What goods of foreign entities enjoying diplomatic immunity and privileges are subject to import duty exemption in Vietnam?

What goods of foreign entities enjoying diplomatic immunity and privileges are subject to import duty exemption in Vietnam?

Under Clause 1, Article 5 of Decree 134/2016/ND-CP, goods of foreign entities enjoying diplomatic immunity and privileges are prescribed in Clause 1 Article 16 of the Law on Import and Export Duties 2016. To be specific:

- Diplomatic missions and consular offices may import and temporarily import goods free of duty within the categories and allowance specified in Appendix I enclosed with Decree 134/2016/ND-CP.

Diplomatic officials and consuls may import and temporarily import goods free of duty within the categories and allowance specified in Appendix II enclosed with Decree 134/2016/ND-CP. Other employees of diplomatic missions and consular offices may import or temporarily import goods free of duty within the categories and allowance specified in Appendix III enclosed with Decree 134/2016/ND-CP.

- Representative offices of UN System organizations and officials thereof may import or temporarily import goods free of duty within the categories and allowance specified in Appendix I and Appendix II enclosed with Decree 134/2016/ND-CP.

- Representative offices of non-UN System organizations and members thereof are exempt from import duties under international treaties to which Vietnam is a signatory.

- Representative offices of non-governmental organizations and members thereof are exempt from import duties under agreements between them and Vietnam’s Government.

What goods of foreign entities enjoying diplomatic immunity and privileges are subject to import duty exemption in Vietnam? (Image from the Internet)

What does the application for exemption of duty on goods subject to diplomatic immunity and privileges in Vietnam include?

According to Clause 6, Article 5 of Decree 134/2016/ND-CP as amended by Clause 2, Article 1 of Decree 18/2021/ND-CP, the application for exemption of duty on goods subject to diplomatic immunity and privileges in Vietnam includes:

- A customs dossier prescribed by customs laws, except for duty-free goods purchased at duty-free shops;

- The quota book for duty-free goods (hereinafter referred to as “quota book”) specified in Clause 8 of Article 5 of Decree 134/2016/ND-CP: 01 photocopy, unless it has been updated on National Single-window Information Portal;

- Documents proving completion of re-export, destruction or transfer of the goods in the cases specified in Clause 5 of Article 5 of Decree 134/2016/ND-CP: 01 photocopy;

- A confirmation of the Ministry of Foreign Affairs in case of import of goods mentioned in Clause 2, Clause 3 of this Article: 01 photocopy;

- The Prime Minister’s Decision on duty exemption in case of goods import specified in Clause 4 of this Article: 01 photocopy.

What are the list and quantities of commodities and allowance for commodities serving work and life of diplomatic missions, consular offices, and representative offices of international organizations in Vietnam subject to import duty exemption?

The list and quantities of commodities and allowance for commodities serving work and life of diplomatic missions, consular offices, and representative offices of international organizations in Vietnam subject to import duty exemption are issued together with Decree 134/2016/ND-CP:

Note: Used cars must be conformable with effective regulations of law on import of used cars.

What are the list and quantities of commodities and allowance for commodities serving work and life of members of diplomatic missions, consular offices, and representative offices of international organizations in Vietnam subject to import duty exemption?

The list and quantities of commodities and allowance for commodities serving work and life of members of diplomatic missions, consular offices, and representative offices of international organizations in Vietnam subject to import duty exemption are provided in the list issued together with Decree 134/2016/ND-CP.:

Notes:

1. Used cars must be conformable with effective regulations of law on import of used cars.

2. Cars and motorcycles may only be imported if the person has worked in the diplomatic mission, consular office or representative office of a foreign organization in Vietnam which is granted diplomatic immunity and privileges for at least 18 months from the day on which the ID card is issued by the Ministry of Foreign Affairs and the remaining work duration in Vietnam is at least 12 months according to the ID card issued by the Ministry of Foreign Affairs.