THE MINISTRY OF FINANCE

Circular No. 19/2014/TT-BTC dated February 11th 2014 of the Ministry of Finance on the procedures for temporary import, re-export, destruction and transfer of cars and motorcycles for entities being entitled to diplomatic privileges and immunities in Viet Nam
Pursuant to the Customs Law No.29/2001/QH10 on 29/6/2001 and 14/6/2005 42/2005/QH11 Act amending and supplementing a number of articles of the Customs Law;
Pursuant to the Law on Export and Import Tax No.45/2005/QH11 dated June 14, 2005, the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; the Law No. 21/2012/QH13 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration;
Pursuant to the Law No.78/2006/QH11 dated December 12, 2006 of the National Assembly on Tax Administration;
Pursuant to the Law No.13/2008/QH12 dated June 12, 2008 of the National Assembly on Value Added Tax and the Law No. 31/2013/QH13 dated June 19, 2013 of the National Assembly on amending and supplementing a number of Articles of the Law on Value-Added Tax;
Pursuant to the Law No. 27/2008/QH12 dated November 28, 2008 of the National Assembly on Excise Tax;
Pursuant to the Ordinance No. 25-L/CTN dated September 07, 1993 of the Standing Committee of National Assembly on the privileges and immunities relating to diplomatic mission, consular posts and representative offices of international organizations in Vietnam;
Pursuant to Decree No. 73-CP dated July 30, 1994 of the Government on detailed Regulations on the implementation of the Ordinance on the privileges and immunity of diplomatic representations, foreign consulates, and representative offices of international organizations in Vietnam
Pursuant to Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision;
Pursuant to the Decree No. 26/2009/ND-CP dated March 16, 2009 of the Government detailing a number of articles of the Law on Excise Tax and the  Decree No. 113/2011/ND-CP dated December 8, 2011 of the Government amending and supplementing a number of articles of the Government’s Decree No. 26/2009/ND-CP of March 16, 2009, detailing a number of articles of the Law on Excise Tax;
Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing a number of articles of the Law on Export and Import Tax;
Pursuant to the Decision No. 53/2013/QD-TTg of September 13, 2013, on temporary import, re-export, destruction and transfer of automobiles and motorbikes of entities eligible for privileges and immunities in Vietnam
Pursuant to Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on activities of international purchase and sale of goods and activities of agency for sale, purchase, outsourcing and transit of goods involving foreign parties
Pursuant to the Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government on detailing and guiding implementation of several articles of Law on Value-Added Tax
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government promulgating the functions, tasks, rights and organizational structure of the Ministry of Finance;
At the proposal of the General Director of the General Department of Customs;
Minister of Finance issues Circular on the procedures for temporary import, re-export, destruction and transfer of cars and motorcycles for entities being entitled to diplomatic privileges and immunities in Viet Nam,
Chapter 1.
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular deals with the temporary import, re-export, destruction, and transfer (hereinafter referred to as transfer) of cars and motorcycles (hereinafter referred to as vehicles) of the entities being entitled to diplomatic privileges and immunities in Viet Nam.
Article 2. Subjects of application
1. The diplomatic missions, consular offices and representative offices of international organizations in Vietnam that are given diplomatic privileges and immunity according to the International Agreements to which Vietnam is a signatory as specified in articles 8,9,10 of the Government's Decree No. 73/CP dated July 30, 1994;
2. The diplomats of diplomatic missions, the consular officers of consular offices, the officials of representative offices of international organizations in Vietnam that are given diplomatic privileges and immunity according to the International Agreements to which Vietnam is a signatory.
3. Technical coordinators of diplomatic missions and consular offices that are given diplomatic privileges and immunity on the principle of reciprocity between Vietnam’s Government and the home country; officials of representative offices of international organizations in Vietnam that are given diplomatic privileges and immunity according to the International Agreements to which Vietnam is a signatory.