Circular No. 93/2018/TT-BTC stipulates procedures for temporary import, re-export, destruction, and transfer of motor vehicles of subjects entitled to privileges and immunities in Vietnam. This circular includes detailed appendices such as requests for temporary import, re-export, transfer, and decisions on implementing these procedures.
Scope of application
are organizations and individuals entitled to privileges and immunities in Vietnam as provided by law.
Key points
- Detailed provisions on the procedure for temporarily importing motor vehicles.
- Guidelines on how to request re-export and transfer of vehicles.
- Provide sample documents for implementing the aforementioned procedures.
- Set specific deadlines for resolving requests related to motor vehicles of subjects entitled to privileges and immunities.
- Regulations on the responsibilities of customs authorities during the implementation of procedures.
- Exceptional cases and handling of violations are also specified in this circular.
🌐 Social impact of this document
- Facilitate conditions for the importation, re-export, and transfer of motor vehicles of subjects entitled to privileges and immunities.
- Ensure transparency and compliance with the law in the process of implementing procedures related to motor vehicles.
❓ Frequently asked questions
What is the deadline for processing a temporary import request?
The customs authority must resolve a temporary import request within three working days from the date of receipt of a valid application.
How is the transfer of motor vehicles regulated?
Transfer of motor vehicles must be accompanied by a temporary transfer permit and carried out in accordance with the provisions of Circular No. 93/2018/TT-BTC.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 93/2018/TT-BTC |
Hanoi, on 05 the 10 Article 2. The receipt, handling of reflections and petitions from individuals and organizations concerning administrative regulations shall be carried out in accordance with Decree No. 20/2008/NĐ-CP dated February 14, 2008 of the Government on the receipt, handling of reflections and petitions from individuals and organizations concerning administrative regulations (amended and supplemented by Decree No. 48/2013/NĐ-CP dated May 14, 2013 on amending and supplementing certain articles of decrees related to administrative procedure control and Decree No. 92/2017/NĐ-CP dated August 7, 2017 on amending and supplementing certain articles of decrees related to administrative procedure control).8 |
CIRCULAR
AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF THE CIRCULAR NO. 19/2014/TT-BTC DATED FEBRUARY 11, 2014 ISSUED BY THE MINISTER OF FINANCE ON PROCEDURES FOR TEMPORARY IMPORTATION, RE-EXPORTATION, DESTRUCTION, AND TRANSFER OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES OF PERSONS ENTITLED TO BENEFITS UNDER PRIVILEGES AND IMMUNITIES IN VIETNAM
WHEREAS, Law on Customs No.No. 54/2014/QH14 dated June 23, 2014;
WHEREAS, Law on Export Tax and Import Tax No. 107/2016/QH13 dated April 6, 2016;
WHEREAS, Special Consumption Tax Law No.No. 27/2008/QH12 dated November 14, 2008; Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law No. 70/2014/QH13 dated November 26, 2014; Value Added Tax Law No.June 2024; 13/2008/QH12 dated June 3, 2013; Law Amending and Supplementing Certain Provisions of the Value Added Tax Law No. 31/2013/QH13 dated June 19, 2013; Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006; Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No.No. 21/2012/QH13 dated November 20, 2012; Law Amending and Supplementing Certain Provisions of Laws on Tax No. 71/2014/QH13 dated November 26, 2014; Law No.No. 71/2014/QH13 amending and supplementing certain provisions of laws on tax; Law No. 106/2016/QH13 dated April 6, 2016 amending and supplementing certain provisions of the Value Added Tax Law, the Special Consumption Tax Law, and the Law on Tax Administration;June 2024; value added tax, Special Consumption Tax Law and Tax Administration Law;
WHEREAS, Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and guiding implementation of 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 articles of Decree No. 08/2015/NĐ-CP;
WHEREAS, Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration; Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding implementation of certain provisions of the Value Added Tax Law; Decree No. 108/2015/NĐ-CP dated October 28, 2015 detailing and guiding 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 implementation of the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law, the Special Consumption Tax Law, and the Law on Tax Administration; Decree No. 146/2011June 2024; 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 for implementing the Law on Export Tax and Import Tax;June 2024; value added tax, Special Consumption Tax Law and Tax Administration Law; Decree No. 146/2011/ND-CP dated December 15, 2017 of the Government amending and supplementing some articles of Decree No. 100/2016/ND-CP dated July 1, 2016; Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing some provisions and measures to implement the Law on Export Duties and Import Duties;
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;
WHEREAS, 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 persons entitled to benefits under privileges and immunities in Vietnam; Decision No. 10/2018/QĐ-TTg dated March 1, 2018 of the Prime Minister amending and supplementing certain articles of Decision No. 53/2013/QĐ-TTg dated September 13, 2013 of the Prime Minister;June 2024;exportrime Minister c, destruction, transferdevelopmentof ownershipNo.relating to motor vehicles, two-wheeled motorcycles of individuals entitled to privileges and immunities in Vietnam;June 2024;Decision No. 10/2018/QD-TTg dated March 1, 2018 of the Prime Minister amending and supplementing some Articles of Decision No. 53/2013/QD-TTg dated September 13, 2013 of the Prime Minister;
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;
The Minister of Finance issues this Circular amending and supplementing certain articles of Circular No. 19/2014/TT-BTC dated February 11, 2014 issued by the Minister of Finance on procedures for temporary importation, re-exportation, destruction, and transfer of motor vehicles and two-wheel motorcycles of persons entitled to benefits under privileges and immunities in Vietnam.June 2024;export, destruction, transfer of ownership of motor vehicles, two-wheeled motorcyclesJune 2024;e motorcycles of individuals entitled to privileges,June 2024;exemptions in Vietnam.
Article 1. Amending and supplementing some 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, transfer of ownership of motor vehicles and motorcycles with engines of two wheels of subjects entitled to privileges and immunities in Vietnam.1. Clause 4 of Article 2 shall be amended and supplemented as follows:
"4. Organizations and individuals in Vietnam purchasing motor vehicles or receiving gifts of motor vehicles from the subjects specified in Clauses 1, 2, and 3 of this Article (hereinafter referred to as the purchaser)."
2. Clause 1 and Clause 3 of Article 3 shall be amended and supplemented as follows:
Article 3. Some provisions on temporary importation, re-exportation, transfer of ownership, and destruction of vehicles
1. The subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular are entitled to temporarily import motor vehicles and motorcycles free of tax 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 and Clause 1 of Article 1 of Decision No. 10/2018/QĐ-TTg dated March 1, 2018 of the Prime Minister.
In cases where the subjects specified in Clauses 2 and 3 of Article 2 of this Circular are successors, they are only entitled to temporarily import motor vehicles and motorcycles free of tax when the predecessors have completed the procedures for transferring ownership, re-exportation, or destruction of the motor vehicles and motorcycles that were temporarily imported free of tax as prescribed.
3. In cases where the subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular temporarily import motor vehicles and motorcycles exceeding the quota, the following procedures shall apply:
a) On the basis of the request for temporarily importing motor vehicles and motorcycles exceeding the quota from the subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular and the opinions of the Ministry of Foreign Affairs and the Ministry of Finance, the matter shall be submitted to the Prime Minister for decision on tax exemption in accordance with Point c, Clause 1 and Clause 5 of Article 28 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government;
b) Within five working days from the date of receipt of the notification of the Prime Minister's directive as stipulated in Point a of this Clause, the Ministry of Finance (General Department of Customs) shall perform the following tasks:
b.1) Notifying the subject requesting to temporarily import motor vehicles and motorcycles exceeding the quota as specified in this Circular and the provincial customs office where the temporary import permit is issued;No. b.2) Notifying the National Protocol Department of the Ministry of Foreign Affairs or the agency authorized by the Ministry of Foreign Affairs to issue the Tax Exemption Quota Book to update the quota in the Tax Exemption Quota Book (in cases where the Prime Minister permits the temporary import of motor vehicles and motorcycles exceeding the quota).
“Article 4. Procedures for issuing temporary import permits for motor vehicles and motorcycles
3. Article 4 is amended and supplemented as follows:
1. Documents for requesting issuance of a temporary import permit for motor vehicles and motorcycles:
a) A request for temporary import of motor vehicles/motorcycles as set out in Appendix I attached to this Circular: one original copy;
b) Identity card issued by the Ministry of Foreign Affairs (for the subjects specified in Clauses 2 and 3 of Article 2 of this Circular): one 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 transfer of assets or change of workplace from another country to Vietnam (for the subjects specified in Clauses 2 and 3 of Article 2 of this Circular): one original copy;
d) Tax Exemption Quota Book (with confirmed vehicle quota or confirmed temporary import quota exceeding the quota as specified in Clause 3 of Article 3 of this Circular) issued by the National Protocol Department of the Ministry of Foreign Affairs or the agency authorized by the Ministry of Foreign Affairs: one copy 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; Provincial People's Committees set specific pricesđ) Proof of ownership of the vehicle
Transport documents or other transport documents of equivalent value showing the consignee on these documents is the person requesting the temporary import permit or the organization or individual entrusted by the subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular to temporarily import: one original copy and one copy provided by the shipping company for cases where the vehicle is transported from abroad to Vietnam (except for temporary import of motor vehicles and motorcycles through land border crossings) and one of the following documents:
đ.
) Vehicle registration certificate or certificate of vehicle deregistration or export certificate or ownership certificate of the vehicle issued by the competent authority of the exporting country or other documents of equivalent legal value: one certified Vietnamese translation from the original for cases of temporary import of movable property vehicles;1đ.2) Payment receipts for purchasing the vehicle through a bank (one copy with bank confirmation) or purchase contract or commercial invoice (one copy with the original for verification) for cases of temporary import of vehicles from abroad or receiving transfers from other privileged or exempted subjects.
In cases where the subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular entrust organizations or individuals in Vietnam to purchase vehicles from abroad, the entrusted organizations or individuals must provide the documents specified herein and submit one copy of the power of attorney contract, presenting the original for verification;
đ.3) Gift or donation documents from abroad or from other privileged or exempted subjects for cases of gift or donation: one certified Vietnamese translation from the original;
đ.4) Vehicle transfer documents: one certified Vietnamese translation from the original for cases where the subjects specified in Clause 1 of Article 2 of this Circular receive vehicle transfers from abroad;
e) Notification from the Ministry of Finance (General Department of Customs) regarding the Prime Minister's approval for the subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular to temporarily import motor vehicles and motorcycles exceeding the quota free of tax: one original copy.
2. Procedures for issuing temporary import permits for motor vehicles and motorcycles
2. Procedures for issuing temporary import permits for motor vehicles, two-wheeled motorcycles
a) The subjects mentioned in Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular shall be responsible for submitting a complete set of application documents for temporary import permits for automobiles and motorcycles as prescribed in Clause 1 of this Article to the Provincial Customs Office where their offices are located (for subjects specified in Clause 1 of Article 2 of this Circular) or where the offices of such subjects are located (for subjects specified in Clause 2 and Clause 3 of Article 2 of this Circular).
b) Responsibilities of the Provincial Customs Office receiving applications for temporary import permits for automobiles and motorcycles.
b.1Within five working days from the date of receipt of a complete and valid application as prescribed in Clause 1 of this Article, the Provincial Customs Office shall check the validity of the application and compare it with the quota of automobiles and motorcycles in the Exemption Quota Register. If the results of the verification and comparison are consistent, the Provincial Customs Office shall accept and issue the temporary import permit.
In case the application is incomplete or invalid, the Provincial Customs Office shall guide the applicant to complete the application according to the regulations. Within three working days from the date of receipt of a completed and valid application, the Provincial Customs Office shall issue the temporary import permit for the automobile/motorcycle.
b.2) Each temporarily imported automobile/motorcycle shall be issued one set of temporary import permits consisting of four copies as stipulated in Appendix II attached to this Circular. The temporary import permit for automobiles/motorcycles is valid for customs procedures for temporary imports within thirty days from the date of issuance.
Beyond the period stated on the temporary import permit, if the subjects mentioned in Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular do not proceed with the temporary import procedures, the Provincial Customs Office issuing the temporary import permit for automobiles/motorcycles shall cancel the issued temporary import permit and issue a new temporary import permit based on the request of the subjects mentioned in Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular and the submitted documents.
b.3) After issuing the temporary import permit, the Provincial Customs Office issuing the permit shall record the issuance of the temporary import permit for automobiles/motorcycles in the Exemption Quota Register (section reserved for temporarily imported automobiles/motorcycles), affix a confirmation stamp, and hand over the permit along with two copies of the temporary import permit for automobiles/motorcycles (accompanied by one transport document or equivalent transport document stamped by the Provincial Customs Office issuing the permit) to the applicant to submit to the Customs Sub-Office handling the temporary import procedures as prescribed in Article 5 of this Circular.
b.4) Update information on the General Department of Customs' information management system for temporarily imported automobiles and motorcycles of subjects enjoying preferential treatment or immunity in Vietnam.”ito be reported into the information management system of the General Department of Customs for motor vehicles, two-wheeled motorcycles temporarily imported by individuals entitled to privileges and exemptions in Vietnam.”
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/Motorcycles: Two original copies;
b) Goods Declaration Form for Imported Goods according to the information criteria in Model No. 01 - Goods Declaration Form for Imported Goods in Appendix I promulgated together with Circular No. 39/2018/TT-BTC dated April 20, 2018, issued by the Minister of Finance.
In cases where the declaration is made on paper customs declaration forms as prescribed in Clause 12 of Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018, Cof the Government, the declarant shall declare and submit three original copies of the Goods Declaration Form for Imported Goods according to Model HQ/2015/NK in Appendix IV promulgated together with Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance;
c) Transport Document or other equivalent transport documents: One original copy (stamped by the Provincial Customs Office issuing the temporary import permit for automobiles/motorcycles);
d) Quality Inspection Registration for Imported Motor Vehicles (for automobiles): One original copy;
đ) Quality Inspection Registration for Imported Vehicles/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-Office at the border gate in accordance with the provisions of the law. The subjects mentioned in Clause 1, Clause 2, and Clause 3 of Article 2 of this Circular shall be responsible for submitting a complete set of application documents for temporary import permits for automobiles and motorcycles as prescribed in ClausecouncillORS1 of this Article. 1 This provision allows the Customs Branch to process temporary import procedures for vehicles.
b) The Customs Branch responsible for processing temporary import procedures shall be responsible for checking and verifying the information on the temporary import permit against the actual goods.
In cases where the imported goods differ from the information recorded on the temporary import permit (except for discrepancies in the number of vehicles), the Customs Branch processing the temporary import procedures shall issue a document to the Provincial Customs Department that issued the temporary import permit (along with related documents). The Provincial Customs Department issuing the temporary import permit shall base its review and adjustment of the content of the temporary import permit on the document from the Customs Branch processing the temporary import procedures and the related documents, record the adjusted content on the back of the temporary import permit, sign it, stamp it, and return it to the Customs Branch processing the temporary import procedures to complete the temporary import formalities. The time limit for adjusting the content of the temporary import permit shall not exceed five working days from the date the Provincial Customs Department receives all relevant information and documents.
c) The Customs Branch processing temporary import procedures shall only clear the temporarily imported vehicles upon receipt of 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 issued by the quality inspection authority (except where otherwise provided by specialized inspection laws) and completion of customs formalities as prescribed.
d) Completion of clearance procedures
d.1) The Head of the Customs Branch processing the temporary import procedures shall confirm the results of the temporary import procedures for automobiles and motorcycles on two copies of the temporary import permit and hand over one copy to the declarant.
d.2) In cases where paper customs procedures are carried out,
d.2.1) The Customs Branch processing the temporary import procedures shall confirm clearance on three customs declaration forms, simultaneously stamping "for re-export or transfer or destruction according to the provisions of the law" on one copy; handing over one copy with confirmation of clearance and one copy stamped "for re-export or transfer or destruction according to the provisions of the law" to the declarant, and retaining one copy of the declaration form.
d.2.2) The Customs Branch carrying out the temporary import procedures shall send one copy from the original customs declaration form for imported goods (with confirmation of clearance) to the Provincial Customs Department that issued the temporary import permit for monitoring, management, and transmission of declaration information to the General Customs Department for centralized information management; no origin declaration form will be issued for temporarily imported automobiles and motorcycles.
d.3) In1. Fulfilling requirements stipulated in Article 13 of Decree No. 135/2021/NĐ-CP.cases where electronic customs procedures are implemented but data sharing between the police and customs authorities has not yet been established as stipulated in Clause 9, Article 25 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government, the Customs Branch processing the temporary import procedures for vehicles shall confirm clearance on the printed customs declaration form for imported goods and hand it over to the declarant to proceed with vehicle registration procedures at the police authority.
5. Article 6 is amended and supplemented as follows:
"Article 6. Procedures for Re-exporting Automobiles and Motorcycles
1. Documents for Re-exporting Automobiles and Motorcycles
a) For Official Vehicles
A request for re-export of automobiles/motorcycles according to Appendix III attached to this Circular: One original copy.
b) For Personal Vehicles
b.1) A request for re-export of automobiles/motorcycles according to Appendix III attached to this Circular: One original copy confirmed by the authority where the subject works in Vietnam; or a request for re-export of automobiles/motorcycles from the authority where the vehicle owner works, in cases where the subject authorized under Clause 2 and Clause 3 of Article 2 of this Circular authorizes the working authority to handle the re-export procedures;
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 from the original confirmed by the authority where the subject authorized work, in cases of authorization as stipulated in Clause 6 of Article 3 of this Circular;
b.3) Power of attorney for the authority where the subject works to handle the re-export procedures: One original copy;
c) A document from the Ministry of Foreign Affairs (National Protocol Office or Local Department of Foreign Affairs where the Consular Office is located) regarding the re-export of vehicles: One original copy;
đ) Customs declaration form for imported vehicles (retained by the declarant) stamped "for re-export or transfer or destruction according to the provisions of the law": One original copy for cases where temporary import procedures were handled using paper customs declarations;
đ) Vehicle registration cancellation certificate and license plate for automobiles and motorcycles issued by the police authority: One original copy;
e) Confirmation document from the competent state authority regarding the automobile and motorcycle being damaged in accidents, natural disasters, or due to technical reasons beyond control and thus unable to continue use: One original copy (in cases stipulated in Clause 3 of Article 7 of Decision No. 53/2013/QĐ-TTg);
g) Export declaration form according to the information criteria specified in Model No. 02 - export goods declaration form in Appendix I issued by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.
In cases where paper customs declarations are processed as stipulated in Clause 12, 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 export goods declaration form according to Model HQ/2015/XK in Appendix IV issued by Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance.
The declarant must report the customs declaration number for temporarily imported vehicles in criterion number 2.3 of the export goods declaration form for cases where electronic customs procedures are implemented, and in box 29 (other notes) of the export goods declaration form for cases where paper customs procedures are implemented.
2. Procedures for Re-exporting Automobiles and Motorcycles
a) The re-export procedures for automobiles and motorcycles shall be carried out at the Customs Branch at the border gate. The subjects mentioned in Clauses 1, 2, and 3 of Article 2 of this Circular shall be responsible for submitting a full set of re-export documents for automobiles and motorcycles as prescribed in Clause 1 of this Article to the Customs Branch handling the re-export procedures.
b) Based on the re-export vehicle file submitted and the information on the import declaration form (temporary import declaration number) on the electronic data processing system for customs procedures when temporarily importing, the Customs Sub-Office handling the re-export procedures shall carry out the re-export procedures for vehicles according to current regulations applicable to exported goods. In cases where there are doubts about the information on the import declaration form as stipulated in Point d, Clause 1 of this Article, the Customs Sub-Office handling the re-export procedures shall request the Customs Sub-Office handling the temporary import procedures to provide information on the import declaration form. Within five working days from the date of receipt of the request letter from the Customs Sub-Office handling the re-export procedures, the Customs Sub-Office handling the temporary import procedures has the responsibility to provide information to the Customs Sub-Office handling the re-export procedures.
c) Completion of re-export procedures: The Customs Sub-Office handling the re-export procedures for automobiles and motorcycles shall issue a notification of completion of customs procedures and send a copy of the export goods declaration form to the Provincial/City Customs Office that issued the temporary import permit for automobiles/motorcycles to implement the cancellation of the temporary import permit and retain the file as prescribed.”
6. Article 7 is amended and supplemented as follows:
Article 7. Transfer Procedures and Tax Policies for Motor Vehicles
1. Issuance of transfer certificates and transfer procedures for motor vehicles shall be carried out at the Provincial/City Customs Office that issued the temporary import permit for the vehicle.
2. Application Documents for Issuing Transfer Certificates
a) For official vehicles.
A request for transfer of motor vehicles as per Appendix IV attached to this Circular: One original copy.
b) For personal vehicles.
b.1) A request for transfer of motor vehicles as per Appendix IV attached to this Circular: One original copy with confirmation from the authority where the transferee works in Vietnam; or A request for transfer of motor vehicles from the authority where the vehicle owner works, in cases where the transferee authorizes another person to handle the transfer procedures as stipulated in Clause 2 and Clause 3 of Article 2 of this Circular;
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 authority where the transferee is authorized to work, in cases where authorization is made as stipulated in Clause 6 of Article 3 of this Circular;
b.3) Power of attorney for the authority where the transferee works to handle the transfer procedures: One original copy.
c) A document from the Ministry of Foreign Affairs (National Reception Bureau or Local Department of Foreign Affairs where the Consular Office is located) regarding the transfer of vehicles: One original copy;
d) Certificate of vehicle registration and license plate recovery 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 confirmation from the Customs Sub-Office handling the temporary import procedures in cases where paper-based customs procedures were followed during temporary importation;
e) Valid inspection certificate issued by the Vehicle Inspection Unit: One original copy or a copy of the valid safety and environmental protection certificate for road motor vehicles: One copy for vehicles transferred as stipulated in Clause 2 of Article 1 of Decision No. 10/2018/QĐ-TTg dated March 1, 2018 of the Prime Minister.
3. Issuance of Transfer Certificates
a) Responsibilities of entities specified in Clauses 1, 2, and 3 of Article 2 of this Circular
Submitting a complete application package for issuance of a transfer certificate for motor vehicles as stipulated in Clause 2 of this Article to the Provincial/City Customs Office that issued the temporary import permit for the vehicle;
b) Responsibilities of the Provincial/City Customs Office receiving the application for issuance of a transfer certificate.
b.1) Receiving the application, checking its completeness and validity, and verifying it against the conditions for transfer as stipulated in Article 9 of Decision No. 53/2013/QĐ-TTg dated September 13, 2013 and Clause 2 of Article 1 of Decision No. 10/2018/QĐ-TTg dated March 1, 2018 of the Prime Minister.
If the verification results are consistent, the Provincial/City Customs Office will issue a receipt and proceed to issue the transfer certificate within five working days from the date of receipt of the application.
If the application is incomplete or invalid, the Provincial/City Customs Office will guide the applicant to complete the application as required. Within three working days from the date of receipt of the completed and valid application, the Provincial/City Customs Office will issue the transfer certificate.
Based on the application for issuance of a transfer certificate for motor vehicles submitted and the information on the import declaration form retrieved from the electronic data processing system for customs procedures when temporarily importing to issue the transfer certificate. In cases where 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 Office shall request the Customs Sub-Office handling the temporary import procedures to provide information on the import declaration form. Within five working days from the date of receipt of the request letter from the Provincial/City Customs Office handling the transfer procedures, the Customs Sub-Office handling the temporary import procedures has the responsibility to provide information to the Provincial/City Customs Office handling the transfer procedures.developmentb.2) Each temporarily imported motor vehicle shall be issued one set of transfer certificates consisting of four copies as per Appendix V attached to this Circular;
b.3) After issuing the transfer certificate, the Provincial/City Customs Office shall hand over two copies of the transfer certificate to the applicant for retention of one copy and hand over one copy to the transferee to handle the transfer procedures;
b.4) Updating information onto the software management system of the General Customs Department for temporarily imported automobiles and motorcycles of preferential and exempted entities in Vietnam.
4. Transfer Procedures
a) Entities specified in Clauses 1, 2, and 3 of Article 2 of this Circular shall declare according to the information criteria in Form No. 01 - Import Declaration Form in Appendix I issued by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.
a) The subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular shall declare according to the information indicators set out in Form No. 01 - Goods Declaration Appendix I issued together with Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance;
In cases where the customs declaration form is implemented according to Clause 12, 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 import goods declaration form according to Model HQ/2015/NK Appendix IV issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance.
b) Responsibilities of the Provincial Customs Office issuing the vehicle transfer certificate.
b.1) Based on the vehicle transfer certificate prescribed in Clause 3, the import goods declaration form prescribed in point a, Clause 4 of this Article, and comparing with the actual vehicle, the Provincial Customs Office shall carry out the transfer procedures (including tax calculation and collection according to Clause 5 of this Article, except for cases where the buyer or recipient of the gift is entitled to preferential treatment or exemption in Vietnam or is temporarily importing or importing vehicles duty-free). Within ten days from the date of issuance of the vehicle transfer certificate, the Provincial Customs Office shall complete the vehicle transfer procedures as prescribed.
b.2) Issue a receipt for tax payment (in cases where the customs authority collects cash) to the party handling the transfer procedure or the authorized person handling the transfer procedure according to the law for registration and circulation of the vehicle; or collect a copy of the cash payment receipt to the state budget or a check through the State Treasury (with confirmation from the treasury that it has received the money) or a bank payment authorization from the party handling the transfer procedure or the authorized person handling the transfer procedure according to the law.
b.3) In cases where paper customs procedures are carried out for transferring vehicles, upon completion of the customs procedures, the Provincial Customs Office shall hand over one original copy of the import goods declaration form to the transferee.
b.4) In cases where electronic customs procedures are carried out but data sharing between the police agency and the customs agency has not been implemented according to Clause 9, Article 25 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government, the Provincial Customs Office shall confirm and stamp the completion of customs procedures on the printed import goods declaration form and return it to the declarant.
b.5) Carry out the cancellation of the temporary import permit for vehicles and retain the file according to regulations.
5. Tax policy for transferred vehicles.
a) The basis for calculating import tax on transferred vehicles is the taxable value, tax rate, and exchange rate at the time of transfer.
a.1) Time of transfer: Implemented according to Clause 2, Article 1 of Decision No. 10/2018/QĐ-TTg dated March 1, 2018 of the Prime Minister.
a.2) Taxable value: Implemented according to point a, Clause 2, Article 17 of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance regarding the customs value of exported and imported goods.
a.3) Tax rate: Implemented according to Clause 2, Article 1 of Decision No. 10/2018/QĐ-TTg dated March 1, 2018 of the Prime Minister.
b) Special consumption tax and value-added tax policies applicable to transferred vehicles are implemented according to the special consumption tax and value-added tax laws at the time of vehicle transfer.
6. Procedures and tax policies for donated and gifted vehicles are implemented as for transferred vehicles prescribed in Clauses 1, 2, 3, 4, and 5 of this Article.
7. Transfer procedures for vehicles among subjects enjoying preferential rights and exemptions in Vietnam.
a) The transferring subject shall handle the vehicle transfer certificate issuance procedures according to Clause 3 of this Article.
b) The receiving subject shall handle the temporary import permit issuance procedures according to Article 4 of this Circular (except for the requirement to submit transportation documents).oc) Subjects enjoying preferential rights and exemptions in Vietnam shall base on the vehicle transfer certificate and temporary import permit prescribed in points a and b of this Clause to handle the vehicle transfer procedures according to Clause 4 of this Article. The Provincial Customs Office managing the receiving subject shall base on the temporary import permit and the import goods declaration form after completing the vehicle transfer procedures to continue monitoring and managing.
8. For cases of job transfer within Vietnam.
a) Responsibilities of the subject prescribed in Clauses 2 and 3 of Article 2 of this Circular.
) Handle the vehicle transfer certificate issuance procedures at the Provincial Customs Office which issued the temporary import permit according to Clause 3 of this Article.
1. Supplementing Point 6a following Article 6 of Circular No. 02/2019/TT-BVHTTDL dated July 5, 2019 of the Minister of Culture, Sports and Tourism on the procedures for legal expertise regarding copyright and related rights as follows:1a.2) Handle the temporary import permit issuance procedures according to Article 4 of this Circular at the Provincial Customs Office managing the subsequent location (except for the requirement to submit ownership proof documents).
a.3) Not to handle the transfer and temporary import procedures for vehicles.
b) Responsibilities of the Provincial Customs Office.
) The Provincial Customs Office which issued the temporary import permit shall send a copy of the temporary import file to the Provincial Customs Office managing the subsequent temporary import, based on the vehicle transfer certificate to cancel the initial temporary import permit.
b.1b.2) The Provincial Customs Office managing the subsequent temporary import shall base on the temporary import file prescribed in point b of this Clause and the temporary import permit to continue monitoring and managing.ầKhoản này and the temporary import permit to continue monitoring and managing.”
Clause 2 of Article 9 is amended as follows:1 “2. The Provincial Customs Office issuing the temporary import permit for cars and motorcycles shall be responsible for updating and transmitting data on temporarily imported, re-exported, transferred, and destroyed cars and motorcycles to the General Department of Customs and notifying in writing the Traffic Police Corps - Ministry of Public Security, the Protocol Department - Ministry of Foreign Affairs, and the authorized agency by the Ministry of Foreign Affairs in the following cases:
7. Amend and supplement a) When the identity card issued by the Ministry of Foreign Affairs expires and the subject prescribed in Clauses 2 and 3 of Article 2 of this Circular has not yet completed the re-export, transfer, or destruction procedures according to regulations. The Provincial Customs Office shall notify within five days from the expiration date indicated on the identity card.
“2. The Customs Office of the province or city issuing the temporary import permit for motor vehicles, two-wheeled motorcycles shall be responsible for updating and transmitting data on temporarily imported, re-exported, transferred, and destroyed motor vehicles, two-wheeled motorcycles to the General Department of Customs and shall notify in writing the Traffic Police Corps - Ministry of Public Security, the Protocol Department - Ministry of Foreign Affairs, and the agency authorized by the Ministry of Foreign Affairs to issue diplomatic identification cards, tax exemption quotas, and the agency where the vehicle owner works in the following cases: Provincial People's Committees set specific pricesward, city shall notify within five days from the date of expiration of the authorization period.”
ward, city shall notify within five days from the date of expiration of the authorization period.”
b) The subjects specified in Clauses 1, 2, and 3 of Article 2 of this Circular have completed the transfer, destruction, or re-export of vehicles in accordance with this Circular. The deadline for the General Department of Customs of the province/city to make the announcement is five working days from the date of completion of the transfer, destruction, or receipt of notification about the completion of the re-export procedures of the Customs Sub-department handling the re-export procedures;
c) If the authorized agency does not complete the re-export, transfer, or destruction of vehicles as prescribed within the time limit stipulated in Clause 6 of Article 3 of this Circular, the General Department of Customs of the province/city shall make the announcement within five days from the expiration of the authorization period.无效The city shall make the announcement five days from the date the authorization period expires.”.
Article 2. Effective Date
1. This Circular takes effect from the date 20 the 11 in 2018.
2. The provisions referred to shall be implemented according to Decision No. 53/2013/QĐ-TTg dated September 13, 2013 of the Prime Minister in Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance, which has been amended and supplemented by Decision No. 10/2018/QĐ-TTg dated March 1, 2018 of the Prime Minister, from April 20, 2018.
3. During the implementation process, if related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly 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.
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Place of Receipt: |
DEPUTY MINISTER |
ANNEX I
(Annexed to Circular No. 93/2018/TT-BTC dated October 5, 2018 of the Minister of Finance)
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NAME OF AGENCY/ORGANIZATION |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: /CV-(1)… Regarding the temporary import of cars/motorcycles |
………on …… the …… year ….. |
Respectfully submitted to: General Department of Customs of the province/city………….
Name of organization/person making the request:
For individuals, additional information as follows:
- Position: ……………………………..is the successor of Mr./Ms.: ………………………………..(in the case of being a successor).
- Identity card number: …………………..validity period: ......................................................................
Quantity of duty-free goods quota book:………. on...month...year...issued by …………… .
Based on the provisions of Circular No. /2018/TT-BTC dated / /2018 amending and supplementing some Articles of Circular No. 19/2014/TT-BTC dated April 11, 2014 of the Minister of Finance regarding the procedures for temporarily importing, re-exporting, destroying, and transferring cars and two-wheeled motorcycles for subjects enjoying preferential treatment and immunity in Vietnam, we hereby request the General Department of Customs of the province/city to issue a temporary import permit for...cars...or...two-wheeled 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:...
- The temporarily imported vehicle belongs to Bill of Lading No...dated...destination port:...
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Confirmation from the authority where the individual works |
HBriefing signed on February 18, 2025 and the title |
Note:
- (1) Abbreviation of the issuing authority
- If the applicant is an individual, sign and write full name, and have confirmation from the authority where the individual works.
- If it is an organization, the representative signs and writes full name, stamp.
ANNEX II
(Annexed to Circular No. 93/2018/TT-BTC dated October 5, 2018 of the Minister of Financtoội ch"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."e)
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CUSTOMS INSPECTION BUREAU |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: …/QĐ-HQ… |
……….on …. the ….. year …….. |
Pursuant to …;
Regarding Temporary Import of Cars/Motorcycles
Based on Circular No. /2018/TT-BTC dated / /2018 amending and supplementing some Articles of Circular No. 19/2014/TT-BTC dated April 11, 2014 of the Minister of Finance regarding the procedures for temporarily importing, re-exporting, destroying, and transferring cars and two-wheeled motorcycles for subjects enjoying preferential treatment and immunity in Vietnam;
Considering the request of the Authority/Mr./Ms. in the document: ……………………. dated……. month...year …….
DIRECTOR OF CUSTOMS DEPARTMENT OF THE PROVINCE/CITY …………
Confirmation of the Authority/Mr./Ms. ……………
Position: ………………..; diplomatic identity card number: ……………..valid until the date………. (for personal vehicles).
Temporary import period: ..................................................................................................
Fax: ..............................................................................................................................
Quantity of duty-free goods quota book: ……..on...month...year issued by ………..
Temporarily import...ng car(s)/...motorcycle(s) under the preferential and exemption regime in Vietnam:
- Type of vehicle ………….Brand name: ………….., year of manufacture: ……………., country of manufacture: ……………., color:od…………….. , chassis number:………, engine number: …………….; displacement: ………………., condition of the vehicle: ……………….
This temporary import decision is valid for thirty days from the date of signing./.
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Place of Receipt: |
DIRECTOR GENERAL |
Enterprise (in capital letters): ...
Confirmation of the Authority/Mr./Ms.:
diplomatic identity card number:……………… Has completed temporary import procedures: ………………valid until the date ……………….(for personal vehicles).
car(s)/ ………………….motorcycle(s) according to temporary import permit No. on...month …………..year...issued by the Customs Department of the province/city ……., on...month...year 20...……………………… .
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………..LEADERSHIP OF CUSTOMS SUB-DEPARTMENT |
Note:
- (2) Number of copies issued
(Ministry of Finance))
ANNEX III
(Annexed to Circular No. 93/2018/TT-BTC dated October 5, 2018 of the Minister of FinanctoRegarding Request for Re-export of Cars/Motorcycles
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NAME OF AGENCY/ORGANIZATION |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: /CV-(1)… Respectfully submitted to: Customs Sub-department at the border gate |
……………on ……. the ……. year ……. |
belonging to the Customs Department of the province/city…………….. 1. Name of organization/person making the request: ………………………
- Identity card number:
For individuals, additional information as follows:
- Position:
2. Duty-free goods quota book: No. on...month...yearconcerning the classification and determination of state management authority in the field of crop production: …………………validity period: ………………………
regarding the procedures for temporarily importing, re-exporting, destroying, and transferring cars and two-wheeled motorcycles for subjects enjoying preferential treatment and immunity in Vietnam, we hereby request the Customs Sub-department……….. HAPPY …………………………...
Based on Circular No. /2018/TT-BTC dated / /2018 amending and supplementing some Articles of Circular No. 19/2014/TT-BTC dated April 11, 2014 of the Minister of Finance belonging to the Customs Department of the province/city: …………….. to handle the re-export procedures ……………………….motorcycle(s) in detail as follows: ………motorcycle(s) according to temporary import permit No. on...month …………color:
- Type of vehicle…………….. Brand name:………………, year of manufacture: ………….., country of manufacture: ……………., , chassis number: ……………..- The temporarily imported vehicle according to temporary import permit No. …………….., engine number: ……………..; displacement: ………………, condition of the vehicle: ………………….
...issued by the Customs Department …………datedof the province/city and customs declaration No.……………. ) Abbreviation of the issuing authority………………….
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Confirmation from the authority where the individual works |
HBriefing signed on February 18, 2025 and the title |
Note:
- (1- If it is an organization, the representative signs and writes full name, stamps.
- If the applicant is an individual, sign and write full name, and have confirmation from the authority where the individual works.
Regarding Request for Transfer of Cars
ANNEX IV
(Annexed to Circular No. 93/2018/TT-BTC dated October 5, 2018 of the Minister of FinanctoRegarding Request for Re-export of Cars/Motorcycles
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NAME OF AGENCY/ORGANIZATION |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: /CV-(1)… 2. Duty-free goods quota book: No. |
……………on ……. the ……. year ……. |
Respectfully submitted to: General Department of Customs of the province/city ………………….
- Identity card number:
For individuals, additional information as follows:
- Position:
- Identity card number: …………………validity period: …………………
regarding the procedures for temporarily importing, re-exporting, destroying, and transferring cars and two-wheeled motorcycles for subjects enjoying preferential treatment and immunity in Vietnam, we hereby request the Customs Department of the province/city...to issue a temporary transfer permit for...car(s) in detail as follows: ………..on...month...year...issued by ………………...
Based on Circular No. /2018/TT-BTC dated / /2018 amending and supplementing some Articles of Circular No. 19/2014/TT-BTC dated April 11, 2014 of the Minister of Finance , color:
- Type of vehicle………………. Brand name: ……………, year of manufacture: ……………., country of manufacture: ……………..- The temporarily imported vehicle according to temporary import permit No. ……………….- The temporarily imported vehicle according to temporary import permit No. ……………., engine number: …………….; displacement: ………………., condition of the vehicle: ……………
on...issued by the Customs Department of the province/city……….. for………….. the organization/Mr./Ms.……………… , address: …………..and customs declaration No. ……………….at the Customs Sub-department …………….dated………… - (1) Abbreviation of the issuing authority………………… 1. Name of organization/person making the request:…………………
|
Confirmation from the authority where the individual works |
HBriefing signed on February 18, 2025 and the title |
Note:
- If it is an organization, the representative signs and writes full name, stamps.
- If the applicant is an individual, sign and write full name, and have confirmation from the authority where the individual works.
Customs Department of the Province/City…
ANNEX V
(Annexed to Circular No. 93/2018/TT-BTC dated October 5, 2018 of the Minister of Financtoội ch"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."e)
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CUSTOMS INSPECTION BUREAU |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: …/QĐ-HQ… |
………on ……. the ……. year ………. |
Pursuant to …;
month...year...
Based on Circular No. /2018/TT-BTC dated / /2018 amending and supplementing some Articles of Circular No. 19/2014/TT-BTC dated April 11, 2014 of the Minister of Finance regarding the procedures for temporarily importing, re-exporting, destroying, and transferring cars and two-wheeled motorcycles for subjects enjoying preferential treatment and immunity in Vietnam;
Considering the request of the Authority/Mr./Ms. in the document:……………………
dated ……....valid until
DIRECTOR OF CUSTOMS DEPARTMENT OF THE PROVINCE/CITY……………
Confirmation of the Authority/Mr./Ms. ………………..
Position: ………………; diplomatic identity card number:...on...month...year...issued by... . dated ……………(for personal vehicles).
Fax: ………………………………………………………..
Quantity of duty-free goods quota book:Transferred...car(s) to the organization/Mr./Ms.
, address: ……………..Information about the transferred car(s) as follows:a - Temporarily imported according to temporary import permit No. ………………..of the Customs Department of the province/city, customs declaration No.:
- Type of vehicle …………….Brand name: ……………, year of manufacture: ……………., country of manufacture: ……………- The temporarily imported vehicle according to temporary import permit No. …………….- The temporarily imported vehicle according to temporary import permit No. ………………, engine number: ……………..; displacement: ……………, condition of the vehicle: …………………..
The transfer of the above-mentioned car(s) is carried out in accordance with current regulations. …………dated………. This transfer decision is valid for thirty days from the date of signing./. ……………dated ……………..- (1) Abbreviation of the issuing authority……………………… 1. Name of organization/person making the request: …………………..
- Customs Sub-department handling import procedures;
- To be kept: VT, (1), (2).
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Place of Receipt: |
DIRECTOR GENERAL |
Note:
-(1) Name of drafting department
-(2) Number of copies issued
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