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On July 27, 2022, the Minister of Finance issues the Circular No. 45/2022/TT-BTC on amending and supplementing a number of articles of the Minister of Finance’s Circular No. 143/2015/TT-BTC of September 11, 2015, providing customs procedures for and management of automobiles and mopeds of subjects permitted to import or temporarily import these automobiles and mopeds for non-commercial purposes.
The Circular No. 45/2022/TT-BTC amends, and supplements a number of provisions on procedures for automobile and motorcycle import or temporary import prescribed in Article 5, Circular No. 143/2015/TT-BTC.
According to new provisions, a dossier for import or temporary import of an automobile or a moped comprises:
- An import declaration;
- A bill of lading or another transportation document of equivalent validity;
- A written registration for technical safety quality and environmental protection inspection of the imported motor vehicle (for automobiles);
- A written registration for technical safety quality and environmental protection inspection of the imported motorcycle or moped/engine of motorcycle or moped (for mopeds);
- A power of attorney to another organization or individual in Vietnam to carry out automobile/moped import or temporary import procedures (if any).
Besides, Circular 45/2022 annuls the regulations on the imports of organizations and individuals for only 1 automobile and 1 motorcycle only 1 automobile and 1 motorcycle, this Decree prescribes that:
Policies on the management of automobiles and mopeds imported or temporarily imported as donations, gifts, samples or movables must comply with the regulations of the Government and Prime Minister.
