The condition to import used automobiles as gifts donations

Illustrative photo Photo: Internet

Currently, a reader living in Korea (with two nationalities of Vietnamese and Korean) wants to send one used 4 seater cars to his/her relatives. The car’s capacity is 1600cc, 2015 model (the initial value was $US 18,000 and used value is $US 10,000). Thus, what are the necessary and sufficient conditions to import this car to Vietnam? And how much are the cost and taxes to transport the car to Vietnam?

Answering on this issue, the Legal Consultant Team of Customs News has the following opinion:

The conditions to import used automobiles as gifts and donations are: The procedures for importing used automobiles (including the case of gifts and donations) are stipulated in Circular 20/2011/TT-BTC dated May 12, 2011 of the Ministry of Industry and Trade (excluding if the receiver of gifts or donations is an organization which is not covered by Circular 20/2011/TT-BCT).

The import of used automobiles must meet the provisions in Joint Circular No.03/2006/TT -BTM-BGTVT-BTC-BCA of the Ministry of Trade (the Ministry of Industry and Trade) and the Ministry of Transport and Ministry of Finance and Ministry of Public Security guiding on importing used automobiles less than 16 seats under the Government’s Decision 12/2006/ND-CP: “Only importing to Vietnam through the international seaport gates such as: Cai Lan, Quang Ninh, Hai Phong, Da Nang, Ho Chi Minh City, Ba Ria-Vung Tau. Customs procedures must be implemented in the port of entry; not over 5 years from the manufacturing year to the date when automobiles arrive at Vietnam Ports; and ensure quality inspection, technical safety and environmental protection”.

- For procedures for grant of import license and procedures for import, the reader implements under Circular 143/2015/TT-BTC dated September 11, 2015 of the Ministry of Finance regulating the Customs procedures and management of automobiles, and motorcycles of entities granted permission for import of temporary import for non-commercial purposes.

+ The import dossier includes:

a. The permit for import or temporary import of automobiles: 02 originals.

b. Bill of lading or other transport documents having the equivalent value: 01 copy

c. Declaration of imported goods issued together with the Circular 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015 on stipulating the procedure for Customs clearance, inspection and supervision, import and export duty and tax administration applied to importing or exporting commodities.

d. Registration form of inspection of quality, technical safety and environmental protection for imported motor vehicles (applicable to automobiles): 01 original;

dd. Registration form of inspection of quality for imported motorcycles (applicable to bikes): 01 original;

e. Your letter of authorization granted for the other organizations or individuals in Vietnam to implement the procedures for import or temporary import (if any): 01 original.

What are the procedures for the imported automobiles as gifts, donations? VCN- Customs News received a question from a reader on the Customs procedures and the Import Duty ...

-For the process grant of Import license, please consult the provisions in Article 4 of Circular 143/2015/TT-BTC.

-For the Tax policy: Used automobiles as gifts or donations must fully pay the tax as per the current Tax policies when importing including: Import duty, Valued added tax and Special consumption tax.

Any other questions, please to contact the Customs Branch implementing the Customs procedures for further guidance.