March 22, 2023 00:56Advertisement Contact us
VCN- The General Department of Vietnam Customs (GDVC) has requested units to strengthen control of imported cars for non-commercial purposes through the strict management of applications for vehicle import permits, ensuring sufficient and unified documents.
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Accordingly, the GDVC required municipal and provincial customs departments to follow Circular 143/2015/TT-BTC dated September 11, 2015 of the Ministry of Finance and the GDVC’s guiding documents to closely control applications for vehicle import permits. Customs must request organizations and individuals to submit documents proving a donation (if any).
When granting a license to import cars for non-commercial purposes as per the provisions of Circular 143, the customs departments must send a copy of documents to the GDVC for inspection and control.
The customs departments must provide the list of organizations and individuals that have been granted the permit and the copy of the permit to the General Department of Taxation and local tax authorities.
The inspection and customs valuation of imports and exports without sale contracts or commercial invoices will comply with the provisions of Clause 5, Article 17 of Circular 39/2015/TT -BTC dated March 25, 2015 amended and supplemented in Clause 9 Article 1 of Circular 60/2018/TT-BTC dated August 30, 2018 of the Ministry of Finance, Point 2.2, Article 4 of Decision 1810/QD-TCHQ dated June 15, 2018 and Official Letter 3229/TCHQ-TXNK dated June 25, 2021 of the GDVC.
By Ngoc Linh/Ngoc Loan