Number: 19 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, February 11, 2014
IT ' S SMART
Import procedures for import, reexport,
Destroyed, car transfer, double-wheel drive.
of the subject of preferable privilege, immunity in Vietnam
Customs Law. 29 /2001/QH10 June 29, 2001 and the Amendment Law, which complements some of the Census Law. 42 /2005/QH11 June 14, 2005;
Export Tax Law Base, Digital Import Tax 45 /2005/QH11 June 14, 2005;
Tax Management Base 78 /2006/QH10 November 29, 2006; Law amended, complements some of the Articles of the Digital Tax Management Law. 21 /2012/QH13 November 20, 2012;
Increased Value Tax Law Base 13 /2008/QH12 03 June 2008; Law amended, compleming some of the provisions of the Value Added Tax Law 31 /2013/QH13 June 19, 2013;
Special consumption Tax Law Base 27 /2008/QH12 November 14, 2008;
The French base for preferable privileges, exemptated for the diplomatic representative body, the consuvage agency and representative body of the international organization in Vietnam August 23, 1993;
The Government of Decree No. 73 /CP on 30 July 1994 of the Government stipulated the implementation of the executive order on the right to preferable, exemption for the agency of diplomatic representation, foreign consugrights agency, and representative body of the international organization in Vietnam;
Base of Protocol 154 /2005/NĐ-CP December 15, 2005, the Government rules out certain Articles of Customs Law on customs procedure, inspection, customs supervision;
Base of Protocol 26 /2009/NĐ-CP March 16, 2009 by the Government Regulation the implementation of some of the provisions of the Special Consumption Tax Law and the Digital Protocol. 113 /2011/ND-CP December 8, 2011 by the Government amended, the addition of some Article of the Digital Protocol 26 /2009/NĐ-CP March 16, 2009 by the Government rules the details of some of the provisions of the Special Consumption Tax Law;
Base of Protocol 87 /2010/NĐ-CP August 13, 2010 the Government rules out the implementation of some of the provisions of the export Tax Law, Import Tax;
Base Decision Base 53 /2013/QD-TTg September 13, 2013 by the Prime Minister on the temporary import, reexport, destruction, transfer of the vehicle, the two-wheel drive of the object's machine-mounted vehicle is entitled to preferable privileges in Vietnam;
Base of Protocol 187 /2013/NĐ-CP November 20, 2013 of the Government regulates the implementation of the Commercial Law on International Wholesale Procurement and Trade, sale, public and transit activities with foreign countries;
Base of Protocol 209 /2013/NĐ-CP December 18, 2013 rules out details and guidelines that implement some of the Increased Value Tax Laws;
Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;
On the recommendation of the Chief Directorate General of Customs,
The Minister of Finance issued a notification of import of import, reexport, destruction, car transfer, two-wheel drive of the subject of the subject's rights to preferable, immunity in Vietnam.
This information regulates the import procedure, reexporting, destruction; transfer, votes, donated (later called a transfer) to the car, two-wheel drive (later called the machine-mounted vehicle) of the object entitled to preferable, exemption at the site. Vietnam.
1. The diplomatic representative body, the consugd agency and the representative body of the international organization based in Vietnam are entitled to preferable, exempt from the international treaties that Vietnam signed or joined by regulation at Articles 8, Article 9, Article 10 of the UN Security Council. Number 73 /CP on 30 July 1994 by the Government.
2. Foreign officials of the diplomatic representative body, consum/consul, officials of the agency's representative body of the international organization based in Vietnam are entitled to preferable, exempt from the international treaties signed by Vietnam. Or join.
3. The technical administrative officer of the diplomatic representative body and the consuvage body is entitled to preferable, exempisable on the principle that goes back between the state of Vietnam and the country; employees of the international organization ' s representative body are based in the country. Vietnam is entitled to preferable, exemption under international treaties that Vietnam signed or joined.
4. The organization, the Vietnamese individual who receives the transfer of the auto-import car of the objects states by 1, 2 and 3 above (below the call for a car buyer).
5. Customs Enforcement.
What? 3. Some regulations on conditions for temporary import, reexport, transfer, vehicle destruction, and more.
1. The specified object at paragraph 1, 2 and 3 Article 2 This message is temporarily imported duty-free, machine-mounted vehicles by race, quantitative, regulatory conditions at paragraph 1, Article 3 and paragraph 1, paragraph 2 Article 4 Decision No. 4 53 /2013/QĐ-TTg.
2. The specified object at paragraph 1, 2 and 3 Article 2 This message is to be temporarily importing the used car car as the property of regulation at paragraph 4 and paragraph 5 Article 4 Decision No. 53 /2013/QĐ-TTg.
3. The specified object at paragraph 1 Article 2 This message is only temporarily imported free of a car tax exemption, the motor vehicle overpowered by regulation at paragraph 2 Article 3 Decision No. 2 53 /2013/QD-TTg when it is written by the Ministry of Foreign Affairs.
4. Import of auto-vehicle duty-free, machine-mounted vehicle for quantitative addition:
a) The specified object at paragraph 1 Article 2 This is only to be able to temporarily import the automobile, the motorcycle is fitted to repleny the amount if the conditional conditions are met at a point a 3 Article 4 Decision No. 4. 53 /2013/QĐ-TTg.
b) The specified objects at paragraph 2 and 3 Article 2 This is only to be temporarily imported to the automobile, the motorcycle is fitted to repleny the quantitative if the conditional conditions meet at a point b 3 Article 4 Decision No. 4 53 /2013/QĐ-TTg.
5. The specified objects at paragraph 1, 2 and 3 Article 2 This Notice is reexported, transferred or destroyed when meeting regulatory conditions at Article 7, 8 and 9 Decision No. 2, respectively. 53 /2013/QĐ-TTg.
6. Before the procedure for reexporting, transfer or destroy cars, motorcycles, the objects stipulated at 1, 2 and 3 Article 2 This message must complete the procedure for the recovery of registration certificates, license plate plates.
The subjects stipulated at paragraph 2 and 3 Article 2 of which must carry out the procedure for the recovery of registration certificates, vehicle plates, reexporting, transfer or vehicle destruction, motorcycle mounted in a period of at least 30 (thirty) days before the end of the year. time of work in Vietnam as proof by the Ministry of Foreign Affairs.
In the absence of a re-export, transfer or destruction of an automobile, the motor vehicle is the subject of the authority to authorize the agency to work on reexporting procedures, transfer or destruction of the vehicle, the agency's confirmation authorship paper. where the object of the business object is to have cleared the car traffic register and is committed to preserving the state of the vehicle at the agency headquarters and completing the procedure for reexporting, transfer, or destruction of the vehicle in accordance with the six-month period from the date of these objects. End of business term.
The objects stipulate at paragraph 1, 2 and 3 Article 2 This information is not transferred to the automobile when the import is used by the specified vehicle at 2 Article 9 Decision No. 9. 53 /2013/QĐ-TTg.
The buyer of the vehicle of the specified objects at paragraph 1, 2 and 3 Article 2 This message must make prescribation, submit the taxes, the prescribed fee in the statute of limitations of the law on taxes, the fee.
What? 4. Records, auto-import procedures for automobile, motorcycle
1. File recommended for a temporary car import, motorcycle attached to:
a) Text-to-car import proposal: 01 main.
b) Proposed by the Ministry of Foreign Affairs (for the specified object at paragraph 2 and 3 Article 2): 01 copies and the main publishing to the object.
c) Single transport or other transport certificates have the equivalent value of 1 copy and 01 copy of the carrier (except for the case of a car import).
d) Registration registration or registration paper circulated by the authorities of the country's authority: 01 translations of the Vietnamese language from the main, with the main order to check, the passport (for the case of importing the automobile's use). It's a moving asset.
A certificate of the agency in Vietnam (for the object stipulated in paragraph 2 and 3 Article 2) of the transfer of the property or transfer from other countries to Vietnam: 1 major.
e) Export car-level planning vehicle, a tax-free motorcycle issued by the Ministry of Foreign Affairs to the Customs Office, for reference.
g) The text agrees to temporarily import the automobile, the Ministry of Foreign Affairs (for example), the Ministry of Foreign Affairs (for the case of overtaking): 01 main.
2. The procedure of issuing a temporary car import vehicle, the motor vehicle of the Customs agency.
a) The responsibility of the subject states at paragraph 1, 2 and 3 Article 2 This message:
1) Prepare to complete the prescribed profile at 1 Article.
.2) The filing of a petition for the entry of a car, a motorcycle attached to the Department of the Provincial Bureau, the city where it is located (for the object specified at 1 Article 2 of this) or where the Agency's object is based. This is the case (for the subject of regulation at paragraph 2 and 3 Article 2).
b) The responsibility of the Department of the Provincial Customs, the city where the recipient of the auto-import paper import paper, motorcycle mount:
b.1) Take on the profile, check the full, validity of the profile and check, target automobile routing standards, motorcycle mount at the automobile level window, the duty-free motorcycle, if fit, the vote receives an answer to the subject of a temporary entry-level proposal object. The vehicle and the implementation of the import certificate during the 5-day period of work since the date of the filing.
If the file is incomplete by regulation then the object guide recommends issuing a completed case of the car to complete the prescribed case.
b.2) Every car car, an imported machine-mounted vehicle is issued 1 .3 copies of the import paper contained 3 copies (according to Type 01: G/2014/NT.OTO/XEMAY-NG issued by this message), the car import paper must specify a name, address, name of a person who imports the vehicle, the label. Vehicle (model), year of production, five production, water production, paint, number of frames, number of machines, engine capacity, vehicle status (car unpassed used/vehicle used) and the deadline of importing, reexporting the vehicle according to business time in Vietnam inscribed on the proof. due to the Ministry of Foreign Affairs (for the regulatory object at paragraph 2 and 3 Article 2). The car import paper is valid for 30 days from the date of the grant.
b.3) After issuing a car import, Customs facility where the certificate of recording content has issued a paper imported into the Car Vehicle Register, a car-free motorcycle (car for automobile, an import vehicle) issued by the Ministry of Foreign Affairs, stamped confirmation and assigned to the object-level proposition, along with the 02 temporary entries (which included 1 Customs-stamped application of the Bureau of Customs) in order to submit to the store as a temporary import procedure.
b.4) Update the information management system of the Directorate General of Customs on automobiles, the vehicle attached to the import of the diplomatic immunity object in Vietnam.
What? 5. Records and procedures for the import of automobiles, motorcycle attached
1. An auto-import profile, motorcycle
a) Car import paper, motorcycle tagged: 02 main copies;
b) Single transport: 1 major (with the suspension of the provincial Bureau of Customs, the city where the parking level is importing cars, motorcycles);
c) Non-trade export/import customs (HQ/2011-PMD): 02 main;
d) The registration of the technical safety quality examination and protection of the imported motor vehicle environment (for automobiles): 01 main;
) Registration of the imported vehicle quality (for machine-mounted vehicles): 01 main;
2. The procedure for importing cars, motorcycles
a) Location as a procedure
A1) The procedure for the import of an automobile made at the Store Customs (where the car is transported from the foreign country to the store). For the arrival of a car importing cars through a road door, the procedure for importing cars at the international store.
A2) The procedure for importing the existing machine gun to the Bureau of Customs at the rule of law.
b) The procedure for import of automobile, motorcycle-mounted vehicles currently in accordance with existing regulations for imported goods is not intended for commercial purposes.
c) The store of the store customs is only common when there is a Technical Safety Quality Certificate and protection of the imported motor vehicle environment (for automobiles), the technical safety quality certificate and the protection of the machine-mounted vehicle environment of the test agency. quality.
d) End of the customs procedure for automobiles, machine-mounted vehicles, the leader of the store Customs Administration confirmed:
d.1) Content "automobile, vehicle attached to import machine" into the right corner of the non-commercial export/import customs customs (HQ/2011-PMD);
d.2) The result of the auto-import procedure, the motorcycle attached to the 02 version of the car import paper.
Pay for a temporary import of 1-vehicle import vehicle import and 01 HQ/2011-PMD (the affidavit) to make registration procedures for car traffic and 01 copies from the main copy (the affidavit) signed, stamped the report of the store customs Bureau. income and stamp for "re-export or transfer under the rule of law" to make the procedure for re-export or transfer by regulation; copy of the import-import permit, the confirmed affidavit of the Bureau of Deposing Customs for Customs Enforcement province, the city where the paper level is imported to track, manage and transmit information about the temporary entry of the car to the Directorate General of Customs to manage the vehicle. Centralized information, not issued a source of origin for cars, an imported machine.
What? 6. File, auto-export procedure, motorcycle mount
1. Car reexporting car, motorcycle attached
a) Text-export proposal: 01 confirmed by the agency in Vietnam.
b) The text of the Ministry of Foreign Affairs (State of the State of the State of the State or Local Affairs Department where there is the Consul General) on the re-export of the vehicle: 01 Main.
c) The circulation of the vehicle importing the vehicle (the affidavit) is marked for "re-entry or transfer under the rule of law": 01 confirmed copy of the Temporary Entrance Customs Service.
d) Registration recall, car license plate number, car-mounted vehicles issued by the Public Security Agency: 01.
The confirmed border of the state agency has jurisdiction over automobile vehicles, accident vehicles, natural disasters or the objective cause of non-continuing technical reasons: 01 main (for the specified case at paragraph 3 Article 7 Decision No. 7) 53 /2013/QĐ-TTg).
2. The procedure for reexporting cars, motorcycles
a) The procedure for reexporting of automobiles, motorcycles is made at the store of the store Customs.
b) Based on the specified profile at paragraph 1 This, the store Customs Administration performs the procedure for reexporting as a current rule for export goods is not intended for commercial purposes. In case, suspicion of an importer of the prescribed code at point c, paragraph 1 This requires the arrival of the store for the arrival of the store for the temporary admission of the vehicle. For the five-day period since the date of the Reexport of the Export Customs Service, the Office of the Porter Customs has been responsible for the temporary export of the car responsible for providing information to the Department of the Recycling Vehicle Customs.
c) The end of the re-export procedure, the Bureau of Export Customs, where the vehicle is reexporting cars, the motor vehicle has a notification text and the copy of the re-export of the car has completed customs procedures for the Department of Provincial Customs, the city where the deposit is imported. car to make a prescribed car import license bar.
What? 7. Profile, procedure and policy of car transfer tax transfer
1. The procedure of transfer of transfer and transfer procedures performed at the Provincial Bureau of Customs, the city where the vehicle is importing the car
2. File offer transfer certificate
a) For the motor vehicle
The proposed document was transferred to 01.
b) For personal cars
b.1) The text offer transfer of the vehicle: 01 confirmed the body of the agency in Vietnam; or the Agency's transfer offer (for the case of the specified object at paragraph 2 and 3 Article 2 This is authorized by the object). It's the agency that works for the car transfer procedure.
b.2) Proposed by the Ministry of Foreign Affairs (for the specified object, at paragraph 2 and 3 Article 2): 01 validation of the agency where the work object and the main publishing object for the reference.
b.3) The text of the Ministry of Foreign Affairs (State Department of the State of the State or Local Affairs Department where there is a Consulate based) on the transfer of the vehicle: 01 main.
b.4) The authorization paper for the agency where the work object as the vehicle transfer procedure: 01 main.
c) Registration recall, license plate number of cars issued by the Public Security Agency: 01.
d) The declaration of a temporary import of the vehicle (the affidavit) stamped on the "re-entry or transfer under the rule of law": 1 confirmed copy of the Temporary Entrance Customs Service.
e) The publication of the export of non-commercial export/import (HQ/2011-PMD): 02 major copies.
3. Head of transfer paper
a) The responsibility of the subject states at paragraph 1, 2 and 3 Article 2 This message:
1) Prepare to complete the prescribed profile at paragraph 2 This.
A.2) The filing of the proposed car transfer license issued at 2 This Article for the Bureau of Provincial Customs, the city where the vehicle's entry was issued.
b) The responsibility of the Bureau of the Provincial Customs, the city where the recipient of the car transfer certificate is issued:
b.1) Take on the case, check the full, validity of the profile and check, the reference to the specified transfer condition at Article 9 Decision No. 9. 53 /2013/QD-TTg If it is appropriate, the vote receives an answer to the subject of the assignment of the transfer paper and the implementation of the transfer paper issued in the 5-day period of work since the date of the filing.
If the file is incomplete by regulation then the subject guide offers transfer of the transfer paper to complete the prescribed profile.
In case, suspicion of an importer is prescribed at the point, paragraph 2 of which requires the arrival of the store Customs for the temporary import of the vehicle to provide information about the imported statement. For the five-day period since the date of the Reexport of the Export Customs Service, the Office of the Porter Customs has been responsible for the temporary export of the car responsible for providing information to the Department of the Recycling Vehicle Customs.
b.2) Each of the imported cars was issued 1 1 transfer paper of 3 copies (according to Model 02: G/2014/CN-OTO-NG issued by this message), the transfer paper must be specified: Agency name, address (for organ vehicle); surname, address (for personal vehicles). staff) of the transfer object and the recipient of the transfer recipient; number, date of the import paper, the import-to-import, vehicle brand, vehicle life (model), five production, production water, paint, number of frames, number of machines, engine capacity.
b.3) After issuing the transfer of the vehicle, the subject of the request to grant a transfer of 2 copies to the object stipulated at 1, 2 and 3 saves 1, and gives the object a transfer of 1 to 1 to make the transfer procedure.
b.4) Update information on the General Administration's management software system for automobile vehicles, the vehicle attached to the import of the diplomatic immunity object.
4. transfer procedure
a) The specified object at paragraph 1, 2, and 3 Article 2 This information is published by 2 non-commercial export goods (HQ/2011-PMD).
b) The responsibility of the Bureau of the Provincial Customs, the city where the car transfer paper level:
b1) The car transfer paper base, the customs statement stipulated at the point ... paragraph 3, point a 4 This and the reference to the vehicle reality for the execution of the transfer procedure (including tax calculation, the prescribed tax rate at paragraph 5 This, minus the case) They ' re buying cars; they ' re giving it to them, and they ' re going to be subject to regulation at 1, 2 and 3 Articles 2. In the 10-day period since the date of the adoption of the car transfer permit, the Bureau of Customs, the city has completed the procedure.
b2) Pay 1 HQ/2011-PMD (affidavit) and tax receipt for subject as a transfer procedure or the authorized person to manually transfer the vehicle under the rule of law to make the registration procedures circulated; or record a copy Payment of money into the state budget by cash or cheque through the state treasury (which has the confirmation of the state treasury that has received the money) or the mandate from the bank from the object as the vehicle transfer procedure or the authorized procedure. I'll make a deal with the law.
b3) Implementers the prescribed car import paper liquidity.
5. Tax policy on the transfer vehicle:
The import tax base is tax value, tax rate and rate at the time of the transfer, namely:
a) The timing of the transfer: In accordance with regulation at point c, paragraph 4 Article 9 Decision No. 53 /2013/QĐ-TTg.
b) Tax value: Done by regulation at paragraph 1 Article 20 Digital 205 /2010/TT-BTC December 15, 2010 by the Treasury Department Guide 40 /2007/NĐ-CP March 16/03/2007 The government provides for the identification of customs values for export goods, imports.
c) The tax rate:
c1) For cars from 15 seats down (including driving): Apply to the level of vehicle import import tax passed using the regulation at the No. 1 Decision 36 /2011/QĐ-TTg June 29, 2011 of Prime Minister and Decision No. 24 /2013/QĐ-TTg 03/05/2013 amendment, add 1 Article 1 Decision No. 1 36 /2011/QĐ-TTg June 29, 2011, on the issue of the 15-seat passenger car import tax, it has been used.
c2) For cars from 16 seats or higher (including driving): Apply to a car tax rate from 16 or more seats used at the preferable Import Tax Schedule in effect at the time of the transfer.
What? 8. Consumer car destruction, motorcycle
1. Before the car destroy, the specified object at paragraph 1, 2 and 3 This information has a text message of the Department of the Provincial Customs, the city where the auto-import site, the motorcycle, the text must be specified, the name of the person who is entering the vehicle, the number, the date, five of the imported papers and the temporary admission of the car.
2. The procedure for the destruction of the vehicle is currently defined by the Ministry of Environment Resources.
3. The provincial Customs Service, the city where the automobile/car entry level is attached to the destroy Border Base (main map) by the regulation of the Ministry of Natural Resources and Environment with vehicle-related information (the entry paper, the opening note and regulatory conditions). Article 8 Decision No. 8 53 /2013/QD-TTg ) to make the payment of the auto-import car, the prescribed motorcycle.
What? 9. The organization performs
1. The Secretary General performs control, managing relevant information for the temporary import of the automobile, the object's motorcycle is entitled to preferable, exemption in Vietnam under the principle of control, centralized information management.
The United States Department of Customs presided over the construction of the information management system for automobiles, with the vehicle attached to the import of the foreign-exempt treatment object in Vietnam.
2. Department of Customs Enforcement, city where car import licenses, motorcycle mount/where the import procedure is responsible for carrying out the login, transmission of data on automobiles, vehicle-to-import vehicles, reexporting, transfer, dissipation in guidance. of the General Directorate of Customs;
3. The General Directorate of Customs is responsible for receiving data released by the Bureau of Provincial Customs, the city of transmission, carrying out control, management of the focus of relevant information;
4. The quarterly periodic or breakthrough of the General Office of Customs is responsible for coordination with the State Department of State-Ministry of Foreign Affairs, Road Traffic Police Department-Rail, Ministry of Public Security, exchange of information related to the temporary import of automobile, vehicle and vehicle. attached to the object's machine enjoyed preferable, exemption in Vietnam; car-car cases, machine-mounted vehicles too long to import and export or destroy vehicles.
5. Director General of the Directorate General of the Customs Administration of the Department of the Customs of the Provinces, the city is responsible for the organization of management, tracking and implementation of the provision of regulation in this Information. In the course of execution, if there is an entangrium, the offer reflects in time the Finance Ministry (through the General Administration) for guidance, direction.
What? 10. The effect of execution
1. This message has been in effect since March 28, 2014.
2. Repeal the regulation content at No. 02 /2001/TT-TCHQ October 29, 2001, of the Directorate General of Customs and automobile management, the object's motorcycle is entitled to preferable diplomatic immunity.
3. The execution process, if the relevant documents that are shown at this message are modified, added or replaced, the new text can be implemented since the new text date is in effect.
Đỗ Anh Tuan