Circular No. 19/2014/TT-BTC on procedures for temporary import, re-export, destruction, and transfer of automobiles and motorcycles with engines of subjects enjoying diplomatic privileges and immunities in Vietnam.

CIRCULAR

Regulations on temporary importation, re-exportation, destruction, and transfer of ownership of motor vehicles and motorcycles with engines destroy, transfer

assign motor vehicles, two-wheeled motorcyclesfor subjects entitled to preferential treatment and immunity in Vietnam

exempt, grant immunity in Vietnam

________________

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;

Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008; 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 Preferential Treatment and Immunity for Diplomatic Missions, Consular Posts of Foreign Countries, and International Organizations' Representative Offices in Vietnam;

Pursuant to Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Law on Customs regarding customs procedures, 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 Law on Special Consumption Tax 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 Law on Special Consumption Tax;

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

Pursuant to Decision No. 53/2013/QĐ-TTg dated September 13, 2013 of the Prime Minister on temporary importation, re-exportation, destruction, and transfer of ownership of motor vehicles and motorcycles with engines for subjects entitled to preferential treatment and immunity in Vietnam;

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

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 regulating the procedures for temporary importation, re-exportation, destruction, and transfer of ownership of motor vehicles and motorcycles with engines for subjects entitled to preferential treatment and immunity in Vietnam.

PART I

GENERAL PROVISIONS

Article 1. Scope of Application

This Circular regulates the procedures for temporary importation, re-exportation, destruction, transfer of ownership, gift, and donation (hereinafter referred to as transfer of ownership) of motor vehicles and motorcycles with engines (hereinafter referred to as motorcycles) for subjects entitled to preferential treatment and immunity in Vietnam.

Article 2. Applicability

1. Diplomatic missions, consular posts, and representative offices of international organizations based in Vietnam are entitled to preferential treatment and immunity under international treaties to which Vietnam is a party according to Articles 8, 9, and 10 of Decree No. 73/CP dated July 30, 1994 of the Government.

2. Diplomatic staff of diplomatic missions, consular staff of consular posts, and staff of representative offices of international organizations based in Vietnam are entitled to preferential treatment and immunity under international treaties to which Vietnam is a party.

3. Administrative technical staff of diplomatic missions and consular posts are entitled to preferential treatment and immunity on the principle of reciprocity between the Government of Vietnam and the sending state; staff of representative offices of international organizations based in Vietnam are entitled to preferential treatment and immunity under international treaties to which Vietnam is a party.

5. Customs authorities.

Article 3. Certain provisions on conditions for temporary importation, re-exportation, transfer, and destruction of vehicles

1. The subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular shall be entitled to temporarily import duty-free motor vehicles and motorcycles according to the types, quantities, and conditions stipulated in Clause 1 of Article 3 and Clauses 1 and 2 of Article 4 of Decision No. 53/2013/QĐ-TTg.

3. The subjects specified in Clause 1 of Article 2 of this Circular shall only be entitled to temporarily import duty-free motor vehicles and motorcycles exceeding the prescribed quantity standards as stipulated in Clause 2 of Article 3 of Decision No. 53/2013/QĐ-TTg if they obtain written approval from the Ministry of Foreign Affairs.

4. Temporary importation of duty-free motor vehicles and motorcycles to supplement the quota:

a) The subjects specified in Clause 1 of Article 2 of this Circular shall only be entitled to temporarily import motor vehicles and motorcycles to complete the quota if they meet the conditions stipulated in Point a of Clause 3 of Article 4 of Decision No. 53/2013/QĐ-TTg.

b) The subjects specified in Clauses 2 and 3 of Article 2 of this Circular shall only be entitled to temporarily import motor vehicles and motorcycles to supplement the quota if they meet the conditions stipulated in Point b of Clause 3 of Article 4 of Decision No. 53/2013/QĐ-TTg.

5. The subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular may re-export, transfer, or destroy vehicles when they satisfy the conditions stipulated in Articles 7, 8, and 9 of Decision No. 53/2013/QĐ-TTg.

6. Prior to processing the procedures for re-exportation, transfer, or destruction of motor vehicles and motorcycles, the subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular must complete the procedures for retrieving the vehicle registration certificate and license plates.

The subjects specified in Clauses 2 and 3 of Article 2 of this Circular must carry out the procedures for retrieving the vehicle registration certificate and license plates, re-exportation, transfer, or destruction of motor vehicles and motorcycles at least 30 (thirty) days before the end of their term of service in Vietnam as certified by the Ministry of Foreign Affairs.

In cases where it is not possible to re-export, transfer, or destroy motor vehicles and motorcycles in time, the aforementioned subjects must authorize their place of work to handle the procedures for re-exportation, transfer, or destruction of vehicles, with the authorization letter confirmed by the authority where the subject works regarding the cancellation of the vehicle registration and commitment to keep the vehicle in its original condition at the office premises and complete the procedures for re-exportation, transfer, or destruction of vehicles within six months from the date the subjects conclude their term of service.

The subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular are not allowed to transfer motor vehicles that were temporarily imported as used vehicles according to Clause 2 of Article 9 of Decision No. 53/2013/QĐ-TTg.

The buyer of vehicles from the subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular must declare and pay taxes and fees as prescribed within the time limit stipulated by tax and fee laws.

1. This Circular regulates the procedures for receiving sponsorship, contributions, and accepting mandates from domestic organizations and individuals, and contributions that must be repaid and mandates from foreign organizations and individuals for the Small and Medium Enterprise Development Fund (hereinafter referred to as the Fund).II

SPECIFIC PROVISIONS

Article 4. Documents and Procedures for Issuing Temporary Import Certificates for Motor Vehicles and Motorcycles

a) A request for temporary importation of vehicles: One original copy.

b) Identity card issued by the Ministry of Foreign Affairs (for the subjects specified in Clauses 2 and 3 of Article 2 of this Circular): One copy and the original for verification.

c) Transport documents or other transport documents of equivalent value: One original copy and one copy provided by the shipping company (except in cases of temporary importation through land border crossings).

d) Vehicle registration or deregistration certificate issued by the competent authority of the exporting country: One Vietnamese translation certified from the original, accompanied by the original for verification (in cases of temporary importation of motor vehicles in use as movable property).

đ) Confirmation letter from the authority where the subject works in Vietnam (for the subjects specified in Clauses 2 and 3 of Article 2 of this Circular) regarding the movement of assets or transfer of workplace from another country to Vietnam: One original copy.

e) Present the Quota Booklet for Duty-Free Motor Vehicles and Motorcycles issued by the Ministry of Foreign Affairs for the customs authority to check and verify.

g) Written approval from the Ministry of Foreign Affairs for temporary importation of motor vehicles and motorcycles exceeding the quota (in cases of exceeding the temporary importation quota): One original copy.

a) Responsibilities of the subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular:

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

a.2) Submit the application documents for issuing a temporary import certificate for motor vehicles and motorcycles as stipulated in Clause 1 of this Article to the Provincial or Municipal Customs Department where the headquarters is located (for the subjects specified in Clause 1 of Article 2 of this Circular) or the location of the headquarters of the subject's workplace (for the subjects specified in Clauses 2 and 3 of Article 2 of this Circular).

b.1) Accept the documents, check their completeness and validity, and verify and compare the vehicle quota against the Quota Booklet for Duty-Free Motor Vehicles and Motorcycles. If appropriate, issue a receipt and process the issuance of the temporary import certificate within five working days from the date of receipt of the documents.

If the documents are incomplete, guide the applicant to complete the documents as required.

b.2) Each motor vehicle or motorcycle temporarily imported shall be issued with one set of temporary import papers consisting of three copies (in accordance with Form No. 01: G/2014/TNK OTO/XEMAY-NG issued together with this Circular), the temporary import paper for each vehicle must clearly state the name, address, position of the person temporarily importing the vehicle, brand, model year (model), year of manufacture, country of manufacture, color, chassis number, engine number, engine displacement, condition of the vehicle (new/unused/used), and the period of temporary import and re-export according to the duration of work in Vietnam recorded on the certificate issued by the Ministry of Foreign Affairs (for persons specified in Clauses 2 and 3 of Article 2 of this Circular). The temporary import paper for vehicles is valid for thirty days from the date of issuance.

b.3) After issuing the temporary import paper for vehicles, the customs authority issuing the paper shall record the details of the issued import permit in the Register of Exempted Tax Motor Vehicles and Motorcycles (section reserved for temporarily imported motor vehicles and motorcycles) issued by the Ministry of Foreign Affairs, affix a confirmation stamp, and hand over two copies of the temporary import paper (accompanied by one transport document stamped by the Customs Department issuing the paper) to the applicant along with the application for the temporary import paper to submit to the border gate customs for temporary import procedures.

b.4) Update information in the management information system of the General Department of Customs for motor vehicles and motorcycles temporarily imported by diplomatic personnel enjoying privileges and immunities in Vietnam.

Article 5. Documents and Procedures for Temporary Importation of Motor Vehicles and Motorcycles

1. Documents for Temporary Importation of Motor Vehicles and Motorcycles

a) Temporary import paper for motor vehicles and motorcycles: Two original copies;

b) Transport document: One original copy (stamped by the Customs Department of the province or city where the temporary import paper for motor vehicles and motorcycles was issued);

c) Non-commercial export/import declaration form (HQ/2011-PMD): Two original copies;

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

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

2. Temporary Import Procedures for Automobiles and Motorcycles

a) Place of procedure

a1) The procedure for temporarily importing motor vehicles is carried out at the Border Gate Customs Sub-department (where the motor vehicle is transported from abroad to the border gate). In the case of temporarily importing motor vehicles through a land border gate, the procedure for temporarily importing motor vehicles is conducted at the international border gate.

a2) The procedure for temporarily importing motorcycles is carried out at the Customs Sub-department in accordance with the provisions of the law.

b) The procedure for temporarily importing motor vehicles and motorcycles shall be implemented in accordance with the current regulations applicable to non-commercial imports of goods.

c) The Border Gate Customs Sub-department will only clear the goods when there is a Certificate of Quality and Technical Safety and Environmental Protection for Imported Motor Vehicles (for motor vehicles) and a Certificate of Quality and Technical Safety and Environmental Protection for Motorcycles issued by the quality inspection agency.

d.1) The content "temporarily imported motor vehicle/motorcycle" in the upper right corner of the non-commercial export/import declaration form (HQ/2011-PMD);

d.2) The results of the temporary import procedure for motor vehicles and motorcycles on two copies of the temporary import paper for vehicles.

Return to the temporary importer one copy of the temporary import paper for vehicles and one copy of the HQ/2011-PMD declaration form (retained by the declarant) for registration and circulation of the vehicle, and one copy of the original (retained by the declarant) signed and stamped with confirmation by the Border Gate Customs Sub-department for temporary import and stamped for "re-export or transfer in accordance with the law" for re-export or transfer procedures; send a copy of the temporary import permit and the declaration form confirmed by the Border Gate Customs Sub-department to the Customs Department of the province or city where the temporary import paper was issued for monitoring and management, and transmit the information about the temporary import declaration form to the General Department of Customs for centralized information management; no origin declaration form will be issued for temporarily imported motor vehicles and motorcycles.

1. Documents for Re-exporting Automobiles and Motorcycles

a) A request for re-exporting the vehicle: 01 original copy with confirmation from the authority where the subject works in Vietnam.

b) A document from the Ministry of Foreign Affairs (National Reception Office or Local Department of Foreign Affairs where the Consular Office is located) regarding the re-exporting of the vehicle: 01 original copy.

c) The customs declaration form for temporarily imported vehicles (kept by the declarant) stamped for "re-export or transfer according to the provisions of the law": 01 certified copy by the Customs Sub-Department at the temporary import port.

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

d) A record confirming by the competent state agency that the automobile or motorcycle has been damaged in an accident, natural disaster, or due to technical reasons beyond control and cannot be used further: 01 original copy (for cases stipulated in Clause 3, Article 7 of Decision No. 53/2013/QĐ-TTg).

2. Procedures for Re-exporting Automobiles and Motorcycles

a) The procedure for re-exporting automobiles and motorcycles shall be carried out at the Customs Sub-Department at the border gate.

b) Based on the documents specified in Clause 1 of this Article, the Customs Sub-Department at the border gate will carry out the re-exporting procedure according to current regulations for goods exported without commercial purposes. In case there is doubt about the temporary import declaration as specified in Point c, Clause 1 of this Article, it shall require the Customs Sub-Department at the temporary import port to process the temporary import of the vehicle to provide information on the temporary import declaration. Within 5 days from the date the Customs Sub-Department at the re-export port requests, the Customs Sub-Department at the temporary import port shall be responsible for providing information to the Customs Sub-Department at the re-export port.

c) Upon completion of the re-exporting procedure, the Customs Sub-Department at the re-exporting port shall issue a notification and send a copy of the completed re-export declaration to the Provincial or Municipal Customs Department where the temporary import permit was issued to implement the cancellation of the temporary import permit according to regulations.

1. The issuance of the transfer certificate and the transfer procedure shall be carried out at the Provincial or Municipal Customs Department where the temporary import permit was issued.

2. Application Documents for Issuing Transfer Certificates

a) For Official Vehicles

A request for the transfer of the vehicle: 01 original copy.

b) For Personal Vehicles

b.1) A request for the transfer of the vehicle: 01 original copy with confirmation from the authority where the subject works in Vietnam; or a request for the transfer from the authority (in cases where the subject authorized the working authority to handle the vehicle transfer procedures under Paragraphs 2 and 3 of Article 2 of this Circular).

b.2) An identification document issued by the Ministry of Foreign Affairs (for subjects specified in Paragraphs 2 and 3 of Article 2 of this Circular): 01 certified copy with confirmation from the authority where the subject works and the original must be presented for verification.

b.3) A document from the Ministry of Foreign Affairs (National Reception Office or Local Department of Foreign Affairs where the Consular Office is located) regarding the transfer of the vehicle: 01 original copy.

b.4) A power of attorney for the working authority to handle the vehicle transfer procedures: 01 original copy.

c) A registration cancellation certificate and license plate for automobiles issued by the Public Security Authority: 01 original copy.

d) The customs declaration form for temporarily imported vehicles (kept by the declarant) stamped for "re-export or transfer according to the provisions of the law": 01 certified copy by the Customs Sub-Department at the temporary import port.

e) The customs declaration form for non-commercial export/import goods (HQ/2011-PMD): 02 original copies.

3. Issuance of Transfer Certificates

a) Responsibilities of the subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular:

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

a.2) Submit the application for the issuance of the transfer certificate as stipulated in Clause 2 of this Article to the Provincial or Municipal Customs Department where the temporary import permit was issued.

b) Responsibilities of the Provincial or Municipal Customs Department receiving the application for the issuance of the transfer certificate:

b.1) Receive the documents, check their completeness and validity, and verify them against the conditions for transfer as stipulated in Article 9 of Decision No. 53/2013/QĐ-TTg. If they meet the requirements, issue a receipt and complete the issuance of the transfer certificate within 05 working days from the date of receiving the documents.

If the documents are incomplete, guide the applicant to complete the documents according to the regulations.

In case there is doubt about the temporary import declaration as specified in Point d, Clause 2 of this Article, it shall require the Customs Sub-Department at the temporary import port to process the temporary import of the vehicle to provide information on the temporary import declaration. Within 5 days from the date the Customs Sub-Department at the re-export port requests, the Customs Sub-Department at the temporary import port shall be responsible for providing information to the Customs Sub-Department at the re-export port.

b.2) Each temporarily imported automobile will be issued 01 set of transfer certificates comprising 03 copies (according to Model No. 02: G/2014/CN-OTO-NG issued together with this Circular), the transfer certificate must clearly state: Name of the agency, address (for agency vehicles); name, address (for personal vehicles) of the transferor and transferee; number, date of the temporary import permit, temporary import declaration, brand of the vehicle, model year, year of manufacture, country of manufacture, paint color, chassis number, engine number, engine displacement.

b.3) After issuing the vehicle transfer certificate, hand over 02 copies to the applicant to retain 01 copy as required by Paragraphs 1, 2, and 3, and hand over 01 copy to the transferee to proceed with the transfer procedures.

b.4) Update the information onto the software management system of the General Administration of Customs for temporarily imported automobiles and motorcycles of diplomatic exemption beneficiaries.

a) Entities specified in Clauses 1, 2, and 3 of Article 2 of this Circular shall declare according to the information criteria in Form No. 01 - Import Declaration Form in Appendix I issued by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.

b1) Based on the vehicle transfer certificate, the customs declaration form as specified in Point... Clause 3, Point a Clause 4 of this Article, and compare with the actual vehicle to carry out the transfer procedures (including calculating and collecting taxes as stipulated in Clause 5 of this Article, except for cases where the buyer or recipient of a gift or donation is specified in Paragraphs 1, 2, and 3 of Article 2 of this Circular). Within 10 days from the date of receiving the application for permission to transfer the vehicle, the Provincial or Municipal Customs Department shall complete the transfer procedures according to regulations.

b2) Deliver one copy of the customs declaration HQ/2011-PMD (the declarant's retained copy) and the tax receipt to the entity handling the transfer procedures or the authorized person handling the transfer procedures for the vehicle in accordance with the provisions of the law to complete the registration procedures for the vehicle; or collect a certified copy of the payment voucher submitted to the state budget in cash or by check through the state treasury (with confirmation from the state treasury that the funds have been received) or a bank payment authorization from the entity handling the transfer procedures for the vehicle or the authorized person handling the transfer procedures for the vehicle in accordance with the provisions of the law.

b3) Implement the liquidation of the temporary import permit for the vehicle in accordance with the regulations.

5. Tax policy for transferred vehicles:

The basis for calculating import tax is the taxable value, tax rate, and exchange rate at the time of transfer, specifically:

a) Time of transfer: Implemented in accordance with the provisions of point c, Clause 4, Article 9 of Decision No. 53/2013/QD-TTg.

b) Taxable value: Implemented in accordance with the provisions of Clause 1, Article 20 of Circular No. 205/2010/TT-BTC dated December 15, 2010, issued by the Ministry of Finance guiding Decree No. 40/2007/NĐ-CP dated March 16, 2007 of the Government on the determination of the customs value for exported and imported goods.

c) Tax rate:

c1) For passenger cars with up to 15 seats (including the driver): Apply the import tax rate for used passenger cars as stipulated in Decision No. 36/2011/QD-TTg dated June 29, 2011, of the Prime Minister and Decision No. 24/2013/QD-TTg dated May 3, 2013, amending and supplementing Clause 1, Article 1 of Decision No. 36/2011/QD-TTg dated June 29, 2011 regarding the issuance of the import tax rate for used passenger cars with up to 15 seats.

c2) For passenger cars with more than 15 seats (including the driver): Apply the tariff rate for used passenger cars with more than 15 seats in the Preferential Import Tariff Schedule effective at the time of transfer.

Article 8. Destruction of Passenger Cars and Motorcycles

1. Prior to carrying out the destruction of vehicles, the entities specified in Clauses 1, 2, and 3 of this Circular must notify the Customs Department of the province/city issuing the temporary import certificate for passenger cars and motorcycles in writing, specifying the name, address of the temporary importer, the number, date, and year of the temporary import certificate, 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 Customs Department of the province/city issuing the temporary import certificate for passenger cars/motorcycles shall base their actions on the original destruction record (in accordance with the regulations of the Ministry of Natural Resources and Environment) to compare with relevant information about the vehicle (temporary import certificate, temporary import declaration form, and conditions stipulated in Article 8 of Decision No. 53/2013/QD-TTg) to implement the liquidation of the temporary import certificate for passenger cars and motorcycles in accordance with the regulations.

ChapterIII

IMPLEMENTATION PROVISIONS

Article 9. Implementation Organization

1. The General Department of Customs shall implement control and management of related information concerning the temporary import of passenger cars and motorcycles by entities entitled to preferential treatment and exemption in Vietnam according to the principle of centralized information control and management.

Assign the General Department of Customs to take the lead in building an information management system for temporarily imported passenger cars and motorcycles by diplomatic entities entitled to preferential treatment and exemption in Vietnam.

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

4. Quarterly or at any time, the General Department of Customs shall be responsible for coordinating with the Protocol Department of the Ministry of Foreign Affairs, the Highway Traffic Police Corps under the Ministry of Public Security to provide and exchange information related to the temporary import of passenger cars and motorcycles by entities entitled to preferential treatment and exemption in Vietnam; cases of passenger cars and motorcycles exceeding 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 the Customs Departments of the provinces/cities 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.

Article 10. Effective Date

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

2. Abolish the provisions of Circular No. 02/2001/TT-TCHQ dated May 29, 2001, of the General Department of Customs on customs procedures and management of passenger cars and motorcycles by entities entitled to diplomatic preferential treatment and exemption.

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