Legal Document
Circular No. 20/2014/TT-BTC provides for the import of automobiles and motorcycles as personal effects of the overseas Vietnamese who are permitted to register permanent residence in Vietnam.
The Circular applies to the overseas Vietnamese citizens who hold a valid foreign passport or foreign passport substitute and have been legally permitted to register permanent residence in Vietnam; overseas Vietnamese citizens who hold a Vietnamese passport and permanent residence paper granted by a foreign country and have been legally permitted to register permanent residence in Vietnam; customs offices.
According to the Circular, repatriated overseas Vietnamese citizens are permitted to import one automobile and one motorcycle as personal effects.
The vehicles eligible for import are those already registered for circulation for at least 6 months overseas, and run a distance of at least 10,000 km by the time of arrival at a Vietnamese port.
Additionally, the imported motorcycles must satisfy the condition of having been used within 3 years from the date of manufacture to the date of arrival at a Vietnamese port.
Such vehicles are only exempted for import duties; the remains such as VAT, excise tax, registration fee, registration fee for circulation of automobiles or motorcycles in Vietnam must be fully paid.
This Circular takes effect on April 1, 2014 and repeals Circular No. 118/2009/TT-BTC of June 9, 2009 by the Ministry of Finance; Point 2.2.c, Section I of Circular No. 16/2008/TT-BTC of February 13, 2008 by the Ministry of Finance; Point 1.1, Section I of Circular No. 02/2001/TT-TCHQ of May 29, 2001 by the General Department of Customs.
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