diplomatic Service Bureau. Regarding the principle of taxation and fees in this case:

a. If the vehicles belong to the subjects mentioned in Points 1 and 2 of Article 1, they are exempted from tax but must pay other fees.

b. If the vehicles belong to the subjects mentioned in Point 3 of Article 1, the provisions of Point 3 of this Article shall apply.

Article 8.

1. All foreign agencies and individuals residing in Vietnam who are not specified in this Decree when importing, exporting, and transferring vehicles in the Socialist Republic of Vietnam must pay customs duties and other fees.

2. Individuals from neighboring countries permitted to enter the Socialist Republic of Vietnam by road (for work, sightseeing, tourism) for a short period, if they wish to bring personal cars for use, must obtain permission from the Vietnamese Customs Authority under the condition that they must take the same car out of the Socialist Republic of Vietnam when leaving.

3. Other foreigners temporarily staying in Vietnam (visiting, sightseeing, tourism...) are not allowed to bring personal cars into the Socialist Republic of Vietnam.

Article 9.

1. All cases of importing and re-exporting items under this regulation must fully comply with the customs procedures of the Socialist Republic of Vietnam.

2. In cases where there are separate agreements between the Socialist Republic of Vietnam and relevant countries, the importation and re-exportation of items will be governed by the provisions of those agreements.

3. The customs preferences stipulated in this Decree are implemented on the principle of reciprocity.

Article 10. This Decree takes effect from the date of issuance. Previous regulations contrary to this Decree are hereby abolished.

Any violation of the provisions of this Decree will be handled according to the customs laws and current laws of the Socialist Republic of Vietnam.

Article 11. The Director of the General Department of Customs is responsible for providing detailed guidance on the implementation of this Decree.

Heads of Ministries, State Committees, other agencies under the Council of Ministers, Chairmen of Provincial People's Committees, City People's Committees, and centrally-administered municipalities are responsible for implementing this Decree.

 

 

LIST

STANDARDS AND QUANTITIES FOR VEHICLES AND OTHER ITEMS PERMITTED TO BE IMPORTED TO SERVE THE NEEDS OF WORK AND LIVING OF FOREIGN REPRESENTATIVE AGENCIES AND FOREIGNERS IN VIETNAM
(Attached to Decision No. 161-HĐBT dated August 27, 1987 of the Council of Ministers)