MINISTRY
OF FINANCE
--------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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|
No.:
19/2014/TT-BTC
|
Hanoi,
February 11, 2014
|
CIRCULAR
REGULATING THE PROCEDURES FOR TEMPORARY IMPORT FOR
RE-EXPORT, DESTRUCTION AND TRANSFER FOR CARS AND MOTORCYCLES OF PERSONS
ENTITLED TO PRIVILEGES AND IMMUNITIES IN VIETNAM
Pursuant to the Customs Law No. 29/2001/QH10
dated June 29, 2001 and the Law amending and supplementing a number of the
Customs Law No. 42/2005/QH11 dated June 14, 2005;
Pursuant to the Law on Export and Import tax
No. 45/2005/QH11 dated June 14, 2005;
Pursuant to the Law on Tax Administration No.
78/2006/QH10 dated November 29, 2006; the Law amending and supplementing a
number of Articles of the Law on Tax Administration 21/2012/QH13 dated November
20, 2012;
Pursuant to the Law on Value Added Tax
No.13/2008/QH12 dated June 3, 2008; the Law amending and supplementing a number
of Articles of the Law on Value Added Tax No. 31/2013/QH13 dated June 19, 2013;
Pursuant to the Law on Special Consumption
Tax No. 27/2008/QH12 dated November 14, 2008;
Pursuant to the Ordinance on the privileges
and immunities for diplomatic missions, consular offices and representative
offices of international organizations in Vietnam dated August 23, 1993;
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Pursuant to Decree No. 154/2005/ND-CP dated
December 15, 2005 of the Government detailing a number of articles of the
Customs Law regarding customs procedures, inspection and supervision;
Pursuant to Decree No. 26/2009/ND-CP dated
March 16, 2009 of the Government detailing the implementation of some articles
of the Law on Special Consumption Tax and Decree No. 113/2011/ND-CP dated
December 08, 2011 of the Government amending and supplementing a number of
articles of Decree No. 26/2009/ND-CP dated March 16, 2009 of the Government
detailing the implementation of some articles of the Law on Special Consumption
Tax;
Pursuant to Decree No. 87/2010/ND-CP dated
August 13, 2010 of the Government detailing the implementation of some articles
of the Law on Export and Import Tax;
Pursuant to Decision No. 53/2013/QD-TTg dated
September 13, 2013 of the Prime Minister on temporary import for re-export,
destruction and transfer for cars and motorcycles of the persons entitled to
privileges and immunities in Vietnam
Pursuant to Decree No. 187/2013/ND-CP dated
November 20, 2013 of the Government detailing the implementation of the
Commercial Law regarding international goods sale and purchase and activities
of agent, sale and purchase, outsourcing and transit of goods with foreign
countries;
Pursuant to Decree No. 209/2013/ND-CP dated
December 18, 2013 detailing and guiding the implementation of a number of
Articles of Law on Value Added Tax;
Pursuant to Decree No. 215/2013/ND-CP dated
December 23, 2013 of the Government defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the proposal of the General Director of
the General Department of Customs,
The Minister of Finance issues the Circular
regulating the procedures for temporary import for re-export, destruction and
transfer for cars and motorcycles of the persons entitled to privileges and
immunities in Vietnam;
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GENERAL REGULATION
Article 1. Scope of
application
This Circular regulates the procedures for
temporary import for re-export, destruction, transfer and donation (hereafter
referred to as transfer) for cars and motorcycles (hereafter referred to as
motorcycles) of the persons entitled to privileges and immunities in Vietnam;
Article 2. Subjects of
application
1. Vietnam-based diplomatic missions, consular
offices and representative offices of international organizations are entitled
to the privileges and immunities under international treaties that Vietnam has
signed or acceded to under the provisions in Article 8, Article 9, Article 10
of Decree No.73-CP dated July 30, 1994 of the Government.
2. Diplomatic officials of diplomatic missions,
consular officials of consular offices and officials of representative offices
of Vietnam-based international organizations are entitled to the privileges and
immunities under the international treaties that Vietnam has signed or acceded
to.
3. Administrative and technical employees of
diplomatic missions and consular offices are entitled to the privileges and
immunities on the principle of reciprocity between Vietnam and sending
countries; employees of representative offices of Vietnam-based international
organizations are entitled to the privileges and immunities under the
international treaties that Vietnam has signed or acceded to.
4. Vietnamese organizations and individuals
receiving the transfer of cars temporarily imported from the persons specified
in Clause 1, 2 and 3 mentioned above (hereafter referred to as car buyers);
5. Customs authorities;
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1. The persons specified in Clause 1, 2 and 3 Article
2 of this Circular are entitled to tax-free temporary import of cars and
motorcycles by type, amount or conditions specified in Clause 1, Article 3 and
Clause 1, Clause 2, Article 4 of Decision No. 53/2013/QD-TTg.
2. The persons specified in Clause 1, 2 and 3,
Article 2 of this Circular are entitled to temporary import of in-use cars are
movable assets specified in Clause 4 and 5, Article 4 of Decision No.
53/2013/QD-TTg.
3. The persons specified in Clause 1, Article 2
of this Circular are only entitled to tax-free import of cars and motorcycles
exceeding quota limits specified in Clause 2, Article 3 of Decision
53/2013/QD-TTg when the Ministry of Foreign Affairs agrees in writing.
4. Tax-free temporary import of cars and
motorcycles for additional quota:
a) The persons specified in Clause 1, Article 2
of this Circular are only entitled to temporary import of cars and motorcycles
for additional quota if they meet the conditions specified at Point a, Clause
3, Article 4 of Decision No. 53/2013/QD-TTg.
b) The persons specified in Clause 2 and 3,
Article 2 of this Circular are only entitled to temporary import of cars and
motorcycles for additional quota if they meet the conditions specified at Point
b, Clause 3, Article 4 of Decision No. 53/2013/QD-TTg.
5. The persons specified in Clause 1, 2 and 3,
Article 2 of this Circular are entitled to re-export, transfer or destruction
when they meet the conditions specified in Article 7, 8 and 9 of Decision No.
53/2013/QD-TTg.
6. Before going through the procedures for
re-export, transfer or destruction of cars and motorcycles, the persons
specified in Clause 1, 2 and 3, Article 2 of this Circular must complete the
procedures for revocation of certificate of registration and number plate;
The persons specified in Clause 2 and 3 of this
Circular must go through the procedures for revocation of certificate of
registration and number plate, re-export, transfer or destruction of cars and
motorcycles within thirty (30) days before the end of the working time in
Vietnam based on the identification card issued by the Ministry of Foreign
Affairs.
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The persons specified in Clause 1, 2 and 3,
Article 2 of this Circular must not assign the in-use cars temporarily imported
under the provisions in Clause 2, Article 9 of Decision No. 53/2013/QD-TTg.
The persons who buy the vehicles from the
persons specified in Clause 1, 2 and 3, Article 2 of this Circular must perform
the declaration and pay the prescribed taxes and fees within the time
stipulated by the law on taxes and fees
Chapter 2.
SPECIFIC REGULATION
Article 4. Dossier and
procedures for issue of temporary import paper of cars and motorcycles
1. Dossier to request the issue of temporary
import paper of cars and motorcycles includes:
a) Written request for temporary import of
vehicles: 01 original;
b) Identification card issued by the Ministry of
Foreign Affairs (for persons specified in Clause 2 and 3, Article 2 of this
Circular): 01 copy and introducing the original for comparison;
c) Bill of lading or other shipping documents of
equivalent value: 01 original and 01 copy of the carrier (except for cars and
motorcycles temporarily imported through roadway).
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dd) Certification from the units where these
person are working in Vietnam (for the persons specified in Clause 2 and 3,
Article 2 of this Circular) on the moving of assets or transfer of working
place from foreign countries to Vietnam: 01 original;
e) Introducing the tax-free car and motorcycle quota
Book issued by the Ministry of Foreign Affairs for the customs authorities to
verify and compare;
g) The written consent to temporary import of
cars and motorcycles of excessive quota from the Ministry of Foreign Affairs
(in case of temporary import exceeding the quota standard): 01 original;
2. Procedures for issue of temporary import
paper of cars and motorcycles from the customs authorities;
a) Responsibilities of the persons specified in
Clause 1, 2 and 3, Article 2 of this Circular;
a.1) Fully preparing dossier under the
provisions in Clause 1 of this Article;
a.2) Submitting dossier for issue of temporary
import paper of cars and motorcycles specified in Clause 1 of this Article to
the Customs Department of province and city where their head offices are
located (for the persons specified in Clause 1, Article 2 of this Circular) or
where the persons’s offices are located (for the personsspecified in Clause 2
and 3, Article 2 of this Circular);
b) Responsibility of the Customs Department of
province and city where the dossier for issuing temporary import paper of cars
and motorcycles:
b.1) Receiving dossiers, checking their
completeness and validity, verify and compare the quota standard of cars and
motorcycles in the tax-free car and motorcycle quota Book. If the
dossiers are valid, issue the receiving slip for response to the persons
requesting the issue of temporary import paper of cars and motorcycles and
shall issue the permit within 05 working days after the receipt of dossiers;
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b.2) Each car or motorcycle temporarily imported
shall be issued with 01 set of import permit including 03 copies (Form No. 01:
G/2014/TNK OTO/XEMAY-NG issued together with this Circular), the temporary
import paper must specify the name, address and title of temporary importer of
vehicles, brand, model, year of manufacture, country of manufacture, paint
color, chassis number, engine number, engine capacity, condition, (brand new,
used) and the time limit for temporary import for re-export of vehicles (brand
new, used) and the time limit for temporary import for re-export of vehicles
over the time of working in Vietnam specified on the identification number
issued by the Ministry of Foreign Affairs (for the persons specified in Clause
2 and 3, Article 2 of this Circular). The temporary import paper of vehicles is
valid within 30 days from the issue date;
b.3) After issuing the temporary import paper,
the customs authorities issuing the permit shall record the contents of issue
in the tax-free car and motorcycle quota Book (the box for cars and motorcycles
temporarily imported ) issued by the Ministry of Foreign Affairs, affix seal
for certification and hand it over to the person requesting the issue together
with 02 copies of temporary import paper (with 01 bill of lading with the seal
of issuing customs authorities) in order to submit it to the border gate
customs for temporary import procedures;
b.4) Updating information on the information
management system of the General Department of Customs for cars and motorcycles
temporarily imported of the persons entitled to diplomatic immunity in Vietnam;
Article 5. Dossier and
procedures for temporary import of cars and vehicles
1. Dossier for temporary import of cars and
motorcycles
a) Temporary import paper of cars and
motorcycles: 02 originals;
b) Bill of lading: 01 original (with the seal of
Customs Department of province and city issuing the temporary import paper of
cars and motorcycles);
c) The customs non-commercial declaration of
export / import (HQ/2011-PMD): 02 originals;
d) Registration for inspection of technical
safety and quality and environmental protection of imported motored vehicles
(for cars): 01 original;
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2. Procedures for temporary import of cars and
motorcycles;
a) Place of procedures:
a1) The procedures for temporary import of cars
shall be done at the border gate Customs Sub-Department (to which the cars are
transported from foreign countries). As for the case of temporary import of
cars through roadway border gate, the procedures for temporary import of cars
shall be done at the international border gate;
a2) Procedures for temporary import of
motorcycles shall be done at the Customs Sub-Department as prescribed by law;
b) Procedures for temporary import of
motorcycles shall be done under current regulations for goods imported for
non-commercial purposes;
c) The Customs Sub-Department only allows the
customs clearance when there is certificate of technical safety and quality and
environmental protection for imported motored vehicles (for cars) and
certificate of technical safety and quality and environmental protection for
motocycles of quality inspection authorities;
d) Upon the end of customs clearance for cars
and motocycles, the leader of Customs Sub-Department shall certify:
d.1) The content “cars and motorcycles
temporarily imported” in the right corner of customs declarations of
non-commercial exports / imports (HQ/2011-PMD);
d.2) The results of procedures for temporary
import of cars and motorcycles in 02 permits of temporary import of vehicles;
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Article 6. Dossier and
procedures for re-export of cars and motorcycles
1. Dossier for re-export of cars and motorcycles
a) Written request for re-export of vehicles: 01
original with certification of the unit where the person is working in Vietnam;
b) Documents of the Ministry of Foreign Affairs
(Department of State Protocol Department or Service of Foreign Affairs of
locality where the consular offices are located) on the re-export of vehicles:
01 original.
c) Customs declaration of import of vehicles
(copy kept by declarant) with the seal used for “re-export or transfer as
prescribed by law”: 01 copy with certification of the customs Sub-Department of
temporary import border gate;
d) Revocation of registration, plate number of
cars and motorcycles issued by police authorities: 01 original;
dd) Certification record of the competent
authorities on cars and motorcycles’ accident, natural disasters or objective
reasons concerning the technical problems leading to failure of use: 01
original (for cases specified in Clause 3, Article 7 of Decision No.
53/2013/QD-TTg).
2. Procedures for re-export of cars and
motocycles:
a) Procedures for re-export of cars and
motocycles:
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c) Upon the end of re-export procedures, the
customs Sub-Department of border gate performing the procedures for export of
cars and vehicles shall inform in writing, copy and send the declaration of
vehicles re-export completed with customs procedures to the Customs Department
of province and city issuing the temporary import paper of vehicles to perform
the liquidity of temporary import paper of vehicles as prescribed;
Article 7. Dossier,
procedures and tax policies for transfer of cars
1. The procedures for issuing the permit of
transfer and transfer procedures shall be done at the customs Department of
province and city issuing the temporary import paper of vehicles;
2. Dossier for issue of transfer
a) For units’ vehicles
Written request for vehicle transfer: 01
original;
b) For individuals’ vehicles
b.1) Written request for vehicle transfer: 01
original with the certification of unit where the person are working in Vietnam
or the unit’s written request for transfer (in case where the persons specified
in Clause 2 and 3, Article 2 of this Circular authorize their units to perform
the procedures for vehicle transfer);
b.2) Identification card issued by the Ministry
of Foreign Affairs (for the persons specified in Clause 2 and 3, Article 2 of
this Circular): 01 copy with certification of the persons’ units and
introducing the original for comparison;
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b.4) Power of attorney for the persons’ units to
perform the procedures for vehicle transfer: 01 original;
c) Revocation of registration, number plate of
cars issued by the police authorities: 01 original;
d) Customs declaration of temporary import of
vehicles (copy kept by declarant) with the seal used for “re-export or transfer
as prescribed by law”: 01 copy with certification of the customs Sub-Department
of temporary import border gate;
e) The customs declarations of non-commercial
exports / imports (HQ/2011-PMD): 02 originals;
3. Procedures for issue of transfer
a) Responsibilities of persons specified in
Clause 1, 2 and 3, Article 2 of this Circular;
a.1) Fully preparing dossiers under the
provisions in Clause 2 of this Article;
a.2) Submitting dossier for issue of permit of
vehicle transfer specified in Clause 2 of this Article to the Customs
Department of province and city issuing the temporary import paper of vehicles;
b) Responsibilities of Customs Department of
province and city receiving dossier for the issue of permit of vehicle transfer:
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If the dossiers are not complete as prescribed,
guide the persons submitting dossier for issue of permit of transfer to
complete them as prescribed;
In case of doubt about the declaration of
temporary import specified at Point d, Clause 2 of this Article, request the
border gate customs Sub-Department of performing the procedures for temporary
import of vehicles to provide information on declaration of temporary import.
Within 05 days after the customs Sub-Department of re-export border gate has
requested in writing, the customs Sub-Department of border gate performing the
procedures for temporary import of vehicles are responsible for providing
information for the customs Sub-Department of vehicle re-export border gate;
b.2) Each imported car shall be issued with 01
set of permit of transfer including 03 copies (Form No.02: G/2014/CN- OTO – NG
issued together with this Circular). The permit of transfer must specify: name
and address of unit (for unit’s car), full name and address (for individual’s
car) of assignor and assignee; date of of temporary import paper, declaration
of temporary import, car brand, country of manufacture, paint color, chassis
number, engine number and engine capacity;
b.3) After issuing the permit of vehicle
transfer, hand over 02 copies to the persons requesting the transfer so that
the persons specified in Clause 1, 2 and 3 may keep 01 copy and hand over 01
copy to the assignee for transfer procedures;
b.4) Updating information on the management
software system of the General Department of Customs for cars and motorcycles
temporarily imported of the persons entitled to diplomatic immunity in Vietnam;
4. Transfer procedures
a) The persons specified in Clause 1, 2 and 3,
Article 2 of this Circular shall fill in 02 customs declaration of
non-commercial imports/exports (HQ/2011-PMD).
b) Responsibilities of Customs Department of province
and city issuing the permit of car transfer:
b1) Based on the permit of car transfer and
customs declaration specified at Point….Clause 3, Point a, Clause 4 of this
Article and comparison with actual car for performing the transfer procedures
(including tax calculation and collection under the provisions of Clause 5 of
this Article, except the case where the persons who buy, receive, give, donate,
offer are the persons specified in Clause 1, 2 and 3 of Article 2 of this
Circular). Within 10 days after the receipt of dossier for requesting the issue
of permit of vehicle transfer, the Customs Department of province and city
shall complete the transfer procedures as prescribed;
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b3) Performing the liquidity of temporary import
paper of vehicles as prescribed;
5. Tax policy for assigned vehicles:
The grounds for calculation of import tax are
the taxable value, tax rate and exchange rate at the time of transfer,
particularly:
a) Time of transfer: In compliance with
provisions at Point c, Clause 4, Article 9 of Decision No. 53/2013/QD-TTg.
b) Taxable value: In compliance with provisions
in Clause 1, Article 20 of Circular No. 205/2010/TT-BTC dated December 15, 2010
of the Ministry of Finance guiding the Decree No. 40/2007/ND-CP dated March 16,
2007 of the Government regulating the determination of customs value for the
imports and exports;
c) Tax rate:
c1) For cars of 15 seats or more (including
driver): the import tax rate for used cars shall be applied under the
provisions in Decision No. 36/2011/QD-TTg dated June 29, 2011 of the Prime
Minister and Decision No. 24/2013/QD-TTg dated May 03, 2013 amending and
supplementing Clause 1, Article 1 of Decision No. 36/2011/QD-TTg dated June 29,
2011 on issuing the import tax rate for used cars of 15 seats or less.
c2) For cars of 16 seats or more (including
driver): the tax rate shall be applied for used cars of 16 seats or more in the
preferential import tariff effective at the time of transfer;
Article 8. Destruction of
cars and motorcycles
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2. The procedures for destruction of vehicles
shall comply with regulations of the Ministry of Natural Resources and
Environment.
3. The Customs Department of province and city
issuing the temporary import paper of cars and motorcycles shall base on the
Record of destruction (the original) regulated by the Ministry of Natural
Resources and Environment to compare with the information related to the
vehicles (temporary import paper, declaration of temporary import and the
conditions specified in Article 8 of Decision No. 53/2013/QD-TTg) to perform
the liquidity of temporary import paper of cars and motorcycles as prescribed;
Chapter 3.
IMPLEMENTATION PROVISION
Article 9. Implementation
organization
1. The General Department of Customs shall
control and manage information related to the temporary import of cars and
motorcycles of the persons who are entitled to the privileges and immunities in
Vietnam on the principle of concentrated control and management of information;
The General Department of Customs shall assume
the prime responsibility to develop the information management system for cars
and motorcycles temporarily imported of the persons who are entitled to the
privileges and immunities in Vietnam;
2. The Customs Department of province and city
issuing the import permit of cars and motorcycles/ or performing the import
procedures shall carry out the entry and transmission of data of cars and
motorcycles temporarily imported, re-exported or destroyed under the guidance
of the General Department of Customs;
3. The General Department of Customs shall
receive the data sent by the Customs Department of province and city and carry
out the concentrated control and manage the relevant information;
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5. The General Director of General Department of
Customs shall direct the Directors of Customs Departments of province and city
to manage, monitor and implement the provisions in this Circular. Any problem
arising during the implementation should be promptly reported to the Ministry
of Finance (through the General Department of Customs for guidance and
direction;
Article 10. Effect
1. This Circular takes effect on March, 28, 2014;
2. Annulling the provisions in Circular No.
02/2001/TT-TCHQ dated May 29, 2001 of the General Department of Customs on
customs procedures and management of cars and motorcycles of the persons who
are entitled to the diplomatic privileges and immunities;
3. During the implementation, if the
relevant documents referred in this Circular are amended, supplemented or
superseded, the provisions of new documents shall apply from their effective
date.
FOR
THE MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
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GENERAL
DEPARTMENT OF CUSTOMS
DEPARTMENT OF CUSTOMS OF PROVINCE, CITY …
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No. ……/TNK - NG
TEMPORARY IMPORT PAPER OF CARS/MOTORCYCLES
Pursuant to Circular no.19/2014/TT-BTC dated 11
February 2014 of Ministry of Finance providing the procedures for importing,
re-exporting, destruction and transfer of cars and motorcycles of the person
who are entitled to the right of privileges and immunity in Vietnam;
On considering the application of Unit/Mr./Mrs.:
…….
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….
Confirms the unit/Mr./Mrs.:
Position: ……………..; diplomatic ID no.……………………….;
Time-limit for temporary import: ……………………………………………..
Address: …………………………………………………………….
Tax-free car and motorcycle quota Book No.:
……... dated ………… issued by …..………………………………..;
Temporarily importing ………cars, ……….. motorcycles
under the regulation of diplomatic privileges and immunities in Vietnam:
- Car brand: ………, Model: …….., year of
manufacture: ………., country of manufacture: ……, paint color:....., chassis
number: ………, engine number: ………..; cylinder capacity: …………, engine conditions:
……………
- Temporarily imported cars under bill of lading
number……………. date ….…………, port of destination:
The import of the above-mentioned cars/
motorcycles is done under current regulations.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
……., ………. 20...
DIRECTOR OF DEPARTMENT
(signature,
seal)
CONFIRMATION
of border gate customs Sub-Department performing
the import procedures:
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Has …:
……., ……….
20......
HEAD OF
SUB-DEPARTMENT
(Signature and
seal)
Form no. 02: G/2014/CN - OTO - NG
GENERAL
DEPARTMENT OF CUSTOMS
Customs Department of province and city….
--------
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
No.:
……/CN - NG
PERMIT OF TRANSFER OF CARS/MOTORCYCLES
Based on the Circular No. 19 /2014/TT-BTC dated
February 11, 1024 of the Ministry of Finance regukating the procedures for
temporary import, re-export, destruction and assignement of car and motorcycles
of the persons who are entitled to the privileges and immunities in Vietnam;
Based on the written request of unit/Mr.Mrs:….
CUSTOMS
DEPARTMENT OF PROVINCE AND CITY….
Confirms the unit/Mr/Mrs…..
Position: ………………….; diplomatic ID card: …………………;
Time limit for temporary import: ………………………………………….
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Tax-free car and motorcycle quota Boo
No……………..date of issue…….
Transfer of…………. cars which are temporarily
imported under the temporary import paper no.: …………….on date………………….…………………. at
the border gate Customs Sub-Department: …………………………….. under the Customs
Department of province and city ……………………………. to
unit/Mr./Mrs.:…………………………………………………..; address:…………………………….
…………………………………………………………
- Car brand: ………, Mode: …….., year of
manufacture/: ………., country of manufacture: ……, paint color:....., chassis
number: ………………., engine number: ……………….; cylinder capacity:…………………
The transfer of cars above mentioned is done
under current regulations;
This permit is valid within 30 days from its
signing date;
……..., date....
month….20…..
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Signature and
seal)