Thông tư liên tịch 03/2001/TTLT/TCHQ-BNG

I. To amend and supplement Point b, Section 2, Part I of Joint Circular No. 03/2000/TTLT-TCHQ-BNG as follows:

Attestation of the inviting agency is a written attestation by the head of a Vietnamese State agency (mentioned at Point a, Section 2, Part I) or by the person authorized by the above-said head of a Vietnamese State agency.

List of temporarily imported due-free personal effects must be attached to the written inviting attestation and be an inseparable part of the written inviting attestation.

II. To amend the first (-), Point 1, Section A, Part II of Joint Circular No. 03/2000/TTLT-TCHQ-BNG as follows:

The time-limit for due-free temporary import of cars shall be stipulated as follows:

- For persons whose working duration in Vietnam lasts between 12 months and 24 months, the time-limit for tax-free temporary import of cars shall be 06 months before the above-said duration expires.

- For persons whose working duration in Vietnam is 24 months or more, the time-limit for tax-free temporary import of cars shall be 12 months before the above-said duration expires.

III. To amend the second (-), Point 1, Section B, Part II of Joint Circular No. 03/2000/TTLT-TCHQ-BNG as follows:

On the basis of the list of temporarily imported due-free personal effects already certified by Vietnamese State agency mentioned at Point b, Section 2, Part I, the border-gate customs offices shall carry out the procedures for tax-free temporary import and monitor the subsequent deduction as prescribed.

For the Minister for Foreign Affairs
Vice Minister
NGUYEN DINH BIN

For the General Director of Customs
Deputy General Director
DANG VAN TAO