Changing the conditions of duty-free temporary import of cars for beneficiaries
illustrated Photo |
Under the newly issued decision, the offices of diplomatic representations, the offices of foreign consulates and the representative offices of international organizations in Vietnam shall enjoy the privileges and immunities under the international treaties to which Vietnam has signed or acceded under the provisions of Articles 8, 9 and 10 of the Government's Decree No. 73 / CP of 30th July 1994 (group 1). They shall be subject to duty-free temporary import and be not subject to special consumption tax and value added tax for cars and motorcycles by categories and allowance specified in Clause 1, Article 5 of the Government's Decree No. 134/2016 / ND-CP of 1st September 2016 after Ministry of Foreign Affairs grants temporary import norms of the duty-free quotas book according to regulations.
The Decision also stipulates two other beneficiaries which are subject to duty-free temporary import, not subject to special consumption tax and value added tax on cars and motorcycles as stipulated in Clause 1, Article 5 of Decree 134. / 2016 / ND-CP dated 1st September 2016 of the Government. They are diplomatic officials, consuls and officials of representative offices of international organizations in Vietnam, and shall enjoy the privileges and immunities under the international treaties to which Vietnam has signed or acceded (group 2); Administrative and technical staff of the offices of diplomatic representations and the offices of foreign consulates shall enjoy privileges and immunities on the principle of reciprocity, and officials of representative offices of international organizations in Vietnam shall enjoy the privileges and immunities under the international treaties to which Vietnam has signed or acceded (group 3).
These beneficiaries must meet the condition, so that they can be granted temporary import norms of the duty-free quotas book under regulations.
For cases where the successors request the temporary import of cars or motorcycles, the Ministry of Foreign Affairs shall grant temporary import norms in the duty-free quotas book only when their predecessors have completed the re-export procedures, or destruction of cars or motorcycles, or have transferred the cars or motorcycles under regulations on the basis of the notice of the Customs office.
The beneficiaries in group 2 who have working time for the offices of diplomatic representations, consulates and the representative offices of international organizations in Vietnam, shall enjoy the privileges and immunities from a minimum of 18 months and over, from the date when they are granted ID cards by the Ministry of Foreign Affairs and have working time in Vietnam of at least 12 months. The working time in Vietnam is shown on the ID card.
The beneficiaries in group 3 who have working time for the offices of diplomatic representations, consulates and the representative offices of international organizations in Vietnam, shall enjoy the privileges and immunities from a minimum of 12 months and over, from the date when they are granted ID cards by the Ministry of Foreign Affairs and have working time in Vietnam of at least 09 months. The working time in Vietnam is shown on the ID card.
The decision clarifies that in cases where the 3 above groups temporarily import cars from foreign countries, or buy cars or motorcycles from beneficiaries enjoying other privileges and immunities, they shall submit documents to prove the ownership when carrying out the procedures for granting temporary import permits, such as with payment receipt of car purchase via banks (for cases of temporary import from foreign countries) or circulation registration certificate or circulation cancellation certificates (for cases of temporary import in the form of moving assets) to the Customs offices.
The 3 above groups are permitted to duty-free temporary import of cars and motorcycles to supplement the sufficient norms in the following cases: group 1 after completing the procedures for re-export or destruction or transfer of cars and motorcycles; groups 2 and 3 after completing the procedures for re-export or destruction of cars and motorcycles suffering from accidents, natural disasters, or other objective reasons of technical errors, and having working time in Vietnam for at least more than 9 months since the date of completing the procedures for re-export of destruction of vehicles (the working time in Vietnam is shown on the ID card issued by the Ministry of Foreign affairs)
All 3 above groups who want temporarily imported used cars, including cars temporarily imported from foreign countries and cars temporarily imported in the form of moving assets, must comply with the regulations on import of used cars in the provisions of the Government's Decree No. 187/2013 / ND-CP of 20th November 2013 detailing the Commercial Law regarding international goods sale and operations of agents engaging in purchasing, selling, processing and transiting goods with foreign countries and guiding documents thereof.
“Arguing” about Circular No.20 administrative procedures or business investment conditions VCN- The Ministry of Industry and Trade has received a document from the General Department of Customs ... |
Decision 10/2018 / QD-TTg states that it is not permitted to temporarily import used motorcycles. The decision comes into force on 20th April 2018.
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