No More Regulations on Procedures for Issuing Import and Temporary Import Licenses for Automobiles and Motorcycles from September 10, 2022?
Responsibilities of the Customs Authority in the Import and Temporary Import of Automobiles and Motorcycles Currently
Based on Article 10 of Circular 143/2015/TT-BTC stipulates as follows:
“Article 10. Organization of Implementation
1. The General Department of Customs shall control and manage information related to the import and temporary import of automobiles and motorcycles by entities permitted to import and temporarily import not for commercial purposes.
2. Responsibilities of the Provincial/Municipal Customs Department in issuing import and temporary import permits for automobiles and motorcycles:
a) Transmit data on import and temporary import permits for automobiles and motorcycles, and information on liquidation of temporary import permits for automobiles to the General Department of Customs.
b) Periodically, on a monthly basis, summarize the number of automobiles and motorcycles that have exceeded the deadline for re-export, transfer as stipulated in Clause 1, Article 7, Clause 1, Article 8 of this Circular and submit them to the General Department of Customs.
c) Direct the Sub-Departments of Customs under their management to handle the transfer of automobiles and motorcycles in accordance with the provisions of this Circular;
d) Implement the liquidation of temporary import permits for automobiles and motorcycles.
3. Responsibilities of the Provincial/Municipal Customs Department where the import, temporary import, and re-export procedures for automobiles and motorcycles are carried out:
a) Direct the Sub-Departments of Customs to carry out the import, temporary import, and re-export procedures for automobiles and motorcycles in accordance with the provisions of this Circular;
b) Coordinate with the Provincial/Municipal Customs Department to issue import and temporary import permits for automobiles and motorcycles in handling import, temporary import, and re-export procedures for automobiles and motorcycles.
c) Transmit data on the import and temporary import procedures for automobiles and motorcycles to the Provincial/Municipal Customs Department where the import and temporary import permits were issued and to the General Department of Customs.
d) Transmit data on the temporary import and re-export procedures for automobiles and motorcycles to the Provincial/Municipal Customs Department where the import permit was issued.”
Currently, the General Department of Customs will control and manage information related to the import and temporary import of automobiles and motorcycles not for commercial purposes.
The Customs Authority issuing import and temporary import permits and the customs authorities where the import or temporary import procedures for automobiles and motorcycles are carried out will have the responsibilities as stipulated above.
The regulations on procedures for issuing import and temporary import permits for automobiles and motorcycles will be abolished from September 10, 2022? (Image from the internet)
Abolishment of Regulations on Procedures for Issuing Import and Temporary Import Permits for Automobiles and Motorcycles
Based on Clause 2, Article 2 of Circular 45/2022/TT-BTC, it stipulates as follows:
“Article 2. Execution Provisions
...
2. Abolish Article 4 of Circular No. 143/2015/TT-BTC dated September 11, 2015, of the Minister of Finance stipulating customs procedures and management of automobiles and motorcycles of entities permitted to import and temporarily import not for commercial purposes.”
Thus, in the near future, there will no longer be procedures for issuing import and temporary import permits for automobiles and motorcycles.
Changes in Regulations on the Responsibilities of the Customs Authority in the Import and Temporary Import of Automobiles and Motorcycles in the Future
Based on Clause 5, Article 1 of Circular 45/2022/TT-BTC, it stipulates as follows:
“Article 1. Amendment and Supplement of Several Articles of Circular No. 143/2015/TT-BTC dated September 11, 2015, of the Minister of Finance stipulating customs procedures and management of automobiles and motorcycles of entities permitted to import and temporarily import not for commercial purposes
...
5. Article 10 is amended and supplemented as follows:
“Article 10. Organization of Implementation
1. The General Department of Customs shall control and manage information related to the import and temporary import of automobiles and motorcycles by entities permitted to import and temporarily import not for commercial purposes.
2. Responsibilities of the Provincial/Municipal Customs Department where the import, temporary import, and re-export procedures for automobiles and motorcycles are carried out.
a) Direct the Sub-Departments of Customs to carry out the import, temporary import, and re-export procedures for automobiles and motorcycles in accordance with the provisions of this Circular;
b) After completing the import procedures for automobiles and motorcycles (in cases of importation as gifts, donations), the Sub-Department of Customs where the import procedures are carried out shall provide information: number, date of the cleared import declaration; name, tax code of the organization or individual importing the vehicle to the Provincial Tax Department where the tax of this organization or individual is managed to implement tax administration and tax collection in accordance with regulations.”
As mentioned above, in the near future, there will no longer be procedures for issuing import and temporary import permits for automobiles and motorcycles, hence there will no longer be regulations on the responsibilities of the customs authority where the import and temporary import permits for automobiles and motorcycles are issued in the future.
Circular 45/2022/TT-BTC will take effect from September 10, 2022.
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