Circular No. 215/2010/TT-BTC amends and supplements certain contents at Point 1, Section II of Circular No. 16/2008/TT-BTC dated February 13, 2008, issued by the Ministry of Finance, guiding the importation and temporary importation of two-wheeled motorcycles not for commercial purposes.

Circular No. 215/2010/TT-BTC amends and supplements certain contents regarding customs declaration documents when importing and temporarily importing two-wheeled motorcycles not for commercial purposes according to relevant laws and regulations. This Circular shall take effect 45 days from the date of issuance.

문서 번호215/2010/TT-BTC
문서 유형Circular
발행 기관Ministry of Finance
서명자Đỗ Hoàng Anh Tuấn — Thứ trưởng
업데이트26. 06. 2026
산업Finance
분야Tax AdministrationFees and Charges
발행일29. 12. 2010
발효일12. 02. 2011
효력 만료일26. 10. 2015
상태Expired
✦ 스마트 요약

Circular No. 215/2010/TT-BTC amends and supplements certain contents regarding customs declaration documents when importing and temporarily importing two-wheeled motorcycles not for commercial purposes according to relevant laws and regulations. This Circular shall take effect 45 days from the date of issuance.

적용 범위

Overseas Vietnamese, foreign experts implementing ODA programs/projects, individuals enjoying diplomatic privileges and immunities.

핵심 사항

  • When importing or temporarily importing two-wheeled motorcycles not for commercial purposes, the importer must submit two original copies of the Export/Non-Tariff Import Declaration Form, two copies of the Transport Document, and one original copy of the Import/Temporary Import Request Document.
  • As specified in Points 2.2.c and 2.2.d, Section I of Circular No. 16/2008/TT-BTC, additional documents such as a confirmation of residential address from local authorities or a confirmation of the end of work period must be supplemented.
  • If the documents are in a language other than Vietnamese or English, one original copy and one certified Vietnamese translation must be submitted according to the provisions of Decree No. 79/2007/NĐ-CP.
  • Customs officials will check and compare the content of the original with the content of the copy on the original copy and confirm the results of the inspection.
  • This Circular shall take effect 45 days from the date of issuance.

🌐 이 문서의 사회적 영향

  • Positive impact: Reducing administrative burdens for individuals and businesses when importing and temporarily importing two-wheeled motorcycles not for commercial purposes.
  • Negative impact: May increase legal costs for entities required to supplement additional documents under the new regulations.

❓ 자주 묻는 질문

How many original and copied documents need to be submitted when importing two-wheeled motorcycles not for commercial purposes?

Submit two original copies of the Export/Non-Tariff Import Declaration Form, two copies of the Transport Document, and one original copy of the Import/Temporary Import Request Document.

Which entities are required to supplement additional documents such as a confirmation of residential address from local authorities?

Entities specified at Point 2.2.c, Section I of Circular No. 16/2008/TT-BTC.

What should be done if the documents are in a language other than Vietnamese or English?

One original copy and one certified Vietnamese translation must be submitted according to the provisions of Decree No. 79/2007/NĐ-CP.

When will this Circular take effect?

This Circular shall take effect 45 days from the date of issuance.

What will the customs official do with the original copy?

The customs official will check and compare the content of the original with the content of the copy and confirm the results of the inspection on the original copy.

전문

CIRCULAR

Amending and supplementing certain contents in Point 1, Section II of Circular No. 16/2008/TT-BTC dated February 13, 2008 of the Ministry of Finance guiding the importation and temporary importation of two-wheeled motorcycles not for commercial purposes.

of the Ministry of Finance guiding the importation and temporary importation of two-wheeled motorcycles not for commercial purposes

____________________________________

Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain articles of the Customs Law;

Pursuant to the Government Decree No. 84/2009/NĐ-CP dated October 15, 2009 on gasoline and diesel oil business;

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

Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

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

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

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

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

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

To implement the recommendations of the specialized working group of Project 30 on administrative reform of the Prime Minister, the Ministry of Finance amends and supplements some contents at Point 1, Section II of Circular No. 16/2008/TT-BTC dated February 13, 2008 of the Ministry of Finance guiding the importation and temporary importation of two-wheeled motorcycles not for commercial purposes as follows:

Article 1. Point 1 of Section II of Circular No. 16/2008/TT-BTC shall be amended and supplemented and shall be stipulated as follows:

"1. Regarding customs declaration documents:

1.1. Customs declaration form for export/import non-commercial goods: Two original copies.

1.2. Transport document: Two copies.

1.3. Document requesting the importation and temporary importation of two-wheeled motorcycles; diplomatic note requesting the grant of privileges and immunities as prescribed in Decree No. 73/CP dated July 30, 1994 of the Government; confirmation document of a Vietnamese state agency as prescribed in Decision No. 210/1999/QĐ-TTg dated October 27, 1999 of the Prime Minister regarding certain policies for overseas Vietnamese; confirmation document that the individual is an ODA expert as prescribed in Decision No. 119/2009/QĐ-TTg dated October 1, 2009 of the Prime Minister regarding the issuance of regulations for foreign experts implementing ODA programs and projects; other relevant documents (if any) related to the importer or temporary importer or related to the ownership of two-wheeled motorcycles of the importer or temporary importer as prescribed in current legal documents: One original copy.

1.4. For the subjects mentioned in Points 2.2.c and 2.2.d, Section I of Circular No. 16/2008/TT-BTC dated February 13, 2008 of the Ministry of Finance, if importing used two-wheeled motorcycles, they must additionally provide the following documents:

- Document requesting the importation of two-wheeled motorcycles with confirmation of residential address from local authorities (for the subject mentioned in Point 2.2.c, Section I of Circular No. 16/2008/TT-BTC dated February 13, 2008 of the Ministry of Finance) or confirmation of the end of working period from the managing authority (for the subject mentioned in Point 2.2.d, Section I of Circular No. 16/2008/TT-BTC dated February 13, 2008 of the Ministry of Finance): One original copy;

- Decision of the state agency dispatching abroad for work or as an expert (for the subject mentioned in Point 2.2.d, Section I of Circular No. 16/2008/TT-BTC dated February 13, 2008 of the Ministry of Finance): One photocopied copy from the original, presenting the original for customs officer verification and comparison;

- Vietnamese passport or substitute travel document still valid (for the subject mentioned in Point 2.2.c, Section I of Circular No. 16/2008/TT-BTC dated February 13, 2008 of the Ministry of Finance and according to Circular No. 06/2007/TT-BCA-C11 dated July 1, 2007 of the Ministry of Public Security guiding the implementation of certain provisions of the Law on Residence) stamped with entry inspection seal by the immigration management agency at the border gate (in case the public security agency does not issue a decision or notification of return under the Law on Residence): One photocopied copy from the original, presenting the original for customs officer verification and comparison;

- Passport: One photocopied copy from the original, presenting the original for customs officer verification and comparison;

- Household registration book issued by the Vietnamese Public Security Agency: One photocopied copy from the original, presenting the original for customs officer verification and comparison;

- Documents proving permission for permanent residence or indefinite stay from the competent authority of the country of settlement (for the subject mentioned in Point 2.2.c, Section I of Circular No. 16/2008/TT-BTC dated February 13, 2008 of the Ministry of Finance) and documents proving personal ownership of the two-wheeled motorcycle such as vehicle registration certificate or confirmation of vehicle registration cancellation issued by the competent authority of the country of origin, driving license (as prescribed by the country of origin - if applicable):

+ If the above documents are in Vietnamese or English, submit: One photocopied copy from the original, presenting the original for customs officer verification and comparison;

+ If the above documents are not in Vietnamese or English, submit: One photocopied copy from the original, one Vietnamese translation certified by a competent authority as prescribed in Clause 1, Article 5 of Decree No. 79/2007/NĐ-CP dated May 18, 2007 of the Government on issuing copies from original books, certifying copies from originals, and certifying signatures.

When receiving customs declaration documents, after the customs officer has verified and compared the content of the original with the content of the copy, the officer shall certify the verified and compared content on the photocopied copy from the original.”.

Article 2. Effective Implementation:

1. This Circular shall take effect 45 days from the date of signature.

2. The Director of the General Department of Customs shall instruct the Directors of Provincial Customs Departments to organize management, monitoring, and implementation of the contents stipulated in this Circular./.

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215/2010/TT-BTC
Circular No. 215/2010/TT-BTC amends and supplements certain contents at Point 1, Section II of Circular No. 16/2008/TT-BTC dated February 13, 2008, issued by the Ministry of Finance, guiding the importation and temporary importation of two-wheeled motorcycles not for commercial purposes.
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