​ I have a problem about national security goods that are subject to import tax...?

Reply:

According to Article 6 of Circular No. 20/2014 / TT-BTC dated February 12, 2014 of the Ministry of Finance regulating the import of cars and motorbikes according to the moving property regime of Vietnamese citizens residing in Foreign countries have been granted permanent residence registration in Vietnam, procedures for importing cars and motorcycles are stipulated as follows:

1. Import records:

a) License to import cars and motorbikes: 02 originals.

b) Bill of lading: 01 original copy (stamped by the Customs Department of the province or city where the permit for import of cars and motorbikes is granted).

c) Customs declaration form XK / NK PMD (HQ / 2011-PMD): 02 originals.

d) Registration certificate of technical safety and environmental protection quality of imported vehicles (for automobiles): 01 notarized copy with the original for checking and comparing.

d) Registration certificate of quality inspection of imported motorcycles (for motorcycles): 01 notarized copy with the original for checking and comparing.

2. Order of import procedures:

a) Location of procedure completion

- Procedures for import of cars shall be carried out at border-gate Customs Sub-Departments (where cars are transported from abroad to border gates) according to current regulations on used cars. Particularly for Vietnamese citizens residing in countries bordering on land, who are allowed to repatriate to transport automobiles through land border gates, they may carry out import procedures at international border gates.

- Procedures for temporary import of motorbikes shall be carried out at the Customs Branch according to the provisions of law.

b) Procedures for import of cars and motorbikes according to the regime of movable assets shall comply with current regulations on import goods not for commercial purposes and relevant guiding documents.

c) The Customs Department of the border gate only clears the customs when there is a certificate of quality of technical safety and environmental protection of motor vehicles imported (for cars), technical safety and quality certificates. Environmental protection of cars and motorcycles (for motorcycles) of quality inspection agencies.

d) Ending customs clearance procedures for cars, motorbikes, leaders of border-gate Customs Sub-Departments to certify the contents of "cars and motorbikes imported under the regime of moving assets" into the customs declaration sheet. Commodity officials XK / NK PMD (HQ / 2011-PMD), do not issue origin declaration for cars and NK motorcycles; paid to overseas Vietnamese citizens who repatriated a vehicle import permit (with certification of the procedures for importing cars and motorbikes of border-gate Customs Sub-Departments where procedures for vehicle import are made) , 01 declaration of HQ / 2011-PMD (the declarer) to carry out the procedures for registration of vehicle circulation in accordance with the current provisions of law and 01 copy of the declaration of HQ / 2011-PMD (the customs declarer) save) stamped to carry out transfer procedures and certification of import border-gate Customs Sub-Department; How to send the declaration of export and import PMD with the confirmation of the border gate customs sub-department for the Customs Department of the province or city where the import license is issued to monitor and update the data of the import declaration form. vehicle to the information management system of the General Department of Customs for centralized information management .... ”