DOSSIERS FOR IMPORT AND TEMPORARY IMPORT OF CARS AND MOPEDS
The Ministry of Finance issues the Circular No. 45/2022/TT-BTC amending and supplementing a number of articles of the Minister of Finance’s Circular No. 143/2015/TT-BTC of September 11, 2015, providing customs procedures for and management of automobiles and mopeds of subjects permitted to import or temporarily import these automobiles and mopeds for non-commercial purposes on July 27, 2022.
According to new provisions, a dossier for import or temporary import of an automobile or a moped comprises: An import declaration; A bill of lading or another transportation document of equivalent validity; A written registration for technical safety quality and environmental protection inspection of the imported motor vehicle (for automobiles); A written registration for technical safety quality and environmental protection inspection of the imported motorcycle or moped/engine of motorcycle or moped (for mopeds); A power of attorney to another organization or individual in Vietnam to carry out automobile/moped import or temporary import procedures (if any), etc.
Besides, provincial-level Customs Departments that carry out procedures for import or temporary import for re-export of automobiles or mopeds shall direct Customs Branches in performing procedures for import or temporary import for re-export of automobiles or mopeds as prescribed.
After completing procedures for import of an automobile or a moped (for cases of import of automobiles and mopeds as donations or gifts), the Customs Branch that carries out import procedures shall provide information on the serial number and date of the import declaration having undergone customs clearance procedures; and name and tax identification number of the automobile/moped importer to the provincial-level Tax Department that performs tax administration for such importer in order to perform tax administration and collect taxes under regulations.
This Circular takes effect on September 10, 2022.
