From September 10, 2022, changes to the declaration form in the dossier for re-export of temporarily imported tax-exempt cars and motorcycles into Vietnam
When Is It Required to Re-Export Temporarily Imported Duty-Free Cars and Motorcycles?
According to Clause 1, Article 7 of Circular 143/2015/TT-BTC stipulates as follows:
“Article 7. Dossier and procedures for re-exporting temporarily imported duty-free cars and motorcycles
1. Time limit for re-exporting cars and motorcycles:
The subjects specified in Clauses 1, 2, and 3 (for personal vehicles) of Article 2 of this Circular shall carry out re-export procedures at least 30 (thirty) days before the end of the working term in Vietnam, as confirmed by the managing agency.”
The time limit for re-exporting temporarily imported duty-free cars and motorcycles is at least 30 days before the end of the working term in Vietnam, as confirmed by the managing agency.
From September 10, 2022, change in the declaration form in the dossier for re-exporting temporarily imported duty-free cars and motorcycles into Vietnam? (Image from the Internet)
How Is the Dossier for Re-Exporting Temporarily Imported Duty-Free Cars and Motorcycles Currently Regulated?
According to Clause 2, Article 7 of Circular 143/2015/TT-BTC stipulates as follows:
“Article 7. Dossier and procedures for re-exporting temporarily imported duty-free cars and motorcycles
...
2. The dossier for re-exporting cars and motorcycles includes:
a) Request for re-export: 01 original copy with confirmation from the managing agency;
b) Temporary import declaration of the vehicle with “stamp for re-export or transfer”: 01 photocopy with certification from the Customs Sub-Department handling temporary import procedures (for cases where the temporary import declaration is done on a paper customs declaration and the Customs office has not yet searched the temporary import declaration in the system).
c) Import goods declaration issued together with Circular 38/2015/TT-BTC dated March 25, 2015, of the Ministry of Finance on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods;
d) Certificate of revocation of vehicle registration and license plate issued by the Police Department: 01 original copy.”
Thus, the current process for re-exporting temporarily imported duty-free cars and motorcycles into Vietnam requires the preparation of the dossier as stipulated above.
What Are the Current Procedures for Re-Exporting Temporarily Imported Duty-Free Cars and Motorcycles?
According to Clause 3, Article 7 of Circular 143/2015/TT-BTC stipulates as follows:
“Article 7. Dossier and procedures for re-exporting temporarily imported duty-free cars and motorcycles
...
3. Re-export procedures for cars and motorcycles
a) Re-export procedures shall be carried out at the Customs Sub-Department of the border checkpoint.
b) Based on the dossier specified in Clause 2 of this Article, the Customs Sub-Department of the border checkpoint shall carry out re-export procedures as stipulated.
c) Within 05 (five) working days from the date of completing the re-export procedures, the Customs Department that handled the re-export procedures shall issue a written notice and send a copy of the re-export declaration of the vehicle that has completed customs procedures to the Provincial/City Customs Department issuing the temporary import permit to liquidate the temporary import permit according to regulations.”
Thus, the current re-export procedures for temporarily imported duty-free cars and motorcycles are implemented according to the above-mentioned procedures.
Changes in the Declaration Form for Re-Exporting Temporarily Imported Duty-Free Cars and Motorcycles in the Near Future?
According to Clause 3, Article 1 of Circular 45/2022/TT-BTC stipulates as follows:
“Article 1. Amendment and supplementation of a number of articles of Circular No. 143/2015/TT-BTC dated September 11, 2015, of the Minister of Finance on customs procedures and management of cars and motorcycles of subjects permitted to import, temporarily import not for commercial purposes
...
3. Amendment and supplementation of point c, Clause 2, Article 7 as follows:
“Article 7. Dossier and procedures for re-exporting temporarily imported duty-free cars and motorcycles
2. The dossier for re-exporting cars and motorcycles includes:
c) Export goods declaration according to the information criteria in Form No. 02 - Export goods declaration Appendix I issued together with Circular No. 39/2018/TT-BTC dated April 20, 2018, of the Minister of Finance.
In case of using paper customs declaration under the provisions of Clause 12, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018, of the Government of Vietnam, the customs declarant shall declare and submit 03 original sets of customs declaration according to the form HQ/2015/XK in Appendix IV issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015, of the Minister of Finance.”
In the near future, the dossier for re-exporting cars and motorcycles will change from the import goods declaration issued together with Circular No. 38/2015/TT-BTC to the export goods declaration according to the information criteria in Form No. 02 - Export goods declaration Appendix I issued together with Circular No. 39/2018/TT-BTC.
Circular 45/2022/TT-BTC will be effective from September 10, 2022.
LawNet
