Import Procedures and Related Taxes for Individuals Purchasing Cars Designed for Disabled People

Question:

I have a family member (my husband is a foreigner) who is disabled. Due to our frequent visits to Vietnam for family reasons, our family (residing in the UK) finds it necessary to transfer a car designed for disabled persons to Vietnam for our convenience in transportation. I kindly request the Customs Department of the city to guide us on the import procedures and the types of taxes related to this type of vehicle.

Answer:

– We recommend that you look up Circular No. 143/2015/TT-BTC dated September 11, 2015, issued by the Ministry of Finance, which provides customs procedures and management of automobiles and motorbikes for individuals permitted to import or temporarily import for non-commercial purposes. According to this Circular:

Applicable Subjects

1. Vietnamese nationals residing abroad who are intellectuals, experts, skilled workers working in Vietnam for a period of one year or more at the invitation of Vietnamese state agencies.
2. Foreign experts participating in the management and implementation of ODA programs and projects in Vietnam who meet the conditions for the temporary import of automobiles and motorbikes as prescribed in the Prime Minister’s Decision No. 119/2009/QD-TTg of October 1, 2009.
3. Organizations and individuals permitted to import or temporarily import automobiles and motorbikes in accordance with international treaties to which Vietnam is a signatory or a member.
4. Other subjects permitted to import automobiles and motorbikes for non-commercial purposes in accordance with relevant laws.

– For used automobiles, they can only be imported if they meet certain conditions: used cars must not be more than 05 years old, calculated from the year of manufacture to the year of importation. Additionally, used cars must have been registered for a minimum of 6 months and have traveled a minimum distance of 10,000 kilometers up to the time the car arrives at a Vietnamese port. Used cars can only be imported as gifts from foreign individuals or organizations to Vietnamese individuals or organizations.

– For automobiles with a seating capacity of up to 9 passengers that have not been used, they can only be imported as gifts from foreign individuals or organizations to Vietnamese organizations.

Regarding automobiles designed for disabled persons, we recommend that you contact the Vietnam Register Department under the Ministry of Transport for more specific guidance on quality checks for technical safety and environmental protection of imported motor vehicles.

As for the types of taxes to be paid: Currently, for passenger cars with a seating capacity of up to 9 passengers, the following taxes must be paid: Import tax, special consumption tax, and value-added tax.