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Procedure NameProcedure for tax declaration and payment applied to transferred automobiles and motorcycles as personal effects of overseas Vietnamese citizens permitted to repatriate
Description
Category
Customs clearance
Responsible Agency               
Provincial/City 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
  • Not prescribed
Fee
VND 0
Required documents:
No
Type of documents
Note
1
Written request for transfer permit applied to automobiles or motorcycles of repatriated overseas Vietnamese citizens
01 original copy
2
Paper of deregistration of circulation of automobiles or motorcycles of repatriated overseas Vietnamese citizens granted by the police
01 notarized copy
3
01 photocopy of declaration affixed with a stamp for carrying out transfer procedures and bearing the certification of the Customs Sub-department of the border gate of importation
4
Customs declaration
5
Documents on payment of excise tax and value-added tax at the stage of importation of automobiles or motorcycle, and document on payment of registration fee
Process Steps
Step 1
Submit the customs dossier
The applying individual shall submit the dossier of application for transferring the used automobile as a personal effect to the provincial/city Customs Department at the locality where the import permit of the vehicle is granted.
 
Step 2
Perform the procedures
Receive and examine the dossier
Step 3
Send the vehicle to the home country
Based on the dossier and the actual state of the automobile or motorcycle, the customs authority shall carry out transfer procedures, calculate import duty and collect import duty at the time of registering the declaration when carrying out transfer procedures according to regulations

Process Map:

CategoryProcedure

The following form/s are used in this procedure
TitleDescriptionCreated DateUpdated DateIssued By
Import procedure declaration formImport 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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