Title: Circular 143/2015/TT-BTC Stipulating the procedure for customs clearance and management of motor vehicles, motorbikes of entities granted permission for import or temporary import for non-commercial purposes

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: General Department of Vietnam Customs

Issuing Date: 11-09-2015

 

Applicable entities

1. Vietnamese expatriates who are intellects, experts and skilled workers coming back their home country to work over 1 year at the invitation of Vietnamese government agencies.

2. Foreign experts engaged in management and execution of ODA-funded programs and projects in Vietnam who meet requirements for temporary import of motor vehicles and motorcycles as stipulated in the Prime Minister’s Decision No. 119/2009/QD-TTg dated October 1, 2009.

3. Organizations or individuals permitted to import or temporarily import motor vehicles and motorcycles under the terms and conditions of International Agreements of which Vietnam is a signatory or member.

4. Other entities permitted to import motor vehicles and motorcycles for non-commercial purposes in accordance with legal regulations.

5. The customs authority and officer implementing the procedure for customs clearance and management of motor vehicles, motorcycles of entities granted permission for import or temporary import for non-commercial purposes.

6. Vietnamese organizations or individuals to whom the ownership of temporarily imported or imported motor vehicles and motorcycles exempted from taxes is transferred by entities stipulated in Clause 1, 2 and 3 of this Article, and to whom the ownership of imported motor vehicles exempted from taxes is transferred by entities stipulated in Clause 4 (hereinafter referred to as vehicle buyers).

 

For further details, Please see a reference translation  at http://hethongphapluatvietnam.com/circular-no-143-2015-tt-btc-dated-september-11st-2015-stipulating-the-procedure-for-customs-clearance-and-management-of-motor-vehicles-motorcycles-of-entities-granted-permission-for-import-or-temporary-import-for-non-commercial.html

 

Download Vietnamese: Circular 143/2015/TT-BTC Stipulating the procedure for customs clearance and management of motor vehicles, motorbikes of entities granted permission for import or temporary import for non-commercial purposes