Grant of duty exemption to goods of foreign entities enjoying diplomatic immunity and privileges in Vietnam

Pursuant to Article 5 of Decree 134/2016/ND-CP, amended by Clause 2, Article 1 of Decree 18/2021/ND-CP, providing for grant of duty exemption to goods of foreign entities enjoying diplomatic immunity and privileges in Vietnam as follows:

1. Goods of goods of foreign entities enjoying diplomatic immunity and privileges are prescribed in Clause 1 Article 16 of the Law on Export and import duties. To be specific:

a) Diplomatic missions and consular offices may import and temporarily import goods free of duty within the categories and allowance specified in Appendix I enclosed herewith. Diplomatic officials and consuls may import and temporarily import goods free of duty within the categories and allowance specified in Appendix II enclosed herewith. Other employees of diplomatic missions and consular offices may import or temporarily import goods free of duty within the categories and allowance specified in Appendix III enclosed herewith.

b) Representative offices of UN System organizations and officials thereof may import or temporarily import goods free of duty within the categories and allowance specified in Appendix I and Appendix II enclosed herewith.

c) Representative offices of non-UN System organizations and members thereof are exempt from import duties under international treaties to which Vietnam is a signatory.

d) Representative offices of non-governmental organizations and members thereof are exempt from import duties under agreements between them and Vietnam’s Government.

2. The entities specified in Point a and Point b Clause 1 of this Article may import the alcohol, beer and tobacco articles specified in Appendix I enclosed herewith free of duty beyond the duty-free allowance to serve diplomatic activities. Duty-free allowance for alcohol, beer and tobacco shall be confirmed by the Ministry of Foreign Affairs.

3. In addition to the commodities listed in Appendix I, Appendix II and Appendix III hereof, the entities specified in Point a and Point b Clause 1 of this Article are also granted exemption from import duties on other goods that are necessary for their works. The categories and quota on duty-free imports are subject to confirmation by the Ministry of Foreign Affairs.

4. Where an international treaty or agreement between Vietnam’s government and a foreign non-governmental organization does not specify the categories and allowance for duty-free goods, the Ministry of Finance and the Ministry of Foreign Affairs shall submit a proposal to the Prime Minister for approval.

The categories and allowance for duty-free goods mentioned in this Clause must not exceed those specified in Appendix I through III enclosed herewith.

5. A car or motorcycle may be temporarily imported to replace another temporarily imported one within the allowance established by any of the authorities specified in Point a and Point b of this Article is only permitted after procedures for re-export, destruction of transfer of such vehicle have been completed.

A person mentioned in Point a or Point b Clause 1 of this Article may only temporarily import a car or motorcycle free of duty to replace another temporarily imported one within the allowance after the temporarily imported vehicle has been re-exported or destroyed.

6. Application for duty exemption:

a) A customs dossier prescribed by customs laws, except for duty-free goods purchased at duty-free shops;

b) The quota book for duty-free goods (hereinafter referred to as “quota book”) specified in Clause 8 of this Article: 01 photocopy, unless it has been updated on National Single-window Information Portal;

c) Documents proving completion of re-export, destruction or transfer of the goods in the cases specified in Clause 5 of this Article: 01 photocopy;

d) A confirmation of the Ministry of Foreign Affairs in case of import of goods mentioned in Clause 2, Clause 3 of this Article: 01 photocopy;

dd) The Prime Minister’s Decision on duty exemption in case of goods import specified in Clause 4 of this Article: 01 photocopy.

7. Procedures for granting duty exemption are specified in Article 31 of this Decree.

a) In the cases specified in Clause 2 of this Article: the foreign organization shall complete and send a written request (Form No. 02a in Appendix VII hereof) to the Ministry of Foreign Affairs. Within 05 working days from the receipt of the request, the Ministry of Foreign Affairs shall issue a confirmation (Form No. 02b in Appendix VII hereof) or rejection (which provides explanation). The customs authority shall consider granting duty exemption according to the documents specified in Clause 6 of this Article.

b) In the cases specified in Clause 3 of this Article: The foreign organization or individual (hereinafter referred to as “foreign entity”) shall complete and send a written request for confirmation of categories and quota on duty-free goods (Form No. 02c in Appendix VII hereof) to the Ministry of Foreign Affairs. Within 05 working days from the receipt of the request, the Ministry of Foreign Affairs shall issue a confirmation (Form No. 02d in Appendix VII hereof) or rejection (which provides explanation). The customs authority shall consider granting duty exemption according to the documents specified in Clause 6 of this Article.

c) In the cases specified in Clause 4 of this Article:

The foreign entity shall complete and send Form No. 02e in Appendix VII hereof to the Ministry of Finance. Within 10 days from the receipt of the form, the Ministry of Finance shall discuss with the Ministry of Foreign Affairs on the categories and quota on duty-free imports under the international treaty or agreement between Vietnam Government and the foreign non-governmental organization.

Within 10 days from the receipt of the document from the Ministry of Foreign Affairs, the Ministry of Finance shall request the Prime Minister to consider deciding the categories and quota on duty-free imports. The Prime Minister shall consider issuing a duty exemption decision (Form No. 02g in Appendix VII hereof) to the foreign entity. The customs authority shall grant duty exemption according to the documents specified in Clause 6 of this Article.

The customs authority where customs procedures are followed shall monitor the use of duty-free quota electronically. In case electronic monitoring is not available, the taxpayer shall submit 01 photocopy and present the original quota book for comparison and deduction.

8. Procedures for issuance of quota book or increase of quota therein

a) Application submitted by an organization shall include the following documents:

The written request for issuance of the issuance of the quota book or quota increase (Form No. 01 or Form No 01a in Appendix VII hereof: 01 original copy;

Notice of the establishment of the representative agency in Vietnam after the quota book is issued for the first time: 01 photocopy;

Documents proving completion of re-export, destruction or transfer of the goods in case the entity specified in Point a, Point b Clause 1 of this Article requests additional quota on automobiles or motorcycles to the quota book: 01 photocopy;

The international treaty or agreement between Vietnam’s government and the foreign non-governmental organization which specifies the categories and quota on duty-free goods: 01 photocopy;

The Prime Minister’s decision on duty exemption if the international treaty or agreement between Vietnam’s government and the foreign non-governmental organization does not specify the categories and quota on duty-free goods (for the organizations specified in Point c, Point d Clause 1 of this Article): 01 photocopy.

b) Application submitted by an individual shall include the following documents:

The written request for issuance of the issuance of the quota book or quota increase (Form No. 02 or Form No 02i in Appendix VII hereof: 01 original copy;

The ID card issued by the Ministry of Foreign Affairs (for the individuals specified in Point a, Point b Clause 1 of this Article: 01 photocopy;

Documents proving completion of re-export, destruction or transfer of the goods in case the entity specified in Point a, Point b Clause 1 of this Article requests additional allowance for automobiles or motorcycles to the quota book: 01 photocopy;

The work permit or a legally equivalent document issued by a competent authority if the applicant is a member of an international organization or non-governmental organization (for persons mentioned in Point d Clause 1 of this Article): 01 photocopy;

The international treaty or agreement between Vietnam’s government and the foreign non-governmental organization which specifies the categories and quota on duty-free goods: 01 photocopy;

The Prime Minister’s decision on duty exemption if the international treaty or agreement between Vietnam’s government and the foreign non-governmental organization does not specify the categories and quota on duty-free goods (for the entities specified in Point c, Point d Clause 1 of this Article): 01 photocopy.

c) Authority to issue the quota book or increase quota therein

Directorate of State Protocol – The Ministry of Foreign Affairs or an agency authorized by the Ministry of Foreign Affairs shall issue quota books using Form No. 02h1 or Form No. 02h2 or Form No. 02h3 in pl VII hereof to the entities specified in Point a and Point b Clause 1 of this Article within 05 working days from the day on which adequate documents are received.

Customs Departments of provinces, inter-provinces and central-affiliated cities (hereinafter referred to as “provinces”) where the organizations mentioned in Point c and Point d Clause 1 of this Article are located shall issue quota books using Form No. 02h4 or Form No. 02h5 in Appendix VII hereof to the organizations and individuals mentioned in Point c and Point d Clause 1 of this Article within 05 working days from the day on which adequate documents are received.

The Ministry of Foreign Affairs shall monitor and issue quota book to the entities granted diplomatic immunity and privileges mentioned in Point c Clause 1 of this Article if they have been issued with quota books by the Ministry of Foreign Affairs before the effective date of this Decree.

After a quota book is issued, the issuing authority mentioned in this Point shall update General Department of Customs with information in the quota book via National Single-window Information Portal.

Best Regards!