1. About import policy:
The case that goods are movable property:
- Pursuant to Article 2 of Circular No. 20/2014/TT-BTC dated 12/02/2014 of the Ministry of Finance stipulating the import of automobiles and motorcycles under the regime of movable assets of Vietnamese citizens residing overseas has been resolved to register permanent residence in Vietnam:

"Article 2. Subjects of application
1. Vietnamese citizens settled overseas who have foreign passports or papers substituting for foreign passports, which are still valid, have been registered for permanent residence in Vietnam according to the current provisions of Vietnamese law.

2. Vietnamese citizens residing abroad who hold Vietnamese passports and have permanent residence papers granted by foreign countries shall be subject to permanent residence registration in Vietnam according to the current provisions of Vietnamese law.

3. The Customs authority.

4. Subjects defined in Clauses 1 and 2 of this Article shall directly carry out the procedures prescribed in this Circular; Not allow to authorize to other organizations or individuals. "

Please refer to the regulations on the subject apply above.
- Import conditions for cars under the regime of moving assets shall comply with Article 3 of the Ministry of Finance's Circular No. 20/2014 / TT-BTC dated 12/2/2014.
- Procedures for issuance of import licenses, import procedures for cars under the regime of moving assets shall comply with Article 5, Article 6 of Circular No. 20/2014 / TT-BTC dated 12/02/2014 of the Ministry of Finance.
The case of goods that are not movable property:
- The dossiers of procedures for export and import should follow the provisions of Article 5 of Circular No. 143/2015/TT-BTC dated 11/9/2015 of the Ministry of Finance, if it not the form of moving assets, which are not intended for use for commercial purpose ; Article 45 of Decree No. 08/2015 / ND-CP dated 21/01/2015 of the Government; Article 16 and Article 18 of Circular No. 38/2015 / TT-BTC of 25/3/2015 of Ministry of Finance.
- The import of used cars in the cases where the provisions of Section II of Joint Circular No. 03/2006 / TTLT-BTM-BGTVT-BTC-BCA dated 31/3/2006 of the Ministry of Trade, Ministry of Transportation, Ministry of Finance, Ministry of Public Security: Used cars must satisfy these conditions: not more than 05 years from the year of manufacture to the time of arriving at a Vietnamese port, registered at minimum time of 6 months and has a minimum distance of 10,000 km (ten thousand). At the same time, imported cars are not right-hand drive, in knock-down form, or have changed structure.
- Pursuant to Point 3, Part III of Inter-ministerial Circular No. 03/2006 / TTLT-BTM-BGTVT-BTC-BCA, when importing used car, it shall only be imported through the following international sea ports: Cai Lan port - Quang Ninh, Hai Phong, Da Nang, Ho Chi Minh City (now there is one more port - Vung Tau International Port, according to Circular No. 25 / 2010 / TTLT-BCT-BGTVT-BTC dated 14/06/2010). Customs procedures are carried out at the import border gate. "
Note: Pursuant to Sections 8 and 13, Part 5 of Decision No. 50/2006 / QD-TTg of the Government dated 7/3/2006, promulgating the list of products and goods subject to quality inspection. Accordingly, the item "car" must be registered for quality inspection at the registration centers of the Vietnam Register.

2. About tax policy:
- Import duty: Pursuant to Clause 2, Article 7 of Decree No. 134/2016 / ND-CP of the Government dated 1/9/2016 stipulated:
"Article 7.- Tax exemption for movable property
2. Norms of import tax exemption for movable assets (including used items of daily-life, work or not-used goods, except for automobiles and motorcycles) is 01 unit or 01 set for each organization or individual.
As stated above, cars will not be exempted from import duty. Tax policies shall be implemented in accordance with the following provisions:

2.1. Import Duty: (absolute tax)
- Pursuant to Article 1 of Decision No. 24/2013 / QD-TTg dated 03/05/2013 of the Prime Minister promulgating the import tax rates for passenger cars of 15 seats or less, Import tariffs for passenger cars of 9 seats or less (including driver) is under the heading 8703 in preferential import tariff depending on production year and volume.
- Pursuant to Clause 3, Article 1 of Decision No. 36/2011 / QD-TTg dated 29/6/2011 and Article 1 of Circular No. 24/2013 / TT-BTC dated 3/5/2013 of the Prime Minister regarding to import tax rates for used passenger cars of 15 seats or less.
Accordingly, the import tax rates for passenger cars of 9 seats or less (including drivers) belong to heading 8703 according to the preferential import tariff promulgated together with Decree No. 122/2016 / ND-CP dated 1/9/2016 of the Government. Readers must refer to the tax code of sub-heading 8703 with their vehicles to determine the corresponding preferential tariff rates.

2.2. Special Consumption Tax:
Applying the Tariff promulgated in Law of Special Consumption Tax No. 106/2015 / QH13 dated 6/4/2015 with the excise tax rate depending on specific vehicle volume.

2.3. VAT : Cars in complete units are subjected to VAT of 10%.
- Besides that, after completing the procedures for importing cars under the regime of moving assets, the importers are responsible for paying registration fees at the local tax office and register the circulation of cars for use at Public Security agency as prescribed.
 
regulation on inspecting and determining the origin of export-import goods