Thông tư 27/2021/TT-BTC

CIRCULAR

AMENDMENT TO CIRCULAR NO. 19/2014/TT-BTC DATED FEBRUARY 11, 2014 OF MINISTER OF FINANCE ON PROCEDURES FOR TEMPORARY IMPORT, RE-EXPORT, DISPOSAL AND TRANSFER OF AUTOMOBILES, MOTORIZED BICYCLES OF BENEFICARIES OF PRIVILEDGES AND IMMUNITIES IN VIETNAM

Pursuant to Law on Customs dated June 23, 2014;

Pursuant to Law on Export and Import Duties dated April 6, 2016;

Pursuant to Law on Excise Tax dated November 14, 2008; Law on amendment to Law on Excise Tax dated November 26, 2014; Law on Value-added Tax dated June 3, 2013; Law on amendment to Law on Value-added tax dated June 19, 2013; Law on Tax Administration dated June 13, 2019; Law on amendment to Laws on tax dated November 26, 2014; Law on amendment to Law on Value-added Tax, Law on Excise Tax and Law on Tax Administration dated April 6,. 2016;

Pursuant to Ordinance on privileges and immunities for diplomatic missions, consular missions and representative missions of international organizations in Vietnam dated August 23, 1993;

Pursuant to Decree No. 73/CP dated July 30, 1994 of the Government on elaborating to Ordinance on privileges and immunities for diplomatic missions, consular missions and representative missions of international organizations in Vietnam;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of Government on elaborating to Law on Customs and Customs Procedures, Customs Examination, Supervision and Control; Decree No. 08/2015/ND-CP guidance on enforcement of the customs law">59/2018/ND-CP dated April 20, 2018 on amendment to Decree No. 08/2015/ND-CP ;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of Government on elaborating to Law on Tax Administration; Pursuant to Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government on elaborating to Law on Value-added Tax; Decree No. 108/2015/ND-CP dated October 28, 2015 on elaborating to Law on Excise Tax and Law on amendment to Law on Excise Tax; Decree No. 100/2016/ND-CP dated July 1, 2016 of the Government on elaborating to Law on amendment to Law on Value-Added Tax, Law on Excise Tax and Law on Tax Administration; Pursuant to Decree No. 100/2016/ND-CP 12/2015/ND-CP">146/2017/ND-CP dated December 15, 2017 of the Government on amendment to Decree No. 100 /2016/ND-CP dated July 1, 2016; Decree No. 134/2016/ND-CP dated September  1, 2016 of the Government on elaborating to Law on Import and Export Duties;  Decree No. 18/2021/ND-CP dated March 11, 2021 on amendment to Decree No. 134/2016/ND-CP ;

Pursuant to Decree No. 69/2018/ND-CP dated May 15, 2018 of Government on elaborating to Law on Foreign Trade Management;

Pursuant to Decision No. 53/2013/QD-TTg dated September13, 2013 of the Prime Minister on temporary import, re-export, disposal and transfer of automobiles and mopeds of beneficiaries of privileges and immunities in Vietnam; Decision No. 14/2021/QD-TTg dated March 26, 2021 of the Prime Minister on amendment to Decision No. 53/2013/QD-TTg ;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

At request of General Director of General Department of Customs;

Minister of Finance promulgates Circular on amendment to Circular No. 19/2014/TT-BTC dated February 11, 2014 of Minister of Finance on procedures for temporary import, re-export, disposal and transfer of automobiles and mopeds of beneficiaries of privileges and immunities in Vietnam.

Article 1. Amendment to Circular No. 19/2014/TT-BTC dated February 11, 2014 of Minister of Finance on procedures for temporary import, re-export, disposal and transfer of automobiles, motorized bicycles of beneficiaries of privileges and immunities in Vietnam

1. Amend Clause 4 Article 2 as follows:

“4. Organizations and individuals in Vietnam purchasing or receiving automobiles as gifts from entities specified under Clause 1, Clause 2 and Clause 3 of this Article (hereinafter referred to as “vehicle buyers”).”

2. Amend Article 3 as follows:

“Article 3. Regulations on eligibility for temporary import, re-export, transfer and disposal of automobiles, mopeds

1. Entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof may temporarily import duty-free automobiles and mopeds within categories, quantity and eligibility under Article 5 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government and amendment thereto under Clause 2 Article1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government and Clause 1 Article 1 of Decision No. 14/2021/QD-TTg dated March 26, 2021 of Prime Minister.

In case individuals receive automobiles transferred by the predecessors, the receivers may only adopt procedures for issuance of automobile temporary import documents and procedures for automobile temporary import according to Article 4, Article 5 hereof once the predecessors have adopted procedures for issuance of automobile transfer permission according to Point a Clause 7 Article 7 hereof.

2. Entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof may temporarily import automobiles that are movable assets according to Clause 1 Article 1 of Decision No. 14/2021/QD-TTg dated March 26, 2021 of the Prime Minister.

3. In case entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof temporarily import automobiles and mopeds exceeding the quota, comply with Clause 3 Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government.

4. Entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof shall only temporarily import automobiles and mopeds to suffice quota given eligibility under Clause 1 Article 1 of Decision No. 14/2021/QD-TTg dated March 26, 2021 of the Prime Minister is satisfied.

5. Entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof may re-export, transfer or dispose automobiles and mopeds when all eligibility specified under Article 7, Article 8 of Decision No. 53/2013/QD-TTg dated September 13, 2013 and Clause 3 Article 1 of Decision N. 14/2021/QD-TTg dated March 26, 2021 of the Prime Minister is satisfied.”

3. Amend Article 4 as follow:

“Article 4. Procedures for issuance of temporary import documents of automobiles and mopeds

1. Application for issuance of temporary import documents of automobiles and mopeds:

a) Application for temporary import of automobiles and mopeds using Annex I attached hereto: 1 master register;

b) ID Cards issued by Ministry of Foreign Affairs (for entities specified under Clause 2 and Clause 3 Article 2 hereof): 1 photocopy from master register and master register for comparison;

c) Written confirmation of agencies in Vietnam where the individuals work regarding transfer of assets or reassignment from other countries to Vietnam (for entities specified under Clause 2 and Clause 3 Article 2 hereof): 1 master register;

d) Duty-free quota issued by Directorate of State Protocol - Ministry of Foreign Affairs or agencies authorized by Ministry of Foreign Affairs: 1 photocopy from master register and master register for comparison, except for cases where duty-free quota has been updated in national single-window portal and cases where temporary import exceeds quota according to decision of Prime Minister;

dd) Documents proving ownership of automobile and mopeds

Bill of lading or other equivalent transport documents showing commodity receivers as applicants for temporary import documents of automobiles and mopeds or organizations, individuals entrusted by applicants for temporary import documents for automobiles, mopeds: 1 master register and 1 photocopy of transport service providers (except for cases of temporarily importing automobiles and mopeds via terrestrial border checkpoints or applicants for temporary import documents receive automobiles as gifts of other beneficiaries of privileges and immunities) and any of following documents:

dd.1) Registration for circulation or cancellation of circulation registration of automobiles or export certificates or ownership certificates for automobiles issued by competent agencies of transferring countries or equivalent documents: 1 certified Vietnamese translation for cases where temporarily imported automobiles are movable assets;

dd.2) Payment instrument for automobile and moped purchased via commercial institutions (1 photocopy bearing verification of commercial institutions) or sale agreements or commercial invoices (1 photocopy from master register and master register for comparison) for cases of temporarily importing automobiles and mopeds or receiving automobiles transferred by other beneficiaries of privileges and immunities. 

In case entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof entrust other organizations and individuals in Vietnam to purchase automobiles and mopeds overseas, in addition to documents specified under Point dd of this Clause, submit 1 photocopy of entrust agreements and master registers of the entrust agreements for comparison;

In case of receiving automobiles gifted from other beneficiaries of privileges and immunities: 1 photocopy and master register of gifting certificates; in case of receiving automobiles gifted from overseas: 1 certified Vietnamese translation of gifting certificates;

dd.3) Written transfer of automobiles, mopeds: 1 certified Vietnamese translation in case entities specified under Clause 1 Article 2 hereof receive vehicle transfer from overseas; 

dd.4) Other documents proving ownership of automobiles and mopeds satisfactory to Vietnamese regulations and law or documents proving ownership of automobiles and mopeds satisfactory to regulations and law of countries where individuals proving their ownership come from: 1 photocopy of documents proving ownership of automobiles in mopeds of Vietnam or 1 certified Vietnamese translation of documents proving ownership of automobiles and mopeds issued by foreign countries and verified by consulates of the issuing countries.

2. Procedures for issuance of temporary import documents of automobiles and mopeds:

a) Entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof are responsible for fully submitting application for issuance of temporary import documents of automobiles and mopeds specified under Clause 1 of this Article to Customs Departments of provinces and cities where agencies are based (for entities specified under Clause 1 Article 2 hereof) or agencies where entities work at are based (for entities specified under Clause 2 and Clause 3 Article 2 hereof);

b) Responsibilities of Customs Departments of provinces and cities that receive application for issuance of temporary import documents of automobiles and mopeds:

b.1) Within 5 working days from the date on which adequate application is received according to Clause 1 of this Article, Customs Departments of provinces and cities shall examine legitimacy of application and match with quantity of automobiles and mopeds under duty-free quota record or notice of General Department of Customs regarding decisions of Prime Minister allowing entities specified under Clause 1, Clause 2 and Clause 3 hereof to temporarily import automobiles and mopeds exceeding the quota.  In case examination results are adequate, Customs Departments of provinces and cities shall receive and issue temporary import documents.

In case of inadequate application, Customs Departments of provinces and cities shall instruct applicants to revise the application as per the law. Within 3 working days from the date on which adequate application is received, Customs Departments of provinces and cities shall issue temporary import documents for automobiles and mopeds;

b.2) Each temporarily imported automobile and moped shall be issued with 4 copies of temporary import document according to Annex II attached hereto. Temporary import documents for automobiles and mopeds are eligible to be used in temporary import procedures within 30 days from the date of issue.

If entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof do not adopt procedures for temporary import of automobiles and mopeds before the date specified on temporary import documents, Customs Departments of provinces and cities that issue temporary import documents of automobiles and mopeds shall nullify issued temporary import documents of automobiles and mopeds; issue new temporary import documents of automobiles and mopeds on the basis of request of entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof and application under Clause 1 of this Article;

b.3) After issuing temporary import documents of automobiles and mopeds, Customs Departments of provinces and cities that issue the documents shall record issuance of temporary import documents of automobiles and mopeds to duty-free quota records (sections for automobiles and mopeds temporarily imported), issue confirmatory seals and hand the quota records and 2 copies of temporary import documents of automobiles and mopeds to applicants (together with 1 bill of lading or equivalent documents bearing seals of Customs Departments of provinces and cities that issue the temporary import documents) to send to Customs Sub-departments where temporary import procedures under Article 5 hereof are adopted;  

b.4) Update information on management system of General Department of Customs for temporarily imported automobiles and mopeds of beneficiaries of privileges and immunities in Vietnam.

b.5) Liquidate temporary import documents of automobiles and mopeds and store the documents as per the law.”

4. Amend Article 5 as follow:

“Article 5. Procedures for temporary import of automobiles and mopeds

1. Application for of temporary import of automobiles and mopeds:

a) Temporary import documents of automobiles and mopeds: 2 master registers;

b) Declaration of imported commodities using Form No. 1 – Declaration of import commodities under Annex I attached to Circular No. 39/2018/TT-BTC dated April 20, 2018 of Minister of Finance.

In case of declaration made on physical declaration forms according to Clause 12 Article 1 of Decree No. 08/2015/ND-CP guidance on enforcement of the customs law">59/2018/ND-CP dated April 20, 2018 of the Government, customs declarants shall declare and submit 3 master registers of customs declarations using Form No. HQ/2015/NK under Annex IV attached to Circular No. 38/2015/TT-BTC dated March 25, 2015 of Minister of Finance;

c) Bills of lading or other equivalent documents: 1 master register (bearing seals of Customs Departments of provinces and cities that issue temporary import documents of automobiles and mopeds); 

d) Application for technical safety and environmental protection inspection for imported motor vehicles (for automobiles): 1 master register;

dd) Application for technical safety and environmental protection inspection for imported motorbikes, motorized vehicles, mopeds (for mopeds): 1 master register.

2. Procedures for temporary import of automobiles and mopeds:

a) Procedures for temporary import of automobiles and mopeds shall be adopted at Customs Sub-departments of border checkpoints as per the law. Entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof are responsible for submitting adequate application specified under Clause 1 of this Article to Customs Sub-departments where procedures for temporary import of automobiles and mopeds are adopted;

b) Customs Sub-departments where temporary import procedures are adopted are responsible for inspecting and matching information on temporary import documents and information on customs declaration with the imported commodities.

In case imported commodities show discrepancy with temporary import documents (except for discrepancy in terms of quantity), Customs Sub-departments where temporary import procedures are adopted shall notice Customs Departments of provinces and cities where temporary import documents are issued in writing and send relevant documents.  Customs Departments that issue temporary import documents shall rely on notice of Customs Sub-departments where temporary import procedures are adopted and relevant documents to consider revision of temporary import documents, specify revised details on the back of temporary import documents, specify full name, issue seals and return to Customs Sub-departments where procedures are adopted to finalize temporary import procedures. Deadline for revising temporary import documents shall be 5 working days from the date on which Customs Departments of provinces and cities receive adequate information and documents;

c) Customs Sub-departments where temporary import procedures shall only grant customs clearance to temporarily imported vehicles in presence of Certificates of technical safety and environmental protection for imported motor vehicles (for automobiles), Certificates of technical safety and environmental protection for imported motorbikes and mopeds issued by quality control bodies (unless otherwise prescribed by specialized inspection laws) and completion of customs procedures as per the law.   

Customs declarants shall submit 1 master register of Certificates of technical safety and environmental protection for imported motor vehicles (for automobiles), Certificates of technical safety and environmental protection for imported motorbikes and mopeds.    In case quality control bodies require submission of photocopy or do not specify submission of master register or photocopy, customs declarants may submit photocopy.

In case applications for technical safety and environmental protection inspection of imported motor vehicles (for automobiles), applications for technical safety and environmental protection for imported motorbikes, motorized vehicles, mopeds (for mopeds), Certificates of technical safety and environmental protection of imported motor vehicles (for automobiles), Certificates of technical safety and environmental protection for imported motorbikes, mopeds are sent via National Single-window Information Portal by quality control bodies, customs declarants are not required to submit when adopting customs procedures;

d) After completing customs procedures:

d.1) Heads of Customs Sub-departments where temporary import procedures are adopted shall verify temporary import procedures for automobiles and mopeds in 2 physical copies of temporary import of automobiles and mopeds and return 1 copy to customs declarants;

d.2)  In case of adopting customs procedures using physical declaration

d.2.1) Customs Sub-departments where temporary import procedures are adopted shall verify customs clearance on 3 customs declarations, issue seals of “dùng cho tái xuất hoặc chuyển nhượng hoặc tiêu hủy xe ô tô, xe gắn máy theo quy định của pháp luật” (for re-export or transfer or disposal of automobiles and mopeds as per the law) on 1 customs declaration; return the customs declaration bearing customs clearance verification to customs declarants and 1 customs declaration containing the seal “for re-export or transfer or disposal of automobiles and mopeds as per the law” and keep 1 customs declaration;

d.2.2) Customs Sub-departments where temporary import procedures are adopted shall, within 5 working days from the date on which customs clearance is granted, send 1 photocopy of imported commodity manifests to Customs Departments of provinces and cities where temporary import documents are issued to monitor, manage and transmit declarations to General Department of Customs for concentrated information management;

d.3) In case of online customs procedures where data sharing between police authorities and customs authorities according to Clause 9 Article 25 of Decree No. 08/2015/ND-CP dated  January 21, 2015 of the Government has not been implemented, Customs Sub-departments where temporary import procedures for automobiles and mopeds are adopted shall verify customs clearance on imported commodity declarations printed from the system and return to customs declarants for registration for vehicle circulation in police authorities.”

5. Amend Article 6 as follow:

“Article 6. Procedures for re-export of automobiles and mopeds

1. Re-export documents for automobiles and mopeds:

a) For automobiles and mopeds of agencies:

Application for re-export of automobiles and mopeds using Annex III attached hereto: 1 master register.

b) For automobiles and mopeds of individuals:

b.1) Application for re-export of automobiles and mopeds according to Annex III attached hereto: 1 master register bearing confirmation of agencies where applicants work at in Vietnam or application for re-export of automobiles and mopeds of agencies where owners thereof work at in case entities specified under Clause 2 and Clause 3 Article 2 hereof authorize their agencies to adopt procedures for re-exporting automobiles and mopeds;

b.2) ID Cards issued by Ministry of Foreign Affairs: 1 photocopy from master register and master register for comparison; or 1 photocopy bearing confirmation of agencies where authorizing individuals work at in case entities specified under Clause 2 and Clause 3 Article 2 hereof authorize their agencies to adopt procedures for re-exporting automobiles and mopeds;

b.3) Documents authorizing agencies where applicants work at to adopt procedures for re-exporting automobiles and mopeds according to Clause 2 Article 1 of Decision No. 14/2021/QD-TTg dated March 26, 2021 of the Prime Minister: 1 master register;

c) Documents of Ministry of Foreign Affairs (Directorate of State Protocol or Departments of Foreign Affairs of local administrative divisions where consular missions are based) on re-exporting automobiles and mopeds: 1 master register;

b) Imported commodity declaration bearing the seal of “for re-export or transfer or disposal as per the law”: 1 master register in case custom procedures are adopted using physical documents during temporary import;

dd) Certificates for revocation of automobile, moped registration and/or license plate issued by police authorities: 1 master register;

e) Written confirmation of competent authorities regarding the fact that automobiles and mopeds are rendered unusable due to accidents, natural disasters or technical reasons: 1 master register (for cases specified under Clause 3 Article 7 of Decree No. 53/2013/QD-TTg dated September 13, 2013 of Prime Minister);

g) Exported commodity declaration using Form No. 2 - Exported commodity declaration under Annex I attached to Circular No. 39/2018/TT-BTC dated April 20, 2018 of Minister of Finance.

In case of declaration made on physical declaration forms according to Clause 12 Article 1 of Decree No. 08/2015/ND-CP guidance on enforcement of the customs law">59/2018/ND-CP dated April 20, 2018 of the Government, customs declarants shall declare and submit 2 master registers of exported commodity declaration using Form No. HQ/2015/XK under Annex IV attached to Circular No. 38/2015/TT-BTC dated March 25, 2015 of Minister of Finance.

Customs declarants must declare number of declarations for temporarily imported vehicles in criteria 2.3 of export commodity declarations in case of online adoption of customs procedures or in field 29 (other notes) of export commodity declarations in case of customs procedures adopted in form of physical documents.   

2. Procedures for re-export of automobiles and mopeds:

a) Procedures for re-export of automobiles and mopeds shall be adopted at Customs Sub-departments of border checkpoints. Entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof are responsible for submitting adequate application specified under Clause 1 of this Article to Customs Sub-departments where procedures for re-export of automobiles and mopeds are adopted;

b) Based on application for re-export of automobiles and mopeds and import commodity declarations on customs electronic data processing system in case of online customs procedures, Customs Sub-departments where procedures for re-export are adopted shall adopt procedures for re-exporting automobiles and mopeds as per the law.  In case of suspicions regarding import commodity declarations, Customs Sub-departments where re-export procedures are adopted shall request Customs Sub-departments where temporary import procedures are adopted to provide information on import commodity declarations specified under Point d Clause 1 of this Article. Within 5 working days from the date on which request of Customs Sub-departments where re-export procedures are adopted is received, Customs Sub-departments where temporary import procedures are adopted are responsible for providing Customs Sub-departments where re-export procedures are adopted with information;

c) Completion of re-export procedures: Within 5 working days from the date on which customs clearance is confirmed, Customs Sub-departments where re-export procedures are adopted shall issue notice on completion of customs procedures and send export commodity declarations to Customs Sub-departments that issue temporary import documents of automobiles and mopeds to liquidate temporary import documents and store as per the law.”

6. Amend Article 7 as follow:

“Article 7. Procedures and tax policies on automobile transfer

1. Procedures for issuance of written transfer of automobiles shall be adopted in Customs Departments of provinces and cities where temporary import documents of automobiles are issued. Procedures for transfer of automobiles shall be adopted in Customs Sub-departments affiliated to Customs Departments of provinces and cities where temporary import documents of automobiles are issued.

2. Application for issuance of written transfer of automobiles:

a) For automobiles of agencies:

Written request for automobile transfer under Annex IV attached hereto: 1 master register.

b) For automobiles of individuals:

b.1) Written request for automobile transfer under Annex IV attached hereto: 1 master register bearing confirmation of agencies where the applicants work in Vietnam or written request of agencies where vehicle owners work at in case entities specified under Clause 3 Article 2 hereof authorize transfer of automobiles;

b.2) ID Cards issued by Ministry of Foreign Affairs: 1 photocopy from master register and master register for comparison; or 1 photocopy bearing confirmation of agencies where authorizing individuals work at in case entities specified under Clause 2 and Clause 3 Article 2 hereof authorize transfer of automobiles;

b.3) Documents authorizing agencies where applicants work at to adopt procedures for transfer of automobiles according to Clause 2 Article 1 of Decision No. 14/2021/QD-TTg dated March 26, 2021 of the Prime Minister: 1 master register.

c) Documents of Ministry of Foreign Affairs (Directorate of State Protocol or Departments of Foreign Affairs of local administrative divisions where consular missions are based) on transfer of automobiles: 1 master register;

d) Certificates for revocation of automobile registration and/or license plate issued by police authorities: 1 master register;

dd) Import declarations bearing the seal “for re-export or transfer or disposal as per the law): 1 copy bearing confirmation of Customs Sub-departments where procedures for temporary import are adopted in case customs procedures are adopted using physical customs declarations for temporary import;  In case of reassignment specified under Clause 8 Article 7 hereof, submit photocopy from master register and master register for comparison;

e) Valid Certificates of technical safety and environmental protection for road motor vehicles or documents verifying adequate technical standards for vehicle operation issued by registration agencies for transferred automobiles that were manufactured more than 5 years earlier according to Clause 3 Article 1 of Decision No. 14/2021/QD-TTg dated March 26, 2021 of Prime Minister: 1 photocopy from master register and master register for comparison. 

3. Procedures for issuance of automobile transfer documents:

a) Entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof or agencies authorized according to Clause 2 Article 1 of Decision No. 14/2021/QD-TTg dated March 26, 2021 of Prime Minister shall submit application for issuance of automobile transfer documents specified under Clause 2 of this Article to Customs Departments of provinces and cities that issue temporary automobile import documents;

b) Responsibilities of Customs Departments of provinces and cities that receive application for issuance of temporary automobile import documents.

b.1) Receiving application, examining legitimacy of application and matching with eligibility for transfer under Clause 3 Article 1 of Decision No. 14/2021/QD-TTg dated March 26, 2021 of the Prime Minister.

In case of legitimate results, Customs Departments of provinces and cities shall produce notice of receipt and issue automobile transfer documents within 5 working days from the date on which application is received.

In case of inadequate application, Customs Departments of provinces and cities shall instruct applicants to revise the application as per the law. Within 3 working days from the date on which adequate application is received, Customs Departments of provinces and cities shall issue automobile transfer documents.

Rely on application for issuance of automobile transfer documents and information on import commodity declaration and look up on customs electronic data processing system in case of online customs declaration for temporary import. In case of suspicions regarding import commodity declarations according to Point dd Clause 2 of this Article, Customs Departments shall request Customs Sub-departments where temporary import procedures are adopted to provide information on import commodity declarations. Within 5 working days from the date on which written request of Customs Departments of provinces and cities where transfer procedures are adopted is received, Customs Sub-departments where temporary automobile import procedures are adopted are responsible for informing Customs Departments of provinces and cities that issue automobile transfer documents;

b.2) Each temporarily imported automobile shall be issued with 4 copies of transfer document according to Annex V attached hereto;

b.3) After issuing automobile transfer documents, Customs Departments of provinces and cities shall send 2 physical copies of transfer documents to applicants. Applicants for transfer shall keep 1 copy and send 1 copy to beneficiaries of transfer for adoption of transfer procedures;

b.4) Updating information on management system of General Department of Customs for temporarily imported automobiles and mopeds of beneficiaries of privileges and immunities in Vietnam.

4. Procedures for automobile transfer:

a) Transfer documents:

a.1) Customs declaration using Form No. 1 – Import commodity declaration under Annex I attached to Circular No. 39/2018/TT-BTC dated April 20, 2018 of Minister of Finance.

In case of declaration made on physical declaration forms according to Clause 12 Article 1 of Decree No. 08/2015/ND-CP guidance on enforcement of the customs law">59/2018/ND-CP dated April 20, 2018 of the Government, customs declarants shall declare and submit 2 master registers of exported commodity declaration using Form No. HQ/2015/NK under Annex IV attached to Circular No. 38/2015/TT-BTC dated March 25, 2015 of Minister of Finance.

a.2) Automobile transfer documents issued by Customs Departments of provinces and cities: 1 master register.

b) Responsibilities of automobile buyers:

b.1) submitting documents specified under Point a of this Clause to Customs Sub-departments affiliated to Customs Departments of provinces and cities that issue automobile transfer documents;

b.2) submitting taxes, fees and charges (if any) according to regulations and law on import duties, value-added tax, excise tax, fees and charges;

c) Responsibilities of Customs Sub-departments affiliated to Customs Departments of provinces and cities that issue automobile transfer documents:

c.1) relying on documents under Point a of this Clause and matching with automobiles to adopt procedures for transfer (including calculating tax, collecting tax according to Clause 5 of this Article, except for cases where automobile buyers are eligible for temporarily importing automobiles under tax exemption as per the law);

c.2) returning tax invoices (for cases where customs authorities collect tax in cash) to entities adopting transfer procedures or individuals authorized to adopt automobile transfer procedures as per the law for adoption of vehicle registration procedures; or collect photocopy of deposit made to the state budget in cash or cheques via State Treasury (with verification of deposit receipt issued by State Treasury) or deposit order made via banks from entities adopting automobile transfer procedures or individuals authorized to adopt automobile transfer procedures as per the law;

c.3) In case of adopting customs procedures using physical declarations to transfer automobiles, upon completing customs procedures, Customs Sub-departments shall return 1 master register of import commodity declaration to customs declarants;

c.4) In case of online customs procedures where data sharing between police authorities and customs authorities according to Clause 9 Article 25 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government has not been implemented, verify customs clearance on imported commodity declarations printed from the system and return to customs declarants for registration for vehicle circulation in police authorities.

5. Tax policies on automobile transfer:

a) Temporarily imported automobiles eligible for transfer according to Clause 3 Article 1 of Decision No. 14/2021/QD-TTg dated March 26, 2021, adopt tax policies applicable at the time of registering new customs declarations to follow up with procedures for automobile transfer.

Customs value shall conform to regulations and law on customs value for repurposed automobiles under Point a Clause 2 Article 17 of Circular No. 39/2015/TT-BTC dated March 25, 2015 of Minister of Finance.

Flat tax and compound tariff applicable to used automobiles to be transferred shall conform to Annex III attached to Circular No. 57/2020/ND-CP dated May 25, 2020 of the Government on amendments to Decree No. 122/2016/ND-CP dated September 1, 2016 of the Government on schedules of export tariff and preferential import tariff, list of commodities and their flat tax, compound tariff, and out-of-quota import tariff and Decree No. 125/2017/ND-CP dated November 16, 2017 on amendment to Decree No. 122/2016/ND-CP ;

b) Excise tax and value-added tax applicable to transferred automobiles shall conform regulations and law on excise tax and value-added tax applicable at the time of registering new customs declarations for adoption of automobile transfer procedures.

6. Procedures and tax policies for cases of gifted automobiles shall conform to Clause 1, Clause 2, Clause 3, Clause 4 and Clause 5 of this Article.

7. Procedures for transferring automobiles among beneficiaries of privileges and immunities in Vietnam:

a) Entities transferring automobiles shall adopt procedures for issuance of automobile transfer documents according to Clause 3 of this Article;

b) Receivers of automobile transfer shall adopt procedures for issuance of temporary automobile import documents according to Article 4 hereof (except for cases where bills of lading or other equivalent transport documents);

c) Beneficiaries of privileges and immunities in Vietnam shall rely on automobile transfer documents, temporary automobile import documents specified under Point a and Point b of this Clause to adopt procedures for transferring automobiles according to Clause 4 of this Article. Customs Departments of provinces and cities that oversee receivers of automobile transfer shall rely on temporary import documents specified under Point b of this Clause and import commodity declarations with completed automobile transfer procedures for further monitor and supervision.

8. For cases of reassignment within Vietnam:

a) Responsibilities of entities specified under Clause 2, Clause 3 Article 2 hereof.

a.1) adopting procedures for issuance of automobile transfer documents in Customs Departments of provinces and cities that issue temporary automobile import documents according to Clause 1, Clause 2 and Clause 3 of this Article;

a.2) adopting procedures for issuance of temporary import documents according to Article 4 hereof in Customs Departments of provinces and cities (documents proving ownership of automobiles are not required);

a.3) refraining from adopting transfer procedures and temporary import procedures;

b) Responsibilities of Customs Departments of provinces and  cities:

b.1) Customs Departments of provinces and cities that initially issue temporary automobile import documents shall send application for issuance of temporary import documents to Customs Departments of provinces and cities that oversee temporary automobile import and rely on automobile transfer documents to liquidate the initial temporary import documents.

b.2) Customs Departments of provinces and cities that oversee temporary import shall rely on application for issuance of temporary automobile import documents specified under Point b.1 of this Clause and temporary import documents for further supervision and monitor.

9. Procedures for transfer of automobiles temporarily imported under tax exemption of beneficiaries of privileges and immunities in Vietnam that have been sold, gifted to other organizations, individuals in Vietnam where transfer procedures have not been completed according to Article 9a of Decision No. 14/2021/QD-TTg dated March 26, 2021 of Prime Minister.

a) Application for automobile transfer:

a.1) Customs declaration using Form No. 1 – Import commodity declaration under Annex I attached to Circular No. 39/2018/TT-BTC dated April 20, 2018 of Minister of Finance.

In case of declaration made on physical declaration forms according to Clause 12 Article 1 of Decree No. 08/2015/ND-CP guidance on enforcement of the customs law">59/2018/ND-CP dated April 20, 2018 of the Government, customs declarants shall declare and submit 2 master registers of customs declaration using Form No. HQ/2015/NK under Annex IV attached to Circular No. 38/2015/TT-BTC dated March 25, 2015 of Minister of Finance;

a.2) Certificates for revocation of automobile registration and/or license plate issued by police authorities: 1 master register;

a.3) Automobile import declaration (if any);

b) Location for adoption of automobile transfer procedures: at Customs Sub-departments convenient for individuals managing, using vehicles; 

c) Responsibilities of individuals managing, using vehicles

c.1) submitting application specified under Point a of this Clause to Customs Sub-departments where automobile transfer procedures are adopted;

c.2) submitting taxes and fees related to transferred automobiles as per the law;

d) Responsibilities of Customs Sub-departments where transfer procedures are adopted:

d.1) receiving application specified under Clause 1 of this Article;

d.2) examining and matching automobile information on customs declarations to determine whether the automobiles are under list of automobiles with unfinished automobile transfer procedures publicized by Ministry of Finance (General Department of Customs) or not according to Article 9a of Decision No. 14/2021/QD-TTg dated March 26, 2021 of the Prime Minister. 

In case automobiles mentioned on customs declarations are specified under the list publicized by Ministry of Finance (General Department of Customs), adopt procedures for transfer and collect all taxes and fees as per the law. In case vehicles are not specified under the list publicized by Ministry of Finance (General Department of Customs), issue documents rejecting transfer;

d.3) returning tax invoices (for cases where customs authorities collect tax in cash) to entities adopting transfer procedures or individuals authorized to adopt automobile transfer procedures as per the law for adoption of vehicle registration procedures; or collect photocopy of deposit made to the state budget in cash or cheques via State Treasury (with verification of deposit receipt issued by State Treasury) or deposit order made via banks from entities adopting automobile transfer procedures or individuals authorized to adopt automobile transfer procedures as per the law;

d.4) In case of adopting customs procedures using physical declarations to transfer automobiles, upon completing customs procedures, Customs Sub-departments where transfer procedures are adopted shall return 1 master register of import commodity declaration to customs declarants;

d.5) In case of online customs procedures where data sharing between police authorities and customs authorities according to Clause 9 Article 25 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government has not been implemented, verify customs clearance on imported commodity declarations printed from the system and return to customs declarants for registration for vehicle circulation in police authorities.

dd) Tax policies on automobile transfer:

Complying with regulations under Clause 5 of this Article.”

7. Amend Clause 2 and insert Clause 6 Article 9 as follows:

“Article 9. Organization for implementation

2. Customs Departments of provinces and cities that issue temporary import documents for automobiles and mopeds are responsible for updating, transferring data on automobiles and mopeds temporarily imported, re-exported, transferred and disposed to General Department of Customs, informing Traffic Police Department - Ministry of Public Security, Directorate of State Protocol – Ministry of Foreign Affairs, agencies authorized by Ministry of Foreign Affairs to issue duty exemption record, agencies where owners of automobiles and mopeds work at and General Department of Customs (in case of lack of system for data update) as follows:

a) ID Cards issued by Ministry of Foreign Affairs expire while entities specified under Clause 2, Clause 3 Article 2 hereof have not adopted procedures for re-export, transfer, disposal of automobiles and mopeds as per the law:

Customs Departments of provinces and cities shall inform within 5 days from the  expiry date on the ID cards;

b) Entities specified under Clause 1, Clause 2 and Clause 3 Article 2 hereof have completed transfer, disposal, re-export of automobiles and mopeds according to this Circular:

Customs Departments of provinces and cities shall issue notice within 5 working days from the date on which transfer or disposal is completed or notice on completion of re-export procedures for automobiles, mopeds of Customs Sub-departments where re-export procedures are adopted is received.

6. On the 25^th of each month, Customs Departments of provinces and cities shall send results of automobile transfer procedures under Clause 9 Article 7 hereof to General Departments of Customs according to Annex VI attached hereto.

Article 2. Implementation

1. This Circular comes into force from June 2, 2021.

2. Annul Circular No. 93/2018/TT-BTC dated October 5, 2018 of Minister of Finance on amendment to Circular No. 19/2014/TT-BTC dated February 11, 2014 of Minister of Finance; annul Decision No. 2190/QD-BTC dated November 19, 2018 of Minister of Finance on correcting Circular No. 93/2018/TT-BTC dated February 11, 2018 of Minister of Finance.

3. During the implementation of this Circular, if relevant legislative documents mentioned in this Circular are revised or replaced, the new and revised, replaced documents shall prevail.

4. Difficulties that arise during implementation of this Circular should be reported to Ministry of Finance (via General Department of Customs)./.