Recently, the Ministry of Finance issued Circular No. 45/2022/TT-BTC dated July 27, 2022 amending Circular 143/2015/TT-BTC regulating customs procedures and management of cars and motorcycles of subjects permitted to import or temporarily import for non-commercial purposes. Accordingly, amending some conditions on imported motorcycles for non-commercial purposes.
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Technical regulations on motorcycles prescribed in Circular No. 45/2022/TT-BTC must ensure technical safety and quality, technical safety and environmental protection for motorcycles and mopeds according to the National technical regulation on quality, technical safety and environmental protection for motorcycles and mopeds No: QCVN 14:2015/BGTVT.
Accordingly, amending the conditions for motorcycles imported or temporarily imported for non-commercial purposes as follows:
1. Conditions for imported and temporarily imported cars and motorcycles
In order to import or temporarily import, cars and motorbikes need to satisfy the conditions prescribed by law, specifically as follows:
- Imported or temporarily imported motorcycles are unused vehicles;
- Motorcycles must be of the type permitted to be registered and circulated in Vietnam (except for cases of import or temporary import without registration or circulation for use as samples, display, product introduction, exhibition or research and testing).
In addition, the policy on management of imported and temporarily imported cars and motorcycles in the form of gifts, gifts, samples, and movable property shall comply with regulations of the Government and the Prime Minister.
2. About the implementation organization
- The General Department of Customs controls and manages information related to the import and temporary import of cars and motorcycles of subjects permitted to import or temporarily import for non-commercial purposes;
- Responsibilities of the Customs Department of the province or city where the procedures for import, temporary import and re-export of cars and motorcycles are carried out
+ Direct the Customs Sub-departments to carry out the procedures for importing, temporarily importing and re-exporting cars and motorbikes according to the law;
+ After completing the import procedures for cars and motorcycles (for the case of import in the form of gifts or gifts), the Sub-department of Customs where the import procedures are carried out shall provide the following information: number and date of customs clearance of the import declaration; name and tax identification number of the organization or individual importing the vehicle to the Tax Department of the province or city where the tax is administered by this organization or individual for tax administration and tax collection as prescribed.
Circular 45/2022/TT-BTC amending Circular 143/2015/TT-BTC stipulating customs procedures and management of cars and motorcycles of subjects permitted to import or temporarily import not for the purpose of commercial purposes takes effect on September 10, 2022.
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