Procedures for granting licenses to import cars and motorbikes of overseas Vietnamese who are allowed to repatriate

+ Authority or competent person authorized or decentralized to implement (if any): none.

+ Agency directly implementing administrative procedures: Provincial and city Customs Departments where import licenses for cars and motorbikes are issued.

+ Coordinating agency (if any): No

+ Customs Law No. 54/2014/QH13 dated June 23, 2014;

+ Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;

+ Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006; Law amending and supplementing a number of Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

+ Residence Law No. 81/2006/QH11 dated November 29, 2006;

+ Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008; Law amending and supplementing a number of Articles of the Law on Value Added Tax No. 31/2013/QH13 dated June 19, 2013;

+ Law on Special Consumption Tax No. 27/2008/QH12 dated November 14, 2008;

+ Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for a number of articles of the Customs Law on customs procedures, inspection, supervision and control customs (Article 45).

+ Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of a number of Articles of the Law on Export Tax and Import Tax;

+ Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on international goods purchase and sale activities and agency activities of buying, selling, processing and transit of goods with foreign countries;

+ Decree No. 209/2013/ND-CP dated December 18, 2013 detailing and guiding the implementation of a number of Articles of the Law on Value Added Tax.

+ Decision No. 31/2015/QD-TTg dated August 4, 2015 of the Prime Minister on luggage limits, movable assets, gifts, gifts, samples that are tax exempt, considered tax exempt, and not taxable.

+ Circular 20/2014/TT-BTC dated February 12, 2014 of the Ministry of Finance regulating the import of cars and motorbikes according to the moveable assets regime of Vietnamese citizens residing abroad has been established. be granted permanent residence registration in Vietnam.

+ Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

Step 2: Within 07 working days from the date of receipt of complete documents. In cases where verification is required, the licensing period is no more than 15 working days (for Department level);

– Receive and check documents;

– Verify at the request of the General Department of Customs and have an attached Working Minute.

– Submit documents to the General Department of Customs for review and decision.

Step 3: Within 07 working days from the date of receiving the report and documents from the Provincial or City Customs Department, the General Department of Customs completes the appraisal and coordinates with the Anti-Smuggling and Investigation Department if necessary. and submit to the Department's Leadership to make a decision to grant a license or request the Provincial or City Customs Department to supplement documents or clarify some contents.

+ Foreign passport/Vietnamese passport: 01 certified Vietnamese translation from the original with the original for checking and comparison.

+ Permanent residence book: 01 notarized copy with the original for comparison;

+ Certificate of registration for storage of goods or certificate of cancellation of registration of storage of goods for cars and motorbikes;

+ Bill of lading: 01 original and 01 copy.