Reply:According to Article 8 of Circular No. 19/2014 / TT-BTC, dated February 11, 2014 of the Ministry of Finance, the procedures for the destruction of motorbikes are as follows:1. Before destroying vehicles, the subjects specified in Clauses 1, 2 and 3 of this Circular shall send notices in writing to provincial / municipal Customs Departments where permits for temporary import of automobiles and motorcycles are issued, The document must specify the name and address of the person temporarily importing the vehicle, the number, date and year of the temporary import paper and the temporary import declaration for the vehicle.2. Procedures for vehicle destruction shall comply with regulations of the Ministry of Natural Resources and Environment.3. The Customs Department of the province or city where the temporary import of cars / motorbikes is issued based on the written record of destruction (original) according to the regulations of the Ministry of Natural Resources and Environment comparing with information related to the vehicle (Temporary import papers, temporary import declarations and conditions specified in Article 8 of Decision No. 53/2013 / QD-TTg) to effect the liquidation of temporary import cars and motorcycles according to regulations.