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Procedure NameProcedure for import applied to used automobiles and motorcycles as personal effects of overseas Vietnamese citizens who have completed procedures for permanent residence in Vietnam
Description
Category
Customs clearance
Responsible Agency
Local Customs Department
Address:
Phone:
Email:
Legal basis of the Procedure
  • Customs Law No. 54/2014/QH13 dated June 23, 2014.
  • Law on Export and Import Duty No. 45/2005/QH11 dated June 14, 2005.
  • Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH13 dated November 20, 2012 on Amendments to a number of articles of the Law on Tax Administration.
  • Law on Residence No. 81/2006/QH13 dated November 29, 2006.
  • Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008;  Law No. 31/2013/QH13 dated June 19, 2013 on Amendments to a number of articles of the Law on Value Added Tax.
  • Law on Excise Tax No. 27/2008/QH12 dated November 14, 2008.
  • Decree No. 08/2015/ND-CP of the Government dated January 21, 2015 providing specific provisions and guidance on enforcement of the Customs Law regarding customs procedures, examination, supervision and control procedures.
  • Decree No. 87/2010/ND-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and Import Tax.
  • Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government on providing specific provisions on implementation of the Commerce Law on international commodity trade, and operations of agents specializing in purchasing, selling, processing and transiting goods with foreign counterparts;
  • Decree No. 209/2013/NĐ-CP dated December 18, 2013 on guidelines for the Law on Value Added Tax.
  • Decision No. 31/2015/QD-TTg dated August 4, 2015 of the Prime Minister on allowance of baggage, movables, gifts, donations and sample goods that qualifies for tax exemption, tax exemption consideration and non-taxable status.
  • Circular No. 20/2014/TT-BTC dated February 12, 2014 of the Ministry of Finance prescribing the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence in Vietnam.
  • Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection; export tax, import tax, and tax administration applied to exported and imported goods.
Processing time
  • 15 days
Fee
VND 20,000
Required documents:
No
Type of documents
Note
1
Automobile or motorcycle import permit
02 original copies
2
Bill of lading
01 original copy
3
In case of paper-based declaration, use Form HQ/2015/NK
4
Written registration for quality, technical safety and environmental protection inspection of the imported motor vehicle (for automobiles):
01 notarized copy enclosed with the original copy for comparison
5
Paper on registration for inspection of quality of the imported motorcycle (for motorcycles):
01 notarized copy enclosed with the original copy for comparison
Process Steps
Step 1
Submit the customs dossier
The applying individual shall submit the dossier of application for import of the used automobile as personal effects to the border-gate Customs Sub-department (to which the automobile is transported from the foreign country).
 
Step 2
Perform the procedures
- Receive and examine the dossier
The procedures for import of automobiles and motorcycles imported as personal effects must comply with current regulations on non-commercial imports and relevant guiding documents.
Step 3
Complete the customs clearance procedures
The border-gate Customs Sub-department may permit customs clearance when receiving certificates of quality, technical safety and environmental protection of imported motor vehicles (for automobiles) or certificates of quality, technical safety and environmental protection of automobiles or motorcycles (for motorcycles) of quality inspection agencies
Upon completion of customs clearance procedures for the motorcycle, the leader of in-charge border-gate Customs Sub-department shall certify the content “automobile, motorcycle imported as personal effects” in the paper-based customs declaration using the Form HQ/2015/NK.

 

Process Map:

CategoryProcedure

The following form/s are used in this procedure
TitleDescriptionCreated DateUpdated DateIssued By
Import procedure declaration form26-01-201617-02-2016Ministry of FinanceThis is Dowload File
This procedure applies to the following measures
NameMeasure TypeAgencyDescriptionCommentsLegal DocumentValidity ToMeasure Class
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