On November 3, 2025, the Customs Department issued Official Letter No. 33231/CHQ-GSQL regarding the handling of duty-free temporarily imported cars belonging to non-governmental organizations.
The detailed content is as follows:
- It is not permitted to transfer duty-free, temporarily imported cars without approval from the competent authority.
- In cases where a transfer is requested, the dossier must be prepared in accordance with regulations. The dossier includes:
- Application letter requesting a car transfer
- Vehicle registration and license plate withdrawal certificate issued by the Police Authority
- Written confirmation of completion of the working term in Vietnam from the managing agency
- Import or temporary import customs declaration form with the stamp “for re-export or transfer”
- Import customs declaration form
(According to Article 8 of Circular No. 143/2015/TT-BTC, amended by Circular No. 45/2022/TT-BTC)
- A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed. No remedial measure is required for acts of declaration and completion of procedures after domestic consumption or change of intended use of goods that were tax exempt, non-taxable, or considered for tax exemption, provided the act occurs before the issuance of a decision on inspection or audit.
(According to Official Letter No. 33231/CHQ-GSQL, November 3, 2025)
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