Decree No. 128/2020/ND-CP penalties for administrative customs offences

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ATTRIBUTE

Decree No. 128/2020/ND-CP dated October 19, 2020 of the Government on sanctioning of administrative violations in the customs field
Issuing body: GovernmentEffective date:
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Official number:128/2020/ND-CPSigner:Nguyen Xuan Phuc
Type:DecreeExpiry date:Updating
Issuing date:19/10/2020Effect status:
Known

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Fields:Administrative violation , Export - Import

SUMMARY

To fine up to VND 60 million for the act of transporting scraps into Vietnam

On October 19, 2020, the Government promulgates the Decree No. 128/2020/ND-CP on sanctioning of administrative violations in the customs field.

Specifically, a fine from VND 40 million to VND 60 million shall be imposed for any of the following acts: Unloading goods at a port of destination other than that in the goods manifest or bill of lading; Illegally selling, destroying, or throwing goods to avoid customs examination and inspection or customs supervision; Transporting scraps into Vietnam for a consignee on the goods manifest, who is ineligible for importing scraps use as production materials, etc.

In addition, to fine from VND 30 million to VND 50 million for the acts of importing or exporting goods on the list of goods designated to importers and exporters without a competent agency's written designation as prescribed.

Besides, a fine level equal to 20% of under-declared tax amounts or over-declared exempted, reduced, refunded or uncollected tax amounts shall be imposed for the acts of failing to make additional declarations of the customs value according to regulations are discovered thorough inspection and examination of goods without official prices at the time of registration of the customs declaration or goods for which the actually paid amount or amount to be added to customs value has not yet been determined at the time of registration of the customs declaration.

This Decree takes effect on December 10, 2020.

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Effect status: Known

THE GOVERNMENT

_________

No. 128/2020/ND-CP

 

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

_______________________

Hanoi, October 19, 2020

 

 

 

DECREE

On sanctioning of administrative violations in the customs field

___________

 

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Handling of Administrative Violations dated June 20, 2012;

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Law on Tax Administration dated November 29, 2006;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree on sanctioning of administrative violations in the customs field.

 

Chapter I

GENERAL PROVISIONS

 

Article 1. Scope of regulation

1. This Decree specifies the violations, forms of sanctioning, fine levels, remedial measures; competence to sanction, procedures for sanctioning of administrative violations; application of deterrent measures, and assurance of sanctioning of administrative violations in the customs field.

2. Administrative violations in the customs field specified in this Decree include:

a) Violations of law regulations on customs procedures;

b) Violations of law regulations on customs inspection, supervision, and customs control;

c) Administrative violations related to tax administration for imported and exported goods;

d) Violations of other law regulations related to imported and exported goods.

3. Violations of law regulations on management of goods which are imported, exported or transited, and means of transport which are on exit or entry or in transit in the customs field shall be administratively sanctioned in accordance with regulations on sanctioning of administrative violations in the customs field.

4. Administrative violations related to customs that are not mentioned in this Decree but specified in other legal documents shall be sanctioned as administrative violations in accordance with the regulations in such legal documents

Article 2. Subjects of application

1. Domestic and foreign organizations and individuals that commit administrative violations in the customs fields within the territory of the Socialist Republic of Vietnam, unless otherwise provided by treaties to which the Socialist Republic of Vietnam is a contracting party.

2. Persons competent to make written records of administrative violations, apply deterrent measures and ensure the sanction of administrative violations in accordance with Articles 27, 28, 29, 30, 31, and 32 of this Decree.

3. Other agencies, organizations, and individuals involved in the sanction of administrative violations specified in this Decree.

4. Organizations mentioned in Clause 1 of this Article include:

a) Enterprises, branches, and representative offices established and operating under Vietnamese laws; branches and representative offices of foreign enterprises operating in Vietnam;

b) Cooperatives, cooperative unions, and cooperative groups;

c) Public non-business organizations and units;

d) Social organizations, socio-political organizations, and socio-professional organizations;

dd) State agencies committing violations apart from their assigned state management tasks;

e) Other organizations in accordance with law provisions.

Article 3. Extenuating circumstances

1. Extenuating circumstances as prescribed in Article 9 of the 2012 Law on Handling of Administrative Violations.

2. The value of material evidences used in a violation does not exceed 50% of the minimum fine of the fine bracket.

            Article 4. Statute of limitations for sanctioning of administrative violations in the customs field

1. Statute of limitations for sanctioning of administrative violations related to tax administration:

a) The statute of limitations for sanctioning of administrative violations for the acts of tax evasion but are not serious enough for penal liability examination, the acts of making incorrect declarations leading to a sufficiency in the payable tax amount, or an increase in the exemptible, reducible, refundable or uncollected tax amount is 05 years, from the day on which the violation is committed;

b) Past the statute of limitations for sanctioning of tax administration related administrative violations, violating taxpayers shall not be sanctioned but shall still fully pay the unpaid or improperly exempted, reduced, refunded, or uncollected tax amounts or evaded tax amounts and late-payment interests to the state budget for retrospective 10 years up to the date of detection of tax administration related administrative violations.

2. The statute of limitations for sanctioning of other violations in the customs field shall comply with Article 6 of the 2012 Law on Handling of Administrative Violations, except for the cases specified in Clause 1 of this Article.

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