Procedures for re-export of cars and motorcycles that have been temporarily imported tax-free
- April 24, 2023
Procedure name | Procedures for re-export of cars and motorcycles that have been temporarily imported tax-free |
Decision issued | Decision 2628/QD-BTC dated December 9, 2016 |
How to perform | Manually (submit paper documents according to regulations). |
Resolution deadline | According to the provisions of Article 18 of the Customs Law: - Receive, register and check customs documents immediately after the customs declarant submits and presents them; – Complete document inspection no later than 02 working hours from the time the customs authority receives complete customs documents; – Complete the physical inspection of goods no later than 08 working hours from the time the customs declarant fully presents the goods to the customs authority. In case of extension, the maximum time must not exceed 02 days. |
Implementation object | – Vietnamese people residing abroad are intellectuals, experts, and skilled workers who return home to work for a period of one year or more at the invitation of a Vietnamese State agency. – Foreign experts participating in the management and implementation of ODA programs and projects in Vietnam ensure conditions for temporary import of cars and motorbikes specified in Decision No. 119/2009/QD-TTg October 1, 2009 by the Prime Minister. – Organizations and individuals may import or temporarily import cars and motorbikes according to the provisions of international treaties that Vietnam has signed or acceded to. – Other subjects are allowed to import cars and motorbikes for non-commercial purposes according to relevant laws. – Vietnamese organizations and individuals receiving the transfer of temporarily imported cars and motorbikes, tax-free imports of subjects specified in Clauses 1, 2 and 3 of this Article and tax-free imported cars of Subjects specified in Clause 4 (hereinafter referred to as car buyers). |
Implementing agencies | Authority with decision-making authority: Customs Branch.
– Agency directly implementing administrative procedures: Customs Branch. |
Result | The re-export customs declaration has completed customs procedures. |
Fees and charges | 20,000 VND / declaration according to the provisions of Circular No. 172/2010/TT-BTC dated November 2, 2010 of the BTC (currently this Circular has been replaced by Circular No. 274/2016/TT-BTC dated November 14 /November 2016). |
Requires implementation conditions | The declarant shall carry out re-export procedures at least 30 (thirty) days before the end of the working period in Vietnam as confirmed by the managing agency. |
Legal grounds | – Customs Law No. 54/2014/QH13 dated June 23, 2014;
– 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. |
The order of execution | – Step 1: Subjects importing or temporarily importing cars and motorbikes for non-commercial purposes prepare documents (composition and number of documents specified in section 3 below).
– Step 2: The Customs Branch receives the dossier and checks it (composition and number of dossiers specified in section 3 below). – Step 3: Border gate Customs Branch carries out re-export procedures according to regulations. – Step 4: The Customs Branch where the vehicle re-export procedures are carried out shall notify in writing and send a copy of the vehicle re-export declaration that has completed customs procedures to the Provincial or City Customs Department where the temporary import license is issued. import to liquidate temporary import licenses according to regulations. |
Profile components | – Document requesting re-export: 01 original certified by the managing agency;
- Declaration of goods temporarily imported for vehicles with "stamped for re-export or transfer": 01 photocopy with confirmation from the Customs Branch carrying out temporary import procedures (in case of temporary import of vehicles, make declaration). on the paper customs declaration and the Customs agency has not been able to look up the temporary 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; – Certificate of revocation of registration and license plate of cars and motorbikes issued by the Police: 01 original copy. |
Number of records | 01 set |
Name of the declaration form | |
Attachments |
SEN TRONG LOGISTICS LOGISTICS CO., LTD
Phone: (+84) 28-2218.7777 // (+84) 28-2219.7777
Website: https://whitelotuslogistics.com.vn
Email: sales777.whitelotus@whitelotuslogistics.com.vn
Contact: Ms. Tran Thi Thuy Trang – CEO
Hotline: (+84) 903.712.368
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