Thông tư 16/2008/TT-BTC

CIRCULAR

GUIDING THE IMPORT AND TEMPORARY IMPORT OF MOTORCYCLES FOR NON-COMMERCIAL PURPOSE

THE MINISTER OF FINANCE

Pursuant to the June 29, 2001 Customs Law and the June 14, 2005 Law Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to the Governments Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law concerning international trading activities and activities of goods purchase and sale agency, processing and transit with foreign partners;
Pursuant to the Governments Decree No. 73/CP of July 30, 1997, detailing the implementation of the Ordinance on Privileges and Immunities of Vietnam-based Diplomatic Missions, Consulates and Representative Offices of International Organizations;
Pursuant to the Prime Ministers Decision No. 210/1999/QD-TTg of October 27, 1999, on a number of policies towards overseas Vietnamese;
Pursuant to the Prime Ministers Decision No. 211/1999/QD-TTg of October 31, 1999, promulgating the Regulation on foreign experts implementing ODA programs and projects in Vietnam;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the import and temporary import of motorcycles for non-commercial purpose as follows:

I. GENERAL PROVISIONS

1. Scope of regulation

1.1. This Circular guides the import and temporary import of motorcycles (01 unit) for non-commercial purpose; the import and temporary import of the second motorcycle on is not governed by this Circular.

1.2. Motorcycles comprise two-wheeled mopeds having a cylinder capacity of under 50 cm³ and two-wheeled motorcycles having a cylinder capacity of 50 cm³ or higher.

- Motorcycles of heading No. 8711 in the Import-Export Tariffs are governed by this Circular.

2. Subjects of application

2.1. All agencies, organizations and individuals may import or temporarily import brand-new motorbikes for non-commercial purpose;

2.2. The following subjects may import or temporarily import used motorbikes under the mobile property regime (motorcycles manufactured within three years counting to the time of import):

a/ Agencies, organizations and individuals entitled to diplomatic privileges and immunities;

b/ Individuals entitled to tax incentives under the Vietnamese States regulations;

c/ Overseas Vietnamese permitted to repatriate and permanently reside in Vietnam;

d/ Vietnamese citizens who are assigned to work or act as experts overseas for three years or more (excluding those studying or working as guest workers) by state agencies (including the National Assembly, the Government, the Supreme Peoples Procuracy, the Supreme Peoples Court, ministries, ministerial-level agencies and provincial/municipal Peoples Committees).

3. Tax policies

Motorcycles shall be imported or temporarily imported in compliance with current tax policies applicable to each specific subject.

II. PROVISIONS ON MOTORCYCLE IMPORT AND TEMPORARY IMPORT

1. Customs dossiers

1.1. Two (02) original copies of the customs declaration on non-trade export/import;

1.2. Two (02) copies of the bill of lading;

1.3. A written request for motorcycle import or temporary import and related documents required by current law for each specific subject (such as diplomatic note of request and title documents of motorcycles of agencies, organizations or individuals entitled to diplomatic privileges and immunities under the Governments Decree No. 73/CP of July 30, 1994; a document issued by a Vietnamese state agency certifying that the overseas Vietnamese applicant is invited to work in Vietnam under the Prime Ministers Decision No. 210/1999/QD-TTg of October 27, 1999, a document certifying that the applicant is an ODA expert under the Prime Ministers Decision No. 211/1999/QD-TTg of October 31, 1999).

1.4. When importing used motorcycles, persons specified at Points 2.2.c and 2.2.d, Section I of this Circular shall supplement the following papers:

- A written request for motorcycle import certified by a local administration on the applicants address of residence (for persons specified at Point 2.2c) or by the applicants managing agency on the termination of his/her overseas working assignment (for persons specified at Point 2.2.d);

- One (01) notarized copy of a state agencys decision assigning the applicant to work or act as an expert overseas (for persons specified at Point 2.2.d), enclosed with the original for comparison;

- One (01) notarized copy of a police offices decision or notice permitting overseas Vietnamese applicant to repatriate and permanently reside in Vietnam (for persons specified at Point 2.2.c and under the Prime Ministers Decision No. 875/TTg of November 21, 1996; and cases in which the police office issues a repatriation decision or notice), enclosed with the original for comparison;

- One (01) copy of the applicants Vietnamese passport or his/her valid Vietnamese passport substitute paper of the country of residence (for persons specified at Point 2.2.c and under the Public Security Ministrys Circular No. 06/2007/TT-BCA-C11 of July 1, 2007, guiding the implementation of a number of articles of the Residence Law) which has been affixed with an entry stamp by a border-gate immigration office (when the police office does not issue a repatriation decision or notice under the Residence Law), enclosed with the original for comparison;

- One (01) copy of the passport, enclosed with the original for comparison;

- One (01) notarized copy of the household status book issued by a Vietnamese police office, enclosed with the original for comparison;

- One (01) notarized translation of the paper evidencing that the applicant is permitted to reside permanently or indefinitely in the foreign country of residence (for persons specified at Point 2.2.c and under the Public Security Ministrys Circular No. 06/2007/TT-BCA-C11 of July 1, 2007);

- One (01) copy, enclosed with a notarized translation, of the applicants motorcycle title documents such as the motorcycle registration certificate or written certification of motorcycle registration certificate revocation issued by a competent agency of the country of residence, or the driver license (as required by the country of residence, if any).

2. Customs procedures

- Provincial/municipal Customs Departments shall receive customs dossiers for grant of permits to, and management of permits of, persons having a place of residence in a province or city where a customs office is headquartered. An applicant residing in a province or city where a customs office is not available may request the Customs Department of a province or city which is convenient for him/her to grant a permit.

- Customs procedures for motorcycle import or temporary import shall be carried out at border-gate customs offices.

3. Before carrying out exit procedures, persons specified at Points 2.2.c and 2.2.d shall send used motorcycles home from the country where they reside or permanently reside, or work or act as experts.

4. Completing customs clearance procedures for motorcycles, customs offices shall give certification on customs declarations on non-trade import/export and will not grant declaration forms on origin of motorcycles imported or temporarily imported for non-commercial purpose.

III. HANDLING OF VIOLATIONS

All violations of this Circular shall be handled in accordance with current law.

IV. ORGANIZATION OF IMPLEMENTATION

1. This Circular takes effect 15 days after its publication in CONG BAO.

2. Agencies, organizations and individuals entitled to diplomatic privileges and immunities under Joint Circular No. 03/2007/TTLB-BCT-BTC-BNG of October 15, 2007, of the Ministry of Industry and Trade, the Ministry of Finance and the Ministry of Foreign Affairs, guiding the temporary import, import or duty-free purchase in Vietnam, export, re-export, transfer and disposal of essential articles in service of work and daily life of diplomatic missions, consulates and representative offices of international organizations entitled to privileges and immunities in Vietnam when temporarily importing or purchasing duty-free motorcycles, shall comply with this Circular and other relevant documents.

3. The General Director of Customs shall direct directors of provincial/municipal Customs Departments in managing, monitoring and carrying out procedures for motorcycle import and temporary import.

4. Heads of Finance Ministry-attached units, the General Director of Customs and concerned agencies, organizations and individuals shall implement this Circular.