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THE
MINISTRY OF INDUSTRY AND TRADE - THE MINISTRY OF FINANCE - THE MINISTRY OF
FOREIGN AFFAIRS
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SOCIALIST
REPUBLIC OF VIET NAM
Independence Freedom Happiness
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No.
03/2007/TTLT-BCT-BTC-BNG
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Hanoi,
October 15, 2007
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JOINT CIRCULAR
GUIDING THE DUTY-FREE TEMPORARY IMPORT, IMPORT OR PURCHASE
IN VIETNAM, EXPORT, RE-EXPORT, TRANSFER AN DESTRUCTION, OF ESSENTIAL ITEMS FOR
WORK AND DAILY-LIFE NEEDS OF VIETNAM-BASED DIPLOMATIC MISSIONS, CONSULAR
OFFICES AND INTERNATIONAL ORGANIZATIONS REPRESENTATIVE OFFICES ENTITLED TO
PRIVILEGES AND IMMUNITIES
Pursuant to the Governments
Decree No. 73/CP of July 30, 1994, detailing the implementation of the
Ordinance on Privileges and Immunities for Vietnam-based diplomatic missions,
consular offices and international organizations representative offices;
Pursuant to the Governments Decree No. 12/2006/ND-CP of January 23, 2006,
detailing the Commercial Law with regard to international goods trading and
goods trading agency, processing and transit with foreign parties.
The Ministry of Industry and Trade, the Ministry of Finance and the Ministry of
Foreign Affairs jointly guide the duty-free temporary import, import or
purchase in Vietnam, export, re-export, transfer and destruction of essential
items for work and daily-life needs of Vietnam-based diplomatic missions,
consular office and international organizations representative offices entitled
to privileges and immunities as follows:
I. SUBJECTS
OF APPLICATION
1. Vietnam-based diplomatic
missions, consular offices and international organizations representative
offices entitled to privileges and immunities under treaties to which Vietnam
has signed or acceded as provided for in Articles 8, 9 and 10 of Decree No.
73/CP of July 30, 1994.
2. Diplomats, consuls, and
officials of international organizations representative offices in Vietnam who
are entitled to similar privileges and immunities under treaties to which
Vietnam has signed or acceded.
3. Administrative and technical
employees of diplomatic missions and consular offices and employees of
international organizations representative offices in Vietnam who are entitled
to similar privileges and immunities under treaties to which Vietnam has signed
or acceded.
II.
PROVISIONS ON LISTS AND QUANTITIES OF ITEMS PERMITTED FOR DUTY-FREE TEMPORARY
IMPORT, IMPORT OR PURCHASE IN VIETNAM
1. The entities defined in
Section I of this Circular may temporarily import, import or purchase in
Vietnam items on the lists and in the quantities specified in Appendices 1, 2
and 3 to this Circular. They are entitled to exemption from taxes, charges and
fees, except for warehousing charges, freights and charges for similar services
according to current regulations of the Vietnamese State, specifically:
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b/ Appendix 2: List and quantity
of essential items for work and daily-life needs of the entities defined in
Clause 2, Section I of this Circular.
c/ Appendix 3: List and quantity
of essential items for work and daily-life needs of the entities defined in
Clause 3. Section I of this Circular. These entities may only temporarily
import, import or purchase free of duty in Vietnam items in the quantities specified
in Appendix 3 to this Circular within 6 months after they are granted identity
cards by the .Ministry of Foreign Affairs when coming to take on tasks at
Vietnam-based representative offices.
2. Apart from the items listed
in Appendix 1 to this Circular, the entities defined in Clause 1, Section I of
this Circular may import or purchase in Vietnam other essential items or goods
at minimum levels for their work and daily-life needs and enjoy exemption from
taxes, charges and fees, except for warehousing charges, freights and charges
for similar services according to current regulations of the Vietnamese State.
For items outside the above list
which are unconditional imports, the Ministry of Foreign Affairs shall consider
and settle the case.
For items outside the above list
which are conditional imports, the Ministry of Foreign Affairs shall receive
the case and forward it together with its proposal to the Ministry of Industry
and Trade for consideration and settlement.
Items and goods purchased free
of duty in Vietnam must not be on the list of goods banned from trading. Items
and goods imported into Vietnam must not be on the list of goods banned from
import.
3. When having reasonable needs,
the entities defined in Clause 1, Section I of this Circular may temporarily
import, import or purchase in Vietnam items listed in Appendix 1 in excessive
quantities or those outside the prescribed list, and enjoy exemption from
taxes, charges and fees, except for warehousing charges, freights and charges
for similar services according to current regulations of the Vietnamese State.
4. Based on books of duty-free
goods quotas or official letters of the Ministry of Foreign Affairs or its
authorized agencies, the entities defined in Section I of this Circular shall
carry out procedures at customs offices.
5. The entities defined in
Section I of this Circular are entitled to exemption from taxes, charges or
fees only when purchasing goods at duty-free shops licensed by the Vietnamese
State.
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1. The entities defined in
Clause 2 of Section I are entitled to tax exemption for cars or motorcycles
listed in Appendix 2 to this Circular if satisfying the following conditions:
a/ Having worked for a
representative office for at least 12 months from the date they register
temporary residence and arc granted identity cards by the Ministry of Foreign
Affairs.
b/ The remaining working
duration according to the granted identity cards must be at least 6 months.
2. The entities defined in
Clause 3 of Section I are entitled to tax exemption for cars or motorcycles
listed in Appendix 3 to this Circular if satisfying the following conditions:
a/ Having worked for a
representative office for at least 12 months from the date they register
temporary residence and are granted identity cards by the Ministry of Foreign
Affairs.
b/ Satisfying the time limit
condition specified at Point c, Clause 1 of Section II.
3. The temporary import of used
cars under the guidance in Clauses 1 and 2 of this Section must comply with the
conditions, order and procedures for the import of used cars provided for in
the Governments Decree No. 12/2006/ND-CP of January 23, 2006, detailing the
Commercial Law with regard to international goods trading and goods trading
agency, processing and transit with foreign parties; the Transport Ministers
Decision No. 35/2005/QD-BGTVT of July 21, 2005, on quality inspection,
technical safety and environmental protection: and Joint Circular No.
03/2006/TTLT-BTM-BGTVT-BTC-BCA of March 31, 2006, of the Ministry of Trade, the
Ministry of Transport, the Ministry of Finance and the Ministry of Public
Security, guiding the import of used cars with less than 16 seats under the
Governments Decree No. 12/2006/ND-CP of January 23, 2006.
IV.
PROVISIONS ON RE-EXPORT, EXPORT, TRANSFER AND DESTRUCTION OF ITEMS TEMPORARILY
IMPORTED OR PURCHASED FREE OF DUTY IN VIETNAM
1. Re-export and export:
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b/ After re-exporting or
exporting their vehicles, the entities defined in Section I of this Circular
may temporarily import or purchase free of duty in Vietnam additional cars or
motorcycles up to their prescribed quantities under the conditions specified in
Section III of this Circular. Particularly for the entities defined in Clauses
2 and 3 of Section I, their remaining working duration in Vietnam according to
their identity cards must be at least 6 months from the date re-export or
export procedures are completed.
2. Transfer:
a/ The entities defined in
Section I of this Circular that have temporarily imported or purchased free of
duty in Vietnam cars or motorcycles may transfer those cars or motorcycles in
Vietnam in the following cases:
- From the time they are granted
car/motorcycle circulation registration permits, they have used those cars or
motorcycles in Vietnam for at least:
+ 24 months, for the entities
defined in Clause 1, Section I of this Circular.
+ 12 months, for the entities
defined in Clauses 2 and 3. Section 1 of this Circular.
- When they conclude their
working duration in Vietnam (for the entities defined in Clauses 2 and 3,
Section I of this Circular).
b/ For cars or motorcycles which
cannot be used for diplomatic activities due to accidents, fires or natural
disasters, written certification thereof by the Vietnamese Ministry of Public
Security or a competent appraisal agency is required. If their remaining
working duration in Vietnam is 6 months or longer, the entities defined in
Clauses 2 and 3, Section I of this Circular may temporarily import, import or
purchase free of duty in Vietnam cars or motorcycles for replacement.
c/ The entities defined in
Section I of this Circular that transfer cars or motorcycles between themselves
are entitled to exemption from related taxes, charges or fees and the
quantities of those cars or motorcycles must be included in the quantities set
in Appendices 1, 2 and 3 to this Circular for transferees (purchasers). In
other cases of transfer, transferors (sellers) shall pay all taxes, charges or
fees according to current regulations of the Vietnamese State.
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e/ Except for the case defined
at Point b, Clause 2 of this Section, before conducting the transfer, the
entities defined in Clauses 2 and 3, Section I of this Circular shall send
their written commitments to the Ministry of Foreign Affairs and the Ministry
of Finance (the General Department of Customs) that in their remaining working
duration in Vietnam, they will neither import nor purchase free of duty cars or
motorcycles at duty-free shops licensed by the Vietnamese Slate in order to
replace ihe
transferred ones.
3. Destruction:
a/ The entities defined in
Section I of this Circular that wish to destroy or are forced to destroy items
that were temporarily imported, imported or purchased free of duty in Vietnam
but now no longer satisfy standard or quality requirements, shall, based on the
written appraisal of a competent appraisal agency, send their written requests
to the Ministry of Foreign Affairs.
b/ The destruction of cars or
motorcycles temporarily imported or purchased free of duty in Vietnam under the
provisions of this Circular is subject to the written approval of the Ministry
of Foreign Affairs.
c/ After completing the destruction,
the entities defined in Section I of this Circular may temporarily import or
purchase free of duty in Vietnam additional cars or motorcycles under the
conditions specified in Section III of this Circular. Particularly for the
entities defined in Clauses 2 and 3. Section I of this Circular, their
remaining working duration in Vietnam according to their identity cards must be
at least 6 months after the destruction procedures are completed.
d/ The destruction must be
conducted in accordance with current provisions of law.
V.
RESPONSIBILITIES OF CONCERNED ORGANIZATIONS AND INDIVIDUALS
1. The Ministry of Foreign
Affairs:
a/ To identify the entities
entitled to privileges under the guidance in this Circular.
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c/ To consider and allow the
entities defined in Clause 1 of Section I to temporarily import, import or
purchase free of duty in Vietnam goods and items in excessive quantities
specified in Appendix 1 to this Circular.
d/ To consider and allow the
entities defined in Clause 1 of Section I to temporarily import, import or
purchase free of duty in Vietnam goods and items which are not subject to
conditional business or import and outside the list in Appendix 1 to this
Circular.
e/ To receive requests of the
entities defined in Clause 1 of Section I for duty-free temporary import,
import or purchase in Vietnam of goods or items which are subject to
conditional business or import and are outside the list in Appendix 1 to this
Circular. After receiving those requests, the Ministry of Foreign Affairs shall
send its proposal to the Ministry of Industry and Trade for decision.
f/ To consider and decide
g/ To consider and decide on the
destruction of cars or motorcycles temporarily imported or purchased free of
duty in Vietnam in accordance with this Circular.
h/ To grant and manage books of
duty-free goods quotas.
2. The Ministry of Finance:
a/ To promulgate, and guide the
use of, books of duty-free goods quotas according to Appendices 1, 2 and 3.
b/ To guide and carry out
customs procedures for items upon temporary import, import, purchase at
duty-free shops, re-export, export, transfer or destruction in accordance with
this Circular and relevant legal documents.
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To consider and settle requests
of the entities defined in Clause 1 of Section I for duty-free temporary
import, import or purchase in Vietnam of goods or items which are subject to
conditional business or import and outside the list in Appendix 1 to this
Circular at the proposal of the Ministry of Foreign Affairs.
4. Entities defined in Section I
of this Circular:
a/ To use items permitted for
duty-free import, temporary import or purchase in Vietnam for proper purposes
in accordance with Vietnamese law.
b/ The entities defined in
Clauses 2 and 3, Section I of this Circular are obliged to re-export, export,
transfer or destroy cars or motorcycles at least 30 (thirty) days before the
end of their working duration in-Vietnam stated in their temporary-residence
registration papers and identity cards. If unable to re-export, export,
transfer or destroy in time their cars or motorcycles, these entities shall
carry out procedures for returning car/motorcycle number plates and canceling
car/motorcycle registration numbers at traffic police agencies and authorize
their representative agencies to organize the re-export, transfer or
destruction of those cars or motorcycles, which shall be preserved at
representative offices.
c/ Upon concluding their working
duration in Vietnam, if the entities defined in Clauses 2 and 3, Section I of
this Circular cannot yet complete procedures for re-export or transfer of cars.
or motorcycles, their representative offices shall complete these procedures
within 6 months after those entities conclude their working term.
d/ To return books of duty-free
goods quotas to competent Vietnamese agencies within 7 (seven) days after
concluding their working duration in Vietnam, for the entities defined in
Clause 2 of Section I, or upon the expiration of those books, for the entities
defined in Clause 3 of Section I.
VI.
ORGANIZATION OF IMPLEMENTATION
1. This Circular takes effect 15
(fifteen) days after its publication in CONG BAO.
2. This Circular replaces Joint
Circular No. 04/TTLB of February 12, 1996, and Joint Circular No. 04BS/TTLB of
October 20, 1996, of the Ministry of Trade, the Ministry of Foreign Affairs,
the Ministry of Finance and the General Department of Customs, and other
relevant guiding documents.
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FOR
THE MINISTER OF INDUSTRY AND TRADE
VICE MINISTER
Nguyen Thanh Bien
FOR
THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
FOR
THE MINISTER OF FOREIGN AFFAIRS
VICE MINISTER
Le Van Bang
APPENDIX 1
LIST AND QUANTITY OF ESSENTIAL ITEMS FOR
WORK AND DAILY-LIFE NEEDS OF VIETNAM-BASED DIPLOMATIC MISSIONS, CONSULAR
OFFICES AND INTERNATIONAL ORGANIZATIONS REPRESENTATIVE OFFICES
(Attached to Joint Circular No. 03/2007/TTLT-BCT-BTC-BNG of October 15,
2007)
No.
Names of goods or items
Notes
For offices with 5 staff
members or less
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1
Car
03
01
Left-handed drive
2
Motorcycle
02
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Of a cylinder capacity of
under 175 cm3
3
Television
02 sets
01 set
4
Hi-fi
02 sets
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5
Liquor
50 liters
30 liters
For a quarter
6
Beer
100 liters
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For a quarter
7
Cigarette
10 cartons
6 canons
For a quarter: each carton contains
10 packs, each pack contains 20 cigarettes
8
Air conditioner
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One for each person
9
Personal computer
One for each person
Notes: Goods and items numbered 3,
4, 8 and 9 may be liquidated after three years use and imported or purchased
free of duty for substitution.
APPENDIX 2
LIST AND QUANTITY OF ESSENTIAL ITEMS FOR WORK AND
DAILY-LIFE NEEDS OF MEMBERS OF VIETNAM-BASED DIPLOMATIC MISSIONS, CONSULAR
OFFICES AND INTERNATIONAL ORGANIZATIONS REPRESENTATIVE OFFICES
(Attached to Joint Circular No. 03/2007/TTLT-BCT-BTC-BNG of October 15,
2007)
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Names of goods or items
Heads of diplomatic missions
Heads of consular offices and international
organizations representative offices
Diplomats, consuls, and
officials of international organizations
Notes
1
Car
02
01
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Lett-handed drive
2
Motorcycle
01
01
01
Of a cylinder capacity of
under 175 cm3
3
Television
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02 sets
02 sets
Throughout the working
duration in Vietnam
4
Washing machine
01
01
01
Throughout the working
duration in Vietnam
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Liquor
100 liters
70 liters
50 liters
For a quarter
6
Beer
300 liters
270 liters
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For a quarter
7
Cigarette
30 cartons
30 cartons
20 cartons
For a quarter; each carton
contains 10 packs, each pack contains 20 cigarettes
8
Air conditioner (not exceeding
18.000 PTU)
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03
02
Throughout the working
duration in Vietnam
9
Personal computer
02
02
01
Throughout the working duration.in
Vietnam
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Electric grill
01
01
01
Throughout the working
duration in Vietnam
11
Microwave oven
01
01
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Throughout the working
duration in Vietnam
12
Refrigerator
01
01
01
Throughout the working
duration in Vietnam
13
Other items for personal use
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One unit per item
One unit per item
Throughout the working duration
in Vietnam
APPENDIX 3
LIST AND QUANTITY OF ESSENTIAL ITEMS FOR WORK AND
DAILY-LIFE NEEDS OF ADMINISTRATIVE AND TECHNICAL EMPLOYEES OF DIPLOMATIC
MISSIONS, CONSULAR OFFICES AND INTERNATIONAL ORGANIZATIONS REPRESENTATIVE
OFFICES
(Attached to Joint Circular No. 03/2007/TTLT-BCT-BTC-BNG of October 15,
2007)
No.
Names of goods and things
Quantity
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1
Car
01
Left-handed drive
2
Motorcycle
01
Of a cylinder capacity of
under 175 cm3
3
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01 set
4
Washing machine
01
5
Liquor
40 liters
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6
Beer
400 liters
7
Cigarette
20 canons
Each canon contains 10 packs,
each pack contains 20 cigarettes
8
...
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01
9
Personal computer
01
10
Electric grill
01
...
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11
Microwave oven
01
12
Refrigerator
01
13
...
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One unit per item