|
PRIME
MINISTER
--------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
|
|
No.
53/2013/QD-TTg
|
Hanoi,
September 13, 2013
|
DECISION
ON THE TEMPORARY IMPORT FOR RE-EXPORT, DESTRUCTION, AND
TRANSFER OF VEHICLES OF THE ENTITIES ENJOYING DIPLOMATIC IMMUNITY AND
PRIVILEGES IN VIETNAM
Pursuant to the Law on
Government organization dated December 25, 2001;
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. 12/2006/ND-CP dated January 23, 2006, detailing the implementation
of the Law on Trade applicable to international goods trade and the activities
of agents, trading, processing, and transiting of goods with foreign partners;
At the request of the Minister
of Finance;
The Prime Minister promulgates a
Decision on the temporary import for re-export, destruction, and transfer of
vehicles of the entities enjoying diplomatic immunity and privileges in
Vietnam,
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GENERAL PROVISIONS
Article 1.
Scope of regulation
1. This Decision deals with the
temporary import for re-export, destruction, and transfer of motor vehicles and
motorcycles (hereinafter referred to as vehicles) of the
entities enjoying diplomatic immunity and privileges in Vietnam.
2. Vehicles of the entities
enjoying diplomatic immunity and privileges in Vietnam are the vehicles serving
the operation of diplomatic missions, consular offices, representative offices
of international organizations in Vietnam that are given diplomatic immunity
and privileges.
Article 2.
Subjects of application
1. The diplomatic missions,
consular offices and representative offices of international organizations in
Vietnam that are given diplomatic immunity and privileges according to the
International Agreements to which Vietnam is a signatory as prescribed in
Article 8, Article 9, and Article 10 of the Government's Decree No. 73/CP dated
July 30, 1994;
2. The diplomats of diplomatic
missions, the consular officers of consular offices, the officials of
representative offices of international organizations in Vietnam that are given
diplomatic immunity and privileges according to the International Agreements to
which Vietnam is a signatory.
3. Technical coordinators of diplomatic
missions and consular offices that are given diplomatic immunity and privileges
on the principle of reciprocity between Vietnam’s Government and the home
country; officials of representative offices of international organizations in
Vietnam that are given diplomatic immunity and privileges according to the
International Agreements to which Vietnam is a signatory.
4. The organizations and
individuals that buy vehicles of the entities mentioned in Clause 1, Clause 2
and Clause 3 of this Article (hereinafter referred to as vehicle buyer).
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Article 3.
Categories and quantity of duty-free temporary import of vehicles
1. The entities mentioned in Clause
1, Clause 2 and Clause 3 Article 2 of this Decision may temporarily import
vehicles duty-free in accordance with the categories and quantity specified in
Appendix I, Appendix II, and Appendix III to this Decision.
2. The Ministry of Foreign Affairs
shall consider the reasonable demands put forward by the entities in Clause 1
Article 2 of this Decision, and request the Prime Minister to permit the
duty-free temporary import of vehicles that exceeds the limit in Appendix I to
this Decision.
Article 4.
Conditions for duty-free temporary import of vehicles
1. The entities mentioned in Clause
1 Article 2 of this Decision may temporarily import vehicles duty-free in
accordance with the categories and quantity in Appendix I to his Decision after
being issued with the duty-free vehicle import quota book (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:
a) Every entity mentioned in Clause
2 Article 2 of this Decision may temporarily import 01 motor vehicle duty-free
(the head of the diplomatic missions may temporarily import 02 motor vehicles
duty-free) and 01 motorcycle according to Appendix II to this Circular if they
have worked at the diplomatic mission, consular office, or representative
office of a international organization in Vietnam, which enjoys diplomatic
immunity and privileges, for at least 18 months from the day on which the
entity is issued with the ID card by the Ministry of Foreign Affairs, and still
work in Vietnam for at least 12 months (according to the ID card issued by the
Ministry of Foreign Affairs).
a) Every entity mentioned in Clause
3 Article 2 of this Decision may temporarily import 01 motor vehicle, 01 motorcycle
duty-free according to Appendix III to this Circular if they have worked at the
diplomatic mission, consular office, or representative office of a
international organization in Vietnam, which enjoys diplomatic immunity and
privileges, for at least 12 months from the day on which the entity is issued
with the ID card by the Ministry of Foreign Affairs, and still work in Vietnam
for at least 09 months (according to the ID card issued by the Ministry of
Foreign Affairs).
3. The entities 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:
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b) The entities in Clause 2 and
Clause 3 Article 2 of this Decision fail to use the vehicles after the
re-export procedure is complete or the vehicles are destroyed due to accidents,
disasters, or technical problems, and still work in Vietnam for at least 09
months (according to the ID card issued by the Ministry of Foreign Affairs)
from the day on which the re-export procedure is complete or the vehicles are
destroyed.
4. The entities mentioned in Clause
1, Clause 2 and Clause 3 Article 2 of this Decision may temporarily import vehicles
within the prescribed categories and quantity, and satisfy the conditions
below:
a) A certificate of asset move to
reassignment from another country to Vietnam is obtained.
b) Papers proving vehicle ownership
are presented.
c) The certificate of technical
quality, safety, and environment protection of imported motor vehicles is
obtained.
d) The wheel is on the left.
5. Where the entities mentioned in
Clause 1, Clause 2 and Clause 3 Article 2 of this Decision import used motor
vehicles, they must comply with regulations on the import of used motor vehicles
in the Government's Decree No. 12/2006/ND-CP dated January 23, 2006, detailing
the implementation of the Law on Trade applicable to international goods trade
and the activities of agents, trading, processing, and transiting of goods with
foreign partners and relevant guiding documents. Used motorcycles may not be
imported.
Article 5.
Rights and obligations of the entities mentioned in Clause 2 and Clause 3
Article 2 of this Decision
1. The entities mentioned in Clause
1, Clause 2 and Clause 3 Article 2 of this Decision are entitled to:
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b) Be issued with a quota book;
temporarily import, export, destroy, transfer vehicles; be issued with the
certificate of vehicle registration and license plate; apply for vehicle
registration.
2. The entities mentioned in Clause
1, Clause 2 and Clause 3 Article 2 of this Decision are obligated to:
a) The entities mentioned in Clause
1, Clause 2 and Clause 3 of this Decision are obligated to use the vehicles for
proper purposes and comply with current Vietnam’s Law; may not delegate the
rights to use vehicles bearing diplomatic license plates or foreign plates to
the entities that are not given diplomatic immunity and privileges. The
contracts to hire Vietnamese drivers shall comply with regulations of the
Ministry of Foreign Affairs.
b) The entities mentioned in Clause
2 and Clause 3 Article 2 of this Decision shall re-export, destroy, or transfer
the vehicles temporarily imported in accordance with current Vietnam’s law
before the expiration of term of office in Vietnam.
Chapter 2.
SPECIFIC PROVISIONS
Article 6.
Procedure for issuing the quota book; procedure for duty-free temporary import
of vehicles; procedure for issuance of the certificate of vehicle registration
and license plate; procedure for vehicle registration; procedure for
confiscation of the certificate of vehicle registration, license plate;
procedures for re-exporting, transferring, and destroying vehicles.
1. Vehicles shall be temporarily
imported in the following order:
a) Issue a quota book and ID card
to the entity mentioned in Clause 1, Clause 2 or Clause 3 Article 2 of this
Decision.
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c) Issue the certificate of vehicle
registration and license plate to the entity.
d) Grant the vehicle registration
and issue the vehicle registration book to the entity.
2. Vehicles shall be re-exported,
transferred, destroyed in the following order:
a) Confirm the re-export, transfer,
and destruction of the vehicle of the entity.
b) Revoke the license plate and the
certificate of vehicle registration of the entity;
c) Re-export or transfer the
vehicle;
d) Destroy the vehicle.
3. Pursuant to current law,
international practice, and the principle of reciprocity between Vietnam and
other countries:
a) The Ministry of Foreign Affairs
shall provide guidance on the procedures for issuing quota books and ID cards
to the entities enjoying diplomatic immunity and privileges in Vietnam, confirm
the re-export, transfer, and destruction of vehicles of the entities mentioned
in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision.
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c) The Ministry of Public Security
shall provide guidance on the procedures for issuing and revoking the
certificate of vehicle registration and license plate of the entities mentioned
in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision. The certificate
shall specify its expiration date, which corresponds to the entities’ term of
office.
d) The Ministry of Transport shall
provide guidance on the procedures for inspection of quality, technical and
environmental safety of imported motor vehicles, the procedures for issuing
vehicle registration books to the entities mentioned in Clause 1, Clause 2 and
Clause 3 Article 2 of this Decision.
dd) The Ministry of Natural
Resources and Environment shall provide guidance on the procedure for vehicle
destruction.
Article 7.
Conditions for re-exporting vehicles
1. The entities mentioned in Clause
1, Clause 2 and Clause 3 Article 2 of this Decision no longer need to use their
vehicles and wish to re-export them.
2. The entities mentioned in Clause
2 and Clause 3 Article 2 of this Decision resigns from office in Vietnam.
3. The vehicles are damaged due to
accidents, natural disasters or objective technical issues that cannot be used,
but the entities fail to destroy them.
Article 8.
Conditions for destructing vehicles
1. The entities mentioned in Clause
1, Clause 2 and Clause 3 Article 2 of this Decision no longer need to use their
vehicles and wish to destroy them.
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3. The vehicles are damaged due to
accidents, natural disasters or objective technical issues that cannot be used,
but the entities fail to re-export them.
Article 9.
Conditions for transferring vehicles
1. Use period of vehicles:
a) The
entities mentioned in Clause 1 Article 2 of this Decision have used the
vehicles for at least 24 months.
b) The entities mentioned in Clause
2 and Clause 3 Article 2 of this Decision:
- Have used the vehicles for at
least 12 months, or
- Have resigned from office in
Vietnam or been reassigned before the expiration of term of office in Vietnam.
The use period of a vehicle begins
on the issuance date of the certificate of vehicle registration by the Ministry
of Public Security.
2. Where temporarily imported motor
vehicles are used motor vehicles:
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3. When an entity mentioned in
Clause 2 or Clause 3 Article 2 of this Decision transfer the vehicle, the
workplace shall send a diplomatic note to the Ministry of Foreign Affairs
(Directorate of State Protocol) that the entity will not import any vehicle
duty-free to replace the vehicle being transferred during the remaining term of
office in Vietnam.
4. Policies on vehicles being
transferred in Vietnam:
a) The motor vehicles with 15 seats
or fewer (including the driver’s seat) shall apply the effective tax rate on
imported used motor vehicles imposed by the Prime Minister.
b) For the motor vehicles with 16
seats or more (including the driver’s seat):
the basis for calculating the
import tax is the dutiable values, tax rate, and exchange rate when the motor
vehicle is transferred, in particular:
- The dutiable value is the
residual use value based on the use period in Vietnam (from the date of import
written on the customs declaration to the date of transfer) and the value
declared when registering for the customs declaration. If the declared value when
registering the customs declaration is lower than the price in the price
database at that time, the dutiable values is determined based on the residual
use value according to the use period in Vietnam and the price in the price
database.
- The rate of tax on motor vehicles
with 16 seats or more in the preferential import tax table, which is in effect
on the date of transfer, shall apply.
c) The date of transfer in the
cases mentioned in Point a and Point b Clause 4 of this Article is:
- The day on which the use purpose
of the vehicle is changed by the entity mentioned in Clause 1 Article 2 of this
Article, according to the transaction papers between the buyer and the seller.
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d) The persons that buy vehicles
from the entities in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision
shall declare, pay taxes and fees as prescribed.
dd) Motorcycles must not be
transferred in Vietnam.
Article 10.
Responsibilities of relevant authorities
1. The Ministry of Foreign Affairs
shall:
a) Disseminate this Decision among
diplomatic missions, consular offices, and representative offices of
international organizations in Vietnam that are given diplomatic immunity and
privileges, and the person workings in such organizations who are given
diplomatic immunity and privileges in Vietnam.
b) Take charge and cooperate with
the Ministry of Finance, the Ministry of Public Security, the Ministry of
Industry and Trade, and the Ministry of Transport in making the form of the
quota book, develop the database and web portals to monitors the vehicles of
the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this
Decision.
c) Take charge and cooperate with
the Ministry of Finance in considering allowing the entities mentioned in
Clause 1 Article 2 of this Decision to temporarily import vehicles duty-free
beyond the limits in Appendix I to this Decision.
d) Based on the duration of
assignment in Vietnam of the entities mentioned in Clause 2 and Clause 3
Article 2 of this Decision, (written on the ID cards issued by the Ministry of
Foreign Affairs), the Ministry of Foreign Affairs shall cooperate with
diplomatic missions, consular offices, representative offices of international
organizations in Vietnam that are given diplomatic immunity and privileges in
requesting the entities to re-export, destroy or transfer the vehicles
temporarily imported before the expiration of their term of office in Vietnam.
dd) Provide guidance and monitor
the Vietnamese people that sign driver’s contract with the entities mentioned
in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision.
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a) Take charge and cooperate with
the Ministry of Finance in providing guidance on customs procedures for
temporary import, re-export, transfer of vehicles, and tax policies on the
vehicles transferred in Vietnam.
b) Cooperate with the Ministry of
Foreign Affairs, the Ministry of Industry and Trade, the Ministry of Public
Security, the Ministry of Transport in making the form of the quota book.
c) Cooperate with the Ministry of
Foreign Affairs in considering allowing the entities mentioned in Clause 1
Article 2 of this Decision to temporarily import vehicles duty-free beyond the
limits in Appendix I to this Decision.
d) Implement relevant regulations
in this Decision.
3. The Ministry of Industry and
Trade shall:
a) Cooperate with the Ministry of
Finance in providing guidance on customs procedures for temporary import,
re-export, transfer of vehicles, and tax policies on the vehicles transferred
in Vietnam.
b) Cooperate with the Ministry of
Foreign Affairs, the Ministry of Finance, the Ministry of Public Security, the
Ministry of Transport in making the form of the quota book.
c) Implement relevant regulations
in this Decision.
4. The Ministry of Public Security
shall:
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b) Cooperate with the Ministry of
Foreign Affairs, the Ministry of Finance, the Ministry of Industry and Trade,
the Ministry of Transport in making the form of the quota book.
c) Implement relevant regulations
in this Decision.
5. The Ministry of Transport shall:
a) Shall provide guidance on the
inspection of quality, technical and environmental safety of imported motor
vehicles, and inspection of motor vehicles of the entities mentioned in Clause
1, Clause 2 and Clause 3 Article 2 of this Decision and vehicle buyers.
b) Not issue the certificate of
technical and environmental safety to the entities mentioned in Clause 2 and
Clause 3 Article 2 of this Decision of when they resigns from office in Vietnam
without following the procedure for re-exporting or destructing or transferring
the vehicles (according to the time written on the certificate of vehicle
registration issued by the Ministry of Public Security).
c) If the certificate of technical
and environmental safety is not issued to the mentioned in Clause 1, Clause 2
and Clause 3 Article 2 of this Decision, the Ministry of Transport shall notify
the Ministry of Foreign Affairs and the Ministry of Finance (the General
Department of Customs) in writing for cooperation.
d) Cooperate with the Ministry of
Foreign Affairs, the Ministry of Finance, the Ministry of Public Security, and
the Ministry of Industry and Trade in making the form of the quota book.
dd) Implement relevant regulations
in this Decision.
6. The Ministry of Natural Resources
and Environment shall:
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b) Implement relevant regulations
in this Decision.
Article 11.
Penalizing violations
If the entities mentioned in Clause
1, Clause 2 and Clause 3 Article 2 of this Decision is found changing the
purpose of vehicles temporarily imported without following the procedure for
re-exporting, destructing, or transferring the vehicles, and keep using such
vehicles in Vietnam, the Ministries, agencies, other organizations and
individuals shall report the violations, impound the vehicles, send documents
and the vehicles to a competent police department as prescribed by law.
Chapter 3.
IMPLEMENTATION
Article 12.
Effect
1. This Decision takes effect on
November 01, 2013.
2. The regulations on the temporary
import, re-export, destruction, and transfer of vehicles serving the operation
of diplomatic missions, consular offices, and representative offices of
international organizations in Vietnam that are given diplomatic immunity and
privileges, and the person workings in such organizations who are given
diplomatic immunity and privileges in Vietnam in the Joint Circular No.
03/2007/TTLT-BCT-BTC-BNG dated October 15, 2007 of the Ministry of Industry and
Trade, the Ministry of Finance, the Ministry of Foreign Affairs, and the
previous regulations that contravene this Decision are annulled.
Article 13.
Ministers, Heads of ministerial agencies, Heads of
Governmental agencies, Presidents of the People’s Committees of
central-affiliated cities and provinces, relevant organizations and individuals
are responsible for the implementation of this Decision./.
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THE
PRIME MINISTER
Nguyen Tan Dung
APPENDIX I
CATEGORIES AND QUANTITIES OF VEHICLES SERVING THE
OPERATION OF DIPLOMATIC MISSIONS, CONSULAR OFFICES, AND REPRESENTATIVE OFFICES
OF INTERNATIONAL ORGANIZATIONS IN VIETNAM
(to the Decision No. 53/2013/QD-TTg dated September 13, 2013)
No.
Name
Organization
with 5 people or fewer
3
more people
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1
Motor
vehicles
02
motor vehicles
02
motor vehicle
Left-hand
drive
2
Motorcycles
02
motorcycles
01
motorcycle
...
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APPENDIX II
CATEGORIES AND QUANTITIES OF VEHICLES SERVING THE
OPERATION OF DIPLOMATS OF DIPLOMATIC MISSIONS, CONSULAR OFFICERS OF CONSULAR
OFFICES, AND OFFICIALS OF REPRESENTATIVE OFFICES OF INTERNATIONAL ORGANIZATIONS
IN VIETNAM
(to the Decision No. 53/2013/QD-TTg dated September 13, 2013)
No.
Name
Head
of the diplomatic mission
Head
of the consular office or representative office of an international
organization
Diplomat,
consular officer, or official of the representative office of an
international organization
Notes
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Motor
vehicles
02
motor vehicles
01
motor vehicle
01
motor vehicle
Left-hand
drive
2
Motorcycles
01
motorcycle
01
motorcycle
...
...
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APPENDIX III
CATEGORIES AND QUANTITIES OF VEHICLES SERVING THE
OPERATION OF ADMINISTRATIVE AND TECHNICAL COORDINATORS OF DIPLOMATIC MISSIONS,
CONSULAR OFFICES, AND REPRESENTATIVE OFFICES OF INTERNATIONAL ORGANIZATIONS IN
VIETNAM
(to the Decision No. 53/2013/QD-TTg dated September 13, 2013)
No.
Name
Quantity
Notes
1
...
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01
motor vehicle
Left-hand
drive
2
Motorcycles
01
motorcycle