Consolidated Document number 18/VBHN-BTC stipulating procedures for temporary import, re-export, destruction, and transfer of automobiles and two-wheeled motorcycles with engines enjoyed by subjects entitled to privileges and immunities in Vietnam.

CIRCULAR [1]

Regulations on temporary importation, re-exportation, destruction, and transfer of automobiles and motorcycles with engines of subjects enjoying privileges and immunities in Vietnam.

Circular No. 19/2014/TT-BTC dated February 11, 2014, issued by the Minister of Finance, stipulates the procedures for temporary importation, re-exportation, destruction, and transfer of automobiles and motorcycles with engines of subjects enjoying privileges and immunities in Vietnam, which took effect from March 28, 2014, has been amended and supplemented by:

Circular No. 27/2021/TT-BTC dated April 19, 2021, issued by the Minister of Finance, amending and supplementing certain provisions of Circular No. 19/2014/TT-BTC dated February 11, 2014, issued by the Minister of Finance, concerning the procedures for temporary importation, re-exportation, destruction, and transfer of automobiles and motorcycles with engines of subjects enjoying privileges and immunities in Vietnam, which took effect from June 2, 2021.

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

Based on the Export Tax, Import Tax Law number 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006;

Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008; and the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax No. 31/2013/QH13 dated June 19, 2013;

Pursuant to the Law on Special Consumption Tax No. 27/2008/QH12 dated November 14, 2008;

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;

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 of foreign countries, and representative offices of international organizations in Vietnam;

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

Pursuant to Decree No. 26/2009/NĐ-CP dated March 16, 2009, of the Government detailing the implementation of certain provisions of the Special Consumption Tax Law and Decree No. 113/2011/NĐ-CP dated December 8, 2011, of the Government amending and supplementing certain provisions of Decree No. 26/2009/NĐ-CP dated March 16, 2009, of the Government detailing the implementation of certain provisions of the Special Consumption Tax Law;

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010, of the Government detailing the implementation of certain provisions of the Export Tax Law and Import Tax Law;

Pursuant to Decision No. 53/2013/QĐ-TTg dated September 13, 2013, of the Prime Minister regarding temporary importation, re-exportation, destruction, and transfer of automobiles and motorcycles with engines of subjects enjoying privileges and immunities in Vietnam;

Pursuant to Decree No. 187/2013/NĐ-CP dated November 20, 2013, of the Government detailing the implementation of the Law on Trade concerning international trade activities and agency purchase, sale, processing, and transit of goods with foreign countries;

Pursuant to Decree No. 209/2013/NĐ-CP dated December 18, 2013, detailing and guiding the implementation of certain provisions of the Law on Value Added Tax;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the General Department of Customs,

The Minister of Finance issues this Circular stipulating the procedures for temporary importation, re-exportation, destruction, and transfer of automobiles and motorcycles with engines of subjects enjoying privileges and immunities in Vietnam. [2]

Chapter I. GENERAL PROVISIONS

Article 1. Scope of Application

This Circular stipulates the procedures for temporary importation, re-exportation, destruction, transfer, gift, and donation (hereinafter referred to as transfer) of automobiles and motorcycles with engines (hereinafter referred to as motorcycles) of subjects enjoying privileges and immunities in Vietnam.

Article 2. Applicability

1. Diplomatic missions, consular posts, and representative offices of international organizations located in Vietnam enjoy privileges and immunities according to international treaties to which Vietnam is a party, as provided for in Articles 8, 9, and 10 of Decree No. 73/CP dated July 30, 1994, of the Government.

2. Diplomatic officials of diplomatic missions, consular officials of consular posts, and officials of representative offices of international organizations located in Vietnam enjoy privileges and immunities according to international treaties to which Vietnam is a party.

3. Administrative technical staff of diplomatic missions and consular posts enjoy privileges and immunities on the principle of reciprocity between the Socialist Republic of Vietnam and the sending state; staff of representative offices of international organizations located in Vietnam enjoy privileges and immunities according to international treaties to which Vietnam is a party.

4. [3] Organizations and individuals in Vietnam purchasing vehicles or receiving automobiles as gifts or donations from the subjects specified in Clause 1, Clause 2, and Clause 3 of this Article (hereinafter referred to as vehicle purchasers).

5. Customs authorities.

Article 3. Certain provisions on conditions for temporary importation, re-exportation, transfer, destruction of automobiles and motorcycles [4]

1. The subjects regulated under Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular shall be exempt from taxes when temporarily importing automobiles and motorcycles according to the types, quantities, and conditions stipulated in Article 5 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government, amended and supplemented by Clause 2 of Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government, and Clause 1 of Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister.

In cases where the successor acquires the transfer of an automobile from the predecessor, the successor may only proceed with the issuance of temporary import permit procedures and temporary importation of automobiles according to Articles 4 and 5 of this Circular after the predecessor has completed the issuance of the vehicle transfer certificate according to point a of Clause 7 of Article 7 of this Circular.

2. The subjects regulated under Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular shall temporarily import automobiles as movable assets according to Clause 1 of Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister.

3. In cases where the subjects regulated under Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular temporarily import automobiles and motorcycles exceeding the quota, they shall comply with the provisions of Clause 9 of Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government.

4. The subjects regulated under Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular may only temporarily import automobiles and motorcycles to supplement the quota if they meet the conditions stipulated in Clause 1 of Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister.

5. The subjects regulated under Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular may re-export, transfer, or destroy automobiles and motorcycles if they meet the conditions stipulated in Article 7 and Article 8 of Decision No. 53/2013/QĐ-TTg dated September 13, 2013 and Clause 3 of Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister.

Chapter II. SPECIFIC PROVISIONS

Article 4. Documents and procedures for issuing temporary import permits for automobiles and motorcycles [5]

1. Documents for requesting a temporary import permit for automobiles and motorcycles:

a) A request for temporary importation of automobiles and motorcycles according to Appendix I attached to this Circular: 01 original copy;

b) Identity card issued by the Ministry of Foreign Affairs (for the subjects regulated under Clause 2 and Clause 3 of Article 2 of this Circular): 01 copy from the original and present the original for verification;

c) Confirmation letter from the agency where the subject works in Vietnam regarding the movement of assets or transfer of work location from another country to Vietnam (for the subjects regulated under Clause 2 and Clause 3 of Article 2 of this Circular): 01 original copy;

d) Tax exemption quota book issued by the State Guesthouse Department of the Ministry of Foreign Affairs or other agencies authorized by the Ministry of Foreign Affairs: 01 copy from the original and present the original for verification, except in cases where the tax exemption quota book has been updated on the national single window portal or in cases of temporary importation exceeding the quota as decided by the Prime Minister;

đ) Documents proving ownership of automobiles and motorcycles

Bill of lading or other transport documents of equivalent value showing that the consignee on these documents is the person requesting the temporary import permit for automobiles and motorcycles or an organization or individual entrusted by the person requesting the temporary import permit for automobiles and motorcycles: 01 original copy and 01 copy from the shipping company (except in cases of temporary importation of automobiles and motorcycles through land border checkpoints or where the person requesting the temporary import permit receives a transfer, gift, or donation of an automobile from another entity entitled to privileges or immunities) and one of the following documents:

đ.1) Vehicle registration or deregistration certificate or export certificate or ownership certificate of the automobile issued by the competent authority of the exporting country or other documents of equivalent legal value: 01 certified Vietnamese translation from the original for cases of temporary importation of automobiles as movable assets;

đ.2) Payment receipt for purchasing automobiles and motorcycles through a bank (01 copy with bank confirmation) or purchase contract or commercial invoice (01 copy from the original and present the original for verification) for cases of temporary importation of automobiles and motorcycles from abroad or receiving a transfer of an automobile from another entity entitled to privileges or immunities.

In cases where the subjects regulated under Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular entrust organizations or individuals in Vietnam to purchase automobiles and motorcycles from abroad, in addition to the documents specified in point đ above, they must submit 01 copy of the power of attorney from the original and present the original for verification;

In cases of receiving a gift of an automobile from another entity entitled to privileges or immunities: 01 copy from the original gift receipt and present the original for verification; in cases of receiving a gift from abroad: 01 certified Vietnamese translation of the gift receipt from the foreign side from the original;

đ.3) Documents for transferring automobiles and motorcycles: 01 certified Vietnamese translation from the original for cases where the subjects regulated under Clause 1 of Article 2 of this Circular receive a transfer of vehicles from abroad;

đ.4) Other documents proving ownership of automobiles and motorcycles in accordance with Vietnamese law or documents proving ownership of automobiles and motorcycles in accordance with the law of the country where the owner is located: 01 copy for Vietnamese documents proving ownership of automobiles and motorcycles or 01 certified Vietnamese translation from the original for foreign documents proving ownership of automobiles and motorcycles or confirmed by the embassy of that country.

2. Procedures for issuing temporary import permits for automobiles and motorcycles:

a) The subjects mentioned in Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular shall be responsible for submitting a complete set of application documents for temporary import automobile and motorcycle permits as stipulated in Clause 1 of this Article to the Provincial Customs Office where their headquarters are located (for subjects specified in Clause 1 of Article 2 of this Circular) or where their offices are located (for subjects specified in Clause 2 and Clause 3 of Article 2 of this Circular).

b) Responsibilities of the Provincial Customs Office receiving applications for temporary import automobile and motorcycle permits:

b.1) Within five working days from the date of receipt of complete and valid application documents as prescribed in Clause 1 of this Article, the Provincial Customs Office shall verify the validity of the documents and compare them with the quota of automobiles and motorcycles in the Exemption Quota Register or the notification of the General Department of Customs regarding the Prime Minister's Decision allowing the subjects specified in Clause 1, Clause 2, and Clause 3 of this Circular to temporarily import automobiles and motorcycles exceeding the quota. If the verification and comparison results are satisfactory, the Provincial Customs Office shall accept and issue the temporary import permit.

In case the application documents are incomplete or invalid, the Provincial Customs Office shall guide the applicant to complete the documents according to regulations. Within three working days from the date of receipt of the completed and valid application documents, the Provincial Customs Office shall issue the temporary import permit for automobiles and motorcycles.

b.2) Each temporarily imported automobile and motorcycle shall be issued one set of four copies of the temporary import permit as stipulated in Appendix II attached to this Circular. The temporary import permit for automobiles and motorcycles is valid for customs procedures within thirty days from the date of issuance.

Beyond the period stated on the temporary import permit, if the subjects specified in Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular do not proceed with the temporary import procedures for automobiles and motorcycles, the Provincial Customs Office issuing the temporary import permit shall cancel the issued temporary import permit; and issue a new temporary import permit based on the request of the subjects specified in Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular and the application documents stipulated in Clause 1 of this Article.

b.3) After issuing the temporary import permit for automobiles and motorcycles, the Provincial Customs Office issuing the permit shall record the issuance of the temporary import permit for automobiles and motorcycles in the Exemption Quota Register (section for temporarily imported automobiles and motorcycles), affix a confirmation stamp, and hand over the Exemption Quota Register to the applicant together with two copies of the temporary import permit for automobiles and motorcycles (accompanied by one transport document or equivalent transport document stamped by the Provincial Customs Office issuing the temporary import permit) to submit to the Sub-Customs Office handling the temporary import procedures as stipulated in Article 5 of this Circular.

b.4) Update information on the General Department of Customs' information management system for temporarily imported automobiles and motorcycles of subjects enjoying privileges and immunities in Vietnam.

b.5) Carry out the cancellation of the temporary import permit for automobiles and motorcycles and retain the application documents as prescribed.

Article 5. Temporary import procedures for automobiles and motorcycles [6]

1. Documents for temporary import of automobiles and motorcycles:

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

b) Customs declaration form for imported goods according to the information criteria specified in Form No. 01 - Customs Declaration Form for Imported Goods in Appendix I issued together with Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.

In cases where it is implemented on paper customs declarations as provided for in Clause 12, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government, the declarant shall declare and submit three original copies of the customs declaration form according to Model HQ/2015/NK in Appendix IV issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance;

c) Transport document or other transport documents having equivalent value: one original copy (stamped with the seal of the Customs Office of the province or city issuing the temporary import permit for automobiles and motorcycles);

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

đ) Registration for technical quality and environmental safety inspection of imported motorcycles/motorcycle engines (for motorcycles): one original copy.

2. Temporary import procedures for automobiles and motorcycles:

a) The temporary import procedures for automobiles and motorcycles shall be carried out at the Customs Sub-Department at the border gate in accordance with the provisions of the law. The entities mentioned in Clauses 1, 2, and 3 of Article 2 of this Circular shall be responsible for submitting a complete set of documents as stipulated in Clause 1 of this Article to the Customs Sub-Department handling the temporary import procedures for automobiles and motorcycles;

b) The Customs Sub-Department handling the temporary import procedures shall be responsible for checking and comparing the information on the temporary import permit and the customs declaration form with the actual goods.

In case the imported goods differ from the contents recorded on the temporary import permit (except for quantity discrepancies), the Customs Sub-Department handling the temporary import procedures shall issue a written notice to the Customs Office of the province or city issuing the temporary import permit (with attached relevant documents). The Customs Office issuing the temporary import permit shall adjust the contents of the temporary import permit based on the written notice from the Customs Sub-Department handling the temporary import procedures and the attached documents, record the adjustment on the back of the temporary import permit, sign and stamp it, and return it to the Customs Sub-Department handling the temporary import procedures to complete the temporary import procedures. The time limit for adjusting the contents of the temporary import permit shall not exceed five working days from the date the Customs Office of the province or city receives all the information and documents;

c) The Customs Sub-Department handling the temporary import procedures shall only clear the temporarily imported vehicle when the Certificate of Technical Quality and Environmental Safety Inspection for Imported Motor Vehicles (for automobiles) and the Certificate of Technical Quality and Environmental Safety Inspection for Imported Motorcycles/Motorcycle Engines (for motorcycles) issued by the inspection authority (except where otherwise provided by laws on specialized inspections) and the customs procedures have been completed in accordance with the regulations.

The declarant shall submit one original copy of the Certificate of Technical Quality and Environmental Safety Inspection for Imported Motor Vehicles (for automobiles) and the Certificate of Technical Quality and Environmental Safety Inspection for Imported Motorcycles/Motorcycle Engines (for motorcycles). In cases where the inspection authority requires submission of a copy or does not specify whether an original or a copy should be submitted, the declarant may submit a copy.

In cases where the Registration for Technical Quality and Environmental Safety Inspection of Imported Motor Vehicles (for automobiles), the Registration for Technical Quality and Environmental Safety Inspection of Imported Motorcycles/Motorcycle Engines (for motorcycles), the Certificate of Technical Quality and Environmental Safety Inspection for Imported Motor Vehicles (for automobiles), and the Certificate of Technical Quality and Environmental Safety Inspection for Imported Motorcycles/Motorcycle Engines (for motorcycles) are sent through the National Single Window Portal by the inspection authority, the declarant need not submit them when handling customs procedures;

d) After completing customs procedures:

d.1) The Director of the Customs Sub-Department handling the temporary import procedures shall confirm the results of the temporary import procedures for automobiles and motorcycles on two original copies of the temporary import permits for automobiles and motorcycles and hand over one copy to the declarant;

d.2) In cases where paper customs procedures are implemented

d.2.1) The Customs Sub-Department handling the temporary import procedures shall confirm clearance on three customs declaration forms, simultaneously stamping "for re-export, transfer, or destruction of automobiles and motorcycles in accordance with the law" on one customs declaration form; handing over one customs declaration form with confirmation of clearance and one customs declaration form stamped "for re-export, transfer, or destruction of automobiles and motorcycles in accordance with the law" to the declarant, and retaining one customs declaration form;

d.2.2) The Customs Sub-Department handling the temporary import procedures shall within five working days from the date of confirming clearance send a copy of the customs declaration form for imported goods to the Customs Office of the province or city issuing the temporary import permit for tracking, management, and transmitting the customs declaration information to the General Department of Customs for centralized management;

d.3) In cases where electronic customs procedures are implemented but data sharing between the police and customs authorities has not yet been carried out as provided for in Clause 9, Article 25 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government, the Customs Sub-Department handling the temporary import procedures for automobiles and motorcycles shall confirm clearance on the printed customs declaration form for imported goods and hand it over to the declarant for registration of circulation of the vehicle with the police authority.

Article 6. Procedures for re-exporting automobiles and motorcycles [7]

1. Documents for re-exporting automobiles and motorcycles:

a) For automobiles and motorcycles of agencies:

Request for re-exporting automobiles and motorcycles according to Appendix III issued with this Circular: 01 original copy

b) For automobiles and motorcycles of individuals:

b.1) Request for re-exporting automobiles and motorcycles according to Appendix III issued with this Circular: 01 original copy confirmed by the agency where the subject works in Vietnam or a request for re-exporting automobiles and motorcycles from the agency where the vehicle owner works, in cases where the subject authorized under Clause 2 and Clause 3, Article 2 of this Circular authorizes the working agency to handle the re-export procedures;

b.2) Identity card issued by the Ministry of Foreign Affairs: 01 copy from the original and presenting the original for verification; or 01 copy confirmed by the agency where the subject authorizes work, in cases where the subject authorized under Clause 2 and Clause 3, Article 2 of this Circular authorizes the working agency to handle the re-export procedures;

b.3) Power of attorney for the agency where the subject works to handle the re-export procedures for automobiles and motorcycles according to Clause 2, Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister: 01 original copy;

c) Document of the Ministry of Foreign Affairs (Department of State Protocol or Provincial Department of Foreign Affairs where the Consular Office is located) regarding the re-export of automobiles and motorcycles: 01 original copy;

d) Declaration form for imported goods with stamp "for re-export or transfer or destruction as prescribed by law": 01 original copy for cases where temporary import procedures were handled manually;

đ) Certificate of registration cancellation and license plate return for automobiles and motorcycles issued by the police authority: 01 original copy;

e) Record of confirmation by the competent state authority regarding the automobile and motorcycle being damaged in accidents, natural disasters, or due to technical reasons beyond control and thus unable to continue use: 01 original copy (in cases stipulated in Clause 3, Article 7 of Decision No. 53/2013/QĐ-TTg dated September 13, 2013 of the Prime Minister);

g) Declaration form for exported goods according to the information criteria specified in Model No. 02 - Declaration Form for Exported Goods in Appendix I issued with Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.

In cases where the customs declaration is made on paper according to Clause 12, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government, the declarant must declare and submit 02 original copies of the declaration form for exported goods according to Model HQ/2015/XK in Appendix IV issued with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance.

The declarant must declare information about the declaration form for temporarily imported goods on criterion number 2.3 of the declaration form for exported goods for electronic customs procedures, and in box 29 (other notes) of the declaration form for exported goods for manual customs procedures.

2. Procedures for re-exporting automobiles and motorcycles:

a) Re-exporting procedures for automobiles and motorcycles are carried out at the Customs Sub-department at the border gate. The subjects mentioned in Clause 1, Clause 2, and Clause 3, Article 2 of this Circular are responsible for submitting a complete set of re-export documents for automobiles and motorcycles as stipulated in Clause 1 of this Article to the Customs Sub-department handling the re-export procedures for automobiles and motorcycles;

b) Based on the submitted re-export documents for automobiles and motorcycles and the information on the declaration form for imported goods on the Electronic Data Processing System for customs when temporarily importing, the Customs Sub-department handling the re-export procedures will carry out the re-export procedures for automobiles and motorcycles according to the law. In case of doubt about the information on the declaration form for imported goods, the Customs Sub-department handling the re-export will request the Customs Sub-department handling the temporary import procedures for automobiles and motorcycles to provide information on the declaration form for imported goods as stipulated in Point d, Clause 1 of this Article. Within 05 working days from the date of receipt of the request letter from the Customs Sub-department handling the re-export, the Customs Sub-department handling the temporary import of automobiles and motorcycles is responsible for providing information to the Customs Sub-department handling the re-export of automobiles and motorcycles;

c) Completion of re-export procedures: Within 05 working days from the date of confirmation of clearance, the Customs Sub-department handling the re-export procedures for automobiles and motorcycles will issue a notification of completion of customs procedures and send a copy of the declaration form for exported goods to the Provincial Customs Department issuing the temporary import permit for automobiles and motorcycles to process the cancellation of the temporary import permit and retain the file according to regulations.

Article 7. Procedures and tax policies for the transfer of motor vehicles [8]

1. The issuance of the vehicle transfer certificate shall be conducted at the Customs Department of the province or city where the temporary import permit was issued. The transfer procedures for motor vehicles shall be carried out at the Customs Sub-department under the Customs Department of the province or city where the temporary import permit was issued.

2. Documents required to apply for a vehicle transfer certificate:

a) For motor vehicles of agencies:

A request for transferring motor vehicles according to Appendix IV issued together with this Circular: 01 original copy.

b) For motor vehicles of individuals:

b.1) A request for transferring motor vehicles according to Appendix IV issued together with this Circular: 01 original copy confirmed by the agency where the transferee works in Vietnam or a request for transferring motor vehicles from the agency where the owner works, in cases where the transferee authorizes the agency to handle the transfer procedures as stipulated in Clause 2 and Clause 3, Article 2 of this Circular;

b.2) Identity card issued by the Ministry of Foreign Affairs: 01 copy from the original and presenting the original for verification or 01 copy confirmed by the agency where the transferee is authorized to work, in cases where the transferee authorizes the agency to handle the transfer procedures as stipulated in Clause 2 and Clause 3, Article 2 of this Circular;

b.3) Power of attorney for the agency where the transferee works to handle the transfer procedures for motor vehicles as prescribed in Clause 2, Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Government's Prime Minister: 01 original copy.

c) A document from the Ministry of Foreign Affairs (National Reception Office or Provincial Department of Foreign Affairs where the Consular Agency is located) regarding the transfer of motor vehicles: 01 original copy;

d) Certificate of registration cancellation and license plate recovery issued by the Public Security Authority: 01 original copy;

đ) Import declaration stamped (for re-export or transfer or destruction as prescribed by law): 01 copy with confirmation from the Customs Sub-department where the temporary import procedures were handled, in cases where the temporary import procedures were carried out on paper; In cases of job transfer as stipulated in Clause 8, Article 7 of this Circular, submit a copy from the original and present the original for verification;

e) Certificate of technical safety inspection and environmental protection of the motor vehicle still valid or a document confirming that the vehicle meets technical standards for circulation issued by the inspection authority, in cases where the year of manufacture of the transferred motor vehicle exceeds five years as stipulated in Clause 3, Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Government's Prime Minister: 01 copy from the original and presenting the original for verification.

3. Procedures for issuing a vehicle transfer certificate:

a) The subjects mentioned in Clause 1, Clause 2, and Clause 3, Article 2 of this Circular or the agencies authorized according to Clause 2, Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Government's Prime Minister, shall submit a complete set of documents for applying for a vehicle transfer certificate as prescribed in Clause 2 of this Article to the Customs Department of the province or city where the temporary import permit was issued;

b) Responsibilities of the Customs Department receiving the application for a vehicle transfer certificate.

b.1) Receiving the documents, checking their completeness and validity, and verifying them against the conditions for transfer as stipulated in Clause 3, Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Government's Prime Minister.

If the verification results are consistent, the Customs Department will issue a receipt and proceed to issue the vehicle transfer certificate within five working days from the date of receiving the documents.

If the documents are incomplete or invalid, the Customs Department will guide the applicant to complete the documents according to regulations. Within three working days from the date of receiving the completed and valid documents, the Customs Department will issue the vehicle transfer certificate.

Based on the submitted application documents for the vehicle transfer certificate and the information on the customs declaration form for imported goods retrieved from the electronic data processing system for customs when temporarily importing to issue the vehicle transfer certificate, the Customs Department will request the Customs Sub-department handling the temporary import procedures to provide information about the customs declaration form for imported goods if there are doubts about the information on the customs declaration form for imported goods as stipulated in Point đ, Clause 2 of this Article. Within five working days from the date of receiving the request from the Customs Department handling the transfer procedures, the Customs Sub-department handling the temporary import procedures must provide the information to the Customs Department issuing the vehicle transfer certificate.

b.2) Each temporarily imported motor vehicle will be issued one set of four copies of the transfer certificate according to Appendix V issued together with this Circular;

b.3) After issuing the vehicle transfer certificate, the Customs Department will hand over two copies of the transfer certificate to the applicant. The applicant will retain one copy and give one copy to the transferee to handle the transfer procedures;

b.4) Update the information on the software management system of the General Customs Department for temporarily imported motor vehicles and motorcycles of preferential and exempted subjects in Vietnam.

4. PROCEDURES FOR TRANSFERRING CARS:

a) Transfer documents:

a.1) Customs declaration form according to the information criteria in Form No. 01 - Import Goods Declaration Appendix I issued together with Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.

In cases where the customs declaration form is filled out on paper as prescribed in Clause 12, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government, the declarant shall fill out and submit two original copies of the customs declaration form according to Model HQ/2015/NK Appendix IV issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance;

a.2) Vehicle transfer certificate issued by the Customs Department: 01 original copy.

b) Responsibilities of the buyer of the motor vehicle:

b.1) Submitting a complete set of documents as prescribed in point a of this clause to the Customs Sub-department under the Customs Department where the vehicle transfer certificate was issued.

b.2) Pay various types of taxes, fees, and charges (if applicable) in accordance with the laws on import duties, value-added tax, special consumption tax, fees, and charges;

c) Responsibilities of the Customs Branch under the Provincial/City Customs Department issuing the vehicle transfer certificate:

c.1) Based on the documents specified in point a of this clause and by comparing with the actual vehicle to carry out the transfer procedures (including calculating and collecting taxes according to Clause 5 of Article 5 of this Decree, except for cases where the buyer of the vehicle is an entity temporarily importing or importing vehicles duty-free in accordance with the law);

c.2) Issue a receipt for tax payment (in cases where the customs authority collects cash) to the party handling the vehicle transfer procedure or the authorized representative to handle the vehicle transfer procedure in accordance with the law to complete the registration procedures for two-way travel; or collect a copy of the cash payment receipt to the state budget or a check through the State Treasury (with confirmation from the treasury that it has received the money) or a bank mandate from the party handling the vehicle transfer procedure or the authorized representative to handle the transfer procedure in accordance with the law;

c.3) In cases where paper customs procedures are carried out to transfer the vehicle, after completing the customs procedures, the Customs Branch shall return one original copy of the import goods declaration form to the declarant;

c.4) In cases where electronic customs procedures are carried out but data sharing between the police agency and the customs agency has not been implemented as stipulated in Clause 9 of Article 25 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government: confirm clearance on the printed import goods declaration form from the system and hand over to the declarant to complete the vehicle circulation registration procedures at the police agency;

5. Transfer Tax Policy for Vehicles:

a) For temporarily imported vehicles meeting the conditions for transfer as stipulated in Clause 3 of Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021, the tax policy at the time of registering a new customs declaration form shall be applied to carry out the vehicle transfer procedures;

The customs value shall be implemented in accordance with the regulations on customs value for vehicles changing their purpose of use as stipulated in Point a of Clause 2 of Article 17 of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance;

The absolute tax rate and mixed tax rate applicable to used vehicles being transferred shall be implemented in accordance with the provisions in Appendix III of Decree No. 57/2020/NĐ-CP dated May 25, 2020 of the Government amending and supplementing some articles of Decree No. 122/2016/NĐ-CP dated September 1, 2016 of the Government on Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax Rates, Import Tariffs outside Quota Limits, and Decree No. 125/2017/NĐ-CP dated November 16, 2017 amending and supplementing some articles of Decree No. 122/2016/NĐ-CP;

b) The special consumption tax and value-added tax policies applicable to transferred vehicles shall be implemented in accordance with the laws on special consumption tax and value-added tax at the time of registering a new customs declaration form to carry out the vehicle transfer procedures;

6. Procedures and tax policies for cases of vehicles given, presented, or gifted shall be implemented in accordance with the provisions of Clauses 1, 2, 3, 4, and 5 of this Article;

7. Transfer procedures for vehicles among entities enjoying preferential rights and exemptions in Vietnam:

a) The transferring entity shall carry out the procedures for issuing a vehicle transfer certificate in accordance with Clause 3 of this Article;

b) The receiving entity shall carry out the procedures for issuing a temporary import permit for vehicles in accordance with Article 4 of this Circular (excluding the requirement to submit waybills or other transport documents of equivalent value);

c) Entities enjoying preferential rights and exemptions in Vietnam shall base on the vehicle transfer certificate and temporary import permit for vehicles as stipulated in points a and b of this clause to carry out the vehicle transfer procedures in accordance with Clause 4 of this Article. The Provincial/City Customs Department managing the receiving entity shall base on the temporary import permit as stipulated in point b of this clause and the completed import goods declaration form to continue monitoring and managing;

8. For cases of job transfers within Vietnam:

a) Responsibilities of the entity as stipulated in Clauses 2 and 3 of Article 2 of this Circular:

a.1) Carry out the procedures for issuing a vehicle transfer certificate at the Provincial/City Customs Department that issued the initial temporary import permit for vehicles in accordance with Clauses 1, 2, and 3 of this Article;

a.2) Carry out the procedures for issuing a temporary import permit in accordance with Article 4 of this Circular at the Provincial/City Customs Department managing the subsequent location (no need to submit proof of ownership of the vehicle);

a.3) Not to carry out transfer and temporary import procedures for vehicles;

b) Responsibilities of the Provincial/City Customs Department:

b.1) The Provincial/City Customs Department that issued the initial temporary import permit for vehicles shall send copies of the temporary import documents to the Provincial/City Customs Department managing the subsequent temporary import and base on the vehicle transfer certificate to cancel the initial temporary import permit;

b.2) The Provincial/City Customs Department managing the subsequent temporary import shall base on the temporary import documents as stipulated in point b.1 of this clause and the temporary import permit to continue monitoring and managing;

9. Transfer procedures for temporarily imported duty-free vehicles of entities enjoying preferential rights and exemptions in Vietnam that have sold, given, or presented to other organizations or individuals in Vietnam but have not yet completed the transfer procedures in accordance with the provisions of Article 9a of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister;

a) Documents for transferring vehicles:

a.1) A customs declaration form according to the information criteria in Form No. 01 - Import Goods Declaration Form in Appendix I issued together with Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance;

In cases where the customs declaration form is filled out on paper as prescribed in Clause 12, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government, the declarant shall fill out and submit two original copies of the customs declaration form according to Model HQ/2015/NK Appendix IV issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance;

a.2) Certificate of vehicle registration cancellation and license plate issuance by the Police Authority: one original copy;

a.3) Import goods declaration form for vehicles (if applicable);

b) Place for transferring vehicle ownership procedures: A Customs Sub-department convenient for the person currently managing and using the vehicle to choose;

c) Responsibilities of the person currently managing and using the vehicle

c.1) Submit one set of documents as prescribed at point a of this clause to the Customs Sub-department where the vehicle transfer procedures are carried out;

c.2) Pay all types of taxes and fees related to the transferred motor vehicle in accordance with the provisions of the law;

d) Responsibilities of the Customs Sub-department where the vehicle transfer procedures are carried out:

d.1) Accept the documents as prescribed in Clause 1 of Article 1 of this Decision;

d.2) Check and compare the information declared on the customs declaration form with the list of vehicles not yet processed for transfer of ownership as stipulated in Article 9a of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 issued by the Prime Minister (Ministry of Finance (General Department of Customs));

In case the vehicle declared on the customs declaration form is included in the list announced by the Ministry of Finance (General Department of Customs), the transfer of ownership procedures shall be carried out and all types of taxes and fees shall be collected according to the regulations. If the vehicle is not included in the list announced by the Ministry of Finance (General Department of Customs), a refusal notice for the transfer of ownership procedures shall be issued;

d.3) Issue a tax receipt (in cases where the customs authority collects in cash) to the party applying for the transfer of ownership or the authorized representative to carry out the transfer of ownership procedures in accordance with the law for registration and circulation of the vehicle; or collect a copy of the payment voucher made in cash or check through the State Treasury (with confirmation from the treasury that it has received the money) or a payment authorization slip through the bank from the party applying for the transfer of ownership or the authorized representative to carry out the transfer of ownership procedures in accordance with the law;

d.4) In cases where paper-based customs procedures are implemented for the transfer of ownership of motor vehicles, after completing the customs procedures, the Customs Sub-department where the transfer of ownership procedures are carried out shall return one original copy of the import goods declaration form to the declarant;

d.5) In cases where electronic customs procedures are implemented but data sharing between the police agency and the customs agency has not been carried out as stipulated in Clause 9 of Article 25 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government: confirm clearance on the printed import goods declaration form and return it to the declarant to complete the registration and circulation procedures for the vehicle at the police agency;

đ) Tax policy for transferring motor vehicles:

Implemented in accordance with Clause 5 of this Article.

Article 8. Destruction of Motor Vehicles

1. Before carrying out the destruction of vehicles, the entities specified in Clauses 1, 2, and 3 of this Circular must issue a written notification to the Provincial/City Customs Department where the temporary import permit for motor vehicles was issued. The notification must clearly state the name, address of the person temporarily importing the vehicle, the number, date, and year of the temporary import permit, and the temporary import declaration form.

2. The destruction procedure shall be carried out in accordance with the regulations of the Ministry of Natural Resources and Environment.

3. The Provincial/City Customs Department where the temporary import permit for motor vehicles was issued shall base on the original destruction record (as prescribed by the Ministry of Natural Resources and Environment) to compare relevant information about the vehicle (temporary import permit, temporary import declaration form, and conditions stipulated in Article 8 of Decision No. 53/2013/QĐ-TTg) to process the cancellation of the temporary import permit for motor vehicles in accordance with the regulations.

Chapter III. IMPLEMENTING PROVISIONS [9]

Article 9. Implementation Organization

1. The General Department of Customs shall implement control and management of information related to the temporary import of motor vehicles by entities entitled to preferential treatment and exemption in Vietnam based on the principle of centralized information management.

Assign the General Department of Customs to take the lead in building an information management system for motor vehicles temporarily imported by diplomatic entities entitled to preferential exemptions in Vietnam.

2. [10] The Provincial/City Customs Department where the temporary import permit for motor vehicles was issued shall be responsible for updating and transmitting data on temporarily imported, re-exported, transferred, and destroyed motor vehicles to the General Department of Customs, and notify in writing the Traffic Police Corps - Ministry of Public Security, the National Reception Office - Ministry of Foreign Affairs, the agency authorized by the Ministry of Foreign Affairs to issue the Tax Exemption Quota Book, the agency where the owner of the motor vehicle works, and the General Department of Customs (if there is no system for updating data) as follows:

a) When the identity card issued by the Ministry of Foreign Affairs expires and the entity specified in Clauses 2 and 3 of Article 2 of this Circular has not completed the re-export, transfer, or destruction procedures for motor vehicles as required:

The Provincial/City Customs Department shall notify within five days from the expiration date indicated on the identity card;

b) When the entity specified in Clauses 1, 2, and 3 of Article 2 of this Circular has completed the transfer, destruction, or re-export procedures for motor vehicles as required by this Circular:

The Provincial/City Customs Department shall notify within five working days from the completion date of the transfer, destruction, or receipt of notification regarding the completion of the re-export procedures for motor vehicles from the Customs Sub-department handling the re-export procedures;

3. The General Department of Customs shall be responsible for receiving data transmitted by the Provincial/City Customs Departments, implementing centralized control and management of related information;

4. On a quarterly basis or as needed, the General Department of Customs shall coordinate with the National Reception Office - Ministry of Foreign Affairs, the Highway Traffic Police Corps - Ministry of Public Security to provide and exchange information related to the temporary import of motor vehicles by entities entitled to preferential treatment and exemption in Vietnam; cases where motor vehicles exceed the temporary import period without completing re-export, transfer, or destruction procedures.

5. The Director of the General Department of Customs shall instruct the Directors of Provincial/City Customs Departments to be responsible for organizing management, monitoring, and implementing the contents stipulated in this Circular. During implementation, if any issues arise, they should promptly report to the Ministry of Finance (through the General Department of Customs) for guidance and direction.

6. [11] On the 25th day of each month, the Provincial/City Customs Department shall report to the General Department of Customs the results of processing the transfer procedures for motor vehicles as stipulated in Clause 9, Article 7 of this Circular, according to Appendix VI attached hereto.

Article 10. Effective Date

1. This Circular takes effect from March 28, 2014.

2. The contents prescribed in Circular No. 02/2001/TT-TCHQ dated May 29, 2001 of the General Department of Customs on customs procedures and management of motor vehicles and motorcycles for individuals entitled to diplomatic privileges and immunities are hereby abolished.

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

ANNEX I

(Issued together with Circular No. 27/2021/TT-BTC dated April 19, 2021 of the Minister of Finance)

Respectfully submitted to: Provincial/City Customs Department …

Name of organization/person requesting: …

For individuals, additional information is required as follows:

- Position: …is the successor to Mr./Ms.: …(in the case of succession).

- Identity card number: …valid until: …

- Exemption quota book number: …issued on …day …month …year …by …

Based on the provisions of Circular No.   /2021/TT-BTC dated  / /2021 amending and supplementing certain Articles of Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance regarding the procedures for temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled motorcycles for individuals entitled to privileges and immunities in Vietnam, we respectfully request the Provincial/City Customs Department …to issue a temporary import permit for …motor vehicles/ …two-wheeled motorcycles detailed as follows:

- Type of vehicle …Brand name: …, year of manufacture: …, country of manufacture: …, color: …, chassis number: …, engine number: …; displacement: …, condition of the vehicle: …

- The temporarily imported vehicle belongs to bill of lading number …dated …destination port: …or transferred by Mr./Ms. …

Note:

- ¹ Abbreviation of the organization/entity issuing the letter

- ² If the applicant is an individual, sign and write full name and have confirmation from the workplace; if it is an organization, the representative signs and writes full name, affixes seal.

ANNEX II

(Issued together with Circular No. 27/2021/TT-BTC dated April 19, 2021 of the Minister of Finance)

TEMPORARY IMPORT PERMIT FOR MOTOR VEHICLES AND TWO-WHEELED MOTORCYCLES

Based on the provisions of Circular No.   /2021/TT-BTC dated   /  /2021 amending and supplementing certain Articles of Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance regarding the procedures for temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled motorcycles for individuals entitled to privileges and immunities in Vietnam;

Considering the request of the organization/person at the document: …dated …day …month …year …

DIRECTOR OF PROVINCE/CITY CUSTOMS DEPARTMENT…

Certification by the organization/person …

Position: …; diplomatic identity card number: …valid until …(for personal vehicles).

Address: …

Exemption quota book number: …issued on …day …month …year by …

Temporarily import …motor vehicles/…two-wheeled motorcycles under the preferential and exemption regime in Vietnam:

- Type of vehicle …Brand name: …, year of manufacture: …, country of manufacture: …, color: …, chassis number: …, engine number: …; displacement: …, condition of the vehicle: …

- The temporarily imported vehicle belongs to bill of lading number …dated …destination port: …or transferred by Mr./Ms. …

- The temporary import of the above-mentioned motor vehicle is carried out in accordance with current regulations.

This temporary import permit is valid for 30 days from the date of issuance./.

Enterprise (in capital letters): ...

Of the Customs Sub-department handling temporary import procedures:

Certification by the organization/person: …diplomatic identity card number: …valid until …(for personal vehicles).

Temporary import procedures have been completed for: …motor vehicles/…two-wheeled motorcycles based on the temporary import permit number …issued on …day …month …year …by the Provincial/City Customs Department …

Note:

- ¹ Abbreviation of the drafting unit and number of copies to be kept (if necessary),

- ² Drafting officer's code and number of copies to be issued (if necessary).

ANNEX III

(Issued together with Circular No. 27/2021/TT-BTC dated April 19, 2021 of the Minister of Finance)

Respectfully submitted to: Customs Sub-department at border gate …under Provincial/City Customs Department  …

1. Name of organization/person requesting: …;

For individuals, additional information is required as follows:

- Position: …

- Identity card number: …valid until: …

2. Exemption quota book: Number …issued on …day …month …year …by …

Based on the provisions of Circular No.    /2021/TT-BTC dated   /  /2021 amending and supplementing certain Articles of Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance regarding the procedures for temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled motorcycles for individuals entitled to privileges and immunities in Vietnam, we respectfully request the Customs Sub-department …under Provincial/City Customs Department: …to process the re-export procedures for …motor vehicles/ …two-wheeled motorcycles detailed as follows:

- Type of vehicle …Brand name: …, year of manufacture: …, country of manufacture: …, color: …, chassis number: …, engine number: …; displacement: …, condition of the vehicle: …

- The temporarily imported vehicle based on temporary import permit number …dated …issued by the Provincial/City Customs Department …and import declaration number …

Note:

- ¹ Abbreviation of the organization/entity.

- ² If the applicant is an individual, sign and write full name and have confirmation from the workplace; if it is an organization, the representative signs and writes full name, affixes seal.

REGULATIONS ON THE CERTIFICATE DESIGN FOR OUTSTANDING RURAL INDUSTRIAL PRODUCTS

(Issued together with Circular No. 27/2021/TT-BTC dated April 19, 2021 of the Minister of Finance)

Respectfully submitted to: Provincial/City Customs Department …

1. Name of organization/person requesting: …

For individuals, additional information is required as follows:

- Position: …

- Diplomatic identity card: …valid until: …

2. Exemption quota book: Number …issued on …day …month …year …by …

Based on the provisions of Circular No.    /2021/TT-BTC dated   /   /2021 amending and supplementing certain Articles of Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance regarding the procedures for temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled motorcycles for individuals entitled to privileges and immunities in Vietnam, we respectfully request the Provincial/City Customs Department …to issue a transfer permit for …motor vehicles detailed as follows:

- Type of vehicle …Brand name: …, year of manufacture: …, country of manufacture: …, color: …, chassis number: …, engine number: …; displacement: …, condition of the vehicle: …to the organization/person …; address: …

- Vehicles temporarily imported under Temporary Import Permit No. ... dated ..., issued by the Customs Department of Province/City ... for the agency/individual ... at address: ..., and the Import Declaration No. ... dated ..., filed with the Sub-Customs Department ... under the Customs Department of Province/City ...

Note:

- ¹ Abbreviation of the agency/organization

- ² If the applicant is an individual, sign and write full name and have confirmation from the workplace; if it is an organization, the representative signs and writes full name, affixes seal.

Appendix V

(Issued together with Circular No. 27/2021/TT-BTC dated April 19, 2021 of the Minister of Finance)

VEHICLE TRANSFER CERTIFICATE

Pursuant to the provisions of Circular No.   /2021/TT-BTC dated   /   /2021 amending and supplementing certain Articles of Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of automobiles and two-wheeled motorcycles with engines for individuals and organizations enjoying preferential treatment and immunity in Vietnam;

Considering the request of the agency/individual in the document: ... dated ... month ... year ...

DIRECTOR OF THE CUSTOMS DEPARTMENT OF PROVINCE/CITY ...

Certification by the organization/person …

Position: …; diplomatic identity card number: …valid until …(for personal vehicles).

Address: …

Exemption quota book number: …issued on …day …month …year by …

Is transferred ... automobiles to the agency/individual ..., address: ... Information about the transferred vehicle as follows:

- Type of vehicle …Brand name: …, year of manufacture: …, country of manufacture: …, color: …, chassis number: …, engine number: …; displacement: …, condition of the vehicle: …

- Temporarily imported according to Temporary Import Permit No. .... dated .... of the Customs Department of Province/City ..., Import Declaration No.: .... dated .... at the Sub-Customs Department ... under the Customs Department of Province/City ...

The transfer of the above-mentioned automobile is carried out in accordance with current regulations.

This Transfer Certificate is valid for 30 days from the date of issuance./.

Enterprise (in capital letters): ...

Of the Sub-Customs Department handling the transfer procedure:

Certification by the organization/person: …diplomatic identity card number: …valid until …(for personal vehicles).

Has completed the transfer procedure: ...automobiles according to Vehicle Transfer Certificate No. ... dated ... month ... year ... issued by the Customs Department of Province/City ...

Note:

- ¹ Abbreviation of the drafting unit and number of copies retained (if necessary).

- ² Drafting officer's code and number of copies to be issued (if necessary).

Appendix VI

(Issued together with Circular No. 27/2021/TT-BTC dated April 19, 2021 of the Minister of Finance)

RESPECTED: General Department of Customs

Implementing the provisions of Clause 9, Article 1 of Circular No.   /2021/TT-BTC dated   /  /2021 amending and supplementing certain Articles of Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of automobiles and two-wheeled motorcycles with engines for individuals and organizations enjoying preferential treatment and immunity in Vietnam, the Customs Department of Province/City reports on the completion of the vehicle transfer procedure for temporarily imported vehicles of individuals and organizations enjoying preferential treatment and immunity as follows:

Customs Department ......reports for the General Department of Customs to be informed./.

Note:

- ¹ Abbreviation of the issuing authority of the circular.

- ² Abbreviation of the drafting unit of the circular.

- ³ Abbreviation of the drafting unit and number of copies retained (if necessary).

- ⁴ Drafting officer's code and number of copies to be issued (if necessary).

Model No. 01: G/2014/TNK - OTO/XM-NG

TEMPORARY IMPORT PERMIT FOR AUTOMOBILE/MOTORCYCLE

Pursuant to Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Ministry of Finance on procedures for temporary import, re-export, destruction, and transfer of automobiles and two-wheeled motorcycles with engines for individuals and organizations enjoying preferential treatment and immunity in Vietnam;

Considering the Request of the agency/individual: ...

CUSTOMS DEPARTMENT OF PROVINCE/CITY ...

Certification by the organization/person …

Position: ...; diplomatic identity card number: ...; Temporary import period: ...

Address: …

Vehicle quota book exempt from tax No. ... dated ... month ... year ... issued by ...;

Temporarily importing ... automobiles, ... motorcycles under the diplomatic exemption regime in Vietnam:

- Brand name: ..., model: ..., year of manufacture: ..., country of manufacture: ..., color: ..., chassis number: ..., engine number: ..., cylinder capacity: ..., engine condition: ...

- The imported vehicle belongs to Bill of Lading No. dated ..., destination port: ...

The importation of the above-mentioned automobile/motorcycle is carried out in accordance with current regulations.

This permit is valid for 30 days from the date of issuance./.

Enterprise (in capital letters): ...

Of the Sub-Customs Department at the border gate handling the import procedure:

Confirmed:

Has:

Model No. 02: G/2014/CN - OTO - NG

VEHICLE TRANSFER CERTIFICATE

Pursuant to Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Ministry of Finance on procedures for temporary import, re-export, destruction, and transfer of automobiles and two-wheeled motorcycles with engines for individuals and organizations enjoying preferential treatment and immunity in Vietnam;

Pursuant to the request of the agency/individual: ...

CUSTOMS DEPARTMENT OF PROVINCE/CITY ...

Certification by the organization/person …

Position: ...; diplomatic identity card number: ...; Temporary import period: ...

Address: …

Vehicle quota book exempt from tax No. ... dated ... month ... year ... issued by ...;

Transfers ... automobiles temporarily imported under Temporary Import Permit No.: ..., dated ..., Temporary Import Declaration No.: ..., dated ..., filed with the Sub-Customs Department at the border gate: ..., under the Customs Department of Province/City ..., to the agency/individual ..., address: ...

- Brand name: ..., model: ..., year of manufacture: ..., country of manufacture: ..., color: ..., chassis number: ..., engine number: ..., cylinder capacity: ...

The transfer of the above-mentioned automobile is carried out in accordance with current regulations.

This permit is valid for 30 days from the date of issuance./.

                      ^{______________________________}

[1] This consolidated document is derived from the following two Circulars:

- Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of automobiles and two-wheeled motorcycles with engines for individuals and organizations enjoying preferential treatment and immunity in Vietnam, effective from March 28, 2014;

- Circular No. 27/2021/TT-BTC dated April 19, 2021 of the Minister of Finance amending and supplementing certain provisions of Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of automobiles and two-wheeled motorcycles with engines for individuals and organizations enjoying preferential treatment and immunity in Vietnam, effective from June 2, 2021;

This consolidated document does not replace the above two Circulars.

[2] Circular No. 27/2021/TT-BTC dated April 19, 2021 of the Minister of Finance amending and supplementing certain provisions of Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of automobiles and two-wheeled motorcycles with engines for individuals and organizations enjoying preferential treatment and immunity in Vietnam, based on the following grounds:

"Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

Pursuant to the Special Consumption Tax Law dated November 14, 2008; the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law dated November 26, 2014; the Value Added Tax Law dated June 3, 2003; the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law dated June 19, 2013; the Tax Administration Law dated June 13, 2019; the Law Amending and Supplementing Certain Provisions of the Laws on Tax dated November 26, 2014; the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law, the Special Consumption Tax Law, and the Tax Administration Law dated April 6, 2016;

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;

Pursuant to Decree No. 73/CP dated July 30, 1994 of the Government detailing the implementation of the Ordinance on Preferential Treatment and Immunity for Diplomatic Missions, Consular Posts, and Representative Offices of International Organizations in Vietnam;

BASED ON THE GOVERNMENT DECREE NO. 08/2015/NĐ-CP OF JANUARY 21, 2015 DETAILING AND PROVIDING GUIDELINES FOR IMPLEMENTATION OF THE CUSTOMS LAW REGARDING CUSTOMS PROCEDURES, INSPECTION, SUPERVISION, AND CONTROL; GOVERNMENT DECREE NO. 59/2018/NĐ-CP OF APRIL 20, 2018 AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF GOVERNMENT DECREE NO. 08/2015/NĐ-CP;

BASED ON THE GOVERNMENT DECREE NO. 126/2020/NĐ-CP OF OCTOBER 19, 2020 DETAILING SOME PROVISIONS OF THE TAX MANAGEMENT LAW; GOVERNMENT DECREE NO. 209/2013/NĐ-CP OF DECEMBER 18, 2013 DETAILING AND GUIDING IMPLEMENTATION OF CERTAIN PROVISIONS OF THE VALUE ADDED TAX LAW; GOVERNMENT DECREE NO. 108/2015/NĐ-CP OF OCTOBER 28, 2015 DETAILING AND GUIDING IMPLEMENTATION OF CERTAIN PROVISIONS OF THE SPECIAL CONSUMPTION TAX LAW AND THE LAW AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE SPECIAL CONSUMPTION TAX LAW; GOVERNMENT DECREE NO. 100/2016/NĐ-CP OF JULY 1, 2016 DETAILING IMPLEMENTATION OF THE LAW AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE VALUE ADDED TAX LAW, THE SPECIAL CONSUMPTION TAX LAW, AND THE TAX MANAGEMENT LAW; GOVERNMENT DECREE NO. 146/2017/NĐ-CP OF DECEMBER 15, 2017 AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF GOVERNMENT DECREE NO. 100/2016/NĐ-CP OF JULY 1, 2016; GOVERNMENT DECREE NO. 134/2016/NĐ-CP OF SEPTEMBER 1, 2016 DETAILING SOME PROVISIONS AND MEASURES TO IMPLEMENT THE EXPORT DUTY AND IMPORT DUTY LAW; GOVERNMENT DECREE NO. 18/2021/NĐ-CP OF MARCH 11, 2021 AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF GOVERNMENT DECREE NO. 134/2016/NĐ-CP;

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;

BASED ON THE PRIME MINISTER’S DECISION NO. 53/2013/QĐ-TTg OF SEPTEMBER 13, 2013 ON TEMPORARY IMPORTATION, RE-EXPORTATION, DESTRUCTION, OR TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF PERSONS ENTITLED TO IMMUNITIES AND PRIVILEGES IN VIETNAM; PRIME MINISTER’S DECISION NO. 14/2021/QĐ-TTg OF MARCH 26, 2021 AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF PRIME MINISTER’S DECISION NO. 53/2013/QĐ-TTg;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the General Department of Customs;

THE MINISTER OF FINANCE ISSUES THE CIRCULAR AMENDING AND SUPPLEMENTING SOME ARTICLES OF CIRCULAR NO. 19/2014/TT-BTC OF FEBRUARY 11, 2014 OF THE MINISTER OF FINANCE REGULATING TEMPORARY IMPORTATION, RE-EXPORTATION, DESTRUCTION, OR TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF PERSONS ENTITLED TO IMMUNITIES AND PRIVILEGES IN VIETNAM.

[3] THIS CLAUSE IS AMENDED AND COMPLEMENTED AS PROVIDED IN CLAUSE 1, ARTICLE 1 OF CIRCULAR NO. 27/2021/TT-BTC OF APRIL 19, 2021 OF THE MINISTER OF FINANCE AMENDING AND COMPLEMENTING SOME PROVISIONS OF CIRCULAR NO. 19/2014/TT-BTC OF FEBRUARY 11, 2014 OF THE MINISTER OF FINANCE REGULATING TEMPORARY IMPORTATION, RE-EXPORTATION, DESTRUCTION, OR TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF PERSONS ENTITLED TO IMMUNITIES AND PRIVILEGES IN VIETNAM, WHICH SHALL TAKE EFFECT FROM JUNE 2, 2021.

[4] THIS ARTICLE IS AMENDED AND COMPLEMENTED AS PROVIDED IN CLAUSE 2, ARTICLE 1 OF CIRCULAR NO. 27/2021/TT-BTC OF APRIL 19, 2021 OF THE MINISTER OF FINANCE AMENDING AND COMPLEMENTING SOME PROVISIONS OF CIRCULAR NO. 19/2014/TT-BTC OF FEBRUARY 11, 2014 OF THE MINISTER OF FINANCE REGULATING TEMPORARY IMPORTATION, RE-EXPORTATION, DESTRUCTION, OR TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF PERSONS ENTITLED TO IMMUNITIES AND PRIVILEGES IN VIETNAM, WHICH SHALL TAKE EFFECT FROM JUNE 2, 2021.

[5] This provision is amended and supplemented pursuant to Clause 3, Article 1 of Circular No. 27/2021/TT-BTC dated April 19, 2021, issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 19/2014/TT-BTC dated February 11, 2014, issued by the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled motorcycles with engines of subjects enjoying privileges and immunities in Vietnam, which shall take effect from June 2, 2021.

[6] This provision is amended and supplemented pursuant to Clause 4, Article 1 of Circular No. 27/2021/TT-BTC dated April 19, 2021, issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 19/2014/TT-BTC dated February 11, 2014, issued by the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled motorcycles with engines of subjects enjoying privileges and immunities in Vietnam, which shall take effect from June 2, 2021.

[7] This provision is amended and supplemented pursuant to Clause 5, Article 1 of Circular No. 27/2021/TT-BTC dated April 19, 2021, issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 19/2014/TT-BTC dated February 11, 2014, issued by the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled motorcycles with engines of subjects enjoying privileges and immunities in Vietnam, which shall take effect from June 2, 2021.

[8] This provision is amended and supplemented pursuant to Clause 6, Article 1 of Circular No. 27/2021/TT-BTC dated April 19, 2021, issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 19/2014/TT-BTC dated February 11, 2014, issued by the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled motorcycles with engines of subjects enjoying privileges and immunities in Vietnam, which shall take effect from June 2, 2021.

[9] Article 2 of Circular No. 27/2021/TT-BTC dated April 19, 2021, issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 19/2014/TT-BTC dated February 11, 2014, issued by the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled motorcycles with engines of subjects enjoying privileges and immunities in Vietnam, which shall take effect from June 2, 2021, provides as follows:

"Article 2. Implementation Provisions

1. This Circular takes effect from June 2, 2021.

2. Repeal Circular No. 93/2018/TT-BTC dated October 5, 2018, issued by the Ministry of Finance amending and supplementing certain provisions of Circular No. 19/2014/TT-BTC dated February 11, 2014, issued by the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled motorcycles with engines of subjects enjoying privileges and immunities in Vietnam; repeal Decision No. 2190/QD-BTC dated November 19, 2018, issued by the Minister of Finance correcting Circular No. 93/2018/TT-BTC dated February 11, 2018, issued by the Minister of Finance.

3. In the course of implementation, if related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

4. During the implementation of this Circular, if any issues arise, organizations and individuals involved are requested to report them to the Ministry of Finance (through the General Department of Customs) for consolidation and guidance on handling.

[10] This clause is amended and supplemented pursuant to Clause 7, Article 1 of Circular No. 27/2021/TT-BTC dated April 19, 2021, issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 19/2014/TT-BTC dated February 11, 2014, issued by the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled motorcycles with engines of subjects enjoying privileges and immunities in Vietnam, which shall take effect from June 2, 2021.

[11] This clause is added pursuant to Clause 7, Article 1 of Circular No. 27/2021/TT-BTC dated April 19, 2021, issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 19/2014/TT-BTC dated February 11, 2014, issued by the Minister of Finance on procedures for temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled motorcycles with engines of subjects enjoying privileges and immunities in Vietnam, which shall take effect from June 2, 2021.