Title: Circular 19/2014/TT-BTC Regulating the procedures for temporary import for re-export, destruction and transfer for cars and motorcycles of the persons entitled to privileges and immunities in Vietnam

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 02-11-2014

 

Chapter 1.

GENERAL REGULATION

Article 1. Scope of application

This Circular regulates the procedures for temporary import for re-export, destruction, transfer and donation (hereafter referred to as transfer) for cars and motorcycles (hereafter referred to as motorcycles) of the persons entitled to privileges and immunities in Vietnam;

Article 2. Subjects of application

1. Vietnam-based diplomatic missions, consular offices and representative offices of international organizations are entitled to the privileges and immunities under international treaties that Vietnam has signed or acceded to under the provisions in Article 8, Article 9, Article 10 of Decree No.73-CP dated July 30, 1994 of the Government.

2. Diplomatic officials of diplomatic missions, consular officials of consular offices and officials of representative offices of Vietnam-based international organizations are entitled to the privileges and immunities under the international treaties that Vietnam has signed or acceded to.

3. Administrative and technical employees of diplomatic missions and consular offices are entitled to the privileges and immunities on the principle of reciprocity between Vietnam and sending countries; employees of representative offices of Vietnam-based international organizations are entitled to the privileges and immunities under the international treaties that Vietnam has signed or acceded to.

4. Vietnamese organizations and individuals receiving the transfer of cars temporarily imported from the persons specified in Clause 1, 2 and 3 mentioned above (hereafter referred to as car buyers);

5. Customs authorities;

Article 3. A number of regulations on conditions for temporary import for re-export, transfer and destruction of vehicles

1. The persons specified in Clause 1, 2 and 3 Article 2 of this Circular are entitled to tax-free temporary import of cars and motorcycles by type, amount or conditions specified in Clause 1, Article 3 and Clause 1, Clause 2, Article 4 of Decision No. 53/2013/QD-TTg.

2. The persons specified in Clause 1, 2 and 3, Article 2 of this Circular are entitled to temporary import of in-use cars are movable assets specified in Clause 4 and 5, Article 4 of Decision No. 53/2013/QD-TTg.

3. The persons specified in Clause 1, Article 2 of this Circular are only entitled to tax-free import of cars and motorcycles exceeding quota limits specified in Clause 2, Article 3 of Decision 53/2013/QD-TTg when the Ministry of Foreign Affairs agrees in writing.

4. Tax-free temporary import of cars and motorcycles for additional quota:

a) The persons specified in Clause 1, Article 2 of this Circular are only entitled to temporary import of cars and motorcycles for additional quota if they meet the conditions specified at Point a, Clause 3, Article 4 of Decision No. 53/2013/QD-TTg.

b) The persons specified in Clause 2 and 3, Article 2 of this Circular are only entitled to temporary import of cars and motorcycles for additional quota if they meet the conditions specified at Point b, Clause 3, Article 4 of Decision No. 53/2013/QD-TTg.

5. The persons specified in Clause 1, 2 and 3, Article 2 of this Circular are entitled to re-export, transfer or destruction when they meet the conditions specified in Article 7, 8 and 9 of Decision No. 53/2013/QD-TTg.

6. Before going through the procedures for re-export, transfer or destruction of cars and motorcycles, the persons specified in Clause 1, 2 and 3, Article 2 of this Circular must complete the procedures for revocation of certificate of registration and number plate;

The persons specified in Clause 2 and 3 of this Circular must go through the procedures for revocation of certificate of registration and number plate, re-export, transfer or destruction of cars and motorcycles within thirty (30) days before the end of the working time in Vietnam based on the identification card issued by the Ministry of Foreign Affairs.

In case of failure of re-export, transfer or destruction of cars and motorcycles, the above persons must authorize their units to perform the procedures for re-export, transfer or destruction of vehicles, the power-of-attorney with the units’ certification of having deleted the register of car circulation and committed to preserve the integrity of vehicles at the units and completed the procedures for re-export, transfer or destruction of vehicles as prescribed within 06 months after these persons have ended their terms of office;

The persons specified in Clause 1, 2 and 3, Article 2 of this Circular must not assign the in-use cars temporarily imported under the provisions in Clause 2, Article 9 of Decision No. 53/2013/QD-TTg.

The persons who buy the vehicles from the persons specified in Clause 1, 2 and 3, Article 2 of this Circular must perform the declaration and pay the prescribed taxes and fees within the time stipulated by the law on taxes and fees

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