Quyết định 53/2013/QD-TTg

DECISION

ON THE TEMPORARY IMPORT FOR RE-EXPORT, DESTRUCTION, AND TRANSFER OF VEHICLES OF THE ENTITIES ENJOYING DIPLOMATIC IMMUNITY AND PRIVILEGES IN VIETNAM

Pursuant to the Law on Government organization dated December 25, 2001;

Pursuant to the Ordinance on privileges and immunities relating to diplomatic missions, consular offices and representative offices of international organizations in Vietnam dated August 23, 1993;

Pursuant to the Ordinance on privileges and immunities relating to diplomatic missions, consular offices and representative offices of international organizations in Vietnam dated August 23, 1993;

Pursuant to the Government's Decree No. 12/2006/ND-CP dated January 23, 2006, detailing the implementation of the Law on Trade applicable to international goods trade and the activities of agents, trading, processing, and transiting of goods with foreign partners;

At the request of the Minister of Finance;

The Prime Minister promulgates a Decision on the temporary import for re-export, destruction, and transfer of vehicles of the entities enjoying diplomatic immunity and privileges in Vietnam,

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decision deals with the temporary import for re-export, destruction, and transfer of cars and motorbikes (hereinafter referred to as vehicles) of the entities enjoying diplomatic immunity and privileges in Vietnam.

2. Vehicles of the entities enjoying diplomatic immunity and privileges in Vietnam are the vehicles serving the operation of diplomatic missions, consular offices, representative offices of international organizations in Vietnam that are given diplomatic immunity and privileges.

Article 2. Subjects of application

1. The diplomatic missions, consular offices and representative offices of international organizations in Vietnam that are given diplomatic immunity and privileges according to the International Agreements to which Vietnam is a signatory as prescribed in Article 8, Article 9, and Article 10 of the Government's Decree No. 73/CP dated July 30, 1994;

2. The diplomats of diplomatic missions, the consular officers of consular offices, the officials of representative offices of international organizations in Vietnam that are given diplomatic immunity and privileges according to the International Agreements to which Vietnam is a signatory.

3. Technical coordinators of diplomatic missions and consular offices that are given diplomatic immunity and privileges on the principle of reciprocity between Vietnam’s Government and the home country; officials of representative offices of international organizations in Vietnam that are given diplomatic immunity and privileges according to the International Agreements to which Vietnam is a signatory.

4. The organizations and individuals that buy vehicles of the entities mentioned in Clause 1, Clause 2 and Clause 3 of this Article (hereinafter referred to as vehicle buyer).

5. The state management authorities mentioned in Article 10 of this Decision.

Article 3. Categories and quantity of duty-free temporary import of vehicles

1. The entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision may temporarily import vehicles duty-free in accordance with the categories and quantity specified in Appendix I, Appendix II, and Appendix III to this Decision.

2. The Ministry of Foreign Affairs shall consider the reasonable demands put forward by the entities in Clause 1 Article 2 of this Decision, and request the Prime Minister to permit the duty-free temporary import of vehicles that exceeds the limit in Appendix I to this Decision.

Article 4. Conditions for duty-free temporary import of vehicles

1. The entities mentioned in Clause 1 Article 2 of this Decision may temporarily import vehicles duty-free in accordance with the categories and quantity in Appendix I to his Decision after being issued with the duty-free vehicle import quota book (hereinafter referred to as quota book)by the Ministry of Foreign Affairs.

2. The entities mentioned in Clause 2 and Clause 3 Article 2 of this Decision:

a) Every entity mentioned in Clause 2 Article 2 of this Decision may temporarily import 01 car duty-free (the head of the diplomatic missions may temporarily import 02 cars duty-free) and 01 motorbike according to Appendix II to this Circular if they have worked at the diplomatic mission, consular office, or representative office of a international organization in Vietnam, which enjoys diplomatic immunity and privileges, for at least 18 months from the day on which the entity is issued with the ID card by the Ministry of Foreign Affairs, and still work in Vietnam for at least 12 months (according to the ID card issued by the Ministry of Foreign Affairs).

a) Every entity mentioned in Clause 3 Article 2 of this Decision may temporarily import 01 car, 01 motorbike duty-free according to Appendix III to this Circular if they have worked at the diplomatic mission, consular office, or representative office of a international organization in Vietnam, which enjoys diplomatic immunity and privileges, for at least 12 months from the day on which the entity is issued with the ID card by the Ministry of Foreign Affairs, and still work in Vietnam for at least 09 months (according to the ID card issued by the Ministry of Foreign Affairs).

3. The entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision may temporarily import vehicles duty-free to replenish the quantity in the following cases:

a) The entities mentioned in Clause 1 Article 2 of this Decision destroy or transfer the vehicles after completing the re-export procedure.

b) The entities in Clause 2 and Clause 3 Article 2 of this Decision fail to use the vehicles after the re-export procedure is complete or the vehicles are destroyed due to accidents, disasters, or technical problems, and still work in Vietnam for at least 09 months (according to the ID card issued by the Ministry of Foreign Affairs) from the day on which the re-export procedure is complete or the vehicles are destroyed.

4. The entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision may temporarily import vehicles within the prescribed categories and quantity, and satisfy the conditions below:

a) A certificate of asset move to reassignment from another country to Vietnam is obtained.

b) Papers proving vehicle ownership are presented.

c) The certificate of technical quality, safety, and environment protection of imported motor vehicles is obtained.

d) The wheel is on the left.

5. Where the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision import used cars, they must comply with regulations on the import of used cars in the Government's Decree No. 12/2006/ND-CP dated January 23, 2006, detailing the implementation of the Law on Trade applicable to international goods trade and the activities of agents, trading, processing, and transiting of goods with foreign partners and relevant guiding documents. Used motorbikes may not be imported.

Article 5. Rights and obligations of the entities mentioned in Clause 2 and Clause 3 Article 2 of this Decision

1. The entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision are entitled to:

a) Import vehicles duty-free in accordance with the prescribed categories and quantity; re-export, destroy, transfer vehicles as prescribed.

b) Be issued with a quota book; temporarily import, export, destroy, transfer vehicles; be issued with the certificate of vehicle registration and license plate; apply for vehicle registration.

2. The entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision are obligated to:

a) The entities mentioned in Clause 1, Clause 2 and Clause 3 of this Decision are obligated to use the vehicles for proper purposes and comply with current Vietnam’s Law; may not delegate the rights to use vehicles bearing diplomatic license plates or foreign plates to the entities that are not given diplomatic immunity and privileges. The contracts to hire Vietnamese drivers shall comply with regulations of the Ministry of Foreign Affairs.

b) The entities mentioned in Clause 2 and Clause 3 Article 2 of this Decision shall re-export, destroy, or transfer the vehicles temporarily imported in accordance with current Vietnam’s law before the expiration of term of office in Vietnam.

Chapter 2.

SPECIFIC PROVISIONS

Article 6. Procedure for issuing the quota book; procedure for duty-free temporary import of vehicles; procedure for issuance of the certificate of vehicle registration and license plate; procedure for vehicle registration; procedure for confiscation of the certificate of vehicle registration, license plate; procedures for re-exporting, transferring, and destroying vehicles.

1. Vehicles shall be temporarily imported in the following order:

a) Issue a quota book and ID card to the entity mentioned in Clause 1, Clause 2 or Clause 3 Article 2 of this Decision.

b) Carry out the temporary import together with inspection of quality, technical and environmental safety of imported motor vehicles at the international border checkpoint.

c) Issue the certificate of vehicle registration and license plate to the entity.

d) Grant the vehicle registration and issue the vehicle registration book to the entity.

2. Vehicles shall be re-exported, transferred, destroyed in the following order:

a) Confirm the re-export, transfer, and destruction of the vehicle of the entity.

b) Revoke the license plate and the certificate of vehicle registration of the entity;

c) Re-export or transfer the vehicle;

d) Destroy the vehicle.

3. Pursuant to current law, international practice, and the principle of reciprocity between Vietnam and other countries:

a) The Ministry of Foreign Affairs shall provide guidance on the procedures for issuing quota books and ID cards to the entities enjoying diplomatic immunity and privileges in Vietnam, confirm the re-export, transfer, and destruction of vehicles of the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision.

b) The Ministry of Finance shall provide guidance on the procedures for temporarily importing, re-exporting, and transferring vehicles of the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision; the deadline for temporary import and re-export which corresponds to the entities' term of office.

c) The Ministry of Public Security shall provide guidance on the procedures for issuing and revoking the certificate of vehicle registration and licence plate of the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision. The certificate shall specify its expiration date, which corresponds to the entities’ term of office.

d) The Ministry of Transport shall provide guidance on the procedures for inspection of quality, technical and environmental safety of imported motor vehicles, the procedures for issuing vehicle registration books to the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision.

dd) The Ministry of Natural Resources and Environment shall provide guidance on the procedure for vehicle destruction.

Article 7. Conditions for re-exporting vehicles

1. The entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision no longer need to use their vehicles and wish to re-export them.

2. The entities mentioned in Clause 2 and Clause 3 Article 2 of this Decision resigns from office in Vietnam.

3. The vehicles are damaged due to accidents, natural disasters or objective technical issues that cannot be used, but the entities fail to destroy them.

Article 8. Conditions for destructing vehicles

1. The entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision no longer need to use their vehicles and wish to destroy them.

2. The entities mentioned in Clause 2 and Clause 3 Article 2 of this Decision resign from office in Vietnam.

3. The vehicles are damaged due to accidents, natural disasters or objective technical issues that cannot be used, but the entities fail to re-export them.

Article 9. Conditions for transferring vehicles

1. Use period of vehicles:

a) The entities mentioned in Clause 1 Article 2 of this Decision have used the vehicles for at least 24 months.

b) The entities mentioned in Clause 2 and Clause 3 Article 2 of this Decision:

- Have used the vehicles for at least 12 months, or

- Have resigned from office in Vietnam or been reassigned before the expiration of term of office in Vietnam.

The use period of a vehicle begins on the issuance date of the certificate of vehicle registration by the Ministry of Public Security.

2. Where temporarily imported cars are used cars:

The entities mentioned in Clause 1, Clause 2 and Clause 3 of this Article must not transfer the vehicle to an organization or individual in Vietnam if the manufacture year of the vehicle is earlier than 5 years ago. The vehicle buyer that is given diplomatic immunity and privileges in Vietnam mentioned in Clause 1, Clause 2 and Clause 3 of this Article may receive the vehicle. The vehicle shall be re-export or destroy when buyer no longer needs to use the vehicle or when term of office in Vietnam expires.

3. When an entity mentioned in Clause 2 or Clause 3 Article 2 of this Decision transfer the vehicle, the workplace shall send a diplomatic note to the Ministry of Foreign Affairs (Directorate of State Protocol) that the entity will not import any vehicle duty-free to replace the vehicle being transferred during the remaining term of office in Vietnam.

4. Policies on vehicles being transferred in Vietnam:

a) The cars with 15 seats or fewer (including the driver’s seat) shall apply the effective tax rate on imported used cars imposed by the Prime Minister.

b) For the cars with 16 seats or more (including the driver’s seat):

the basis for calculating the import tax is the dutiable values, tax rate, and exchange rate when the car is transferred, in particular:

- The dutiable value is the residual use value based on the use period in Vietnam (from the date of import written on the customs declaration to the date of transfer) and the value declared when registering for the customs declaration. If the declared value when registering the customs declaration is lower than the price in the price database at that time, the dutiable values is determined based on the residual use value according to the use period in Vietnam and the price in the price database.

- The rate of tax on cars with 16 seats or more in the preferential import tax table, which is in effect on the date of transfer, shall apply.

c) The date of transfer in the cases mentioned in Point a and Point b Clause 4 of this Article is:

- The day on which the use purpose of the vehicle is changed by the entity mentioned in Clause 1 Article 2 of this Article, according to the transaction papers between the buyer and the seller.

- The day on which the use purpose of the vehicle is changed by the entity mentioned in Clause 1 Article 2 of this Article, which corresponds to the expiration of term of office in Vietnam, according to the transaction papers between the buyer and the seller.

d) The persons that buy vehicles from the entities in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision shall declare, pay taxes and fees as prescribed.

dd) Motorbikes must not be transferred in Vietnam.

Article 10. Responsibilities of relevant authorities

1. The Ministry of Foreign Affairs shall:

a) Disseminate this Decision among diplomatic missions, consular offices, and representative offices of international organizations in Vietnam that are given diplomatic immunity and privileges, and the person workings in such organizations who are given diplomatic immunity and privileges in Vietnam.

b) Take charge and cooperate with the Ministry of Finance, the Ministry of Public Security, the Ministry of Industry and Trade, and the Ministry of Transport in making the form of the quota book, develop the database and web portals to monitors the vehicles of the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision.

c) Take charge and cooperate with the Ministry of Finance in considering allowing the entities mentioned in Clause 1 Article 2 of this Decision to temporarily import vehicles duty-free beyond the limits in Appendix I to this Decision.

d) Based on the duration of assignment in Vietnam of the entities mentioned in Clause 2 and Clause 3 Article 2 of this Decision, (written on the ID cards issued by the Ministry of Foreign Affairs), the Ministry of Foreign Affairs shall cooperate with diplomatic missions, consular offices, representative offices of international organizations in Vietnam that are given diplomatic immunity and privileges in requesting the entities to re-export, destroy or transfer the vehicles temporarily imported before the expiration of their term of office in Vietnam.

dd) Provide guidance and monitor the Vietnamese people that sign driver’s contract with the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision.

2. The Ministry of Finance shall:

a) Take charge and cooperate with the Ministry of Finance in providing guidance on customs procedures for temporary import, re-export, transfer of vehicles, and tax policies on the vehicles transferred in Vietnam.

b) Cooperate with the Ministry of Foreign Affairs, the Ministry of Industry and Trade, the Ministry of Public Security, the Ministry of Transport in making the form of the quota book.

c) Cooperate with the Ministry of Foreign Affairs in considering allowing the entities mentioned in Clause 1 Article 2 of this Decision to temporarily import vehicles duty-free beyond the limits in Appendix I to this Decision.

d) Implement relevant regulations in this Decision.

3. The Ministry of Industry and Trade shall:

a) Cooperate with the Ministry of Finance in providing guidance on customs procedures for temporary import, re-export, transfer of vehicles, and tax policies on the vehicles transferred in Vietnam.

b) Cooperate with the Ministry of Foreign Affairs, the Ministry of Finance, the Ministry of Public Security, the Ministry of Transport in making the form of the quota book.

c) Implement relevant regulations in this Decision.

4. The Ministry of Public Security shall:

a) Provide guidance on the issuance of certificates of vehicle registration and license plates; the revocation of certificates of vehicle registration and license plates of the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision, and vehicle buyers.

b) Cooperate with the Ministry of Foreign Affairs, the Ministry of Finance, the Ministry of Industry and Trade, the Ministry of Transport in making the form of the quota book.

c) Implement relevant regulations in this Decision.

5. The Ministry of Transport shall:

a) Shall provide guidance on the inspection of quality, technical and environmental safety of imported motor vehicles, and inspection of cars of the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision and vehicle buyers.

b) Not issue the certificate of technical and environmental safety to the entities mentioned in Clause 2 and Clause 3 Article 2 of this Decision of when they resigns from office in Vietnam without following the procedure for re-exporting or destructing or transferring the vehicles (according to the time written on the certificate of vehicle registration issued by the Ministry of Public Security).

c) If the certificate of technical and environmental safety is not issued to the mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision, the Ministry of Transport shall notify the Ministry of Foreign Affairs and the Ministry of Finance (the General Department of Customs) in writing for cooperation.

d) Cooperate with the Ministry of Foreign Affairs, the Ministry of Finance, the Ministry of Public Security, and the Ministry of Industry and Trade in making the form of the quota book.

dd) Implement relevant regulations in this Decision.

6. The Ministry of Natural Resources and Environment shall:

a) Take charge and cooperate with the Ministry of Finance in providing guidance on the destruction of vehicles of the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision.

b) Implement relevant regulations in this Decision.

Article 11. Penalizing violations

If the entities mentioned in Clause 1, Clause 2 and Clause 3 Article 2 of this Decision is found changing the purpose of vehicles temporarily imported without following the procedure for re-exporting, destructing, or transferring the vehicles, and keep using such vehicles in Vietnam, the Ministries, agencies, other organizations and individuals shall report the violations, impound the vehicles, send documents and the vehicles to a competent police department as prescribed by law.

Chapter 3.

IMPLEMENTATION

Article 12. Effect

1. This Decision takes effect on November 01, 2013.

2. The regulations on the temporary import, re-export, destruction, and transfer of vehicles serving the operation of diplomatic missions, consular offices, and representative offices of international organizations in Vietnam that are given diplomatic immunity and privileges, and the person workings in such organizations who are given diplomatic immunity and privileges in Vietnam in the Joint Circular No. 03/2007/TTLT-BCT-BTC-BNG dated October 15, 2007 of the Ministry of Industry and Trade, the Ministry of Finance, the Ministry of Foreign Affairs, and the previous regulations that contravene this Decision are annulled.

Article 13. Ministers, Heads of ministerial agencies, Heads of Governmental agencies, Presidents of the People’s Committees of central-affiliated cities and provinces, relevant organizations and individuals are responsible for the implementation of this Decision./.

APPENDIX I

CATEGORIES AND QUANTITIES OF VEHICLES SERVING THE OPERATION OF DIPLOMATIC MISSIONS, CONSULAR OFFICES, AND REPRESENTATIVE OFFICES OF INTERNATIONAL ORGANIZATIONS IN VIETNAM
(to the Decision No. 53/2013/QD-TTg dated September 13, 2013)

APPENDIX II

CATEGORIES AND QUANTITIES OF VEHICLES SERVING THE OPERATION OF DIPLOMATS OF DIPLOMATIC MISSIONS, CONSULAR OFFICERS OF CONSULAR OFFICES, AND OFFICIALS OF REPRESENTATIVE OFFICES OF INTERNATIONAL ORGANIZATIONS IN VIETNAM
(to the Decision No. 53/2013/QD-TTg dated September 13, 2013)

APPENDIX III

CATEGORIES AND QUANTITIES OF VEHICLES SERVING THE OPERATION OF ADMINISTRATIVE AND TECHNICAL COORDINATORS OF DIPLOMATIC MISSIONS, CONSULAR OFFICES, AND REPRESENTATIVE OFFICES OF INTERNATIONAL ORGANIZATIONS IN VIETNAM
(to the Decision No. 53/2013/QD-TTg dated September 13, 2013)