What are regulations on documentation and procedure for re-export of tax-exempt imported motor vehicles and motorcycles for non-commercial purposes in Vietnam?

What are regulations on documentation and procedure for re-export of tax-exempt imported motor vehicles and motorcycles for non-commercial purposes in Vietnam? - Image from Internet

The documentation and procedure for re-export of tax-exempt imported motor vehicles and motorcycles for non-commercial purposes in Vietnam are stipulated under Article 7 of the Circular 143/2015/TT-BTC by the Ministry of Finance, which provides regulations on the procedure for customs clearance and management of motor vehicles, motorcycles of entities granted permission for import or temporary import for non-commercial purposes, as follows:

1. Permitted duration of re-export of motor vehicles and motorcycles:

Entities stipulated in Clause 1, 2 and 3 (with regard to individuals) Article 2 hereof shall be allowed to complete re-export procedures 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.

2. The dossier submitted to apply for re-export of motor vehicles and motorcycles shall be composed of the followings:

a) The written request for re-export: 01 original certified by the governing agency;

b) Customs declaration of temporary import of motor vehicles or motorcycles sealed with “used for re-export or assignment”: 01 copy with certification of the Customs Subdepartment in charge of temporary import procedures (in case customs declarations for vehicle re-import are submitted in a paper form and Customs authorities have yet to look up temporary 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;

d) Notification of revocation of registration, license plate number of motor vehicles and motorcycles issued by the Police authority: 01 original.

3. Procedures for re-export of motor vehicles and motorcycles

a) Re-export procedures shall be implemented at the bordergate Customs Subdepartment

b) After consulting dossiers stipulated in Clause 2 of this Article, the bordergate Customs Subdepartment shall implement re-export procedures in accordance with regulations.

c) Within 05 (five) working days from the date of completion of re-export procedures, the Customs Department in charge of re-export procedures shall send a written notification and duplicated declaration of re-export of vehicles verified by the Customs Department of cities or provinces where re-import license was granted in order to finish off temporary import permits in accordance with applicable regulations.

Above are regulations on documentation and procedure for re-export of tax-exempt imported motor vehicles and motorcycles for non-commercial purposes in Vietnam. Please refer to the Circular 143/2015/TT-BTC for further information.

Best regards!