On April 19th, 2021, the Ministry of Finance issued Circular No. 27/2021/TT-BTC amending and supplementing a number of articles in Circular No. Circular No. 19/2014/TT-BTC dated February 11th, 2014 of the Minister of Finance stipulating procedures for temporary import, re-export, destruction, and transfer of automobiles, two-wheeled motorbikes of who are subject to privileges and immunities in Vietnam.

Accordingly, the procedures for temporary import of the latest automobiles and motorbikes are carried out as follows:

• Implemented at the border gate Customs Sub-Department
• The Sub-Department of Customs where the procedures for temporary import are carried out is responsible for checking and comparing information on temporary import papers and customs declarations with actual goods. In case the imported goods are different from the contents on the temporary import paper, the adjustment shall be made; the time limit for adjustment shall not exceed 05 working days from the date on which the Customs Department of the province or city receives all information and dossiers.
• The Sub-department of Customs that carries out procedures for temporary import shall only grant customs clearance for temporarily imported vehicles when there is a certificate of quality, technical safety, and environmental protection for imported motor vehicles/motorcycles and motorcycles and has been completed customs clearance.
• The director of the Sub-department of Customs where the procedures for temporary import are carried out shall certify the results of the procedures in 02 copies of the temporary import papers for cars and motorcycles and return 01 copy to the customs declarant;

If paper customs procedures are carried out, the Sub-department of Customs shall certify the customs clearance on 03 declarations:

• Return to the declarant 01 customs declaration with clearance certification and 01 customs declaration with the stamp “used” for re-export or transfer or destruction of automobiles and motorcycles in accordance with law”;
• Save 01 customs declaration.

This Circular is effective as of June 2, 2021