Vietnam: What is the newest import declaration form in the dossier for the transfer of tax-exempt temporarily imported motor vehicles and motorcycles into Vietnam?
What is the duration for transfer of tax-exempt temporarily imported motor vehicles and motorcycles into Vietnam?
Under Clause 1, Article 8 of Circular 143/2015/TT-BTC, the regulation is as follows:
Requirements, dossiers and procedures for assignment, giving and donation of tax-exempt temporarily imported motor vehicles and motorcycles (hereinafter referred to as motor vehicle and motorcycle transfer)
1. Permitted duration of transfer of motor vehicles and motorcycles:
a) Entities stipulated in Clause 1, 2 and 3 (with regard to individuals) Article 2 hereof shall be allowed to carry out transfer transactions within a permitted duration of 30 (thirty) days before completion of terms of office in Vietnam according to the confirmation given by the governing agency.
b) Entities stipulated in Clause 3 (with regard to organizations) and Clause 4 Article 2 hereof shall be allowed to carry out transfer transactions before transferring vehicles to transferees.
Thus, the duration for transfer of tax-exempt temporarily imported motor vehicles and motorcycles into Vietnam is at least 30 days before completion of terms of office in Vietnam according to the confirmation given by the governing agency.
For vehicles of organizations, the transfer procedures must be completed before transferring vehicles to transferees.
What is the newest import declaration form in the dossier for the transfer of tax-exempt temporarily imported motor vehicles and motorcycles into Vietnam from September 10, 2022?
What does the dossier for the transfer of tax-exempt temporarily imported motor vehicles and motorcycles into Vietnam include?
UnderClause 2, Article 8 of Circular 143/2015/TT-BTC, the regulation is as follows:
Requirements, dossiers and procedures for assignment, giving and donation of tax-exempt temporarily imported motor vehicles and motorcycles (hereinafter referred to as motor vehicle and motorcycle transfer)
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2. Dossiers submitted to apply for transfer of motor vehicles and motorcycles shall be composed of the followings:
a) The written request for vehicle transfer (specifying information about vehicles and institutional or individual transferees): 01 original copy with certification given by the governing body in which the personal background of applicants must be verified;
d) Notification of revocation of registration, license plate number of motor vehicles and motorcycles issued by the Police authority: 01 original;
c) Written confirmation of term of office of in Vietnam granted by the governing agency (applicable to entities stipulated in Clause 1, 2 and 3 Article 2 hereof): 01 copy;
d) Customs declaration of import or temporary import of motor vehicles or motorcycles sealed with “sealed for re-export or assignment”: 01 copy with certification of the Customs Subdepartment in charge of import or temporary import procedures (in case customs declarations for vehicle import or temporary import are submitted in a paper form and Customs authorities have yet to have access to import declarations on the system).
c) Declaration of imported goods issued together with the Circular No. 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;
e) Documents stating vehicle purchase and sale transactions between vehicle owners and transferees.
Currently, the dossier for the transfer of tax-exempt temporarily imported motor vehicles and motorcycles into Vietnam shall follow the above regulations.
What are the procedures for the transfer of tax-exempt temporarily imported motor vehicles and motorcycles into Vietnam?
Under Clause 4, Article 8 of Circular 143/2015/TT-BTC, the regulation is as follows:
Requirements, dossiers and procedures for assignment, giving and donation of tax-exempt temporarily imported motor vehicles and motorcycles (hereinafter referred to as motor vehicle and motorcycle transfer)
...
4. Procedures for transfer of motor vehicles and motorcycles:
a) Responsibilities of entities stated in Clause 1, 2, 3 and 4 Article 2 hereof:
a.1) Prepare all required documents stated in Clause 2 hereof.
a.2) Submit the transfer dossiers stipulated in Clause 2 of this Article to the Customs Subdepartment affiliated to the Customs Department of cities, provinces where import and temporary import permits are issued.
b) Responsibilities of the Customs Subdepartment in charge of vehicle transfer procedures:
b.1) Check the adequacy and legitimacy of dossiers and check whether these dossiers comply with Clause 1 of this Article. If submitted dossiers are not adequate in accordance with applicable regulations, transferors shall be guided how to perfect their dossiers in accordance with regulations.
b.2) Documents stated in Point d, dd and e Clause 2 of this Article and the actual condition of vehicles shall be consulted to complete vehicle transfer procedures (including tax assessment, collection in accordance with regulations laid down in Clause 5 of this Article, except when transferees are entitled to tax incentives in accordance with legal regulations).
Within a permitted period of 15 days for the date of receipt of vehicle transfer dossiers, the Customs Subdepartment shall complete the vehicle transfer procedure in accordance with regulations.
b.3) Return 01 customs declaration of importing commodities; 01 copy of the inspection result form according to the form given in the Circular No. 38/2015/TT-BTC and the receipt of tax collection to applicants for vehicle transfer in order to register and operate vehicles; or collect the duplicate of cash or cheque payment to State budget form (with acknowledgement of receipt of this payment issued by the state treasury) or the bank’s payment order from entities applying for vehicle transfer.
b.4) Finish off the permit for temporary import of vehicles in accordance with regulations.
The procedures for the transfer of tax-exempt temporarily imported motor vehicles and motorcycles into Vietnam are carried out according to the above-specified regulations.
What are the changes in regulations regarding the dossier for the transfer of tax-exempt temporarily imported motor vehicles and motorcycles in Vietnam?
Under Clause 4, Article 1 of Circular 45/2022/TT-BTC, the regulation is as follows:
Article 1. Amendments to certain Articles of Circular No. 143/2015/TT-BTC dated September 11, 2015 of the Minister of Finance of Vietnam on procedures for customs clearance; control of motor vehicles and motorcycles of entities granted permission for import or temporary import for non-commercial purposes
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4. Amendments to Point dd Clause 2 Article 8:
“Article 8. Requirements, dossier and procedures for transfer, gifting and donation (hereinafter referred to as "transfer") of motor vehicles and motorcycles temporarily imported without tax
2. Applications for transfer of motor vehicles and motorcycles
dd) Import Declaration form made using Form No. 01 - Declaration of imports mentioned in Appendix I enclosed with Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.
In case a physical declaration is used according to regulations in clause 12 Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government, the declarant shall make and submit 03 original copies of the declaration using Form No. HQ/2015/NK in Appendix IV enclosed with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance.”
Thus, the import declaration form changes from being issued under Circular No. 38/2015/TT-BTC to being issued according to the information indicators in Form No. 01 - Import Declaration Annex I issued together with Circular No. 39/2018/TT-BTC.
Circular 45/2022/TT-BTC will take effect from September 10, 2022.
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