Decision No. 601/QD-BTC Regarding the correction of Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Ministry of Finance on procedures for temporary importation, re-exportation, destruction, and transfer of motor vehicles and two-wheeled motorcycles with engines enjoyed by persons entitled to privileges and immunities in Vietnam.

This Decision corrects some technical errors in Circular No. 19/2014/TT-BTC on procedures for temporary importation and re-exportation of motor vehicles and motorcycles for persons entitled to privileges and immunities in Vietnam. The amendments focus on adjusting wording and related forms.

문서 번호601/QĐ-BTC
문서 유형Decision
발행 기관Ministry of Finance
서명자Nguyễn Đức Chi
업데이트17. 06. 2026
산업Finance
분야Tax AdministrationFees and Charges
발행일26. 03. 2014
발효일28. 03. 2014
효력 만료일
상태In effect
✦ 스마트 요약

This Decision corrects some technical errors in Circular No. 19/2014/TT-BTC on procedures for temporary importation and re-exportation of motor vehicles and motorcycles for persons entitled to privileges and immunities in Vietnam. The amendments focus on adjusting wording and related forms.

핵심 사항

  • Adjusting wording and related forms concerning procedures for temporary importation, re-exportation of motor vehicles and two-wheeled motorcycles with engines for persons entitled to privileges and immunities in Vietnam.
  • Changing the term 'permit' to 'temporary import certificate' in provisions related to customs procedures.
  • Amending the content related to issuing transfer certificates from 'granting permission to transfer' to 'issuing transfer certificates'.
  • Modifying Form No. 01: G/2014/TNK-OTO/XM-NG, replacing the phrase 'Examine Application' with 'Based on Request Document'.
  • Extending the validity period of the temporary import certificate for vehicles to 30 days from the date of issuance.

🌐 이 문서의 사회적 영향

  • Making customs procedures for motor vehicles and two-wheeled motorcycles with engines for privileged persons clearer.
  • Persons entitled to privileges may find it easier to carry out procedures related to vehicle imports and transfers.
  • Customs authorities will find it easier to control and manage vehicle importation and re-exportation activities.

❓ 자주 묻는 질문

What is the validity period of the temporary import certificate for vehicles?

The temporary import certificate for vehicles is valid for 30 days from the date of issuance.

How have the terms been changed in this regulation?

The term 'permit' has been replaced by 'temporary import certificate', and 'granting permission to transfer vehicles' has been replaced by 'issuing transfer certificates'.

How has Form No. 01: G/2014/TNK-OTO/XM-NG been modified?

The phrase 'Examine Application' in this form has been replaced by 'Based on Request Document'.

전문

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Decision No.: 601/QD-BTC

Hanoi, March 26, 2014

Pursuant to …;

Regarding the correction of Circular No. 19/2014/TT-BTC dated February 11, 2014

of the Ministry of Finance on procedures for temporary import, re-export, destruction, and transfer of ownership of automobiles and motorcycles with two wheels equipped with engines

of subjects enjoying privileges and immunities The Circular concerns subjects entitled to such privileges and immunities 

in Vietnam

THE MINISTER OF FINANCE

Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;

Pursuant to Decree No. 100/2010/NĐ-CP dated September 28, 2010 of the Government on the Official Gazette;

Pursuant to Clause 7, Article 1 of Decree No. 09/2010/NĐ-CP dated February 8, 2010 of the Government amending and supplementing certain articles of Decree No. 110/2004/NĐ-CP dated April 8, 2004 of the Government on archiving work;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the General Department of Customs, the Legal Affairs Department,

DECISION:

Article 1. Amend some technical presentation aspects of Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Ministry of Finance on procedures for temporary import, re-export, destruction, and transfer of ownership of automobiles and motorcycles with two wheels equipped with engines of subjects entitled to privileges and immunities in Vietnam as follows:

1. In Point b.2, Clause 2, Article 4, which was printed as:

“Each automobile, motorcycle... (in Model No. 01: G/2014/TNK OTO/XEMAY- NG issued together with this Circular)... position of the person temporarily importing the vehicle,... the temporary import permit for the vehicle is valid for 30 days from the date of issuance”.

Now amended to read::

“Each automobile, motorcycle... (in Model No. 01: G/2014/TNK OTO/XM- NG issued together with this Circular)...position of the person temporarily importing the vehicle,... the temporary import permit for the vehicle is valid for 30 days from the date of issuance”.

2. In Point b.3, Clause 2, Article 4, which was printed as:

“After issuing the temporary import permit for the vehicle,... issue the import permit into the quota book... 02 copies of the temporary import permit (accompanied by 01 transport document stamped by the Customs Office where it was issued) to be submitted to the customs office at the port of entry for the temporary import procedure”.

“商品编码3824.78.00”

“After issuing the temporary import permit for the vehicle,... temporary import permit into the quota book... 02 copies of the temporary import Object (if poor household, mark permit (accompanied by 01 transport document stamped by the Customs Office where it was issued) to be submitted to the customs office at the port of entry for the temporary import procedure”.

3. In Point d.2, Clause 2, Article 5, which was printed as:

“Return to the subject...; send a copy of the temporary import permit,... do not issue a declaration of origin for temporarily imported vehicles;”.

“商品编码3824.78.00”

“Return to the subject...; send a copy of the temporary import permit,... do not issue a declaration of origin for temporarily imported vehicles;”.

4. In Point a, Clause 4, Article 7, which was printed as:

“Subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular shall declare 02 customs declarations for non-trade goods exports/imports (HQ/2011-PMD)”.

“商品编码3824.78.00”

“The transferee shall declare 02 customs declarations for non-trade goods exports/imports (HQ/2011-PMD)”.

5. In Point b.1, Clause 4, Article 7, which was printed as:

“Based on the vehicle transfer document,... accept gifts, donations... request permission to transfer the vehicle, the Provincial/City Customs Office shall complete the transfer procedures according to regulations”.

“商品编码3824.78.00”

“Based on the vehicle transfer document,... accept gifts, donations...request Commercial presence as defined in Clause 1, Article 3 of Decree No. 11/2016/NĐ-CP dated February 3, 2016 of the Government detailing the implementation of certain provisions of the Labor Code on foreign workers working in Vietnam (hereinafter referred to as Decree No. 11/2016/NĐ-CP) includes the following forms: transfer of the vehicle, the Provincial/City Customs Office shall complete the transfer procedures according to regulations”.

5. In Clause 2, Article 9, which was printed as:

“The Provincial/City Customs Office issuing the import permit... shall follow the guidance of the General Department of Customs;”.

“商品编码3824.78.00”

“The Provincial/City Customs Office issuing the temporary import permit... shall follow the guidance of the General Department of Customs;”.

6. In Model No. 01: G/2014/TNK-OTO/XM-NG issued together with Circular No. 19/2014/TT-BTC, which was printed:

“Considering the Request of the Agency/Mr./Mrs.:......”.

“商品编码3824.78.00”

Based on the request of the Agency/Mr./Mrs.:......:.

Article 2. Effectiveness

This Decision takes effect from March 28, 2014 and is an integral part of Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Ministry of Finance on procedures for temporary import, re-export, destruction, and transfer of ownership of automobiles and motorcycles with two wheels equipped with engines of subjects entitled to privileges and immunities in Vietnam.

Article 3. Responsibility for Implementation

The Director of the General Department of Customs and related units are responsible for fully implementing the guidelines set out in Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Ministry of Finance and the corrections made in this Decision.

Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.

Place of Receipt:

- Prime Minister and Deputy Prime Ministers;

- Office of the General Secretary;

- National Assembly Office; President's Office;

- Central Party Office and its Departments;

-Ministries, ministerial-level agencies, agencies under the Government;

- Supreme People's Procuracy;

- Supreme People's Court;

||| - People's Committees of provinces and centrally-administered cities;

- Provincial Departments of Industry and Trade, Taxation, Customs, State Treasury;

- State Audit Agency;

- State Audit Office; Official Gazette; Government Website;

- Vietnam Chamber of Commerce and Industry;

- Official Gazette; Legal Documents Inspection Division (Ministry of Justice);

- Government Portal; Ministry of Finance Portal;

- Units under and directly affiliated with the Ministry of Finance;

- Website of the General Department of Customs;

- To be filed: VT, VP (396 copies).

TUQ. MINISTER

DIRECTOR OF THE OFFICE

(signed)

Nguyen Duc Chi

이 문서의 원본 파일을 업데이트하는 중입니다. 전문을 먼저 확인하시고 나중에 다시 확인해 주세요.