On March 1, 2018, Prime Minister signed Decision No. 10/2018/QD-TTg
amending certain articles of Decision No. 53/2013/QD-TTg dated September 13, 2013 of the Prime Minister on temporary import, re-export, destruction, and transfer of motor vehicles and two-wheeled mopeds of entities enjoying diplomatic immunity and privileges in Vietnam.
Notably, the entities mentioned in Clause 1 Article 2 of Decision No. 53/2013/QD-TTg may temporarily import motor vehicles and mopeds without payment of import duties (no declaration required) and special excise duties and VAT (declaration required) in accordance with the categories and quota prescribed in Clause 1 Article 5 of the Decree No. 134/2016/ND-CP dated September 1, 2016 after the Ministry of Foreign Affairs allocates temporary import quota as specified in the duty-free good quota book as prescribed.
Meanwhile, an entity mentioned in Clause 2, Clause 3 Article 2 of this Decision may temporarily import motor vehicles and mopeds without payment of import duties (no declaration required) and special excise duties and VAT (declaration required) as prescribed in Clause 1 Article 5 of the Decree No. 134/2016/ND-CP dated September 1 if it meets the following conditions:
a) It obtains the temporary import quota specified in a duty-free good quota book as prescribed. If the successor applies for temporary import of motor vehicles and mopeds, the Ministry of Foreign Affairs only allocate the temporary import quota specified in the duty-free good quota book when the predecessor has completed procedures for re-export, destruction of motor vehicles and/or mopeds or transfer of motor vehicles as prescribed, on the basis of notification of customs authority.
b) He/she has worked at the diplomatic mission, consular office, or representative office of an international organization in Vietnam, which enjoys diplomatic immunity and privileges, for at least 18 months from the day on which the entity is issued with the ID card by the Ministry of Foreign Affairs, and still work in Vietnam for at least 12 months according to the ID card issued by the Ministry of Foreign Affairs (in case of entity prescribed in Clause 2 Article 2 of this Decision).
c) He/she has worked at the diplomatic mission, consular office, or representative office of an international organization in Vietnam, which enjoys diplomatic immunity and privileges, for at least 12 months from the day on which the entity is issued with the ID card by the Ministry of Foreign Affairs, and still work in Vietnam for at least 09 months according to the ID card issued by the Ministry of Foreign Affairs (in case of entity prescribed in Clause 3 Article 2 of this Decision).
About the conditions for transfer of motor vehicles, if an entity mentioned in Clause 1, Clause 2 and Clause 3 of Decision No. 53/2013/QD-TTg wishes to transfer a vehicle the manufacture year of which is earlier than 5 years ago to another entity that is given diplomatic immunity and privileges in Vietnam or other entity in Vietnam, the vehicle must be certified by the competent registry that it still meets roadworthiness standards."
Decision No. 10/2018/QD-TTg comes into force on April 20, 2018.