Changes in conditions for temporary tax-free import of cars and motorbikes in Vietnam

From May 15, 2021, the conditions for tax-free temporary import of cars and motorbikes will have some changes according to Decision 14/2021/QD-TTg amending and supplementing a number of articles of Decision 53/ 2013/QD-TTg on temporary import, re-export, destruction and transfer of cars and motorbikes of subjects entitled to privileges and immunities in Vietnam.

Changes in conditions for temporary tax-free import of cars

Accordingly, in Clause 1, Article 1, Decision 14/2021/QD-TTg amends and supplements the conditions for tax-free temporary import of cars and motorbikes as follows:

- For diplomatic missions, consulates and representative agencies of international organizations headquartered in Vietnam that enjoy privileges and immunities according to international treaties that Vietnam has signed or If you join according to the provisions of Articles 8, 9 and 10 of Decree 73/CP dated July 30, 19994, you will be temporarily imported free of import tax, not subject to special consumption tax and value added tax for cars. Cars and motorbikes according to relevant tax laws after being granted temporary import standards by the Ministry of Foreign Affairs in the tax exemption quota book according to the provisions of law.

Currently, the above subjects are only allowed to temporarily import cars and motorbikes tax-free according to the type and quantity specified in Appendix I issued with Decision 53/2013/QD-TTg.

- Subjects mentioned in Clauses 2 and 3, Article 2 of Decision 53/2013/QD-TTg are temporarily imported free of import tax, not subject to special consumption tax and value added tax for cars and vehicles. motorbike according to relevant tax laws, if the following conditions are met:

Having worked at diplomatic missions, consulates, or representative offices of international organizations headquartered in Vietnam to enjoy privileges and immunities for at least 18 months or more from The date the subject is issued an ID card by the Ministry of Foreign Affairs, and the working time in Vietnam is at least 12 months or more, the working time in Vietnam is recorded on the ID card issued by the Ministry of Foreign Affairs (if a civil servant). Diplomats of diplomatic missions, consular officers of consulates, and officials of representative offices of international organizations headquartered in Vietnam enjoy privileges and immunities under treaties. international organizations that Vietnam has signed or joined).

Having worked at a diplomatic representative agency, consular agency, or representative agency of an international organization headquartered in Vietnam to enjoy privileges and immunities for at least 12 months or more from The date the subject is issued an ID card by the Ministry of Foreign Affairs, and the working time in Vietnam is at least 9 months or more, the working time in Vietnam is recorded on the ID card issued by the Ministry of Foreign Affairs (if an employee is Technical and administrative staff of diplomatic missions and consular offices enjoy privileges and immunities on the principle of reciprocity between the Vietnamese state and the sending country; employees of the organization's representative offices international organizations headquartered in Vietnam enjoy privileges and immunities under international treaties that Vietnam has signed or acceded to).

Be granted temporary import standards by the Ministry of Foreign Affairs in the duty-free quota book according to the provisions of law. Currently, in Clause 2, Article 4, Decision 53/2013/QD-TTg does not mention this condition.
In addition, Decision 14/2021/QD-TTg also stipulates that the Ministry of Foreign Affairs issues temporary import standards in the tax exemption quota book for the case of successors, specifically as follows:

Only issue temporary import standards at the duty-free quota book when there is a notification from the customs authority that the predecessor has completed procedures for re-export or destruction of cars, motorbikes, or the car buyer has completed Complete transfer procedures according to regulations for the vehicle transferred from the predecessor if the successor requests to temporarily import the car.
In case the successor receives the transfer of the predecessor's car, the Ministry of Foreign Affairs shall issue temporary import standards in the tax exemption quota book when the predecessor's temporarily imported car has not completed the transfer procedures. According to regulations, the Ministry of Foreign Affairs records information about the predecessor's identity card (ID card number, full name, position, agency, valid until), information about the predecessor's vehicle ( vehicle type, year of manufacture, country of manufacture, chassis number, engine number, number and date of vehicle temporary import certificate) on the tax-free allowance book.

Motorcycles are imported to the Vietnamese market

Thus, from May 15, 2021, the above mentioned objects will be temporarily imported without import tax, not subject to special consumption tax and value added tax for cars and motorbikes according to the law. regulations (currently, only regulations on temporary tax-free import). At the same time, Decision 14/2021/QD-TTg adds the condition that the Ministry of Foreign Affairs must grant temporary import standards in the tax exemption quota book according to the provisions of law for a number of subjects.

Source: thukyluat