According to Article 10 of Decree No. 05/VBHN-BGTVT, it is stipulated as follows:
Foreigners bringing vehicles into Vietnam for tourism will be the case where they must carry out procedures for temporary import and re-export of motor vehicles participating in traffic.
👉 In addition, the carrying of this means of transport requires procedures for temporary import for re-export, according to the provisions of Clause 9, Article 16 of the Law on Import and Export Tax 2016 on tax exemption for goods temporarily imported for re-export within a certain period (below): The temporary import for re-export is exempt from tax, so the motorbikes brought by tourists in Vietnam will be exempt from import and export tax.
Goods temporarily imported for re-export or temporarily exported for re-import within a certain period, including:
a) Goods temporarily imported for re-export, temporarily exported for re-import for organizing or participating in fairs, exhibitions, product introduction, sporting, cultural, artistic, or other events; machinery and equipment temporarily imported for re-export for testing, research, and product development; machinery, equipment, and professional tools temporarily imported for re-export, temporarily exported for re-import to serve work within a certain period or for processing for foreign traders, except for machinery and equipment, tools and means of transportation of organizations and individuals permitted to be temporarily imported for re-export for the implementation of investment projects, construction, and installation of works, in service of production;
b) Machinery, equipment, components, and spare parts temporarily imported for replacement or repair of foreign ships or aircraft or temporarily exported to replace or repair Vietnamese ships or aircraft abroad; goods temporarily imported for re-export to supply foreign ships and aircraft anchored at Vietnamese ports;
c) Goods temporarily imported for re-export or temporarily exported for re-import for warranty, repair, or replacement;
d) Vehicles revolving by the mode of temporary import for re-export or temporarily exported for re-import to store exported and imported goods;
e) Goods traded in temporary import for re-export within the temporary import for re-export period (including the extension period) are guaranteed by a credit institution, or an amount of deposit equivalent to the import tax amount has been paid by a credit institution. Goods temporarily imported for re-export.
Thus, the bringing of motor vehicles of foreign tourists into Vietnam must meet several conditions of Vietnamese law and be exempt from import and export tax when bringing these vehicles into Vietnamese territory.
- Import and Export Tax Law 2016;
- Decree No. 134/2016/ND-CP detailing a number of articles and measures to implement the law on export tax and tax Decree No. 05/VBHN-BGTVT stipulating the management of motor vehicles brought into Vietnam by foreigners for tourism.