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

 

CIRCULAR

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 IMPORTATION, RE-EXPORTATION, DESTRUCTION, AND TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF SUBJECTS ENTITLED TO BENEFITS AND EXEMPTIONS IN VIETNAM

DECREES ISSUED BY THE MINISTER OF FINANCE IN FEBRUARY 2014 ON TEMPORARY IMPORTATION, RE-EXPORTATION, DESTRUCTION, AND TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF SUBJECTS ELIGIBLE FOR PRIVILEGES AND EXEMPTIONS IN VIETNAM

PROCEDURES FOR TEMPORARY IMPORTATION, RE-EXPORTATION, DESTRUCTION, AND TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF SUBJECTS ELIGIBLE FOR PRIVILEGES AND EXEMPTIONS IN VIETNAM

PROCEDURES FOR TEMPORARY IMPORTATION, RE-EXPORTATION, DESTRUCTION, AND TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF SUBJECTS ELIGIBLE FOR PRIVILEGES AND EXEMPTIONS IN VIETNAM

On the basis of Customs Law dated June 23, 2014;

On the basis of Law on Export Duties and Import Duties dated April 6, 2016;

On the basis of Special Consumption Tax Law dated November 14, 2008; Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law dated November 26, 2014; Value Added Tax Law dated June 3, 2003; Law Amending and Supplementing Certain Provisions of the Value Added Tax Law dated June 19, 2013; Tax Administration Law dated June 13, 2019; Law Amending and Supplementing Certain Provisions of Various Tax Laws dated November 26, 2014; 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;

On the basis of Decree on Rights and Privileges for Diplomatic Missions, Consular Posts, and Representative Offices of International Organizations in Vietnam dated August 23, 1993;

Decree No. Decision No. 73/CP dated July 30, 1994 of the Government detailing the implementation of the Decree on Rights and Privileges for Diplomatic Missions, Consular Posts, and Representative Offices of International Organizations in Vietnam;

Decree No. Decision No. 8/2015/NĐ-CP dated January 21, 2015 of the Government detailing and implementing the Law on Customs regarding customs procedures, inspection, supervision, and control; Decree No. 59/2018/NĐ-CP dated April 20, 2018 amending and supplementing certain provisions of Decree No. 8/2015/NĐ-CP;

Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Tax Management Law; Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Value Added Tax Law; Decree No. 108/2015/NĐ-CP dated October 28, 2015 detailing and guiding the implementation of certain provisions of the Special Consumption Tax Law and the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law; Decree No. 100/2016/NĐ-CP dated July 1, 2016 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law, the Special Consumption Tax Law, and the Tax Administration Law; Decree No. 146/2017/NĐ-CP dated December 15, 2017 of the Government amending and supplementing certain provisions of Decree No. 100/2016/NĐ-CP dated July 1, 2016; Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Law on Export Duties and Import Duties; Decree No. 18/2021/NĐ-CP dated March 11, 2021 amending and supplementing certain provisions of Decree No. 134/2016/NĐ-CP;

BASED ON Decree No. 69/2018/NĐ-CP dated May 15, 2018 of the Government detailing certain provisions of the Law on Foreign Trade Management;

Pursuant to Decision No. Decision No. 53/2013/QĐ-TTg dated September 13, 2013 of the Prime Minister on temporary importation, re-exportation, destruction, and transfer of motor vehicles and two-wheel motorcycles of subjects entitled to benefits and exemptions in Vietnam; Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister amending and supplementing certain provisions of Decision No. 53/2013/QĐ-TTg;

Decree No. Decree No. 87/2017/NĐ-CP dated July 26, 2017 of 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 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 importation, re-exportation, destruction, and transfer of motor vehicles and two-wheel motorcycles of subjects entitled to benefits and exemptions in Vietnam.

Article 1. Amending and supplementing some articles of Circular No. 19/2014/TT-BTC dated February 11, 2014, issued by the Minister of Finance, stipulating procedures for temporary import, re-export, destruction, and transfer of automobiles and motorcycles with engines attached to subjects enjoying preferential rights and immunities in Vietnam.

1. Amend and supplement Clause 4 of Article 2 as follows:

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

2. Article 3 shall be amended and supplemented as follows:

"Article 3. Some provisions on conditions for temporary import, re-export, transfer, and destruction of automobiles and motorcycles."

"1. The subjects specified in Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular shall be entitled to temporarily import tax-free automobiles and motorcycles according to the types, quantities, and conditions prescribed in Article 5 of Decree No. 134/2016/NĐ-CP dated September 1, 2016, of the Government, amended and supplemented in 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 the case where the successor receives the transfer of an automobile from the predecessor, the successor may only proceed with the issuance of temporary import permit and temporary import procedures for automobiles as prescribed in Articles 4 and 5 of this Circular after the predecessor has completed the issuance of the automobile transfer certificate as prescribed in point a, Clause 7, Article 7 of this Circular.

"2. The subjects specified in Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular shall be entitled to temporarily import automobiles as movable assets as prescribed in Clause 1, Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021, of the Prime Minister."

"3. In the case where the subjects specified in 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, Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021, of the Government."

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

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

4. Clause 2 of Article 5 is amended and supplemented as follows:

"Article 4. Procedures for issuing temporary import permits for automobiles and motorcycles."

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

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

"b) Identity card issued by the Ministry of Foreign Affairs (for the subjects specified in Clause 2 and Clause 3 of Article 2 of this Circular): 01 copy from the original and presentation of 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 specified in Clause 2 and Clause 3 of Article 2 of this Circular): 01 original;"

"d) Tax exemption quota book issued by the State Protocol Agency under the Ministry of Foreign Affairs or an agency authorized by the Ministry of Foreign Affairs: 01 copy from the original and presentation of the original for verification, except in cases where the Tax Exemption Quota Book has been updated on the national single window portal and in cases of temporary import exceeding the quota as decided by the Prime Minister;"

"e) 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 to temporarily import: 01 original and 01 copy from the carrier (except in cases of temporary import of automobiles and motorcycles through land border gates or the person requesting the temporary import permit receives a transfer, gift, or donation of an automobile from another subject enjoying preferential rights and immunities) and one of the following documents:"

"e.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 import of automobiles as movable assets;"

"e.2) Payment receipt for the purchase of automobiles and motorcycles through a bank (01 copy with bank confirmation) or purchase contract or commercial invoice (01 copy from the original and presentation of the original for verification) for cases of temporary import of automobiles and motorcycles from abroad or receipt of a transfer of an automobile from another subject enjoying preferential rights and immunities;"

"In the case where the subjects specified in 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 prescribed in point e above, they must submit 01 copy of the power of attorney from the original and presentation of the original for verification;"

"In the case of receiving a gift of an automobile from another subject enjoying preferential rights and immunities: 01 copy from the original of the gift receipt and presentation of the original for verification; in the case of receiving a gift from abroad: 01 certified Vietnamese translation of the gift receipt from the foreign side from the original;"

"e.3) Documents for the transfer of automobiles and motorcycles: 01 certified Vietnamese translation from the original for cases where the subjects specified in Clause 1 of Article 2 of this Circular receive a transfer of an automobile from abroad."

(d) 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 laws of the country of the person asserting ownership: one copy of the document proving ownership of Vietnamese automobiles and motorcycles, or one certified Vietnamese translation of the original document proving ownership of foreign automobiles and motorcycles, or a document confirmed by the embassy of that country.

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

a) The subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Circular shall be responsible for submitting a complete set of application documents for a temporary import permit for automobiles and motorcycles as prescribed in Clause 1 of this Article to the Customs Department of the province or city 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 Clauses 2 and 3 of Article 2 of this Circular).

b) Responsibilities of the Customs Department receiving applications for temporary import permits for automobiles and motorcycles:

b.1) Within five working days from the date of receipt of a complete and valid application as prescribed in Clause 1 of this Article, the Customs Department shall check the validity of the application and compare it 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 Clauses 1, 2, and 3 of this Circular to temporarily import automobiles and motorcycles exceeding the quota. If the results of the verification and comparison are found to be in compliance, the Customs Department shall accept and issue the temporary import permit.

In cases where the application is incomplete or invalid, the Customs Department shall guide the applicant to complete the application in accordance with the regulations. Within three working days from the date of receipt of the completed and valid application, the Customs Department shall issue the temporary import permit for automobiles and motorcycles.

b.2) Each temporarily imported automobile or motorcycle shall be issued one set of four copies of the temporary import permit according to 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.

After the expiration date on the temporary import permit, if the subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular do not proceed with the temporary import procedures for automobiles and motorcycles, the Customs Department that issued 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 and the application documents as prescribed in Clause 1 of this Article.

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

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

b.5) Implement the cancellation of the temporary import permit for automobiles and motorcycles and retain the application documents in accordance with the regulations."

4. Article 5 is amended and supplemented as follows:

"Article 5. Temporary Import Procedures for Automobiles and Motorcycles

1. Documents for Temporary Import of Automobiles and Motorcycles:

a) Temporary Import Permit for Automobiles and Motorcycles: Two original copies;

b) Goods Declaration Form for Imported Goods according to the information criteria at Model Number 01 - Goods Declaration Form for Imported Goods in Appendix I promulgated together with Circular No. 39/2018/TT-BTC dated April 20, 2018, of the Minister of Finance.

In cases where the declaration is made on a paper customs declaration form as prescribed in Clause 12 of 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 promulgated together with Circular No. 38/2015/TT-BTC dated March 25, 2015, of the Minister of Finance;

c) Transport Document or other equivalent transport documents: One original copy (stamped by the Customs Department that issued the temporary import permit for automobiles and motorcycles);

d) Registration for Quality Inspection of Safety Technical Standards and Environmental Protection for Imported Motor Vehicles (for automobiles): One original copy;

đ) Registration for Quality Inspection of Safety Technical Standards and Environmental Protection for Imported Motorcycles/Motorcycle Engines (for motorcycles): One original copy.

2. Temporary Import Procedures for Automobiles and Motorcycles:

a) Temporary import procedures for automobiles and motorcycles shall be carried out at the Customs Sub-department at the border gate in accordance with the law. The subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Circular shall be responsible for submitting a complete set of documents as prescribed 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 actually received differ from the contents recorded on the temporary import declaration form (except for quantity discrepancies), the Customs Sub-Department handling the temporary import procedures shall send a document to the Customs Department that issued the temporary import declaration form (along with related documents). The Customs Department issuing the temporary import declaration form shall adjust the contents of the temporary import declaration form based on the document from the Customs Sub-Department handling the temporary import procedures and related documents, record the adjustment on the back of the temporary import declaration form, sign it, 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 declaration form shall not exceed five working days from the date the provincial or municipal Customs Department receives all information and documents.

c) The Customs Sub-Department handling the temporary import procedures shall only clear the temporarily imported vehicle when there is a Certificate of Quality and Technical Safety and Environmental Protection for Imported Motor Vehicles (for automobiles) and a Certificate of Quality and Technical Safety and Environmental Protection for Imported Motorcycles and Motorized Bicycles issued by the quality inspection authority (except where otherwise provided by specialized inspection laws) and the customs procedures have been completed as prescribed.

The declarant shall submit one original Certificate of Quality and Technical Safety and Environmental Protection for Imported Motor Vehicles (for automobiles) and one original Certificate of Quality and Technical Safety and Environmental Protection for Imported Motorcycles and Motorized Bicycles. If the quality 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.

Where the Application Form for Quality and Technical Safety and Environmental Protection Inspection for Imported Motor Vehicles (for automobiles), the Application Form for Quality and Technical Safety and Environmental Protection Inspection for Imported Motorcycles and Motorized Bicycles/Motorcycle and Motorized Bicycle Engines (for motorized bicycles), the Certificate of Quality and Technical Safety and Environmental Protection for Imported Motor Vehicles (for automobiles), and the Certificate of Quality and Technical Safety and Environmental Protection for Imported Motorcycles and Motorized Bicycles are sent through the National Single Window Portal by the quality inspection authority, the declarant need not submit them when handling customs procedures.

d) After completing the 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 motorized bicycles on two copies of the temporary import declaration forms for automobiles and motorized bicycles and hand over one copy to the declarant.

d.2) In cases where paper customs procedures are carried out:

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

d.2.2) Within five working days from the date of confirming clearance, the Customs Sub-Department handling the temporary import procedures shall send a copy of the import goods declaration to the provincial or municipal Customs Department that issued the temporary import declaration form for tracking and management, and transmit the declaration information to the General Customs Department for centralized information management.

d.3) In cases where electronic customs procedures are carried out but data sharing between the police and customs authorities has not yet been implemented as stipulated 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 motorized bicycles shall confirm clearance on the printed import goods declaration from the system and hand it over to the declarant to handle the registration procedures at the police authority.

11. Other acts infringing upon targets or guard posts according to the provisions of the law."

Article 6. Re-export Procedures for Automobiles and Motorized Bicycles

1. Documents for Re-exporting Automobiles and Motorized Bicycles:

a) For State Agencies' Vehicles:

Request for Re-export of Automobiles and Motorized Bicycles as per Appendix III attached to this Circular: One original copy.

b) For Individual's Vehicles:

b.1) Request for Re-export of Automobiles and Motorized Bicycles as per Appendix III attached to this Circular: One original copy confirmed by the agency where the individual works in Vietnam or a request for re-export of automobiles and motorized bicycles from the agency where the vehicle owner works, in cases where individuals authorized under Clause 2 and Clause 3 of Article 2 of this Circular authorize their working agencies to handle the re-export procedures for automobiles and motorized bicycles.

b.2) Identity Card issued by the Ministry of Foreign Affairs: One copy from the original and presentation of the original for verification; or one copy confirmed by the agency where the individual is authorized to work, in cases where individuals authorized under Clause 2 and Clause 3 of Article 2 of this Circular authorize their working agencies to handle the re-export procedures for automobiles and motorized bicycles.

b.3) Power of Attorney for the agency where the individual works to handle the re-export procedures for automobiles and motorized bicycles as stipulated in Clause 2 of Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister: One original copy.

c) Document from the Ministry of Foreign Affairs (National Protocol Office or Provincial Department of Foreign Affairs where the Consular Agency is located) regarding the re-export of automobiles and motorized bicycles: One original copy.

d) Import Goods Declaration for vehicles stamped "for re-export, transfer, or destruction according to the law": One original copy in cases where temporary import procedures were handled using paper customs procedures.

đ) Certificate of Registration and License Plate Recovery for automobiles and motorized bicycles issued by the police authority: One original copy.

e) Official Record of Confirmation by the competent state authority regarding the automobile or motorized bicycle being damaged in an accident, natural disaster, or due to technical reasons beyond control and thus unable to continue in use: One original copy (in cases stipulated in Clause 3 of Article 7 of Decision No. 53/2013/QĐ-TTg dated September 13, 2013 of the Prime Minister).

g) The export declaration form for exported goods according to the information criteria specified in Model No. 02 - Export Declaration Form for Exported Goods 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 implemented on paper in accordance with Clause 12, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government, the declarant shall declare and submit two original copies of the export goods declaration form according to Model HQ/2015/XK issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance.

The declarant must declare information about the temporary import declaration number of vehicles on criterion number 2.3 of the export goods declaration form in case of electronic customs procedures, and in box 29 (other notes) of the export goods declaration form in case of paper-based customs procedures.

2. Re-export procedures for motor vehicles:

a) The re-export procedures for motor vehicles are carried out at the Customs Sub-Department at the border gate. The entities mentioned in Clauses 1, 2, and 3 of Article 2 of this Circular are responsible for submitting a complete set of re-export documents for motor vehicles as stipulated in Clause 1 of this Article to the Customs Sub-Department handling the re-export procedures.

b) Based on the submitted re-export documents for motor vehicles and the information on the import goods declaration form recorded in the Electronic Data Processing System for customs procedures when temporarily importing, the Customs Sub-Department handling the re-export procedures shall carry out the re-export procedures for motor vehicles in accordance with the law. In case of doubt regarding the information on the import goods declaration form, the Customs Sub-Department handling the re-export procedures may request the Customs Sub-Department handling the temporary import procedures to provide information on the import goods declaration form as stipulated in Point d, Clause 1 of this Article. Within five working days from the date of receipt of the request letter from the Customs Sub-Department handling the re-export procedures, the Customs Sub-Department handling the temporary import procedures shall be responsible for providing the information to the Customs Sub-Department handling the re-export procedures.

c) Completion of re-export procedures: Within five working days from the date of confirmation of clearance, the Customs Sub-Department handling the re-export procedures for motor vehicles shall issue a notification of completion of customs procedures and send a copy of the export goods declaration form to the Customs Department of the province or city issuing the temporary import permit for motor vehicles to implement the cancellation of the temporary import permit and retain the file in accordance with regulations.

6. Article 7 shall be amended and supplemented as follows:

Article 7. Procedures and tax policies for transferring ownership of motor vehicles

1. The issuance of the transfer certificate for motor vehicles is handled at the Customs Department of the province or city issuing the temporary import permit for motor vehicles. The transfer procedures for motor vehicles are handled at the Customs Sub-Department under the Customs Department of the province or city issuing the temporary import permit for motor vehicles.

2. Documents for requesting the issuance of a transfer certificate for motor vehicles:

a) For motor vehicles of agencies:

Request for transfer of motor vehicle according to Appendix IV issued together with this Circular: One original copy.

b) For motor vehicles of individuals:

b.1) Request for transfer of motor vehicle according to Appendix IV issued together with this Circular: One original copy certified by the agency where the individual works in Vietnam or a request for transfer of motor vehicle from the agency where the vehicle owner works for cases where the individual authorized by Clauses 2 and 3 of Article 2 of this Circular authorizes the transfer of the motor vehicle;

b.2) Identity card issued by the Ministry of Foreign Affairs: One copy from the original and presentation of the original for verification or one copy certified by the agency where the individual is authorized to work for cases where the individual authorized by Clauses 2 and 3 of Article 2 of this Circular authorizes the transfer of the motor vehicle;

b.3) Power of attorney for the agency where the individual works to handle the transfer of the motor vehicle in accordance with Clause 2, Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister: One original copy.

c) Document from the Ministry of Foreign Affairs (National Protocol Office or Provincial Department of Foreign Affairs where the diplomatic mission is located) regarding the transfer of motor vehicles: One original copy;

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

đ) Import declaration stamped "for re-export or transfer or destruction as prescribed by law": One copy with certification from the Customs Sub-Department handling the temporary import procedures in cases where the temporary import procedures were conducted using paper-based customs declarations; In cases of job transfer as stipulated in Clause 8 of Article 7 of this Circular, a copy from the original should be submitted and the original presented for verification;

e) Certificate of technical safety inspection and environmental protection for road motor vehicles still valid or a document confirming compliance with technical standards for operation issued by the inspection authority, for cases where the transferred motor vehicle has been manufactured more than five years ago as stipulated in Clause 3, Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister: One copy from the original and presentation of the original for verification.

3. Procedures for issuing the transfer certificate for motor vehicles:

a) The entities mentioned in Clauses 1, 2, and 3 of Article 2 of this Circular or the authorized agencies in accordance with Clause 2, Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister, shall submit a complete set of documents for requesting the issuance of a transfer certificate for motor vehicles as stipulated in Clause 2 of this Article to the Customs Department of the province or city issuing the temporary import permit for motor vehicles.

b) Responsibilities of the Customs Department of the province or city receiving the application for issuance of the transfer certificate for motor vehicles.

b.1) Receive the documents, check their completeness and validity, and verify them against the conditions for transfer stipulated in Clause 3, Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister.

If the verification results are satisfactory, the Customs Department of the province or city shall issue a receipt and proceed to issue the transfer certificate for motor vehicles within five working days from the date of receipt of the documents.

In case the application dossier is incomplete or invalid, the Provincial/City Customs Department shall guide the applicant to complete the dossier in accordance with the regulations. Within three working days from the date of receiving the completed and valid dossier, the Provincial/City Customs Department shall issue the vehicle transfer certificate.

Based on the application dossier for issuing the vehicle transfer certificate submitted and the information on the import declaration form searched on the Electronic Data Processing System for customs procedures in cases where electronic customs procedures are implemented for temporary importation, the Provincial/City Customs Department shall issue the vehicle transfer certificate. In case there are doubts about the information on the import declaration form as stipulated in Point d Clause 2 of this Article, the Provincial/City Customs Department shall request the Customs Sub-department handling the temporary importation procedures to provide information on the import declaration form. Within five working days from the date of receipt of the request from the Provincial/City Customs Department handling the transfer procedures, the Customs Sub-department handling the temporary importation procedures shall be responsible for providing information to the Provincial/City Customs Department issuing the vehicle transfer certificate.

b.2) Each temporarily imported vehicle shall be issued one set of four copies of the vehicle transfer certificate according to Appendix V attached hereto.

b.3) After issuing the vehicle transfer certificate, the Provincial/City Customs Department shall hand over two copies of the vehicle transfer certificate to the applicant. The applicant shall retain one copy and deliver one copy to the transferee to handle the transfer procedures.

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

4. PROCEDURES FOR TRANSFERRING CARS:

a) Transfer dossier:

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

In case it is carried out on the paper import declaration form 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 import declaration form according to Model HQ/2015/NK in Appendix IV promulgated 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 Provincial/City Customs Department: one original copy.

b) Responsibilities of the buyer of the vehicle:

b.1) Submit one complete set of dossier as prescribed in Point a of this clause to the Customs Sub-department under the Provincial/City Customs Department issuing the vehicle transfer certificate.

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

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

c.1) Based on the dossier prescribed in Point a of this clause and compare with the actual vehicle to carry out the transfer procedures (including calculating and collecting taxes as prescribed in Clause 5 of this Article, except in cases where the vehicle buyer is a subject temporarily importing or importing vehicles tax-free as prescribed by law).

c.2) Issue a receipt for tax payment (in cases where the customs authority collects in cash) to the person handling the transfer procedures or the authorized representative to handle the transfer procedures of the vehicle in accordance with the law to proceed with the registration procedures for circulation of the vehicle; or collect a copy of the cash payment receipt to the state budget or check through the State Treasury (with confirmation from the treasury that the money has been received) or a mandate payment slip through the bank from the person handling the transfer procedures of the vehicle or the authorized representative to handle the transfer procedures in accordance with the law.

c.3) In cases where paper customs procedures are implemented for transferring the vehicle, after completing the customs procedures, the Customs Sub-department shall return one original copy of the import goods declaration form to the declarant.

c.4) In cases where electronic customs procedures are implemented but data sharing between the police agency and the customs agency has not yet been implemented as prescribed in Clause 9 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 return it to the declarant to handle the registration procedures for circulation of the vehicle at the police agency.

5. Transfer Tax Policy for Vehicles:

a) Temporarily imported vehicles meeting the conditions for transfer as prescribed in Clause 3 Article 1 of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 shall apply the tax policy at the time of registering the new customs declaration form to implement the transfer procedures for the vehicle.

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

The absolute tax rate, mixed tax rate applied to second-hand 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 Rate, Mixed Tax Rate, Non-quota Import Tariff and Decree No. 125/2017/NĐ-CP dated November 16, 2017 amending and supplementing some articles of Decree No. 122/2016/NĐ-CP.

b) Special Consumption Tax and Value Added Tax policies applied to transferred vehicles shall be implemented in accordance with the laws on Special Consumption Tax and Value Added Tax at the time of registering the new customs declaration form to implement the transfer procedures for the vehicle.

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 subjects enjoying preferential and exempt rights in Vietnam:

a) The transferring subject shall handle the issuance of the vehicle transfer certificate in accordance with the provisions of Clause 3 of this Article.

b) The transferee of the automobile shall carry out the procedures for issuing a temporary import permit for the automobile in accordance with Article 4 of this Circular (except for the requirement to submit a bill of lading or other transport documents of equivalent value).

c) Subjects entitled to preferential treatment or immunity in Vietnam shall base on the transfer certificate of the automobile and the temporary import permit for the automobile as stipulated in points a and b of this clause to carry out the transfer procedures for the automobile in accordance with Clause 4 of this Article. The Customs Department of the province or city where the transferee of the automobile is managed shall base on the temporary import permit as stipulated in point b of this clause and the completed customs declaration form for imported goods to monitor and manage further.

8. In the case of transferring work regions within Vietnam:

a) Responsibilities of the subject as prescribed in Clauses 2 and 3 of Article 2 of this Circular.

a.1) Carry out the procedures for issuing a transfer certificate of the automobile at the Customs Department of the province or city that issued the initial temporary import permit for the automobile 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 Customs Department of the province or city where it will be managed subsequently (no need to submit documents proving ownership of the automobile).

a.3) Not to carry out the transfer procedures and temporary import procedures for the automobile.

b) Responsibilities of the Customs Department of the province or city:

b.1) The Customs Department of the province or city that issued the initial temporary import permit for the automobile shall send copies of the temporary import file to the Customs Department of the province or city where the subsequent temporary import management will take place and base on the transfer certificate to settle the initial temporary import permit.

b.2) The Customs Department of the province or city where the subsequent temporary import management will take place shall base on the temporary import file as stipulated in point b.1 of this clause and the temporary import permit to continue monitoring and managing.

9. Transfer procedures for automobiles temporarily imported duty-free by subjects entitled to preferential treatment or immunity in Vietnam who have sold, given, or gifted such automobiles to organizations or individuals in Vietnam but have not yet carried out the transfer procedures in accordance with the provisions of Law as specified in Article 9a of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Government.

a) Transfer file for the automobile:

a.1) A customs declaration form according to the information criteria at Form No. 01 - customs declaration form for imported goods Appendix I promulgated together with Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.

In cases where it is implemented on a paper customs declaration form as prescribed in Clause 12 of Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government, the declarant shall declare and submit two original copies of the customs declaration form according to Model HQ/2015/NK Appendix IV promulgated 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) Customs declaration form for imported goods (if any).

b) Place to carry out the transfer procedures for the automobile: Convenient customs office chosen by the person currently managing and using the automobile.

c) Responsibilities of the person currently managing and using the automobile:

c.1) Submit one set of the file as prescribed in point a of this clause to the Customs Office where the transfer procedures for the automobile are carried out.

c.2) Pay all related taxes and fees for the transferred automobile in accordance with the law.

d) Responsibilities of the Customs Office where the transfer procedures are carried out:

d.1) Accept the file as prescribed in Article 1 of this Decree.

d.2) Check and compare the information declared on the customs declaration form with the list of automobiles that have not yet completed the transfer procedures as stipulated in Article 9a of Decision No. 14/2021/QĐ-TTg dated March 26, 2021 of the Prime Minister announced by the Ministry of Finance (General Department of Customs).

If the automobile declared on the customs declaration form is included in the list announced by the Ministry of Finance (General Department of Customs), then the transfer procedures shall be carried out and all types of taxes and fees shall be collected as prescribed. If the automobile is not included in the list announced by the Ministry of Finance (General Department of Customs), then a refusal notice for the transfer procedures shall be issued.

d.3) Issue a tax receipt (in cases where the customs authority collects taxes in cash) to the party carrying out the transfer procedures or the authorized representative to carry out the transfer procedures for the automobile in accordance with the law to complete the vehicle registration procedures at the traffic police department; or collect a copy of the payment voucher made in cash or check through the State Treasury (with confirmation from the State Treasury that the money has been received) or a bank payment authorization from the party carrying out the transfer procedures for the automobile or the authorized representative to carry out the transfer procedures for the automobile in accordance with the law.

d.4) In cases where paper customs procedures are carried out to transfer the automobile, after completing the customs procedures, the Customs Office where the transfer procedures are carried out shall return one original copy of the customs declaration form for imported goods to the declarant.

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

đ) Tax policy for transferring automobiles:

To be implemented in accordance with Clause 5 of this Article.”

7. Amend Clause 2 and add Clause 6 of Article 9 as follows:

"Article 9. Implementation

2. The Customs Department of the province or city that issued the temporary import permit for automobiles and motorcycles shall be responsible for updating and transmitting data on temporarily imported, re-exported, transferred, or destroyed automobiles and motorcycles 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 Exemption Quota Book, the agency where the automobile owner works, and the General Department of Customs (in cases where there is no system for data updates) as follows:

a) In case the passport issued by the Ministry of Foreign Affairs has expired and the subjects specified in Clauses 2 and 3, Article 2 of this Circular have not yet completed the procedures for re-exporting, transferring, or destroying motor vehicles and motorcycles as prescribed:

The Customs Department of the province/city shall notify within five days from the date of expiration recorded on the passport;

b) The subjects specified in Clauses 1, 2, and 3, Article 2 of this Circular have completed the procedures for transferring, destroying, or re-exporting motor vehicles and motorcycles as prescribed in this Circular:

The Customs Department of the province/city shall notify within five working days from the date of completion of the transfer, destruction, or receipt of notification about the completion of the re-export procedures for motor vehicles and motorcycles from the Sub-Customs Office where the re-export procedures were carried out;

6. On the 25th day of each month, the Customs Department of the province/city shall report the results of the procedures for transferring motor vehicles prescribed in Clause 9, Article 7 of this Circular to the General Department of Customs according to Appendix VI attached to this Circular.

Article 2. Implementation clause

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

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

3. During 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 difficulties arise, it is requested that relevant organizations and individuals reflect them to the Ministry of Finance (through the General Department of Customs) for consolidation and guidance on handling.

 

 

ANNEX I

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

 

Respectfully submitted to: Customs Department of the province/city….

Name of organization/person requesting:…

For individuals, additional information is required as follows:

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

- Passport number:…valid until: …

- Exemption quota book number:…date…month…year…issued 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 on the procedures for temporary importation, re-exportation, destruction, and transfer of motor vehicles and two-wheeled motorcycles for subjects enjoying privileges and immunities in Vietnam, we respectfully request the Customs Department of the province/city:…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…date…destination port:…or transferred by agency/Mr./Ms.…

 

Note:

- ¹ Abbreviation of the issuing organization/entity

- ² If the applicant is an individual, sign and write the full name, and obtain confirmation from the employing organization; if the applicant is an organization, the representative signs and writes the full name, and stamps.

 

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 on the procedures for temporary importation, re-exportation, destruction, and transfer of motor vehicles and two-wheeled motorcycles for subjects enjoying privileges and immunities in Vietnam;

Considering the request of the agency/Mr./Ms. at the document:… day…. month…year……

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

Confirmation of the agency/Mr./Ms.…

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

Address:…

Exemption quota book number:…date…month…year issued by….

Temporarily import …motor vehicles/…two-wheeled motorcycles under the preferential and immunity 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 …date …destination port:…or transferred by agency/Mr./Ms.…

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

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

 

 

Enterprise (in capital letters): ...

Of the Sub-Customs Office handling temporary importation:

Confirmation of the agency/Mr./Ms.:…diplomatic passport number:…valid until……… (for personal vehicles).

Completed temporary importation procedures for:…motor vehicles/…two-wheeled motorcycles based on temporary import permit number……. day…month……year….issued by the Customs Department of the province/city….

 

Note:

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

- ² Signature of the drafter and number of copies 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: Sub-Customs Office at the border gate……… belonging to the Customs Department of the province/city…

1. Name of agency/Mr./Ms. requesting:…

For individuals, additional information is required as follows:

- Position:…

- Passport number:…valid until:…

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

BASED ON THE PROVISIONS OF Circular No. /2021/TT-BTC dated / /2021 AMENDING AND COMPLEMENTING CERTAIN ARTICLES IN Circular No. 19/2014/TT-BTC dated February 11, 2014, ISSUED BY THE MINISTER OF FINANCE, REGULATING PROCEDURES FOR TEMPORARY IMPORTATION, RE-EXPORTATION, DESTRUCTION, AND TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF PERSONS ENTITLED TO PRIVILEGES AND IMMUNITIES IN VIETNAM, WE REQUEST THE CUSTOMS BRANCH... UNDER THE PROVINCE/CITY CUSTOMS DEPARTMENT:... TO PROCESS THE RE-EXPORTATION PROCEDURE FOR... MOTOR VEHICLES/... TWO-WHEEL MOTORCYCLES IN DETAIL AS FOLLOWS:

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

- VEHICLE TEMPORARILY IMPORTED UNDER THE TEMPORARY IMPORT LICENSE NUMBER... DATED... ISSUED BY THE PROVINCE/CITY CUSTOMS DEPARTMENT... AND THE IMPORT DECLARATION NUMBER...

 

Note:

- ¹ ABBREVIATION OF THE AUTHORITY/ORGANIZATION.

- ² IF THE APPLICANT IS AN INDIVIDUAL, SIGN AND WRITE FULL NAME WITH CONFIRMATION FROM THE AUTHORITY WHERE THE INDIVIDUAL WORKS; IF THE APPLICANT IS AN AUTHORITY, THE REPRESENTATIVE SIGNS AND WRITES FULL NAME AND STAMPS.

 

ANNEX IV

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

 

RESPECTFULLY SUBMITTED TO: PROVINCE/CITY CUSTOMS DEPARTMENT…

1. Name of agency/Mr./Ms. requesting:…

For individuals, additional information is required as follows:

- POSITION: …

- DIPLOMATIC ID CARD NUMBER:…EXPIRATION DATE: …

2. TAX EXEMPTION QUOTA BOOK: NUMBER…DATED…MONTH…YEAR…ISSUED BY…

BASED ON THE PROVISIONS OF Circular No.  /2021/TT-BTC dated  / /2021 AMENDING AND COMPLEMENTING CERTAIN ARTICLES IN Circular No. 19/2014/TT-BTC dated February 11, 2014, ISSUED BY THE MINISTER OF FINANCE, REGULATING PROCEDURES FOR TEMPORARY IMPORTATION, RE-EXPORTATION, DESTRUCTION, AND TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF PERSONS ENTITLED TO PRIVILEGES AND IMMUNITIES IN VIETNAM, WE REQUEST THE PROVINCE/CITY CUSTOMS DEPARTMENT…TO ISSUE A TRANSFER LICENSE FOR... MOTOR VEHICLES IN DETAIL AS FOLLOWS:

- TYPE OF VEHICLE…BRAND NAME: …, YEAR OF MANUFACTURE:…, COUNTRY OF MANUFACTURE:……, COLOR:…, FRAME NUMBER:…, ENGINE NUMBER:…; DISPLACEMENT:…, CONDITION OF VEHICLE:…FOR THE AUTHORITY/MR./MS…; ADDRESS: …

- VEHICLE TEMPORARILY IMPORTED UNDER THE TEMPORARY IMPORT LICENSE NUMBER…DATED…ISSUED BY THE PROVINCE/CITY CUSTOMS DEPARTMENT…FOR…AUTHORITY/MR./MS…, ADDRESS:…AND THE IMPORT DECLARATION NUMBER…DATED…AT THE CUSTOMS BRANCH…UNDER THE PROVINCE/CITY CUSTOMS DEPARTMENT…

 

Note:

- ¹ ABBREVIATION OF THE AUTHORITY/ORGANIZATION

- ² IF THE APPLICANT IS AN INDIVIDUAL, SIGN AND WRITE FULL NAME WITH CONFIRMATION FROM THE AUTHORITY WHERE THE INDIVIDUAL WORKS; IF THE APPLICANT IS AN AUTHORITY, THE REPRESENTATIVE SIGNS AND WRITES FULL NAME AND STAMPS.

 

ANNEX V

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

 

OF
TRANSFER OF MOTOR VEHICLES

BASED ON THE PROVISIONS OF Circular No.  /2021/TT-BTC dated  /  /2021 AMENDING AND COMPLEMENTING CERTAIN ARTICLES IN Circular No. 19/2014/TT-BTC dated February 11, 2014, ISSUED BY THE MINISTER OF FINANCE, REGULATING PROCEDURES FOR TEMPORARY IMPORTATION, RE-EXPORTATION, DESTRUCTION, AND TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF PERSONS ENTITLED TO PRIVILEGES AND IMMUNITIES IN VIETNAM;

CONSIDERING THE APPLICATION OF THE AUTHORITY/MR./MS AT DOCUMENT: …DATED… MONTH …YEAR…

DIRECTOR OF THE PROVINCE/CITY CUSTOMS DEPARTMENT……

Confirmation of the agency/Mr./Ms.…

POSITION:…; DIPLOMATIC ID CARD NUMBER:…VALID UNTIL DATE…… (FOR INDIVIDUAL VEHICLES).

Address:…

TAX EXEMPTION QUOTA BOOK NUMBER:…DATED…MONTH…YEAR….. ISSUED BY….

TRANSFERRED…MOTOR VEHICLES TO THE AUTHORITY/MR./MS …, 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 UNDER THE TEMPORARY IMPORT LICENSE NUMBER….. DATED…… OF THE PROVINCE/CITY CUSTOMS DEPARTMENT…, IMPORT DECLARATION NUMBER:……. DATED…… AT THE CUSTOMS BRANCH… UNDER THE PROVINCE/CITY CUSTOMS DEPARTMENT…

THE TRANSFER OF THE ABOVE MENTIONED MOTOR VEHICLES IS IMPLEMENTED IN ACCORDANCE WITH CURRENT REGULATIONS.

THIS TRANSFER LICENSE IS VALID FOR 30 DAYS COUNTING FROM THE DATE OF SIGNATURE./.

 

 

Enterprise (in capital letters): ...

OF THE CUSTOMS BRANCH HANDLING THE TRANSFER PROCEDURE:

CONFIRMATION OF THE AUTHORITY/MR./MS:…DIPLOMATIC ID CARD NUMBER:…VALID UNTIL DATE…(FOR INDIVIDUAL VEHICLES).

PROCESSED THE TRANSFER OF: …MOTOR VEHICLES ACCORDING TO THE MOTOR VEHICLE TRANSFER LICENSE NUMBER….. DATED…MONTH… YEAR …ISSUED BY THE PROVINCE/CITY CUSTOMS DEPARTMENT….

 

Note:

- ¹ ABBREVIATION OF THE UNIT THAT DRAFTED THE DOCUMENT AND THE NUMBER OF COPIES TO BE KEPT (IF NECESSARY).

- ² SYMBOL OF THE PERSON WHO DRAFTED THE DOCUMENT AND THE NUMBER OF COPIES TO BE ISSUED (IF NECESSARY).

 

ANNEX 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 COMPLEMENTING CERTAIN ARTICLES IN Circular No. 19/2014/TT-BTC dated February 11, 2014, ISSUED BY THE MINISTER OF FINANCE, REGULATING PROCEDURES FOR TEMPORARY IMPORTATION, RE-EXPORTATION, DESTRUCTION, AND TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF PERSONS ENTITLED TO PRIVILEGES AND IMMUNITIES IN VIETNAM, THE PROVINCE/CITY CUSTOMS DEPARTMENT…REPORTS ON THE COMPLETION OF THE MOTOR VEHICLE TRANSFER PROCEDURE FOR PERSONS ENTITLED TO PRIVILEGES AND IMMUNITIES AS FOLLOWS:

THE PROVINCE/CITY CUSTOMS DEPARTMENT…REPORTS TO THE GENERAL CUSTOMS DEPARTMENT FOR INFORMATION./.

 

NOTE:

- ¹ ABBREVIATION OF THE AUTHORITY ISSUING THE LETTER.

- ² ABBREVIATION OF THE UNIT DRAFTING THE LETTER.

- ³ ABBREVIATION OF THE UNIT DRAFTING THE DOCUMENT AND THE NUMBER OF COPIES TO BE KEPT (IF NECESSARY).

- ⁴ SYMBOL OF THE PERSON WHO DRAFTED THE DOCUMENT AND THE NUMBER OF COPIES TO BE ISSUED (IF NECESSARY).