THE MINISTRY OF INDUSTRY AND TRADE - THE MINISTRY OF FINANCE - THE MINISTRY OF FOREIGN AFFAIRS
SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness
 
No. 03/2007/TTLT-BCT-BTC-BNG
Hanoi, October 15, 2007
JOINT CIRCULAR
GUIDING THE DUTY-FREE TEMPORARY IMPORT, IMPORT OR PURCHASE IN VIETNAM, EXPORT, RE-EXPORT, TRANSFER AN DESTRUCTION, OF ESSENTIAL ITEMS FOR WORK AND DAILY-LIFE NEEDS OF VIETNAM-BASED DIPLOMATIC MISSIONS, CONSULAR OFFICES AND INTERNATIONAL ORGANIZATIONS REPRESENTATIVE OFFICES ENTITLED TO PRIVILEGES AND IMMUNITIES
Pursuant to the Governments Decree No. 73/CP of July 30, 1994, detailing the implementation of the Ordinance on Privileges and Immunities for Vietnam-based diplomatic missions, consular offices and international organizations representative offices;
Pursuant to the Governments Decree No. 12/2006/ND-CP of January 23, 2006, detailing the Commercial Law with regard to international goods trading and goods trading agency, processing and transit with foreign parties.
The Ministry of Industry and Trade, the Ministry of Finance and the Ministry of Foreign Affairs jointly guide the duty-free temporary import, import or purchase in Vietnam, export, re-export, transfer and destruction of essential items for work and daily-life needs of Vietnam-based diplomatic missions, consular office and international organizations representative offices entitled to privileges and immunities as follows:
I. SUBJECTS OF APPLICATION
1. Vietnam-based diplomatic missions, consular offices and international organizations representative offices entitled to privileges and immunities under treaties to which Vietnam has signed or acceded as provided for in Articles 8, 9 and 10 of Decree No. 73/CP of July 30, 1994.
2. Diplomats, consuls, and officials of international organizations representative offices in Vietnam who are entitled to similar privileges and immunities under treaties to which Vietnam has signed or acceded.
3. Administrative and technical employees of diplomatic missions and consular offices and employees of international organizations representative offices in Vietnam who are entitled to similar privileges and immunities under treaties to which Vietnam has signed or acceded.
II. PROVISIONS ON LISTS AND QUANTITIES OF ITEMS PERMITTED FOR DUTY-FREE TEMPORARY IMPORT, IMPORT OR PURCHASE IN VIETNAM

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1. The entities defined in Section I of this Circular may temporarily import, import or purchase in Vietnam items on the lists and in the quantities specified in Appendices 1, 2 and 3 to this Circular. They are entitled to exemption from taxes, charges and fees, except for warehousing charges, freights and charges for similar services according to current regulations of the Vietnamese State, specifically:
a/ Appendix 1: List and quantity of essential items for work and daily-life needs of the entities defined in Clause I. Section 1 of this Circular.
b/ Appendix 2: List and quantity of essential items for work and daily-life needs of the entities defined in Clause 2, Section I of this Circular.
c/ Appendix 3: List and quantity of essential items for work and daily-life needs of the entities defined in Clause 3. Section I of this Circular. These entities may only temporarily import, import or purchase free of duty in Vietnam items in the quantities specified in Appendix 3 to this Circular within 6 months after they are granted identity cards by the .Ministry of Foreign Affairs when coming to take on tasks at Vietnam-based representative offices.
2. Apart from the items listed in Appendix 1 to this Circular, the entities defined in Clause 1, Section I of this Circular may import or purchase in Vietnam other essential items or goods at minimum levels for their work and daily-life needs and enjoy exemption from taxes, charges and fees, except for warehousing charges, freights and charges for similar services according to current regulations of the Vietnamese State.
For items outside the above list which are unconditional imports, the Ministry of Foreign Affairs shall consider and settle the case.
For items outside the above list which are conditional imports, the Ministry of Foreign Affairs shall receive the case and forward it together with its proposal to the Ministry of Industry and Trade for consideration and settlement.
Items and goods purchased free of duty in Vietnam must not be on the list of goods banned from trading. Items and goods imported into Vietnam must not be on the list of goods banned from import.
3. When having reasonable needs, the entities defined in Clause 1, Section I of this Circular may temporarily import, import or purchase in Vietnam items listed in Appendix 1 in excessive quantities or those outside the prescribed list, and enjoy exemption from taxes, charges and fees, except for warehousing charges, freights and charges for similar services according to current regulations of the Vietnamese State.
4. Based on books of duty-free goods quotas or official letters of the Ministry of Foreign Affairs or its authorized agencies, the entities defined in Section I of this Circular shall carry out procedures at customs offices.

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5. The entities defined in Section I of this Circular are entitled to exemption from taxes, charges or fees only when purchasing goods at duty-free shops licensed by the Vietnamese State.
III. PROVISIONS ON CONDITIONS FOR DUTY-FREE TEMPORARY IMPORT OR PURCHASE OF CARS OR MOTORCYCLES IN VIETNAM
1. The entities defined in Clause 2 of Section I are entitled to tax exemption for cars or motorcycles listed in Appendix 2 to this Circular if satisfying the following conditions:
a/ Having worked for a representative office for at least 12 months from the date they register temporary residence and arc granted identity cards by the Ministry of Foreign Affairs.
b/ The remaining working duration according to the granted identity cards must be at least 6 months.
2. The entities defined in Clause 3 of Section I are entitled to tax exemption for cars or motorcycles listed in Appendix 3 to this Circular if satisfying the following conditions:
a/ Having worked for a representative office for at least 12 months from the date they register temporary residence and are granted identity cards by the Ministry of Foreign Affairs.
b/ Satisfying the time limit condition specified at Point c, Clause 1 of Section II.
3. The temporary import of used cars under the guidance in Clauses 1 and 2 of this Section must comply with the conditions, order and procedures for the import of used cars provided for in the Governments Decree No. 12/2006/ND-CP of January 23, 2006, detailing the Commercial Law with regard to international goods trading and goods trading agency, processing and transit with foreign parties; the Transport Ministers Decision No. 35/2005/QD-BGTVT of July 21, 2005, on quality inspection, technical safety and environmental protection: and Joint Circular No. 03/2006/TTLT-BTM-BGTVT-BTC-BCA of March 31, 2006, of the Ministry of Trade, the Ministry of Transport, the Ministry of Finance and the Ministry of Public Security, guiding the import of used cars with less than 16 seats under the Governments Decree No. 12/2006/ND-CP of January 23, 2006.
 

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