Foreign professionals coming to Việt Nam often wish to use their personal vehicles during their assignment. The following Q&A outlines who may bring a car currently in use into Việt Nam, the applicable tax exemption, and the key procedures required under Vietnamese law.

Vu Van Anh, LL.M.

I am a foreign national planning to come to Việt Nam to work for an international organisation. May I bring my personal car into Việt Nam for use during my stay? If so, am I entitled to any tax exemption or reduction?

Yes. Under the Prime Minister’s Decision No. 10/2018/QD-TTg, you may temporarily import a car into Việt Nam and enjoy exemption from import duty, as well as exemption from excise tax and value-added tax, provided that you fall into one of the following categories.

First, you are a diplomatic official of a diplomatic mission, a consular officer of a consular mission or an official working for a representative office of an international organisation in Việt Nam, and you are entitled to privileges and immunities under a treaty to which Việt Nam is a signatory or contracting party. In this case, your total term of service in Việt Nam must be at least 18 months from the date of issuance of your diplomatic identity card, with at least 12 months remaining.

Second, you are an administrative or technical staff member of a diplomatic or consular mission and entitled to privileges and immunities on the basis of reciprocity, or staff of a representative office of an international organisation and entitled to privileges and immunities under a relevant treaty.

For this category, the total term of service must be at least 12 months, with at least nine months remaining.

In both cases, the Ministry of Foreign Affairs will grant a temporary import quota, which will be recorded in a tax-free quota book in accordance with regulations.

It should be noted that the Ministry of Foreign Affairs will only issue a new quota after your predecessor, if any, has completed procedures for re-export, destruction or lawful transfer of ownership of his or her car or motorcycle, based on confirmation from the customs authority.

In addition, during your term of service in Việt Nam, if your vehicle becomes unusable due to an accident, natural disaster or other objective technical reasons, and you still have at least nine months of service remaining, you may be permitted to temporarily import a replacement car duty-free after completing procedures for re-export or destruction of the damaged vehicle.

What procedures must I carry out to apply for a temporary import permit?

Under Vietnamese law, a car currently in use abroad and brought into Việt Nam by an eligible person is regarded as movable property. You must therefore carry out procedures for the temporary import of movable property.

Step 1: Preparing the dossier

Pursuant to Circular No. 19/2014/TT-BTC, as amended by Circular No. 27/2021/TT-BTC, a dossier of application for a temporary import permit must comprise:

• An application for temporary import using the prescribed form
• A copy of the applicant’s identity card issued by the Vietnamese Ministry of Foreign Affairs
• Written certification from the applicant’s employing organisation in Việt Nam confirming the relocation of assets or transfer of workplace
• A copy of the applicant’s duty-free quota book, unless the quota has already been updated in the National Single Window System or the import exceeds the approved quota
• A copy of a document proving ownership of the vehicle, such as a bill of lading or equivalent transport document showing the applicant or an authorised entity as the consignee, unless the vehicle is imported via a land border gate or transferred through receipt of a transfer, gift or donation from another person entitled to privileges and immunities, and one of the following documents:

(i) The vehicle registration certificate, deregistration certificate, export certificate or ownership certificate issued by a competent authority of the exporting country, with a certified Vietnamese translation

(ii) Proof of bank transfer payment, certified by the bank, or a sale and purchase contract or commercial invoice, for vehicles imported from abroad or transferred from another person who is also entitled to privileges and immunities

(iii) A document proving vehicle ownership in accordance with Vietnamese law, or a document issued under the law of the exporting country, with a notarised Vietnamese translation, or written certification by the embassy of that country

As several documents in the dossier are submitted in copy form, you should bring the originals for comparison when submitting the application.

Step 2: Submitting the dossier

Within five working days of receiving a complete and valid dossier, the Customs Department will review the application and compare it with the vehicle quota recorded in the tax-free quota book or with a notification from the General Department of Customs regarding approval for import beyond the quota.

If the dossier is complete and valid, the Customs Department will issue the temporary import permit.

If additional documents or clarification are required, guidance will be provided. Once the supplemented dossier is submitted, the permit will be issued within three working days.

The temporary import permit is valid for 30 days from the date of issuance. If import procedures are not completed within this period, the permit will be cancelled, although a new permit may be issued upon a fresh application.

After issuing the permit, the Customs Department will record it in the tax-free quota book, affix its certification seal and return the quota book together with two copies of the temporary import permit and one sealed copy of the bill of lading, or equivalent transport document, for submission to the customs office at the port of entry. Relevant information will also be updated in the Customs Management System. — VNS