Decision No. 53/2013/QĐ-TTg on the temporary importation, re-exportation, destruction, and transfer of motor vehicles exempt from tax for diplomatic missions, consular posts, international organizations headquartered in Vietnam, and individuals working there.

Pursuant to …;

Regarding regarding temporary importation, re-exportation, destruction, and transfer

for of automobiles and motorcycles with engines entitled toON

privileges and immunities as provided for inVstrict N |||am

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Pursuant to the Law is agencies and organizations registered to participate in the System with one or more roles as follows: approved by the Government on December 25, 2001;

Pursuant to the Ordinance on Privileges and Immunities for Diplomatic Missions, Consular Posts, and International Organizations' Representative Offices in Vietnam dated August 23, 1993;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP LIMITATION internationally Pursuant to Decree No. 73/CP dated July 30, 1994 of the Government detailing the implementation of the Ordinance on Privileges and Immunities for Diplomatic Missions, Consular Posts, and International Organizations' Representative Offices in Vietnam;

No. 6/2006/NĐ-CP dated January 23, 2006 of the Government guiding the Law on Commerce concerning international trade activities and other agency services related to purchasing, selling, processing, and transiting goods;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."the Government issues this Decision on temporary importation, re-exportation, destruction, and transfer of automobiles and motorcycles with engines of subjects entitled to privileges and immunities in Vietnam. lArticle 1. This Decision regulates temporary importation, re-exportation, destruction, and transfer of automobiles and motorcycles with engines of subjects entitled to privileges and immunities in Vietnam., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Article 2. Automobiles and motorcycles with engines of subjects entitled to privileges and immunities in Vietnam are automobiles and motorcycles with engines (hereinafter referred to as motorcycles) serving the work and living needs of diplomatic missions, consular posts, representative offices of international organizations based in Vietnam that enjoy privileges and immunities, and members of these offices who are entitled to privileges and immunities in Vietnam.

Decree No. 12/200Article 3. Diplomatic missions, consular posts, and representative offices of international organizations based in Vietnam that enjoy privileges and immunities according to international treaties to which Vietnam is a party as stipulated in Articles 8, 9, and 10 of Decree No. 73/CP dated July 30, 1994 of the Government."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." July 25, 2017 Government Decree on the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;i This Circular is promulgated with the National Technical Regulation on Quality of Fixed Land Broadband Internet Access Service (QCVN 34:2019/BTTTT).i Article 4. Diplomatic officials of diplomatic missions, consular officials of consular posts, and officials of representative offices of international organizations based in Vietnam that enjoy privileges and immunities according to international treaties to which Vietnam is a party.Coat Article 5. Administrative technical staff of diplomatic missions and consular posts that enjoy privileges and immunities on the principle of reciprocity between the Government of Vietnam and the sending State; staff of representative offices of international organizations based in Vietnam that enjoy privileges and immunities according to international treaties to which Vietnam is a party.June 2024;Article 6. Organizations and individuals purchasing automobiles and motorcycles from the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision (hereinafter referred to as buyers).Article 7. State management agencies as prescribed in Article 10 of this Decision. Article 4. Types and quantities of automobiles and motorcycles temporarily imported tax-freeJune 2024;Clause 1. The subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision may temporarily import tax-free automobiles and motorcycles of the types and quantities specified in Appendices I, II, and III attached hereto.Coat Considering the proposal of the Director of the Department of Information Technology,

In particular, the contract signed between the foreign expert and the non-governmental organization from a foreign country must be supplemented with confirmation from the non-governmental aid provider agency of Vietnam that the foreign expert will directly implement the activities of the program or project funded by non-governmental organizations from foreign countries according to the approved program or project documentation."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."TABLE OF FEES FOR USING NATIONAL HIGHWAYS AT THE TOLL STATION AT KM21

The Prime Minister"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Clause 2. When there is a reasonable need, the subjects mentioned in Clause 1 of Article 2 of this Decision may request the Ministry of Foreign Affairs to examine and report to the Prime Minister for approval to temporarily import tax-free automobiles and motorcycles exceeding the quantities specified in Appendix I attached hereto.June 2024;i export, destroy, transfer with motorbikes and two-wheeled motorcycles of subjects entitled to preferential treatment and exemption in Vietnam.developmentof ownershipNo.i with motor vehicles and two-wheeled motorcycles equipped with engines of subjects entitled to preferential treatment and exemption in Vietnam.ắn equipment of subjects entitled to preferential treatment and exemption in Vietnam.inregulationsonnclusions forim Vietnam.m shall be used.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decision stipulates the procedures for temporary importation, re-exportation, destruction, and transfer of motor vehicles and two-wheeled motorcycles equipped with engines of subjects entitled to preferential treatment and exemption in Vietnam.

2. Motor vehicles and two-wheeled motorcycles equipped with engines of subjects entitled to preferential treatment and exemption in Vietnam refer to motor vehicles and two-wheeled motorcycles (hereinafter referred to as motorcycles) serving the work and living needs of diplomatic missions, consular posts, and representative offices of international organizations based in Vietnam that enjoy preferential treatment and exemption, and members of these institutions who are entitled to such benefits in Vietnam.

Article 2. Applicability

1. Diplomatic missions, consular posts, and representative offices of international organizations based in Vietnam that enjoy preferential treatment and exemption pursuant to international treaties to which Vietnam is a party under Article 8, 9, and 10 of Decree No. 73/CP dated July 30, 1994 of the Government.

2. Diplomatic officials of diplomatic missions, consular officials of consular posts, and officials of representative offices of international organizations based in Vietnam who enjoy preferential treatment and exemption pursuant to international treaties to which Vietnam is a party.

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

4. Organizations and individuals purchasing motor vehicles and motorcycles from the subjects mentioned in Clause 1, 2, and 3 of this Article (hereinafter referred to as the buyer).

5. State management agencies specified in Article 10 of this Decision.

Article 3. Types and quantities of motor vehicles and motorcycles temporarily imported duty-free

1. The subjects mentioned in Clause 1, 2, and 3 of Article 2 of this Decision may temporarily import duty-free motor vehicles and motorcycles in accordance with the types and quantities specified in Appendices I, II, and III attached hereto.

2. When there is a reasonable need, the subjects mentioned in Clause 1 of Article 2 of this Decision may have their requests reviewed by the Ministry of Foreign Affairs and reported to the Prime Minister for approval to temporarily import duty-free motor vehicles and motorcycles exceeding the quantities specified in Appendix I attached hereto.

1. The object referred to in Clause 1, Article 2 of this Decision shall be eligible for temporary importation of automobiles and motorcycles tax-free according to the types and quantities specified in Appendix I attached to this Decision after being issued automobile and motorcycle tax-free quota books by the Ministry of Foreign Affairs.

2. The objects referred to in Clauses 2 and 3, Article 2 of this Decision:

a) The object referred to in Clause 2, Article 2 of this Decision shall be eligible for temporary importation of one automobile (except for the head of diplomatic missions who may be eligible for temporary importation of two automobiles) and one motorcycle tax-free according to the types and quantities specified in Appendix II attached to this Decision if they satisfy the condition of having at least eighteen months of work time at diplomatic missions, consular offices, or representative offices of international organizations based in Vietnam from the date the object was issued identification cards by the Ministry of Foreign Affairs, and still have at least twelve months of work time remaining in Vietnam (the work time in Vietnam is recorded on the identification card issued by the Ministry of Foreign Affairs).

b) The object referred to in Clause 3, Article 2 of this Decision shall be eligible for temporary importation of one automobile and one motorcycle tax-free according to the types and quantities specified in Appendix III attached to this Decision if they satisfy the condition of having at least twelve months of work time at diplomatic missions, consular offices, or representative offices of international organizations based in Vietnam from the date the object was issued identification cards by the Ministry of Foreign Affairs, and still have at least nine months of work time remaining in Vietnam (the work time in Vietnam is recorded on the identification card issued by the Ministry of Foreign Affairs).

3. The objects referred to in Clauses 1, 2, and 3, Article 2 of this Decision shall be eligible for temporary importation of automobiles and motorcycles tax-free to supplement the required quantity in the following cases:

a) The object referred to in Clause 1, Article 2 of this Decision after completing the re-export procedures or destruction or transfer of automobiles and motorcycles.

b) The objects referred to in Clauses 2 and 3, Article 2 of this Decision after completing the re-export procedures or destruction of automobiles and motorcycles due to accidents, natural disasters, or technical reasons that make them unusable, and still have at least nine months of work time remaining in Vietnam from the date of completion of the re-export or destruction procedures (the work time in Vietnam is recorded on the identification card issued by the Ministry of Foreign Affairs).

4. The objects referred to in Clauses 1, 2, and 3, Article 2 of this Decision shall be eligible for temporary importation of automobiles currently in use as movable property according to the types and quantities specified and must meet the following conditions:

a) A certificate confirming the movement of assets or transfer of workplace from another country to Vietnam.

b) Proof of ownership of the vehicle.

c) An import motor vehicle safety and environmental protection technical inspection certificate in accordance with regulations.

d) Left-hand drive (driver's side on the left).

5. The objects referred to in Clauses 1, 2, and 3, Article 2 of this Decision, if temporarily importing used automobiles, must comply with the regulations on importing used automobiles stipulated in Decree No. 12/2006/NĐ-CP dated January 23, 2006 of the Government detailing the Law on Trade regarding international trade activities and related foreign trade agency buying, selling, processing, and transiting goods, and related implementing guidelines. Used motorcycles may not be temporarily imported.

Article 5. Rights and obligations of the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

1. Rights of the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision:

a) To temporarily import motor vehicles and motorcycles duty-free according to the specified types and quantities and to re-export, destroy, or transfer motor vehicles and motorcycles in accordance with regulations.

b) To be issued a quota book for duty-free motor vehicles and motorcycles; to handle procedures for temporary importation, re-exportation, destruction, or transfer of motor vehicles and motorcycles; to be issued or have revoked vehicle registration certificates and license plates for motor vehicles and motorcycles; to handle inspection procedures for motor vehicles.

2. Obligations of the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision:

a) The subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision shall use motor vehicles and motorcycles for their intended purposes and comply with current Vietnamese laws; they may not delegate the use of diplomatic or foreign license plate vehicles to individuals who do not enjoy privileges or immunities; contracts for hiring Vietnamese drivers shall be carried out in accordance with the regulations of the Ministry of Foreign Affairs.

b) The subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision shall, before the end of their term of service in Vietnam, carry out procedures for re-exporting, destroying, or transferring motor vehicles and motorcycles that were temporarily imported duty-free in accordance with current Vietnamese laws.

Chapter II

SPECIFIC PROVISIONS

Article 6. Procedures for issuing quota books for motor vehicles and motorcycles; procedures for temporarily importing motor vehicles and motorcycles duty-free; procedures for issuing vehicle registration certificates and license plates; procedures for inspecting motor vehicles; procedures for revoking vehicle registration certificates and license plates; procedures for re-exporting, transferring, or destroying motor vehicles and motorcycles.

1. The procedure for temporarily importing motor vehicles and motorcycles is as follows:

a) Issuing quota books for duty-free motor vehicles and motorcycles and identity cards for the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

b) Conducting simultaneous temporary importation and quality safety technical and environmental protection inspections at international border gates for the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

c) Issuing vehicle registration certificates and license plates for motor vehicles and motorcycles for the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

d) Inspecting vehicles and issuing inspection books for motor vehicles for the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

2. The procedures for re-exporting, transferring, or destroying motor vehicles and motorcycles are as follows:

a) Confirming the re-exportation, transfer, or destruction of motor vehicles and motorcycles by the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

b) Revoking license plates and vehicle registration certificates of the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

c) Carrying out re-exportation or transfer of motor vehicles and motorcycles by the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

d) Carrying out the destruction of motor vehicles and motorcycles by the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

3. Based on current legal provisions, international practices, and the principle of reciprocity between the Government of Vietnam and other countries:

a) The Ministry of Foreign Affairs will provide specific guidance on the procedures for issuing quota books for duty-free motor vehicles and motorcycles and identity cards for subjects enjoying privileges and immunities in Vietnam, and confirm the re-exportation, transfer, or destruction of motor vehicles and motorcycles by the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

b) The Ministry of Finance will provide specific guidance on the procedures for temporarily importing, re-exporting, or transferring motor vehicles and motorcycles by the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision, and set appropriate time limits for temporary importation and re-exportation corresponding to the term of service of the subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision.

c) The Ministry of Public Security will provide specific guidance on the procedures for issuing and revoking vehicle registration certificates and license plates for motor vehicles and motorcycles by the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision; the validity period of the vehicle registration certificate issued shall correspond to the term of service of the subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision.

d) The Ministry of Transport will provide specific guidance on the procedures for inspecting the quality safety technical and environmental protection of imported motor vehicles; procedures for inspecting vehicles and issuing inspection books for motor vehicles for the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

đ) The Ministry of Natural Resources and Environment will provide specific guidance on the procedures for destroying vehicles.

Article 7. Conditions for Re-exporting Motor Vehicles

1. The subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision who do not have a need to use motor vehicles currently in use and wish to re-export them.

2. The subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision before the end of their term of service in Vietnam.

3. Motor vehicles damaged due to accidents, natural disasters, or other objective technical reasons that cannot be continued to be used, and the subjects do not carry out destruction.

Article 8. Conditions for Destroying Motor Vehicles

1. The subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision who do not have a need to use motor vehicles currently in use and wish to destroy them.

2. The subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision before the end of their term of service in Vietnam.

3. Motor vehicles damaged due to accidents, natural disasters, or other objective technical reasons that cannot be continued to be used, and the subjects do not carry out re-exportation.

1. Conditions regarding the time of using motor vehicles:

a) For the subjects mentioned in Clause 1 of Article 2 of this Decision:

Have used the vehicle for at least 24 (twenty-four) months.

b) For the subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision:

- Have used the vehicle for at least 12 (twelve) months;

- Or the subjects terminate their term of service in Vietnam or receive urgent tasks before the end of their term of service in Vietnam.

The time of using motor vehicles in Vietnam is calculated from the date when the Ministry of Public Security issues the vehicle registration certificate.

2. For motor vehicles temporarily imported that are used:

At the time of transfer, if the year of manufacture of the vehicle exceeds five years, the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision may not transfer the vehicle to agencies, organizations, traders, or individuals in Vietnam. In the case where the buyer of the vehicle is a subject enjoying privileges and immunities in Vietnam as mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision, they may accept the transfer of the vehicle; when the buyer does not have a need to use the vehicle or upon the termination of their term of service in Vietnam, they must re-export or destroy the vehicle and are not permitted to transfer it within Vietnam.

3. When the subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision transfer the vehicle, the agency where the subject works shall send a diplomatic note to the Ministry of Foreign Affairs (National Reception Office) committing that the subject will not temporarily import tax-exempt motor vehicles to replace the vehicle being transferred during the remaining term of service in Vietnam.

4. Tax policy for transferring motor vehicles in Vietnam:

a) For passenger cars with up to 15 seats (including the driver): Apply the rate of import duty on used passenger cars issued by the Prime Minister in effect at the time of transfer.

b) For passenger cars with 16 seats or more (including the driver):

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

- The taxable value is determined based on the residual value of the vehicle's usage period in Vietnam (from the date of import declaration to the date of transfer) and the declared value at the time of customs declaration. If the declared value at the time of customs declaration is lower than the price in the price database at the same time, the taxable value is determined based on the residual value of the vehicle's usage period in Vietnam and the price in the price database.

- The tax rate applies according to the tariff rate for used passenger cars with 16 seats or more in the Preferential Import Tariff Schedule effective at the time of transfer.

c) The time of transfer of the vehicle for cases specified in Points a and b of Clause 4 of this Article is implemented as follows:

- For the subjects mentioned in Clause 1 of Article 2 of this Decision, it is the time when the change in the purpose of use of the vehicle is reflected in the transaction documents between the buyer and the owner of the vehicle.

- For the subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision, it is the time when the change in the purpose of use of the vehicle is reflected in the transaction documents between the buyer and the owner of the vehicle consistent with the time when the owner terminates their term of service in Vietnam.

d) The buyers of the vehicles of the subjects specified in Clauses 1, 2, and 3 of Article 2 of this Decision are responsible for declaring and paying taxes and fees as prescribed.

đ) For motorcycles: Not allowed to be transferred in Vietnam.

Article 10. Responsibilities of Relevant State Management Agencies

1. Responsibilities of the Ministry of Foreign Affairs:

a) To disseminate this Decision to diplomatic missions, consular offices, representative offices of international organizations based in Vietnam that enjoy privileges and immunities, and individuals working at these offices who enjoy privileges and immunities in Vietnam, so they are aware and comply with it.

b) To take the lead and coordinate with the Ministry of Finance, the Ministry of Public Security, the Ministry of Industry and Trade, and the Ministry of Transport in developing templates for vehicle quota books for tax-exempt cars and motorcycles; to establish information databases and online portals to manage and monitor cars and motorcycles of the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

c) To take the lead and coordinate with the Ministry of Finance in examining and resolving requests from the subjects mentioned in Clause 1 of Article 2 of this Decision to temporarily import tax-exempt cars and motorcycles exceeding the quantities specified in Appendix I attached to this Decision.

d) Based on the duration of work in Vietnam of the subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision (as recorded on identification cards issued by the Ministry of Foreign Affairs), the Ministry of Foreign Affairs will coordinate with diplomatic missions, consular offices, and representative offices of international organizations based in Vietnam that enjoy privileges and immunities (where the subjects work) to notify the subjects to carry out re-exportation, destruction, or transfer of tax-exempt cars and motorcycles before the end of their term of service in Vietnam.

đ) To provide guidance and management according to current laws for Vietnamese drivers who sign contracts with the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

2. Responsibilities of the Ministry of Finance:

a) To take the lead and coordinate with the Ministry of Industry and Trade in guiding customs procedures for temporarily imported, re-exported, transferred cars and motorcycles, and tax policies for transferred cars and motorcycles in Vietnam.

b) To coordinate with the Ministry of Foreign Affairs, the Ministry of Industry and Trade, the Ministry of Public Security, and the Ministry of Transport in developing templates for vehicle quota books for temporarily imported cars and motorcycles.

c) To coordinate with the Ministry of Foreign Affairs in examining and resolving requests from the subjects mentioned in Clause 1 of Article 2 of this Decision to temporarily import tax-exempt cars and motorcycles exceeding the quantities specified in Appendix I attached to this Decision.

d) To implement the relevant contents of this Decision.

3. Responsibilities of the Ministry of Industry and Trade:

a) To coordinate with the Ministry of Finance in guiding customs procedures for temporarily imported, re-exported, transferred cars and motorcycles, and tax policies for transferred cars and motorcycles in Vietnam.

b) To coordinate with the Ministry of Foreign Affairs, the Ministry of Finance, the Ministry of Public Security, and the Ministry of Transport in developing templates for vehicle quota books for temporarily imported cars and motorcycles.

c) To implement the relevant contents of this Decision.

4. Responsibilities of the Ministry of Public Security:

a) To guide the issuance of vehicle registration certificates and license plates; to recover vehicle registration certificates and license plates of the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision and the buyers of vehicles.

b) To coordinate with the Ministry of Foreign Affairs, the Ministry of Finance, the Ministry of Industry and Trade, and the Ministry of Transport in developing templates for vehicle quota books for temporarily imported cars and motorcycles.

c) To implement the relevant contents of this Decision.

5. Responsibilities of the Ministry of Transport:

a) To guide the inspection of technical safety and environmental protection for imported motor vehicles and the examination of cars of the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision and the buyers of vehicles.

b) Not to issue technical safety and environmental protection inspection certificates for cars of the subjects mentioned in Clauses 2 and 3 of Article 2 of this Decision if the subjects have completed their term of service in Vietnam but have not yet processed re-exportation, destruction, or transfer of the vehicles (based on the duration recorded on the vehicle registration certificate issued by the Ministry of Public Security to determine).

c) In cases where technical safety and environmental protection inspection certificates are not issued for cars of the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision, the Ministry of Transport shall notify in writing the Ministry of Foreign Affairs and the General Department of Customs under the Ministry of Finance to coordinate and handle according to the functions prescribed by the agencies.

d) To coordinate with the Ministry of Foreign Affairs, the Ministry of Finance, the Ministry of Public Security, and the Ministry of Industry and Trade in developing templates for vehicle quota books for temporarily imported cars and motorcycles.

đ) To implement the relevant contents of this Decision.

6. Responsibilities of the Ministry of Natural Resources and Environment:

a) To take the lead and coordinate with the Ministry of Finance in guiding the implementation of vehicle destruction according to regulations for cars and motorcycles of the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision.

b) To implement the relevant contents of this Decision.

Article 11. Handling Violations

When ministries, sectors, agencies, organizations, and individuals discover tax-exempt cars and motorcycles temporarily imported by the subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Decision, if the subjects arbitrarily change the purpose of using cars and motorcycles without processing re-exportation, destruction, or transfer of the vehicles but continue to operate them in Vietnam, they must promptly report the violation, temporarily detain the vehicles according to regulations, and transfer the files and vehicles to the competent public security agency for handling according to the law.

Chapter III

IMPLEMENTING PROVISIONS

Article 12. Effective Date

1. This Decision takes effect from November 1, 2013.

2. The provisions related to temporary import, re-export, destruction, and transfer of cars and motorcycles serving the work and living needs of diplomatic missions, consular offices, representative offices of international organizations based in Vietnam that enjoy privileges and immunities, and individuals working at these offices who enjoy privileges and immunities in Vietnam, as stipulated in Circular Joint No. 03/2007/TTLT-BCT-BTC-BNG dated October 15, 2007, issued by the Ministry of Industry and Trade, the Ministry of Finance, and the Ministry of Foreign Affairs, and previous regulations contrary to this Decision, are hereby abolished.

Article 13. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial People's Committees directly under the Central Government, relevant agencies, organizations, and individuals are responsible for implementing this Decision./.