Decree No. 128/2020/ND-CP penalties for administrative customs offences
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.
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.
For further details of the Decree 128/2020/ND-CP, Click here
translation of the Official Gazette of the Vietnam News Agency
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, October 19, 2020
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.
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.