Procedures for importing used cars and motorbikes under the movable property regime of overseas Vietnamese who have completed the procedures for permanent residence registration in Vietnam

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

c) Agency directly implementing administrative procedures: Customs Branch.

d) Coordinating agency to carry out administrative procedures (if any): None.

+ 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 15 days from the date of receipt of complete and valid documents, the Customs Department shall:

– Receive and check documents;

– Procedures for importing cars and motorbikes under the movable property regime comply with current regulations for goods imported for non-commercial purposes and related guiding documents.

Step 3: Carry out Customs clearance procedures according to current regulations.

– The Border Gate Customs Branch only clears customs when there is a Certificate of technical safety and environmental protection quality for imported motor vehicles (for cars), a Certificate of technical safety and environmental protection quality. car and motorbike environment (for motorbikes) by the quality inspection agency.

 – Completing customs clearance procedures for cars and motorbikes, the leader of the Border Gate Customs Branch confirmed the content "cars and motorbikes imported under the movable property regime" into Paper customs declaration according to form HQ/2015/NK specified in Appendix IV issued with Circular No. 38/2015/TT-BTC.

– Bill of lading: 01 original (with stamp of the Customs Department of the province or city where the license to import cars and motorbikes is issued);

– Paper customs declaration according to form HQ/2015/NK specified in Appendix IV issued with Circular No. 38/2015/TT-BTC.

–  Registration form for quality inspection of technical safety and environmental protection of imported motor vehicles (for cars): 01 notarized copy with the original for checking and comparison.

–  Certificate of registration for quality inspection of imported motorbikes (for motorbikes): 01 notarized copy with the original for checking and comparison.