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THE
GENERAL DEPARTMENT OF CUSTOMS
THE MINISTRY OF FOREIGN AFFAIR
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
03/2000/TTLT-TCHQ-BNG
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Hanoi,
June 06, 2000
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JOINT CIRCULAR
GUIDING THE IMPLEMENTATION
OF ARTICLE 4 OF DECISION No. 10/1999/QD-TTg OF OCTOBER 27, 1999 OF THE PRIME
MINISTER ON A NUMBER OF POLICIES REGARDING OVERSEAS VIETNAMESE
Pursuant to Article 5 of Decision No.
210/1999/QD-TTg of October 27, 1999 of the Prime Minister on a number of
policies regarding overseas Vietnamese;
In order to unify the management and fully ensure the interests and
responsibilities of Vietnamese having settled abroad who now return to the
country to actively contribute to national construction;
The General Department of Customs and the Ministry for Foreign Affairs
unanimously provide the following specific guidance for the implementation of
Article 4 of Decision No. 210/1999/QD-TTg of October 27, 1999 of the Prime
Minister on a number of preferential policies regarding the temporary import
and re-export of four-seat motorcars and outfits and personal effects of
overseas Vietnamese returning to work in the country:
I. GENERAL PROVISIONS
1. This Circular applies to Vietnamese
having settled abroad who are intellectuals, specialists, skilled workers
(overseas Vietnamese for short) now returning to the country and working for
one year or longer at the invitation of a Vietnamese State agency with
attestation by the inviting agency.
2. A number of terms used in this Circular
are construed as follows:
a/ "Vietnamese State agencies"
comprise the National Assembly, the Government, the Supreme People’s Procuracy,
the Supreme People’s Court, ministries, ministerial-level agencies, agencies
attached to the Government and the People’s Committees of the provinces and
centrally-run cities.
b/ "Attestation by the inviting
agency" is an attestation document bearing the seal and signature of the
head of the Vietnamese State agency (mentioned at Point a, Item 2, Part I
above) inviting the overseas Vietnamese to return and work in the country. This
attestation comprises the following details:
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- Working time in Vietnam.
- Specific work or project and plan in which the
overseas Vietnamese takes part in Vietnam.
c/ "Working facilities" are the
equipment, machinery and documents of the overseas Vietnamese in service of the
work at the project in Vietnam.
d/ "Personal effects" comprise
essential articles for living.
e/ "Tax exemption" is exemption of
customs excise and related fees (except storage fees, transport charge and
charge for similar services as currently prescribed) collected by the Customs
Service when filling in the procedures.
3. In principle, all goods allowed for tax-free
temporary import by the overseas Vietnamese after conclusion of his/her working
term in Vietnam shall have to be re-exported. If they are offered as presents
or gifts or assigned they must comply with current prescriptions of Vietnamese
law.
4. When issuing the attestation document on
temporary import, leaving back, re-export of cars, working facilities and
personal effects to the overseas Vietnamese for the filling of the customs
procedures, the Vietnamese State agency shall send one copy to the General
Department of Customs for monitoring.
II. SPECIFIC STIPULATIONS ON CUSTOMS
PROCEDURES REGARDING TEMPORARILY IMPORTED GOODS
A. TEMPORARY IMPORT OF MOTOR CAR
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The overseas Vietnamese defined at Item 1, Part
I above, when returning to the country to work for one year or longer, shall be
allowed to temporarily import free of tax a four-seat car as a means in service
of his/her movement during his/her working time in Vietnam (this quota does not
apply to his/her relatives) and must abide by the following conditions:
- The overseas Vietnamese who needs to import a
car temporarily shall have to do it within the first six months after
assignment to his/her job in Vietnam (from the date of his/her first entry into
Vietnam).
- The car must be a brand-new car with standard
driving wheel (on the left side of the car) as prescribed by Vietnamese law. If
the car is a used one, its remaining quality must be from 70% upward and the
importer must produce the certificate that he/she is the owner of the car.
- In case the car of the overseas Vietnamese is
damaged by accident and can no longer be used, it must be certified by the
Public Security agency. Its replacement by another temporarily imported car
shall be considered only when there remain at least six months from the
overseas Vietnamese’s working time in Vietnam and he/she has completed the
procedure of liquidation of the used car at the Customs Department of the
province or city where he/she has been granted the permit of temporary import.
2. Customs procedures for temporary import of
cars:
The overseas Vietnamese shall attach to his/her
application for tax-free temporary import of a car an attestation by the
inviting Vietnamese State agency with the following contents:
- Name of the overseas Vietnamese, number of
passport, nationality.
- Name of program or project of work with the
Vietnamese State agency.
- Duration of work in Vietnam.
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- Border gate of import.
He/she shall produce import papers related to
the car.
The Customs Department of the province or city
(where the Vietnamese State agency inviting the overseas Vietnamese to return
to work in Vietnam has its office) shall issue the permit for tax-free
temporary import of the car to the overseas Vietnamese.
- Where there is no organization of the Customs
Service, the overseas Vietnamese shall go to the Customs Department of the
province or city most convenient to him/her to be granted the permit.
The Customs Department of the province or city
shall use the form of permit of import and export of non-commercial goods (according
to Form HQ102) to issue the permit of tax-free temporary import of the car to
the overseas Vietnamese as prescribed. The permit shall be issued in four
copies (1 copy to be kept at the Customs Department of the province or city
where the permit is issued, 2 copies to be handed to the goods owner for
filling in the procedures of car import at the border-gate Customs Service (1
copy) and to fill in the procedures for circulation registration at the Public
Security Agency (1 copy), and 1 to be sent to the General Department of Customs
(in lieu of report).
3. Re-export of cars:
Before his/her exit from Vietnam (at the end of
the working term) the overseas Vietnamese shall send an application to the
Customs Department of the province or city which has issued the permit for
temporary import of the car for a permit to re-export the car.
4. Procedures for assignment of cars:
After conclusion of the working term of the
overseas Vietnamese in Vietnam, the car which has been allowed to be
temporarily imported must be re-exported. If it is presented as a gift or
present or assigned in Vietnam, the overseas Vietnamese must fill in the
customs procedures and pay retroactive tax of various kinds (including import
tax) as stipulated by the current tax laws before leaving Vietnam.
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* Conditions for car assignment:
+ The overseas Vietnamese has ended his/her
working term in Vietnam.
+ For other reasons, they must be attested by
the inviting Vietnamese State agency and accepted in writing by the Customs
Department of the province or city.
- For the suobjects mentioned in Item 1, Part I
of this Circular, if they assign cars among themselves or to those of
preferential tax exemption as currently prescribed, they shall be exempt from
import tax and other related taxes and fees. The Customs Service where the
overseas Vietnamese are managed and monitored shall substract the car from the
tax-free temporary import quota of the assigned suobject.
- The procedures of assignment of cars shall
conform with the process of assignment of cars issued by the General Department
of Customs.
B. TEMPORARY IMPORT OF WORKING FACILITIES AND
PERSONAL EFFECTS:
1. Working facilities and personal
effects of overseas Vietnamese:
- They are processed by the Customs Service
right at the border gate.
- On the basis of the written attestations by
Vietnamese State agencies stated at Point b, Item 2, Part I, the Customs
Service at the border gates shall fill in the procedures for tax-free temporary
import of the working facilities and personal effects.
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- Implements and equipment used in the
laboratory.
- Specialized working tools.
- Scientific and technical documents and
stationeries related to his/her work.
* Personal effects for use in daily life taken
along by the overseas Vietnamese on his/her return for work in the country
shall be exempt from tax one article for each kind for use during his/her
working time in Vietnam (see attached list).
2. Baggage and other import-export goods
of the overseas Vietnamese and their relatives:
- They shall be processed right at the
entry-exit border gate (In case they are goods under the management of the
specialized ministries or branches, they shall conform with the current
prescriptions).
- The criteria for tax-free baggage shall
conform with the prescriptions for visitors entering or leaving Vietnam through
Vietnamese border gates.
3. Procedures for re-export of working
facilities:
To re-export his/her working facilities the
overseas Vietnamese shall produce the customs declaration forms at the time of
their temporary import to the border-gate Customs Service where export
procedures are made. In case the re-export is made at a border-gate other than
the gate of temporary import, after completing the re-export procedures, the
border gate customs making the re-export procedures shall have to copy and send
the set of re-export dossier to the border-gate Customs Service which makes the
initial procedures in order to settle the payment.
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The overseas Vietnamese shall send an
application to the Customs Department in the province or city where the permit
for temporary import is issued stating the reason, the time of the leaving-over
and the content of the left-over goods; the name and address of the agency
accepting to keep the goods on his/her behalf, and attestation by the
Vietnamese State agency allowing the leaving-over, so that the latter may
consider for settlement according to its competence (for cars, the time-limit
shall not exceed 12 months).
- The Vietnamese State agency which accepts to
keep goods of overseas Vietnamese shall take responsibility before Vietnamese
law for any complaints related to the left-over goods.
- In case the overseas Vietnamese is allowed to
leave behind his/her car and other goods that have been allowed to be
temporarily imported, the Customs Department in the province or city shall have
to report to the General Department of Customs and inform the border-gate
Customs Service where the overseas Vietnamese leaves Vietnam.
III. HANDLING OF VIOLATIONS
Any organizations or individuals that violate
Decision No. 210/1999/QD-TTg of October 27, 1999 of the Prime Minister and this
guiding Circular shall be handled according to current provisions of Vietnamese
law.
IV. ORGANIZATION OF IMPLEMENTATION
1. This Circular takes effect 15 days after its
signing.
2. The Vietnamese State agencies that invite the
overseas Vietnamese to return to the country to work have the responsibility to
coordinate with the General Department of Customs and the Ministry for Foreign
Affairs to ensure the strict implementation of the stipulations in Article 4 of
Decision No. 210/1999/QD-TTg of October 27, 1999 of the Prime Minister and this
Circular.
Quarterly, the inviting State agencies of
Vietnam shall have to inform the Ministry for Foreign Affairs of the list of
overseas Vietnamese who are invited and covered by this Circular so that the
Ministry for Foreign Affairs can integrate them into a sum-up notice to the
General Department of Customs.
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4. The Directors of the Customs Departments in
the provinces and cities shall have to organize and direct the relevant Customs
agencies to implement the stipulations in this Circular and post them up at the
prescribed places so that everybody can know and carry them out.
FOR THE MINISTER FOR FOREIGN AFFAIRS
VICE MINISTER
Nguyen Tam Chien
FOR THE GENERAL DIRECTOR OF CUSTOMS
DEPUTY GENERAL DIRECTOR
Nguyen Ngoc Tuc
LIST
OF PERSONAL
EFFECTS ALLOWED FOR TAX-FREE IMPORT BY OVERSEAS VIETNAMESE
(issued together with Joint Circular No.03/2000/TTLT-TCHQ-BNG of June 6,
2000)
Ordinal Names of utensils Quantity Notes
number and articles
1 Radio 01
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3 CD player 01
4 Cassette player 01
5 Television set 01
6 Video player 01
7 Personal computer 01
8 Washing machine 01
9 Electric oven 01
10 Microwave oven 01
11 Air conditioner 01 (Not exceeding 18,000 PTU)
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13 Camera 01
14 Video camera 01
15 Other personal 01 electric appliances
(electric shaver, hairdryer...)