VCN - The General Department of Customs has issued a document to guide Customs Departments in provinces and cities on entrusting for temporary import of automobiles of people who enjoy privileges and immunities in Vietnam.
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Accordingly, as stipulating in Articles 155, 156, 157 and 158 of the Commercial Law in 2005, the subjects of privileges and immunities in Vietnam are allowed to delegate to an entrusted party in order to perform the temporary import of cars.
In order to implement this regulation, the General Department of Customs provides guidance that the entrusted party must ensure the conditions for carrying out import procedures for automobiles in accordance with current provisions of law; After completing Customs procedures, the entrusted party must transfer the import dossier to the preferential subject so that the subjects could continue to register for circulation according to regulations.
Regarding tax policies, when making temporary import of entrusted cars for preferential subjects, the entrusted party shall ensure the tax exemption dossiers comply with Clause 6, Article 5 of Decree 134/2016/ ND-CP of the Government:
A / Customs dossiers as prescribed by Customs legislation, except for the purchase of duty-free goods at duty-free shops;
B) The quota book of tax exemption defined in Clause 7 of this Article: 01 copy with the official stamp of the agency, unless the quota book of tax exemption has been updated to the national single window portal. ;
C / Papers that shows the completion of re-export or destruction or transfer in the cases specified in Clause 4 of this Article: 01 copy with the official stamp of the agency;
D / A written confirmation of the Ministry of Foreign Affairs for cases of importing goods specified in Clauses 2 and 3 of this Article: 01 copy with the official stamp of the agency;
E / The written approval of the Prime Minister for importing goods specified in Clause 4 of this Article: 01 copy with the official stamp of the agency.
In addition, they need to supplement the entrusted contract which is specified at Point a, Clause 2, Article 31 of Decree No. 134/2016 / ND-CP and the temporary import permit granted by the Customs authority for the preferential subjects according to Decree No. 19/2014 / TT-BTC of the Ministry of Finance.
The procedures for tax exemption shall comply with the provisions of Clause 7, Article 5 of Decree No. 134/2016 / ND-CP.
Regarding the dossier for granting temporary import paper and import procedures: vouchers related to goods in the name of the entrusted unit.
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About the procedures for granting import certificates: The subjects of immunity shall carry out the procedures for granting temporary import certificates according to the provisions of Circular No. 19/2014 / TT-BTC.
By N.Linh/Thanh Thuy