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PRIME MINISTER |
SOCIALIST REPUBLIC OF VIETNAM |
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No. 14/2021/QD-TTg |
Hanoi, March 26, 2021 |
Pursuant to the Law on Government Organization dated June 19, 2015 and the Law dated November 22, 2019 on Amendments to the Law on Government Organization and the Law on Local Government Organization;
Pursuant to the Ordinance on privileges and immunities relating to diplomatic missions, consular offices and representative offices of international organizations in Vietnam dated August 23, 1993;
Pursuant to the Ordinance on privileges and immunities relating to diplomatic missions, consular offices and representative offices of international organizations in Vietnam dated August 23, 1993;
Pursuant to the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 elaborating the Law on Export and import duties;
Pursuant to the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018 elaborating some Articles of the Law on Foreign Trade Management;
At the request of the Minister of Finance;
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1. Amendments to Article 4:
“Article 4. Conditions for duty-free temporary import of motor vehicles and motorcycles (hereinafter referred to as “vehicles")
1. The entities mentioned in Clause 1 Article 2 of this Decision may temporarily import vehicles without paying import duty, excise duty and VAT on vehicles in accordance with relevant tax laws after being granted temporary import quota in the quota book for duty-free goods (hereinafter referred to as “quota book”) by the Ministry of Foreign Affairs.
2. The entities mentioned in Clause 2 and Clause 3 Article 2 of this Decision may temporarily import vehicles without paying import duty, excise duty and VAT in accordance with relevant tax laws if the following conditions are fulfilled:
a) The entity mentioned in Clause 3 Article 2 of this Decision has worked at the diplomatic mission, consular office, or representative office of a international organization in Vietnam and is granted diplomatic immunity and privileges for at least 18 months from the day on which the he/she is issued with the ID card by the Ministry of Foreign Affairs and the remaining term of office in Vietnam is at least 12 months according to the ID card issued by the Ministry of Foreign Affairs;
b) The entity mentioned in Clause 3 Article 2 of this Decision has worked at the diplomatic mission, consular office, or representative office of a international organization in Vietnam and is granted diplomatic immunity and privileges for at least 12 months from the day on which the he/she is issued with the ID card by the Ministry of Foreign Affairs and the remaining term of office in Vietnam is at least 09 months according to the ID card issued by the Ministry of Foreign Affairs;
c) He/she has been granted temporary import quota by the Ministry of Foreign Affairs in the quota book as prescribed by law.
In case the successor wishes to temporarily import another vehicle, the Ministry of Foreign Affairs will only grant temporary import quota in the quota book after the customs authority issues a notification that the predecessor has completed procedures for re-export or destruction of the vehicle or the vehicle buyer has completed procedures for transfer of the vehicle from the predecessor.
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. In case any of the entities mentioned in Clauses 1, 2 and 3 Article 2 of this Decision temporarily imports a vehicle or receives a vehicle from another entity enjoying diplomatic immunity and privileges in Vietnam, the vehicle owner shall submit documents proving the vehicle ownership as instructed by the Ministry of Finance to the customs authority while applying for the permit for temporary import of the vehicle.
4. An entity mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision may temporarily import vehicles duty-free to replenish the quantity in the following cases:
a) The entity mentioned in Clause 1 Article 2 of this Decision, after re-export procedures are completed, destroys or transfers the motor vehicle or motorcycle, or transfers the motor vehicle;
b) The entity mentioned in Clause 2 and Clause 3 Article 2 of this Decision, after re-export procedures are completed or the vehicle is destroyed due to an accident, natural disaster or technical problem, still has at least 09 months of remaining term of office in Vietnam of (according to the ID card issued by the Ministry of Foreign Affairs) from the day on which the re-export procedures are complete or the vehicle is destroyed.
5. In case an entity mentioned in Clause 1, Clause 2 or Clause 3 Article 2 of this Decision temporarily imports a used motor vehicle from a foreign country or temporarily imports a motor vehicle as a movable asset, regulations on import of used motor vehicles in the Government's Decree No. 69/2018/ND-CP dated May 15, 2018 elaborating some Articles of the Law on Foreign Trade Management must be complied with.
6. Temporary import of used motorcycles is not permitted.”
2. Amendments to Clause 2 of Article 5:
“2. Obligations of the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision:
a) The entities mentioned in Clause 1, Clause 2 and Clause 3 of this Decision have the obligations to use the temporarily imported vehicles for proper purposes and comply with applicable laws of Vietnam; may not authorize the use of vehicles bearing diplomatic license plates or foreign plates to the entities that are not granted diplomatic immunity and privileges. Contracts to hire Vietnamese drivers shall be concluded in accordance with regulations of law;
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In case the motor vehicle cannot be re-exported, transferred or destroyed in time or the motorcycle cannot be re-exported or destroyed in time, the entity mentioned in Clause 2 or Clause 3 Article 2 of this Decision shall authorize their workplace to complete procedures for re-export or destruction of the motor vehicle or motorcycle or procedures for transfer of the motor vehicle. The authorization letter shall specify that the vehicle is stored as is by the authorized party. The authorized party shall complete the procedures for re-export or destruction of the motor vehicle or motorcycle or procedures for transfer of the motor vehicle.
3. Amendments to Article 9:
Article 9. Transfer of temporarily imported motor vehicles
1. Use period of motor vehicles:
a) The entity mentioned in Clause 1 Article 2 of this Decision has used the vehicle for at least 24 months from the issuance date of the registration certificate, license plate;
b) The entity mentioned in Clause 2 and Clause 3 Article 2 of this Decision:
Has used the vehicle for at least 12 months from the issuance date of the registration certificate, license plate; reaches the end of his/her term of office in Vietnam or is reassigned before the expiration of his/her term of office in Vietnam.
2. The entity mentioned in Clause 1, Clause 2 or Clause 3 of this Article may transfer the vehicle to another entity enjoying diplomatic immunity and privileges in Vietnam or another entity in Vietnam if at the time of transfer the technical safety and environmental safety certificate of the vehicle is still unexpired or the vehicle has been certified as roadworthy by an vehicle registration authority.
3. When an entity mentioned in Clause 2 or Clause 3 Article 2 of this Decision transfers the vehicle, his/her workplace shall send a diplomatic note to the Ministry of Foreign Affairs (Directorate of State Protocol) that the entity will not temporarily import any motor vehicle duty-free to replace the vehicle being transferred during the remaining term of office in Vietnam.
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a) Taxes and charges on imported used vehicles prescribed by regulations of law on taxes and fees shall be applied when registering the customs declaration for completing vehicle transfer procedures.
b) Buyers of vehicles of the entities mentioned in Clauses 1, 2 and 3 of this Article shall declare and pay taxes and charges (if any) as prescribed by law.
5. Procedures for transfer of motor vehicles:
a) The entities mentioned in Clause 1, 2 and 3 Article 2 of this Decision shall complete procedures for withdrawal of the certificate of vehicle registration and license plate; send a notification of the vehicle transfer to the Ministry of Foreign Affairs (Directorate of State Protocol) and the customs authority.
b) Buyers of vehicles of the entities mentioned in Clauses 1, 2 and 3 of this Article shall declare and pay taxes and charges (if any) in accordance with regulations of law on import duty, VAT, excise duty, fees and charges.
c) The customs authority shall carry out vehicle transfer procedures and notify the completion of vehicle transfer procedures to the entities mentioned in Clauses 1, 2 and 3 Article 2 of this Decision, the Ministry of Public Security (Traffic Police Directorate) and the Ministry of Foreign Affairs (Directorate of State Protocol).”
4. Addition of Article 9a after Article 9:
“Article 9a. Management of motor vehicles that are imported duty-free by entities enjoying diplomatic immunity and privileges and sold, gifted or donated to other organizations and individuals in Vietnam without completion of transfer procedures prescribed by law
1. Motor vehicles that are imported duty-free by entities enjoying diplomatic immunity and privileges, sold, gifted or donated to other organizations and individuals in Vietnam without completion of transfer procedures prescribed by law and on the list of vehicles notified by the Ministry of Finance (hereinafter referred to as “untransferred vehicles”). To be specific:
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) Vehicles of the individuals mentioned in Clause 2 and Clause 3 Article 2 of this Decision are on the list complied and submitted by their workplaces to the Ministry of Foreign Affairs of Vietnam. The list shall specify that these individuals’ term of office in Vietnam have ended and that their workplaces are not authorized to transfer, re-export or destroy these vehicles.
2. The person who is managing, using the vehicle shall complete procedures for withdrawal of the registration certificate, license plate and procedures for vehicle transfer in accordance with this Decision, regulations of the Ministry of Finance and the Ministry of Public Security.
3. The Ministry of Finance shall:
a) Provide instructions on handling untransferred vehicles specified in Clause 1 of this Article;
b) Compile and provide the list of motor vehicles temporarily imported duty-free by entities enjoying diplomatic immunity and privileges before the effective date of the Prime Minister’s Decision No. 10/2018/QD-TTg dated March 01, 2018;
c) Pursuant to applicable regulations, provide instructions and request customs authorities to complete vehicle transfer procedures specified in Clause 1 of this Article; and not to monitor and manage vehicles for which transfer procedures have been completed as per regulations;
d) Send the list of untransferred vehicles mentioned in Clause 1 of this Article to the Ministry of Foreign Affairs, the Ministry of Public Security and the Ministry of Transport;
dd) Request the Ministry of Foreign Affairs to hand over the list of vehicles that are no longer under management of customs authorities mentioned in Point c of this Clause.
4. The Ministry of Foreign Affairs shall:
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) Send the Ministry of Finance (General Department of Customs) the list of untransferred vehicles mentioned in Clause 1 of this Article and the list of vehicles of diplomatic missions in Vietnam that have been closed;
c) Send the list of vehicles that are no longer under management of customs authorities mentioned in Point dd Clause 3 of this Article to the diplomatic missions;
d) Cooperate with the Ministry of Finance (General Department of Customs) in handling these vehicles.
5. The Ministry of Public Security shall:
a) Review information about holders of certificates of vehicle registration of the untransferred vehicles and inform the Ministry of Finance;
b) Request traffic police authorities to take actions against violations; control the traffic; register vehicles; investigate road accidents; handle violations when finding vehicles on the list of untransferred vehicles notified by the Ministry of Finance in public road.
In case the vehicle manager or user is able to prove the origin of the vehicle (documents proving ownership of the vehicle or lawful origin of the vehicle), instruct him/her to complete procedures for withdrawal of the registration certificate, license plate at the police authority and complete vehicle transfer procedures at the Customs Department of the province;
c) Cooperate with the Ministry of Finance in handling these vehicles.
6. The Ministry of Transport shall:
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) Instruct vehicle managers and to complete procedures for withdrawal of the registration certificate, license plate at the police authority and complete vehicle transfer procedures at the Customs Department of the province;
c) Cooperate with the Ministry of Finance in handling these vehicles.
7. Vehicle transfer documentation:
a) The customs declaration using the form provided by the Minister of Finance;
b) The decision on withdrawal of the vehicle registration certificate and license plate issued by the police authority 01 original copy;
c) Other documents relevant to the transferred vehicle (if any).”
1. This Decision comes into force from May 15, 2021.
2. The Prime Minister’s Decision No. 10/2018/QD-TTg dated March 01, 2018 is abrogated.
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Ministers, Heads of ministerial agencies, Heads of Governmental agencies, Presidents of the People’s Committees of provinces, relevant organizations and individuals are responsible for the implementation of this Decision.
PP THE PRIME MINISTER
DEPUTY PRIME MINISTER
Pham Binh Minh