Customs procedures for goods being movable property

– Authority or competent person authorized or decentralized to implement (if any): None.

– Agency directly implementing administrative procedures: Customs Branch

– Coordinating agency (if any): None.

– 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;

– Law on Residence 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 107/2007/ND-CP dated June 25, 2007 of the Government detailing and guiding the implementation of a number of Articles of the Law on Residence;

– 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 buying, selling and processing agency activities 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 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: Customs authorities receive documents; check documents, check reality (if any), calculate and collect taxes (if any); Customs clearance confirmation.

3.1. Foreigners bringing moving assets into Vietnam must submit: when completing customs procedures:

a) Customs declaration: 02 originals;

b) Written confirmation of coming to work in Vietnam from the agency or organization where the foreigner works or work permit in Vietnam issued by a competent authority: 01 photocopy;

c) Transport documents in case assets are transported by sea, air or rail: 01 photocopy.

3.2. Foreigners moving movable property out of Vietnam must submit: when completing customs procedures:

a) Customs declaration: 02 originals;

b) Document proving the end of working time: 01 photocopy;

c) Import customs declaration certified by the customs authority for movable assets such as cars, motorbikes or documents for change of use purpose and tax payment documents for goods subject to tax. Tax payment: 01 photocopy.

3.3. Vietnamese organizations and citizens bringing assets back to the country must pay: when completing customs procedures:

a) Customs declaration: 02 originals;

b) Document proving the expiration of the term of doing business or working abroad or returning to Vietnam to reside: 01 photocopy;

c) Transport documents in case assets are transported by sea, air or rail: 01 photocopy.

3.4. Vietnamese organizations and citizens moving assets abroad must pay:

a) Customs declaration: 02 originals;

b) Document proving working, working or residing abroad: 01 photocopy.

3.5. The Prime Minister promulgates a list of goods that are movable assets on the list of goods banned from import, goods on the list of import restrictions, and conditional imports that can be brought into Vietnam depending on each period and schedule. Goods are tax-free movable assets.