Procedures for transfer, donation or donation of cars and motorbikes that have been temporarily imported tax-free

– Competent agency or person authorized or decentralized to implement (if any): Provincial or city Customs Department.

– Agency directly implementing administrative procedures: Customs Branch under the Provincial or City Customs Department where import and temporary import licenses are issued.

– 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 buying, selling and processing agency activities and transit of goods with foreign countries;

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control.

– Circular No. 143/2015/TT-BTC dated September 11, 2015 of the Ministry of Finance regulating customs procedures and management of cars and motorbikes of subjects allowed to import or temporarily import without permission. for commercial purposes

– 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: The Customs Branch carries out vehicle transfer procedures to check the completeness and validity of the documents and compare them with the provisions in Clause 1 of this Article. Based on the documents specified in Points d, dd and e, Clause 2, Article 8 of Circular 143/2015/TT-BTC and compare with the actual vehicle to carry out transfer procedures.

– Step 3: The Customs Branch carries out procedures for vehicle transfer and returns 01 customs declaration of imported goods; 01 copy of the test result record for the subject carrying out transfer procedures.

– Certificate of revocation of registration and license plate of cars and motorbikes issued by the Police: 01 original copy;

– Document confirming the end of the working period in Vietnam from the managing agency (for subjects specified in Clauses 1, 2 and 3, Article 2 of Circular 143/2015/TT-BTC): 01 photocopy;

- Declaration of imported goods or temporary import of vehicles with "stamped for re-export or transfer": 01 copy certified by the Customs Branch carrying out import or temporary import procedures (for cases where Import and temporary import of vehicles are declared on paper customs declarations and the Customs agency has not been able to look up the import declaration on the system).

– Import goods declaration issued together with 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;

– Vehicle purchase and sale documents between the vehicle owner and the vehicle transferee.