Circular No. 45/2022/TT-BTC Amending and supplementing certain Articles of Circular No. 143/2015/TT-BTC dated September 11, 2015, issued by the Minister of Finance, on customs procedures and management of automobiles and motorcycles for importation and temporary importation not for commercial purposes.

CIRCULAR

Amending and supplementing certain Articles of Circular No. 143/2015/TT-BTC dated September 11, 2015, issued by the Minister of Finance on customs procedures and management of motor vehicles and motorcycles for entities permitted to import or temporarily import for non-commercial purposes Pursuant to Decree No. 134/2016/NĐ-CP dated September 1, 2016, promulgating detailed regulations on certain provisions and implementation measures of the Law on Export Tax and Import Tax;

Pursuant to Decree No. 59/2018/NĐ-CP dated April 20, 2018, amending and supplementing certain provisions of Decree No. 08/2015/NĐ-CP of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control; Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020, guiding the Law on Tax Administration;

Pursuant to the Customs Law dated June 23, 2014;

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

Pursuant to the Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

Pursuant to Decree No. 18/2021/NĐ-CP dated March 11, 2021, amending and supplementing certain provisions of Decree No. 134/2016/NĐ-CP dated September 1, 2016, promulgating detailed regulations on certain provisions and implementation measures of the Law on Export Tax and Import Tax;

Pursuant to Decision No. 31/2015/QĐ-TTg dated August 4, 2015, of the Prime Minister on the quota of luggage, movable assets, gifts, and samples exempted from tax, subject to tax exemption, and not subject to tax;

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

The Minister of Finance hereby issues this Circular amending and supplementing certain Articles of Circular No. 143/2015/TT-BTC dated September 11, 2015, issued by the Minister of Finance on customs procedures and management of motor vehicles and motorcycles for entities permitted to import or temporarily import for non-commercial purposes.

Article 1. Amending and supplementing certain Articles of Circular No. 143/2015/TT-BTC dated September 11, 2015, issued by the Minister of Finance on customs procedures and management of motor vehicles and motorcycles for entities permitted to import or temporarily import for non-commercial purposes.

1. Amending and supplementing Point b Clause 2, Clause 3 Article 3 as follows:

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

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

"Article 3. Conditions for importing and temporarily importing motor vehicles and motorcycles

2. For motorcycles

b) Motorcycles must comply with national technical standards on quality, safety, and environmental protection for motorcycles and motorbikes (QCVN 14:2015/BGTVT).

3. Management policies for imported and temporarily imported motor vehicles and motorcycles in the form of gifts, samples, and movable assets shall be implemented in accordance with the regulations of the Government and the Prime Minister."

2. Article 5 is amended and supplemented as follows:

"Article 5. Procedures for importing and temporarily importing motor vehicles and motorcycles

1. Import and temporary import documents

a) A customs declaration form for imported goods according to the information criteria specified in Model No. 01 - Declaration Form for Imported Goods attached as Appendix I to Circular No. 39/2018/TT-BTC dated April 20, 2018, issued by the Minister of Finance.

In cases where the customs declaration is made 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 submit three original copies of the customs declaration form according to Model HQ/2015/NK attached as Appendix IV to Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance;

b) Transport documents or other equivalent transport documents: one copy;

c) Certificate of inspection for the quality, safety, and environmental protection of imported motor vehicles (for cars);

d) Certificate of inspection for the quality, safety, and environmental protection of imported motorcycles/motorcycle engines (for motorcycles);

đ) Power of attorney in accordance with the law of the entity specified in Clause 1, 2, 3, and 4 of Article 2 of this Circular authorizing another organization or individual in Vietnam to handle the import or temporary import procedures (if applicable): one original copy;

e) Documents as prescribed by the Government and the Prime Minister under Clause 3 of Article 3 of this Circular (if applicable).

The declarant shall submit one original copy of the documents specified in Points c and d of this clause. If the specialized inspection agency requires submission of a copy or does not specify whether an original or a copy should be submitted, the declarant may submit a copy.

In cases where the Certificate of Inspection for the Quality, Safety, and Environmental Protection of Imported Motor Vehicles (for cars), the Certificate of Inspection for the Quality, Safety, and Environmental Protection of Imported Motorcycles/Motorcycle Engines (for motorcycles), the Certificate of Quality, Safety, and Environmental Protection of Imported Motor Vehicles (for cars), and the Certificate of Quality, Safety, and Environmental Protection of Imported Motorcycles (for motorcycles) are sent through the National Single Window Portal by the specialized inspection agency, the declarant does not need to submit them when handling customs procedures.

2. Procedure for importing and temporarily importing

a) Place for handling procedures: Customs Sub-Department as prescribed by law;

b) The declarant shall fill out all required information on the customs declaration form and submit the documents specified in Clause 1 of this Article through the Electronic Data Processing System or directly at the Customs Sub-Department (in cases of paper-based customs procedures), and is responsible for storing the vehicle at the authorized location during the waiting period for the results of the specialized inspection agency's inspection;

c) The Customs Sub-Department shall handle the import and temporary import procedures in accordance with the prescribed regulations.

Within eight working hours from the completion of the actual inspection of imported goods, if there is sufficient basis to determine that the declared value by the declarant is inconsistent with the actual goods, the customs authority must determine the customs value of the imported goods in accordance with the regulations and issue a Notice of Customs Value.

Within five working days from the issuance of the Notice of Customs Value, if the declarant does not make a supplementary declaration in accordance with the Notice of Customs Value, the customs authority shall issue a decision on tax assessment in accordance with the Law on Tax Administration and handle any violations (if any).

c) The Customs Sub-department shall handle the import and temporary import procedures for vehicles in accordance with the prescribed regulations.

Within eight working hours from the time of completing the actual inspection of imported goods, if there are sufficient grounds to determine that the declared value by the customs declarant does not match the actual goods, the customs authority must determine the customs value for the imported goods in accordance with the relevant provisions and issue a Notice of Customs Value.

Within five working days from the date of issuance of the Notice of Customs Value, if the customs declarant does not supplement the declaration in accordance with the Notice of Customs Value, the customs authority shall issue a decision to assess tax in accordance with the Law on Tax Administration and handle any violations (if any).

In case the declarant satisfies the conditions to have goods returned for storage as prescribed, within thirty days from the date of returning the goods for storage, the Customs Sub-Department where the declaration is registered shall assign an officer to monitor and search for the inspection results of specialized inspection agencies on the national single window portal. Upon receiving the inspection results, the declarant must immediately be required to supplement the declaration (if necessary) and clear the goods according to regulations.

Beyond thirty days from the date of returning the goods for storage, if the declarant does not proceed with the procedures or the customs authority has information that the declarant fails to comply with the regulations on storing goods, the Customs Sub-Department where the declaration is registered shall inspect the return of goods for storage. If the declarant does not keep the vehicle at the registered storage location, the authority shall handle the violation according to the law.

d) The Customs Sub-Department handling import and temporary import procedures shall only clear the goods when there is a certificate of quality and technical safety and environmental protection for imported motor vehicles (for cars) and a certificate of motorcycle quality inspection (for motorcycles) issued by specialized inspection agencies.

Upon receiving the Certificate of Quality and Technical Safety and Environmental Protection sent through the National Single Window Portal by the specialized inspection agency or submitted by the declarant, the Customs Sub-Department handling import procedures shall check and compare the results in the Certificate of Quality and Technical Safety and Environmental Protection with the information declared on the customs declaration form and the actual inspection results. In case of discrepancies leading to changes in the value of the goods, the customs authority shall re-determine the customs value according to regulations and issue a Notice of Customs Value. Within five working days from the date of issuing the Notice of Customs Value, if the declarant does not supplement the declaration according to the notice of customs value, the customs authority shall issue a decision to determine tax according to the Law on Tax Administration and handle violations (if any).

In case the declarant submits the certificate of quality and technical safety and environmental protection out of the prescribed time limit (more than thirty days from the date of returning the goods for storage), the customs authority shall prepare a record of violation, except in cases where the declarant has objective reasons confirmed by the specialized inspection agency, in which case no record of violation will be prepared. After the declarant complies with the customs authority's handling decision, they shall continue to follow the customs procedures according to the law.

đ) In case of implementing paper customs procedures:

After completing the customs procedures, the Customs Sub-Department handling import and temporary import procedures shall confirm clearance on three customs declaration forms, simultaneously stamping "for re-export or transfer or destruction of cars and motorcycles according to the provisions of the law" on one customs declaration form; handing over one customs declaration form with confirmation of clearance and one customs declaration form with the stamp "for re-export or transfer or destruction of cars and motorcycles according to the provisions of the law" to the declarant, and retaining one customs declaration form.

For cases involving payment of import duties, the Customs Sub-Department handling import procedures shall confirm clearance on two customs declaration forms, hand over one customs declaration form with confirmation of clearance to the declarant, and retain one customs declaration form.

e) In case of implementing electronic customs procedures but without data sharing between the police agency and the customs agency as prescribed in Clause 9, Article 25 of Decree No. 08/2015/ND-CP dated January 21, 2015, amended and supplemented by Decree No. 59/2018/ND-CP dated August 18, 2018, the Customs Sub-Department handling import and temporary import procedures for cars and motorcycles shall confirm clearance on the printed customs declaration form and hand it over to the declarant for registration of circulation at the police agency.

g) In case of re-determining the customs value and issuing a decision to determine tax, the Customs Sub-Department handling import procedures for vehicles must send additional documents to the Provincial Tax Department where the organization or individual importing the vehicle is managed, to notify about the re-determined value of the vehicle and the amount of tax (details of each tax type) collected additionally by the customs authority for coordinated tax collection according to regulations.

3. Amend and supplement Point c, Clause 2, Article 7 as follows:

"Article 7. Documents and Procedures for Re-exporting Cars and Motorcycles Temporarily Imported Duty-Free

2. Documents for re-exporting cars and motorcycles include:

c) Export goods declaration form according to the information criteria in Form No. 02 - Export Goods Declaration Form Appendix I issued together with Circular No. 39/2018/TT-BTC dated April 20, 2018, by the Minister of Finance.

In case of implementing on paper customs declaration forms as prescribed in Clause 12, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018, the declarant shall declare and submit three original copies of the customs declaration form according to Model HQ/2015/XK Appendix IV issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015, by the Minister of Finance.

4. Amend and supplement Point đ, Clause 2, Article 8 as follows:

"Article 8. Conditions, Documents, and Procedures for Transferring, Giving, or Donating Cars and Motorcycles (hereinafter referred to as transferring cars and motorcycles) Temporarily Imported Duty-Free

2. Documents for requesting the transfer of cars and motorcycles

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

In case of implementing on paper customs declaration forms as prescribed in Clause 12, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018, the declarant shall declare and submit three original copies of the customs declaration form according to Model HQ/2015/NK Appendix IV issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015, by the Minister of Finance.

5. Article 10 is amended and supplemented as follows:

"Article 10. Implementation Organization

1. The General Department of Customs shall supervise and manage information related to the importation and temporary importation of automobiles and motorcycles by entities permitted to import or temporarily import for non-commercial purposes.

2. Responsibilities of the Customs Office of the province or city where the procedures for importing, temporarily importing, and re-exporting automobiles and motorcycles are carried out.

a) Direct the Sub-departments of Customs to carry out the procedures for importing, temporarily importing, and re-exporting automobiles and motorcycles in accordance with this Circular;

b) After completing the import procedures for automobiles and motorcycles (in cases of importation through gift or donation forms), the Sub-department of Customs that handles the import procedures shall provide information on the number and date of the customs declaration for clearance; the name and tax code of the organization or individual importing the vehicle to the Provincial or Municipal Tax Office responsible for managing the tax of such organization or individual for tax management and collection in accordance with the regulations.

Article 2. Implementation clause

1. This Circular takes effect from September 10, 2022.

2. Repeal Article 4 of Circular No. 143/2015/TT-BTC dated September 11, 2015, issued by the Minister of Finance, concerning customs procedures and management of automobiles and motorcycles by entities permitted to import or temporarily import for non-commercial purposes.

3. During implementation, if the regulatory legal documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

4. In the process of implementing this Circular, if any difficulties arise, organizations and individuals concerned are requested to report to the Ministry of Finance (through the General Department of Customs) for consolidation and guidance on handling.