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.
3.In case of sanctioning of administrative violations transferred by the proceeding-conducting agency under Article 63 of the 2012 Law on Handling of Administrative Violations, the statute of limitations shall comply with Point a, Clause 1 and Clause 2 of this Article.
The period during which the case is accepted and examined by the proceeding-conducting agency shall be included in the statute of limitations for sanctioning of administrative violations.
4.Within the statute of limitations specified in Clauses 1 and 2 of this Article, if an organization or individual intentionally shirks or obstructs the sanctioning, the statute of limitations for sanctioning of administrative violations shall be recounted from the time when the acts of shirking or obstructing the sanctioning stops.
Article 5. Sanctioning forms and remedial measures
1.For each administrative violation in the customs field, an institutional or individual violator shall be imposed with one of the principal sanctions which are warning or fine.
2.A warning shall be imposed on an individual aged between full 14 years and under 16 years, for the acts of violation specified in this Decree.
3.Fine levels to be imposed on individuals and organizations:
a) The fines specified in Chapter 1 of this Decree shall be imposed on organizations. The fines equal to 1/2 of the fines imposed on organizations shall be imposed on individuals, except for the cases specified at Points b and c of this Clause;
b) The fines for the violations specified in Article 10 of this Decree shall be imposed on individuals;
c) The fines for administrative violations related to tax administration specified in Articles 9 and 14 of this Decree shall be imposed on both individuals and organizations;
d) Households and business households committing administrative violations specified in this Decree shall be imposed with the fines for individual violators.
4.Additional sanctions:
Confiscation of material evidences used in administrative violations.
5.Remedial measures:
Individuals and organizations committing administrative violations may be subject to one or more remedial measures as follows:
a) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export of material evidences or means used in administrative violations;
b) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export of material evidences or means used in administrative violations at the border gate of importation;
c) Forcible transportation of goods in transit, port transfer, border gate transfer, or goods temporarily imported for re-export at the right checkpoint or route as prescribed
d) Forcible removal of changed packages and labels due to violations; Forcible removal of infringing elements on goods labels before bringing such goods out of the territory of the Socialist Republic of Vietnam;
dd) Forcible destruction of goods or articles harmful to human health, domestic animals, plants and environment, or cultural products with harmful contents;
e) Forcible refund of money amounts equivalent to the value of material evidences which have been illegally sold, dispersed, or destroyed;
g) Forcible full payment of the deficit tax amount and evaded tax amount;
h) Forcible full payment of the improperly exemptible, reducible, refundable, or uncollected tax amount;
i) Forcible sealing of the stamp “Vietnam duty not paid” as prescribed.
Article 6. Cases not subject to administrative sanctioning in the customs field
1.Cases not subject to administrative sanctioning shall comply with Article 11 of the 2012 Law on Handling of Administrative Violations.
Goods and means of transport which are transported into the territory of the Socialist Republic of Vietnam due to unexpected events or force majeure events shall be notified to the customs agency or other competent agency as prescribed by law; such goods and means of transport must be brought out of the territory of the Socialist Republic of Vietnam after such events are remedied.
2.Cases entitled to make additional declarations to customs dossiers within the period specified in Clause 4, Article 29 of the 2014 Law on Customs shall not be administratively sanctioned.
3.Cases where the customs declarants perform in accordance with the competent agencies’ guiding documents or handling decisions related to the tax liability determination according to Clause 11, Article 16 of the Law on Tax Administration.
4.Cases where goods sent to Vietnam are inconsistent with the contracts as prescribed in Article 39 of the 2005 Law on Commercial (except for goods banned from import, goods suspended from import, counterfeit goods, scraps are not on the List of wastes permitted for import for use as production materials) but have already been notified in writing by the consignors, carriers, consignees or the legal representatives of the consignors, carriers or consignees (clearly stating the reason), and enclosed with relevant documents to Heads of Customs Branches where such goods are kept before the customs declaration registration is carried out.
Chapter II
ADMINISTRATIVE VIOLATIONS, SANCTIONING FORMS, REMEDIAL MEASURES, MEASURES TO PREVENT ADMINISTRATIVE VIOLATIONS AND ENSURE THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS; COMPETENCE AND PROCEDURES FOR SANCTIONING OF ADMINISTRATIVE VIOLATIONS
Article 7. Violations of regulations on time limits for carrying out customs procedures and submitting tax dossiers
1.A fine from VND 500,000 to VND 1,000,000 shall be imposed for the acts of failing to comply with the prescribed time limit in any of the following cases:
a) Making declarations, submitting, producing, or providing customs dossier information, except for violations specified in Clauses 3, 4, 5 and 6 of this Article, and Point b, Clause 3, Article 11 of this Decree;
b) Making adjusted or additional declarations when there is a change in information of the containers of imported and exported goods; loading ports, border gates of goods exportation, and means of transporting exported goods;
c) Re-exporting means of transport owned by organizations or individuals that come to border gate areas in order to deliver or receive goods;
d) Making additional declarations of the customs value beyond the prescribed period, for imported or exported goods without official prices, or goods for which the actually paid amount or amounts to be added to customs value has/have not yet been determined at the time of registration of the customs declaration.
2.A fine from VND 1,000,000 to VND 2,000,000 shall be imposed for the acts of failing to comply with the prescribed time limit in any of the following cases:
a) Providing audit reports or financial statements of enterprises entitled to the priority regime;
b) Notifying the customs agency of the decision on handling of violations related to tax administration and accounting, for enterprises entitled to the priority regime;
c) Reporting the number of goods imported for factory construction, goods stored in the outside warehouse of the export processing enterprises;
d) Reporting the amount of transshipped goods brought in, brought out, and stored at the port;
dd) Report on customs clearance statistics for postal goods brought into Vietnam for international transit.
3.A fine from VND 2,000,000 to VND 5,000,000 shall be imposed for any of the following acts of violation:
a) Submitting customs declarations when there are no exported goods gathered at the place already notified to the customs agency;
b) Failing to submit account-finalization statements and reports on the use of duty-free goods within the time limit as prescribed;
c) Failing to submit dossiers of request for applying the tax rate of 0% for components imported under the Program on duty incentives for automobile manufacture and assembly or the Program on duty incentives for automobile support industries within the time limit as prescribed;
d) Failing to handle excess materials and supplies, scraps, wastes, machinery, rented or borrowed equipment, and processed products within the prescribed time limit when a processing contract ends or is expired;
dd) Failing to notify about the additional information within the prescribed period when changing the establishments processing or producing exported goods; or places storing exported materials, supplies, machinery, equipment, or products;
e) Failing to notify about the contract of re-processing and its appendices within the prescribed period;
g) Failing to re-export or re-import goods on schedule or within the period registered with the customs agency, except for the violations specified at Point a, Clause 4 of this Article;
h) Failing to notify the actual norm of the produced products within the prescribed period.
4.A fine from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following acts of violation:
a) Failing to re-export goods temporarily imported for re-export within the prescribed period;
b) Retaining goods in transit or transshipped goods in the territory of the Socialist Republic of Vietnam beyond the prescribed period;
c) Making declarations and carrying out procedures before the time of deciding on inspection and examination, and after using goods not liable to duty, duty-free goods or goods eligible for duty exemption consideration, tax refund or tax non-collection, or goods subject to tax rates according to the tariff quotas for domestic sale, or after changing the use purpose of such goods.
5.The acts of failing to re-export or re-import means of transport that are temporarily imported or temporarily exported within the prescribed period (except for the cases to be sanctioned in accordance with Clause 6 of this Article, and the cases where means of transport of individuals and organizations come to the border gate areas to deliver or receive goods) shall be sanctioned as follows:
a) A fine from VND 5,000,000 to VND 10,000,000 shall be imposed if means of transport are re-exported or re-imported beyond the prescribed period less than 30 days;
b) A fine from VND 10,000,000 to VND 20,000,000 shall be imposed if means of transport are re-exported or re-imported beyond the prescribed period for 30 days or more.
6.The acts of failing to re-export temporarily imported passenger cars of under 24 seats (which are determined on a basis of the circulation registration certificate of vehicles or actual examination) within the prescribed period shall be sanctioned as follows (except for the cases to be sanctioned under Point c, Clause 1 of this Article):
a) A fine from VND 10,000,000 to VND 20,000,000 shall be imposed if means of transport are re-exported beyond the prescribed period less than 30 days;
b) A fine from VND 20,000,000 to VND 50,000,000 shall be imposed if means of transport are re-exported beyond the prescribed period for 30 days or more.
7.Remedial measures:
a) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export of administrative violation material evidences, which are temporarily imported goods during the period for execution of sanctioning decision, for the acts of violation specified at Point g, Clause 3 and Point a, Clause 4 of this Article; except for the case where such goods are allowed to be sold in Vietnam in accordance with the law on foreign trade management and relevant laws, or the cases eligible for extension of time limits for temporary import for re-export in accordance with the law on foreign trade management and the customs law;
b) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export of temporarily imported material evidences used to commit administrative violations specified at Point c, Clause 1, Clause 5 and Clause 6 of this Article within the prescribed period for execution of the sanctioning decision;
c) Forcible bringing out of the territory of the Socialist Republic of Vietnam of administrative violation material evidences, which are goods in transit or transshipped goods within the prescribed period for execution of the sanctioning decision, for the acts of violation specified at Point b, Clause 4 of this Article.
Article 8. Violations of regulations on the customs declaration
1.A fine from VND 1,000,000 to VND 2,000,000 shall be imposed for any of the following acts of violation:
a) Making incorrect declarations compared to the actual goods being humanitarian aid or non-refundable aid in term of quantity (material evidences valued at VND 10,000,000 or more), name, type, or origin that already is approved by the competent authority;
b) Making incorrect declarations compared to the actually imported goods subject to duty in term of quantity (material evidences valued at VND 10,000,000 or more), name, types, quality, customs value, origin, or heading, without affecting the payable tax amounts; except for the cases specified at Point a, Clause 1 and Clause 2 of this Article;
c) Failing to declare on the customs declaration of the special relationship between the buyer and the seller in accordance with law provisions on customs, without affecting the customs value.
2.A fine ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for the acts of making incorrect declarations compared to the actual goods in term of quantity (material evidences valued at VND 10,000,000 or more), name, type, quality, customs value, or origin and falling into one of the following cases:
a) Goods in transit, goods under border-gate transfer, and transshipped goods;
b) Goods used or destructed within the non-tariff zone.
3.A fine from VND 3,000,000 to VND 5,000,000 shall be imposed for the acts of making incorrect declarations compared to the actually imported or exported goods that are not liable to duty or exempt from duty in accordance with law provisions in term of quantity (material evidences valued at VND 10,000,000 or more), name, type, quality, customs value or origin; except for the cases specified at Point a, Clause 1 and Point d, Clause 4 of this Article.
4.A fine from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following acts of violations:
a) Making incorrect declarations in term of the number of master bills of lading and house bills of lading on the goods declarations in the dossier of means of transport that are on entry, exit, or in transit;
b) Making incorrect declarations in term of the number of customers on the customer list of the dossier of means of transport that are on entry, exit, or in transit;
c) Making incorrect declarations of the number of luggage on the luggage declarations in the dossier of means of transport that are on entry, exit, or in transit;
d) Making incorrect declarations compared to the actual goods brought into the bonded warehouse or tax-suspension warehouse; goods brought to other countries from the bonded warehouse or tax-suspension warehouse, in terms of quantity (material evidences valued at VND 10,000,000 or more), name, type or origin.
5.A fine from VND 20,000,000 to VND 40,000,000 shall be imposed in case where the goods have undergone customs clearance but not exported or they are exported with a sufficient quantity (material evidences valued at VND 10,000,000 or more), name or customs value in comparison to that declared, except for the case that exported goods are processed products or products produced for export and exported products of export processing enterprises, and goods temporary imported for re-export.
These provisions shall not be applied in case where customs declarations are not valid for the customs clearance as prescribed in Clause 2, Article 25 of the 2014 Customs Law.
6.The customs declarant commits violations of regulations on customs declaration as specified in this Article, then discovers such violations by himself/herself and makes additional declarations beyond the prescribed period shall be sanctioned as follows:
a) A fine from VND 500,000 to VND 1,000,000 shall be imposed for the acts of violation specified in Clause 1 of this Article;
b) A fine from VND 1,000,000 to VND 2,000,000 shall be imposed for the acts of violation specified in Clause 2 of this Article;
c) A fine from VND 1,500,000 to VND 2,500,000 shall be imposed for the acts of violation specified in Clause 3 of this Article;
d) A fine from VND 2,500,000 to VND 5,000,000 shall be imposed for the acts of violation specified in Clause 4 of this Article;
dd) A fine from VND 10,000,000 to VND 20,000,000 shall be imposed for the acts of violation specified in Clause 5 of this Article;
7.Violations specified at Point b, Clause 1, Clause 3 and Clause 5 of this Article, leading to a sufficiency in the payable tax amount or an increase in the exemptible, reducible or refundable or uncollected tax amount, or leading to tax evasion, or violations of regulations on management of imported or exported goods shall be sanctioned in accordance with Articles 9, 14, 15, 16, 17, 18, 19, 20, 21 and 22 of this Decree.
8.This Article shall not be applied to the violations specified in Clause, Article 11 of this Decree.
Article 9. Violations of regulations on tax declaration, leading to a sufficiency in the payable tax amount, or an increase in the exemptible, reducible, refundable, or uncollected tax amount
1.The acts of making incorrect declarations that lead to a sufficiency in the payable tax amount or an increase in the exemptible, reducible, refundable, or uncollected tax amount include:
a) Making incorrect declarations in term of quantity, name, type, quality, customs value, heading, duty rate, duty amount, or origin, except for regulations in Clause 8, Article 11 and Point b, Clause 1, Article 14 of this Decree;
b) Making incorrect declarations in term of subjects not liable to duty, exempt from duty, and goods managed according to the tariff quotas;
c) Making and declaring incorrectly contents in dossiers of tax exemption, dossiers for consideration of tax exemption or reduction, tax refund or non-collection, and dossiers for handling overpaid tax or fine amounts;
d) Violation of regulations on management of materials, supplies, machinery, equipment, processed products, exported products, and export processing products, resulting in an insufficient inventory of goods compared to accounting documents, accounting books, and customs dossiers for exported or imported goods other than those specified at Points d, dd, e and g, Clause 1, Article 14 of this Decree;
d) Violation of regulations on management of goods in the tax-suspension warehouse, resulting in an insufficient inventory of goods compared to accounting documents, accounting books, and customs dossiers for exported or imported goods other than those specified at Point g, Clause 1, Article 14 of this Decree;
e) Making account-finalization statements in term of the number of used materials, supplies, and components imported for production inconsistent with the actual ones used to manufacture processed or exported products;
g) Declaring imported goods according to the type of processing, production for export without having an establishment for the production of processed goods, or exported goods in the territory of the Socialist Republic of Vietnam; or machinery or equipment owned or used in production establishments suitable for materials, supplies, and components imported for processing and export production.
2.A fine level equal to 10% of under-declared tax amounts or over-declared exempted, reduced, refunded, or uncollected tax amounts shall be imposed for the taxpayer committing acts of violation specified in Clause 1 of this Article, then discovers such violations by himself/herself and makes additional tax dossier declarations in accordance with the customs law and falling into one of the following cases:
a) After the customs agency notifies the direct inspection of customs dossiers for goods currently undergoing customs procedures;
b) After 60 days from the date of customs clearance and before deciding on post-customs clearance inspection or inspection of customs-cleared goods;
c) Past the time limit for making additional declaration for the account-finalization statement but before the customs agency issues a decision on inspecting the account-finalization statement.
3. 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 any of the following acts of violation:
a) Violations specified in Clause 1 of this Article that are discovered by the customs agency during the customs clearance;
b) Violations specified in Clause 1 of this Article that are discovered when inspecting and examining customs-cleared goods;
c) 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;
d) Customs declarant commits violations specified in Clause 1 of this Article, then discovers such violations by himself/herself and make additional declarations to his/her tax dossiers after getting examination or inspection conclusions.
An organization or individual commits violations specified at Points b, c, and d of this Clause without voluntarily remedying by making full payment of the payable tax amount before the written records of administrative violations are made shall be sanctioned according to Point c, Clause 1, Article 14 of this Decree.
4.Remedial measures:
Forcible full payment of the deficit tax amount or the improperly exemptible, reducible, refundable, or uncollected tax amount, for the acts of violation specified in this Article.
5.The sanctioning of violations specified in Clauses 1, 2, and 3 of this Article shall only be applied in case where the tax difference is VND 500,000/customs declaration form or more and such violations are committed by individuals; or the tax difference is VND 2,000,000/customs declaration form or more and such violations are committed by organizations.
6.If violations specified in Clauses 1, 2, and 3 of this Article are acts of tax evasion, such violations shall be sanctioned according to Article 14 of this Decree.
7.This Article shall not be applied to the violations specified in Articles 15, 16, 17, 18, 19, 20, 21, and 22 of this Decree.
Article 10. Violations of regulations on customs declaration by persons on exit or entry with respect to foreign currencies in cash, Vietnam dong in cash, negotiable instruments, gold, other precious metals, and gems
1.A person who leaves Vietnam with passport or passport substitutes granted by the competent Vietnamese or foreign agency, laissez-passer or border identity card but fails to declare or incorrectly declare the number of foreign currencies in cash that is permitted to be carried along by persons on exit, and the amount of Vietnam dong in cash, and gold carried along that are in excess of the prescribed quotas when leaving Vietnam shall be sanctioned as follows:
a) A fine from VND 1,000,000 to VND 3,000,000 shall be imposed if the value of material evidences that are in excess of the prescribed quotas is from VND 5,000,000 to below VND 30,000,000;
b) A fine from VND 5,000,000 to VND 15,000,000 shall be imposed if the value of material evidences that are in excess of the prescribed quotas is from VND 30,000,000 to below VND 70,000,000;
c) A fine from VND 15,000,000 to VND 25,000,000 shall be imposed if the value of material evidences that are in excess of the prescribed quotas is from VND 70,000,000 to below VND 100,000,000;
d) A fine from VND 30,000,000 to VND 50,000,000 shall be imposed if the value of material evidences that are in excess of the prescribed quotas is VND 100,000,000 or more, without being examined for penal liability.
2.A person who enters Vietnam with passport or passport substitutes granted by the competent Vietnamese or foreign agency, laissez-passer or border identity card but fails to declare or incorrectly declare the number of foreign currencies in cash permitted to be carried along by persons on entry, and the amount of Vietnam dong in cash, and gold carried along that are in excess of the prescribed quotas when entering Vietnam (except for the cases specified in Clause 3 of this Article) shall be sanctioned as follows:
a) A fine from VND 1,000,000 to VND 2,000,000 shall be imposed if the value of material evidences that are in excess of the prescribed quotas is from VND 5,000,000 to below VND 50,000,000;
b) A fine from VND 5,000,000 to VND 10,000,000 shall be imposed if the value of material evidences that are in excess of the prescribed quotas is from VND 50,000,000 to below VND 100,000,000;
c) A fine from VND 10,000,000 to VND 20,000,000 shall be imposed if the value of material evidences that are in excess of the prescribed quotas is VND 100,000,000 or more, without being examined for penal liability.
3.A person commits violations specified in Clause 2 of this Article, in which the amount of declared foreign currencies in cash, Vietnam dong in cash, and gold is larger than the actual amount of currencies carried along him/her shall be sanctioned as follows:
a) A fine from VND 2,000,000 to VND 5,000,000 shall be imposed if the value of the over-declared foreign currencies in cash, Vietnam dong in cash and gold is from VND 5,000,000 to below VND 20,000,000 in comparison with the amount actually carried along;
b) A fine from VND 5,000,000 to VND 15,000,000 shall be imposed if the value of the over-declared foreign currencies in cash, Vietnam dong in cash and gold is from VND 20,000,000 to below VND 100,000,000 in comparison with the amount actually carried along;
c) A fine from VND 15,000,000 to VND 25,000,000 shall be imposed if the value of the over-declared foreign currencies in cash, Vietnam dong in cash, and gold is VND 100,000,000 or more in comparison with the amount actually carried along, without being examined for penal liability.
4.A person on exit or entry by laissez-passer or border identity card who carries along with foreign currencies in cash that is not permitted to be carried along, but fails to declare or make incorrect declaration shall be sanctioned as follows:
a) A fine from VND 5,000,000 to VND 10,000,000 shall be imposed if the value of material evidences is from VND 5,000,000 to below VND 50,000,000;
b) A fine from VND 10,000,000 to VND 30,000,000 shall be imposed if the value of material evidences is from VND 50,000,000 to below VND 100,000,000;
c) A fine from VND 30,000,000 to VND 50,000,000 shall be imposed if the value of material evidences is VND 100,000,000 or more, without being examined for penal liability.
5.A person on exit or entry who carries along with other precious metals, gems, and negotiable instruments subject to customs declaration when carrying out the exit or entry procedures as prescribed but fails to declare or make incorrect declarations shall be sanctioned as follows:
a) A fine from VND 1,000,000 to VND 3,000,000 shall be imposed if the value of material evidences that are in excess of the prescribed quotas is from VND 5,000,000 to below VND 30,000,000;
b) A fine from VND 5,000,000 to VND 15,000,000 shall be imposed if the value of material evidences that are in excess of the prescribed quotas is from VND 30,000,000 to below VND 50,000,000;
c) A fine from VND 15,000,000 to VND 30,000,000 shall be imposed if the value of material evidences that are in excess of the prescribed quotas is from VND 50,000,000 to below VND 100,000,000;
d) A fine from VND 30,000,000 to VND 50,000,000 shall be imposed if the value of material evidences that are in excess of the prescribed quotas is VND 100,000,000 or more, without being examined for penal liability.
6.The value of material evidences used in violations specified in this Article is the value after deducting the value of foreign currencies in cash, Vietnam dong in cash, gold, other precious metals, and gems that is not required to be made customs declarations in accordance with law regulations.
Article 11. Violations of regulations on customs inspection and examination
1.A fine from VND 1,000,000 to VND 2,000,000 shall be imposed for any of the following acts of violation:
a) Erasing and editing documents in the customs dossier that already submitted, produced, or sent to the customs agency according to the registered customs declaration form, other than the cases specified at Point a, Clause 7 of this Article, and Articles 9, 14, 15, 16, 17, 18, 19, 20, 21, and 22 of this Decree;
b) The taxpayer makes an incorrect account-finalization statement compared to the accounting books, documents, and the customs declaration form, then discovers such violations by himself/herself and makes amendment and supplement to the account-finalization statement beyond the prescribed period, but not falling into the cases specified at Point e, Clause 1 and Point c, Clause 2, Article 9 of this Decree.
2.A fine from VND 2,000,000 to VND 4,000,000 shall be imposed for any of the following acts of violation:
a) Failing to assign persons and means to implement the customs agency s request on actual inspection of goods and means of transport;
b) Violating regulations on formulation and storage of dossiers, documents, books, and electronic data;
c) Making an incorrect account-finalization statement compared to the accounting books, documents, and the customs declaration form, but not falling into the cases specified at Point b, Clause 1 of this Article, Point e, Clause 1, and Point c, Clause 2, Article 9 of this Decree.
3.A fine from VND 4,000,000 to VND 10,000,000 shall be imposed for any of the following acts of violation:
a) Failing to produce goods currently subject to customs supervision, goods being stored that are subject to post-customs clearance inspection for the customs agency s inspection in accordance with the customs law;
b) Failing to provide sufficient dossiers, documents, materials, and electronic data related to imported or exported goods and means of transport on exit or entry in a timely manner to the customs agency in accordance with law provisions.
4.A fine from VND 8,000,000 to VND 12,000,000 shall be imposed for the acts of failing to comply with the decision on inspection and examination issued by the customs agency.
5.A fine from VND 20,000,000 to VND 30,000,000 shall be imposed for any of the following acts of violation:
a) Exchanging goods that have undergone customs inspection with those that have not undergone customs inspection;
b) Failing to provide dossiers, documents, materials, and electronic data related to imported or exported goods and means of transport on exit or entry to the customs agency in accordance with law provisions.
6.The acts of selling legally original goods at the duty-free shop without the stamp “Vietnam duty not paid” as prescribed shall be sanctioned as follows:
a) A fine from VND 3,000,000 to VND 5,000,000 shall be imposed in case where the value of the material evidences is below VND 10,000,000;
b) A fine from VND 5,000,000 to VND 10,000,000 shall be imposed in case where the value of material evidences is from VND 10,000,000 to below VND 20,000,000;
c) A fine from VND 10,000,000 to VND 20,000,000 shall be imposed in case where the value of material evidences is from VND 20,000,000 to below VND 30,000,000;
d) A fine from VND 20,000,000 to VND 30,000,000 shall be imposed in case where the value of the material evidences is from VND 30,000,000 to below VND 50,000,000;
dd) A fine from VND 30,000,000 to VND 40,000,000 shall be imposed in case where the value of the material evidences is VND 50,000,000 or more.
7.A fine from VND 40,000,000 to VND 80,000,000 shall be imposed for any of the following acts of violation:
a) Using counterfeit documents and materials; using unlawful documents and materials to make a declaration, submit or produce to the customs agency, without being examined for penal liability;
b) Illegally using the account or digital signature already granted for another individual or organization to complete customs procedures;
c) Hacking, falsifying, or destroying the customs information system;
d) Selling goods banned from export, import; goods temporarily suspended from export, import, or goods not permitted for sale or circulation in Vietnam at the duty-free shop.
8.The acts of exporting or importing goods inconsistent with the customs declaration in term of quantity, name, or type, without documents for additional declarations in accordance with the customs law on additional declarations, except for violations specified in Articles 15, 16, 17, 18, 19, 20, 21 and 22 of this Article, shall be sanctioned as follows:
a) A fine from VND 5,000,000 to VND 10,000,000 shall be imposed in case where the value of the material evidences is below VND 30,000,000;
b) A fine from VND 10,000,000 to VND 20,000,000 shall be imposed in case where the value of material evidences is from VND 30,000,000 to below VND 50,000,000;
c) A fine from VND 20,000,000 to VND 40,000,000 shall be imposed in case where the value of material evidences is from VND 50,000,000 to below VND 70,000,000;
d) A fine from VND 40,000,000 to VND 60,000,000 shall be imposed in case where the value of the material evidences is from VND 70,000,000 to below VND 100,000,000;
dd) A fine from VND 60,000,000 to VND 80,000,000 shall be imposed in case where the value of the material evidences is VND 100,000,000 or more, without being examined for penal liability.
9.Additional sanctions:
a) Confiscation of material evidences used in administrative violations, for acts of violation specified at Point a, Clause 5 and Point a, Clause 7, Clause 8 of this Article, except for the case of application of the remedial measures specified at Points a and b, Clause 10, and Clause 11 of this Article;
b) Confiscation of material evidences used in administrative violations, that are counterfeit documents and materials; or unlawful documents and materials, for the acts of violation specified at Point a, Clause 7 of this Article.
10.Remedial measures:
a) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export of administrative violation material evidences being scraps that do not meet environmental conditions and technical regulations, goods or articles harmful to human health, domestic animals, plants and environment, for the acts of violation specified at Point a, Clause 7 and Clause 8 this Article;
b) Forcible destruction of material evidences that are cultural products with harmful contents, for the acts of violations specified at Point a, Clause 7 and Clause 8 of this Article;
b) Forcible refund of money amounts equivalent to the value of material evidences which have been illegally sold, dispersed or destroyed, for the acts of violation specified at Point a, Clause 5; Point a, Clause 7 and Clause 8 of this Article;
d) Forcible sealing of the stamp “Vietnam duty not paid” as prescribed, for the acts of violation specified in Clause 6 of this Article.
11.An individual or organization that commits violations specified at Point a, Clause 7 of this Article for the purpose of tax evasion shall be sanctioned according to Article 14 of this Decree.
Article 12. Violations of regulations on customs supervision
1.A fine from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following acts of violation:
a) Carrying out the transshipment, carriage transfer, warehousing or division of the goods shipments, packing in the same container or carriage, changing the mode of transportation or means of transport during the transportation of goods currently subject to customs supervision without notifying or without obtaining approval from the customs agency in accordance with law regulations;
b) Destroying scraps or wastes from the activities of processing or manufacturing exported goods or operations of export processing enterprises without notifying the customs agency;
c) Transporting materials, supplies, machinery, and equipment to another establishment for re-processing, or to a warehouse other than the one notified to the customs agency to process and manufacture exported goods, without notifying the customs agency;
d) Transporting goods from the duty-free goods warehouse to the duty-free shop, airplane, and vice versa, without notifying or obtaining approval from the customs agency.
2.A fine from VND 10,000,000 to VND 20,000,000 shall be imposed for any of the following acts of violation:
a) The route, itinerary, location, border gate, and time of transporting goods in transit, port transfer, transshipment, or border-gate transfer, and goods temporarily imported for re-export is inconsistent with the customs dossier;
b) Changing the packages or labels of goods currently subject to customs supervision without permission;
c) Failing to preserve the original conditions of the goods currently subject to customs supervision or goods in storage pending customs clearance;
d) Failing to store goods in the location as prescribed or the location registered with the customs agency;
dd) Storing goods preserved in a location that does not meet all conditions as prescribed.
3.A fine from VND 20,000,000 to VND 30,000,000 shall be imposed for the acts of failing to preserve the customs seal or carrier s seal (in case where the customs seal is not required as prescribed) during the transportation of goods currently subject to customs supervision or the acts of using a fake customs seal or a fake carrier s seal.
4.A fine from VND 30,000,000 to VND 40,000,000 shall be imposed for any of the following acts of violation:
a) Consuming goods currently subject to customs supervision, except for the case specified in Clause 5 of this Article.
In case where the material evidences used in violations specified at this Point are not liable to duty, exempt from duty or eligible for duty exemption consideration, or goods subject to tax rates according to the tariff quotas and such violations are not against regulations on imported or exported goods management policy, then regulations on sanctioning specified at Point g, Clause 1, Article 14 of this Decree shall be applied;
b) Selling means of transport that are registered for circulation in other countries and temporarily imported to Vietnam.
5.A fine from VND 40,000,000 to VND 50,000,000 shall be imposed for the acts of selling goods in-store pending the customs clearance as prescribed.
6.A fine from VND 60,000,000 to VND 80,000,000 shall be imposed for the acts of failing to preserve the customs seal or carrier s seal (in case where the customs seal is not required as prescribed) during the transportation of goods currently subject to customs supervision, or the acts of using a fake customs seal or a fake carrier s seal for goods that are currently subject to customs supervision and already sold.
7.Additional sanctions:
a) Confiscation of fake seals, for the acts of violation specified in Clauses 3 and 6 of this Article;
b) Confiscation of material evidences used in administrative violations, for the acts of violation specified at Point b, Clause 4 of this Article, in case where such violation material evidences have not been sold yet.
8.Remedial measures:
a) Forcible transport of goods in transit, port transfer, transshipment, or border-gate transfer and goods temporarily imported for re-export on the correct route and border gate, for the acts of violation specified at Point a, Clause 2 of this Article;
b) Forcible refund of money amounts equivalent to the value of material evidences which have been illegally sold, dispersed or destroyed, for the acts of violation specified at Point b, Clause 4 of this Article;
c) Forcible removal of goods packages or labels that already changed due to acts of violation specified at Point b, Clause 2 of this Article.
9.In case where an individual or organization commits violations specified at Point a, Clause 4, Clause 5 and Clause 6 of this Article, and such goods have been sold, at the same time, commits violations specified in Articles 15, 16, 17, 18, 19, 20, 21, and 22 of this Decree, apart from sanctions as prescribed at Point a, Clause 4, Clause 5 and Clause 6 of this Article, he/she/it shall be sanctioned for the corresponding acts of violation according to Articles 15, 16, 17, 18, 19, 20, 21, and 22 of this Decree.
Article 13. Violations of regulations on customs control
1.A fine from VND 1,000,000 to VND 3,000,000 shall be imposed for any of the following acts of violation:
a) Failing to obey orders to stop the means of transport and to be searched as prescribed;
b) Failing to provide diagrams of cargo holds and instructions or open places where goods are doubtfully hidden on means of transport for administrative search.
2.A fine from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following acts of violation:
a) Storing, trading, and transporting exported or imported goods in the customs area without lawful documents, in case where the value of material evidences is below VND 30,000,000;
b) Illegally transporting goods, Vietnam dong in cash, foreign currencies in cash, gold, other precious metals and gems through the border, in case where the value of material evidences is below VND 30,000,000;
c) Failing to take means of transport crossing the national inland border on the correct route or border gate as prescribed, failing to carry out customs procedures as prescribed.
3.A fine from VND 10,000,000 to VND 20,000,000 shall be imposed for the acts of violation specified at Points a and b, Clause 2 of this Article, in case where the value of material evidences is from VND 30,000,000 to below VND 50,000,000.
4.A fine from VND 20,000,000 to VND 40,000,000 shall be imposed for the acts of violation specified at Points a and b, Clause 2 of this Article, in case where the value of material evidences is from VND 50,000,000 to below VND 70,000,000.
5.A fine from VND 40,000,000 to VND 60,000,000 shall be imposed for any of the following acts of violation:
a) The acts of violation specified at Points a and b, Clause 2 of this Article, in case where the value of material evidences is from VND 70,000,000 to below VND 100,000,000;
b) Unloading goods at a port of destination other than that in the goods manifest or bill of lading;
c) Carrying out the loading and unloading, transshipment, carriage transfer, carriage detachment of imported or exported goods or goods in transit on means of transport currently subject to customs inspection and supervision without the customs agency’s permission;
d) Illegally selling, destroying, or throwing goods away to avoid customs examination and inspection or customs supervision;
dd) Transporting scraps into Vietnam for a consignee on the goods manifest, who is ineligible for importing scraps use as production materials.
6.A fine from VND 60,000,000 to VND 80,000,000 shall be imposed for the acts of violation specified at Points a and b, Clause 2 of this Article, in case where the value of material evidences is VND 100,000,000 or more, without being examined for penal liability.
7.Additional sanctions:
Confiscation of material evidences used in administrative violations specified at Points a and b, Clause 2; Clause 3; Clause 4 and Points a and d, Clause 5; Clause 6 of this Article, except for the case of application of the remedial measures specified at Point d, Clause 8 of this Article.
8.Remedial measures:
a) Forcible refund of money amounts equivalent to the value of material evidences which have been illegally sold, dispersed or destroyed, for the acts of violation specified at Point d, Clause 5 of this Article;
b) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export of means of transport registered for circulation in other countries within the prescribed period for execution of sanctioning decision, for acts of violation specified at Point c, Clause 2 of this Article;
c) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export of means of material evidences being scraps not satisfying environmental conditions and technical regulations within the prescribed period for execution of sanctioning decision, for acts of violation specified at Point dd, Clause 5 of this Article;
a) Forcible destruction of goods or items harmful to human health, domestic animals, plants and the environment, or cultural products with harmful contents, for acts of violation specified at Points a and b, Clause 2; Clause 3l Clause 4; Point a, Clause 5 and Clause 6 of this Article.
Article 14. Sanctioning of the acts of tax evasion
1.Acts of tax evasion include:
a) Using unlawful or incorrect documents and materials compared to the real transactions to make tax statement; erasing and editing documents, leading to a sufficiency in the payable tax amount, or an increase in the exemptible, reducible, refundable or uncollected tax amount without permission;
b) Making incorrect goods declaration in term of goods heading, tax rate and the tax amount that has been instructed by the Ministry of Finance and the customs agency;
c) An individual or organization who commits violations specified at Points b, c and d, Clause 3 of Article 9 and fails to make full payment of the payable tax amount before the time of making the violation record;
d) Carrying out export procedures but failing to export processed goods or export production; products exported abroad by export processing enterprises;
dd) Making incorrect declaration compared to the actually exported goods in term of quantity, type, processed products; products produced for export; products exported abroad by export processing enterprises or re-exported goods;
e) Failing to declare the domestically bought material and supplies with an export duty rate of the products processed for export; making an incorrect declaration in term of the value of exported materials, supplies and components of processed products, resulting in an increase in the exemptible tax amount for processed products when being re-imported into Vietnam;
g) Changing the use purposes of goods not liable to duty, duty-free goods or goods eligible for duty exemption consideration and goods managed according to the tariff quotas inconsistent with the purpose without notifying such changes to the customs agency;
h) Making an incorrect declaration of goods imported from the non-tariff zone to inland in term of quantity, name, type, quality, value and origin;
i) Failing to record the revenues and expenditures related to the determination of payable tax amount in accounting books;
k) Failing to sell duty-free goods for the right persons with the prescribed quantity under the prescribed conditions;
l) Colluding with goods consignors to evade duties on imported goods.
2.The taxpayer that commits the violations specified in Clause 1 of this Article, but is not liable to penal examination, shall be fined as follows:
a) A fine level equal to the amount of evaded tax shall be imposed if no aggravating circumstances are involved;
b) Every aggravating circumstance that is involved shall cause the fine to increase by 0.2 times but not exceeding 03 times the evaded tax amount.
3.Remedial measures:
Forcible full payment of the evaded tax amount, for the acts of violation specified in this Article.
4.This Article shall not be applied to the violations specified in Articles 15, 16, 17, 18, 19, 20, 21 and 22 of this Decree.
5.In case the violator commits violations specified at Points c and h, Clause 1 of this Article and has no document for the additional declaration, such violator shall be sanctioned according to Clause 8, Article 11 of this Decree.
Article 15. Violations of regulations on export, import and transport into Vietnam of goods banned from export and suspended from export, goods banned from import and suspended from import
1.The acts of exporting, importing or transporting goods banned from export and suspended from export, goods banned from import and suspended from import into Vietnam, except for the cases specified in Clauses 2 and 3 of this Article, shall be sanctioned as follows:
a) A fine from VND 3,000,000 to VND 6,000,000 shall be imposed in case where the value of the material evidences is below VND 20,000,000;
b) A fine from VND 6,000,000 to VND 10,000,000 shall be imposed in case where the value of material evidences is from VND 20,000,000 to below VND 30,000,000;
c) A fine from VND 10,000,000 to VND 30,000,000 shall be imposed in case where the value of material evidences is from VND 30,000,000 to below VND 50,000,000;
d) A fine from VND 30,000,000 to VND 50,000,000 shall be imposed in case where the value of the material evidences is from VND 50,000,000 to below VND 70,000,000;
dd) A fine from VND 50,000,000 to VND 80,000,000 shall be imposed in case where the value of the material evidences is from VND 70,000,000 to below VND 100,000,000;
e) A fine from VND 80,000,000 to VND 100,000,000 shall be imposed in case where the value of the material evidences is VND 100,000,000 or more, without being examined for penal liability.
2.The acts of illegally bringing narcotics, weapons and firecrackers of all types that are on the list of goods banned from export or import or the list of goods suspended from export or import into or out of the territory of the Socialist Republic of Vietnam shall be sanctioned according to the Government s Decree No. 167/2013/ND-CP dated November 12, 2013, on sanctioning of administrative violation in the fields of social security, order and safety; prevention and fight against social evils, fire and domestic violence.
3.The acts of transporting elephant ivory and rhino horns that are banned from export or import shall be sanctioned like the acts of “illegal transport of forest products” specified in Article 22 of the Government’s Decree No. 35/2019/ND-CP dated April 25, 2019, on penalties for administrative violations against regulations on forestry. The acts of exporting or importing transporting elephant ivory and rhino horns that are banned from export or import shall be sanctioned like the acts of “illegal trading of forest products” specified in Article 23 of the Decree No. 35/2019/ND-CP.
4.Additional sanctions:
Confiscation of material evidences used in administrative violations specified in Clause 1 of this Article, except for the case of application of the remedial measures specified at Points a and b, Clause 5 of this Article.
5.Remedial measures:
a) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export of administrative violation material evidences being imported goods or articles harmful to human health, domestic animals, plants and environment, for the acts of violation specified in this Article;
b) Forcible destruction of material evidences being cultural products with harmful contents; cultural products banned from dissemination or circulation, or cultural products already decided to be suspended from dissemination or circulation; publications banned from dissemination or circulation in Vietnam; exported goods harmful to human health, domestic animals, plants and environment, for the acts of violation specified in this Article;
c) Forcible refund of money amounts equivalent to the value of material evidences which have been illegally sold, dispersed or destroyed, for the acts of violation specified in this Article.
Article 16. Exporting, importing or temporarily importing for re-export, transiting, border gate transferring of goods containing images or contents inconsistent with the nation’s sovereignty or goods with other contents affecting the security, politic, economy, social and diplomatic relation of Vietnam
1.The acts of exporting or importing of goods containing images or contents inconsistent with the nation’s sovereignty or goods with other contents affecting the security, politic, economy, social and diplomatic relation of Vietnam shall be sanctioned as follows:
a) A fine from VND 10,000,000 to VND 20,000,000 shall be imposed in case where the quantity unit of the material evidences is below 20;
b) A fine from VND 20,000,000 to VND 30,000,000 shall be imposed in case where the quantity unit of material evidences is from 20 to below 50;
c) A fine from VND 30,000,000 to VND 50,000,000 shall be imposed in case where the quantity unit of material evidences is from 50 to below 70;
d) A fine from VND 50,000,000 to VND 70,000,000 shall be imposed in case where the quantity unit of the material evidences is from 70 to below 100;
a) A fine from VND 70,000,000 to VND 100,000,000 shall be imposed in case where the quantity unit of the material evidences is 100 or more.
2.Additional sanctions:
Confiscation of material evidences used in administrative violations specified in Clause 1 of this Article, which are goods containing images or contents inconsistent with the nation’s sovereignty or goods with other contents affecting the security, politic, economy, social and diplomatic relation of Vietnam.
3.Remedial measures:
Forcible refund of money amounts equivalent to the value of material evidences which have been illegally sold, dispersed or destroyed, for the acts of violation specified in this Article.
Article 17. Exporting, importing or temporarily importing for re-export, transiting, border gate transferring of goods forging Vietnamese origin
1.The acts of exporting, importing or temporarily importing for re-export, transiting, border gate transferring of goods forging Vietnamese origin shall be sanctioned as follows:
a) A fine from VND 10,000,000 to VND 20,000,000 shall be imposed in case where the value of the material evidences is below VND 30,000,000;
b) A fine from VND 20,000,000 to VND 30,000,000 shall be imposed in case where the value of material evidences is from VND 30,000,000 to below VND 50,000,000;
c) A fine from VND 30,000,000 to VND 50,000,000 shall be imposed in case where the value of material evidences is from VND 50,000,000 to below VND 70,000,000;
d) A fine from VND 50,000,000 to VND 70,000,000 shall be imposed in case where the value of the material evidences is from VND 70,000,000 to below VND 100,000,000;
dd) A fine from VND 70,000,000 to VND 100,000,000 shall be imposed in case where the value of the material evidences is VND 100,000,000 or more.
2.Additional sanctions:
Confiscation of material evidences used in administrative violations specified in this Article, except for the case of application of the remedial measures specified at Point a, Clause 3 of this Article.
3.Remedial measures:
a) Forcible destruction of material evidences used in administrative violation specified in this Article, which are goods or items harmful to human health, domestic animals, plants and the environment, or cultural products with harmful contents;
b) Forcible refund of money amounts equivalent to the value of material evidences which have been illegally sold, dispersed or destroyed, for the acts of violation specified in this Article.
Article 18. Violations of regulations on export or import of goods according to quotas; export or import of goods required licenses, or goods subject to conditions, standards and regulations
1.The acts of importing or exporting goods required quotas, export or import licenses but failing to comply with such quotas, or failing to have export or import licenses; importing or exporting goods that do not meet conditions, standards and technical regulations; importing or exporting goods subject to specialized inspection but failing to obtain a notice of specialized inspection results in accordance with law regulations shall be sanctioned as follows:
a) A fine from VND 2,000,000 to VND 5,000,000 shall be imposed in case where the value of the material evidences is below VND 20,000,000;
b) A fine from VND 5,000,000 to VND 10,000,000 shall be imposed in case where the value of material evidences is from VND 20,000,000 to below VND 30,000,000;
c) A fine from VND 10,000,000 to VND 20,000,000 shall be imposed in case where the value of material evidences is from VND 30,000,000 to below VND 50,000,000;
d) A fine from VND 20,000,000 to VND 30,000,000 shall be imposed in case where the value of the material evidences is from VND 50,000,000 to below VND 100,000,000;
dd) A fine from VND 30,000,000 to VND 50,000,000 shall be imposed in case where the value of the material evidences is VND 100,000,000 or more, without being examined for penal liability.
2.A fine level equal to 02 times of the fine specified in Clause 1 of this Article shall be imposed, in case where the customs declarant submits the customs dossier beyond the prescribed period for 30 days, from the date on which the goods arrive at the border gate.
3.Remedial measures:
a) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export of material evidences used in administrative violation specified in this Article within 30 days, from the date on which the decision on sanctioning is received; except for imported or exported goods that have been permitted within the time limit as mentioned in this Point by the competent agency;
b) Forcible refund of money amounts equivalent to the value of material evidences which have been illegally sold, dispersed or destroyed, for the acts of violation specified in this Article.
Article 19. Violations of regulations on import or export of goods on the list of goods designated to importers and exporters
1.A fine from VND 30,000,000 to VND 50,000,000 shall be imposed 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.
2.Remedial measures:
a) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export of imported material evidences used in administrative violation specified in this Article within 30 days, from the date on which the decision on sanctioning is received; except for the case where the competent agency already issued a written designation of importing such goods within the time limit specified in this Point;
b) Forcible refund of money amounts equivalent to the value of material evidences which have been illegally sold, dispersed or destroyed, for the acts of violation specified in this Article.
Article 20. Violations of regulations on temporary import for re-export and temporary export for re-import of goods
1.A fine from VND 10,000,000 to VND 20,000,000 shall be imposed for any of the following acts of violation:
a) Temporarily importing for re-export of goods required a license of temporary import for re-export (except for goods temporarily imported for re-export) without such licenses;
b) Temporarily exporting for re-import of goods required a license of temporary export for re-import without such licenses, except for the cases specified at Point b, Clause 2 of this Article.
2.A fine from VND 20,000,000 to VND 40,000,000 shall be imposed for any of the following acts of violations:
a) Temporarily importing for re-export of goods banned from import or export, goods suspended from import or export (except for goods temporarily imported for re-export);
a) Temporarily exporting for re-import of goods banned from import or export, goods suspended from import or export without a license of temporary export for re-import.
3.A fine from VND 40,000,000 to VND 50,000,000 shall be imposed for the acts of trading goods of temporary import for re-export that are included in the list of goods temporarily imported for re-export with conditions but failing to satisfy conditions for temporary import for re-export.
4.A fine from VND 50,000,000 to VND 60,000,000 shall be imposed for the acts of temporary import for re-export of goods required a license but failing to have such licenses, except for the cases specified in Clause 5 of this Article.
5.A fine from VND 60,000,000 to VND 80,000,000 shall to imposed for the acts of violation specified in Clause 4 of this Article, in case where the material evidences are goods banned from export or import, goods suspended from export or import; goods that are not permitted for circulation or use in Vietnam.
6.A fine from VND 80,000,000 to VND 100,000,000 shall be imposed for the acts of trading in temporary import for re-export of goods that are included in the list of goods banned from trading in temporary import for re-export or the list of goods suspended from temporary import for re-export.
7.Additional sanctions:
Confiscation of material evidences used in administrative violations specified in Clause 2, 3 and 5 of this Article, except for the case of application of the remedial measures specified at Points b and c, Clause 8 of this Article.
8.Remedial measures:
a) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export at the border gate of importation of material evidences used to commit administrative violations specified at Point a Clause 1, Clause 4 and Clause 6 of this Article within the prescribed period for execution of the sanctioning decision;
b) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export at the border gate of importation of administrative violation material evidences being goods or articles harmful to human health, domestic animals, plants and environment, within the prescribed period for execution of the sanctioning decision, for the acts of violation specified in Clauses 2, 3 and 5 of this Article;
c) Forcible destruction of administrative violation material evidences being cultural products with harmful contents; cultural products banned from dissemination or circulation, or cultural products already decided to be suspended from dissemination or circulation; publications banned from dissemination or circulation in Vietnam, for the acts of violation specified in this Article;
d) Forcible refund of money amounts equivalent to the value of material evidences which have been illegally sold, dispersed or destroyed, for the acts of violation specified in this Article.
Article 21. Violations of regulations on transit or border-gate transfer of goods
1.A fine from VND 10,000,000 to VND 30,000,000 shall be imposed for the acts of carrying out the border-gate transfer of goods required a license but failing to have such license granted by the competent agency, except for the cases specified in Clause 2 of this Article.
2.A fine from VND 20,000,000 to VND 40,000,000 shall be imposed for any of the following acts of violation:
a) Transiting goods required a license as prescribed but failing to have such license;
b) Carrying out the border-gate transfer of goods on the list of goods banned from export or import, goods suspended from export or import, and the list of goods that are not permitted for circulation or use in Vietnam without a license as prescribed.
3.A fine from VND 60,000,000 to VND 80,000,000 shall be imposed for the acts of carrying out the border-gate transfer of goods on the list of goods banned from border-gate transfer or goods suspended from the border-gate transfer.
4.Additional sanctions:
Confiscation of material evidences used in administrative violations specified in Clause 2 and 3 of this Article, except for the case of application of the remedial measures specified at Points b and c, Clause 5 of this Article.
5.Remedial measures:
a) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export at the border gate of importation of material evidences used to commit administrative violations specified in Clause 1 of this Article within the prescribed period for execution of the sanctioning decision, except for the case where material evidences being goods are subject to the remedial measures specified at Point c, Clause 5 of this Article;
b) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export at the border gate of importation of administrative violation material evidences being goods or articles harmful to human health, domestic animals, plants and environment, within the prescribed period for execution of the sanctioning decision, for the acts of violation specified in Clauses 2 and 3 of this Article;
c) Forcible destruction of administrative violation material evidences being cultural products with harmful contents; cultural products banned from dissemination or circulation, or cultural products already decided to be suspended from dissemination or circulation; publications banned from dissemination or circulation in Vietnam, for the acts of violation specified in this Article;
d) Forcible refund of money amounts equivalent to the value of material evidences which have been illegally sold, dispersed or destroyed, for the acts of violation specified in this Article.
Article 22. Violations of regulations on labeling of imported goods
1.A fine from VND 1,000,000 to VND 3,000,000 shall be imposed on an individual or organization importing goods with an original label and contents on that label could not be read in accordance with law provisions on goods’ labels, but that individual or organization fails to remedy such.
2.The acts of importing goods with compulsory labels contents in contravention of the law on imported goods’ labels (except for counterfeit goods and goods forging Vietnamese origin) shall be sanctioned as follows:
a) A fine from VND 500,000 to VND 1,000,000 shall be imposed in case where the violated goods are valued at less than VND 5,000,000;
b) A fine from VND 1,000,000 to VND 3,000,000 shall be imposed in case where the violated goods are valued at between VND 5,000,000 and less than VND 10,000,000;
c) A fine from VND 3,000,000 to VND 7,000,000 shall be imposed in case where the violated goods are valued at between VND 10,000,000 and less than VND 20,000,000;
d) A fine from VND 7,000,000 to VND 10,000,000 shall be imposed in case where the violated goods are valued at between VND 20,000,000 and less than VND 30,000,000;
dd) A fine from VND 10,000,000 to VND 15,000,000 shall be imposed in case where the violated goods are valued at between VND 30,000,000 and less than VND 50,000,000;
e) A fine from VND 15,000,000 to VND 20,000,000 shall be imposed in case where the violated goods are valued at between VND 50,000,000 and less than VND 70,000,000;
g) A fine from VND 20,000,000 to VND 25,000,000 shall be imposed in case where the violated goods are valued at between VND 70,000,000 and less than VND 100,000,000;
h) A fine from VND 25,000,000 to VND 30,000,000 shall be imposed in case where the violated goods are valued at VND 100,000,000 or more.
3.The acts of importing goods required an original label as prescribed but failing to have such original label shall be sanctioned as follows:
a) A fine from VND 1,000,000 to VND 3,000,000 shall be imposed in case where the violated goods are valued at less than VND 5,000,000;
b) A fine from VND 3,000,000 to VND 5,000,000 shall be imposed in case where the violated goods are valued at between VND 5,000,000 and less than VND 10,000,000;
c) A fine from VND 5,000,000 to VND 10,000,000 shall be imposed in case where the violated goods are valued at between VND 10,000,000 and less than VND 20,000,000;
d) A fine from VND 10,000,000 to VND 15,000,000 shall be imposed in case where the violated goods are valued at between VND 20,000,000 and less than VND 30,000,000;
dd) A fine from VND 15,000,000 to VND 25,000,000 shall be imposed in case where the violated goods are valued at between VND 30,000,000 and less than VND 50,000,000;
e) A fine from VND 25,000,000 to VND 25,000,000 shall be imposed in case where the violated goods are valued at between VND 50,000,000 and less than VND 70,000,000;
g) A fine from VND 35,000,000 to VND 50,000,000 shall be imposed in case where the violated goods are valued at between VND 70,000,000 and less than VND 100,000,000;
h) A fine from VND 50,000,000 to VND 60,000,000 shall be imposed in case where the violated goods are valued at VND 100,000,000 or more.
4.Remedial measures:
a) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export of material evidences used in administrative violations specified in this Article within the prescribed period for execution of sanctioning decision;
b) Forcible refund of money amounts equivalent to the value of material evidences which have been illegally sold, dispersed or destroyed, for the acts of violation specified in this Article.
Article 23. Violation of regulations on management of bonded warehouses, tax suspension warehouses (CFSs), container freight stations, duty free shops
1. A fine from VND 1,000,000 to VND 2,000,000 shall be imposed for any of the following acts of violation:
a) Failing to notify to the customs agency of goods, machinery and equipment supplied from the inland into a bonded warehouse to serve packaging, classification or maintenance activities;
b) Failing to notify to the customs agency for monitoring and supervision before providing the services of reinforcing, dividing into packages and packaging; consolidating Less-than-Container Load shipments; classifying and maintaining goods and taking goods samples in a bonded warehouse;
c) Failing to notify to the customs agency for management and monitoring when transferring the ownership of goods in a bonded warehouse;
d) Failing to bring goods, materials or supplies out of a bonded warehouse, tax suspension warehouse, CFS, duty free shop or a warehouse of a duty-free goods-selling enterprise when the goods storage duration expires in accordance with regulations.
2. A fine from VND 2,000,000 to VND 5,000,000 shall be imposed for any of the following acts of violation:
a) Moving goods from one bonded warehouse to another without written agreement of a competent person of the customs agency managing the bonded warehouse;
b)Expanding, narrowing or relocating a duty free shop, bonded warehouse, off-airport freight terminal, CFS or a place for customs clearance, goods gathering and customs inspection and supervision without permission of the customs agency;
c) Providing services that are not permitted in a bonded warehouse or CFS;
d) Failing to implement the reporting regime for a bonded warehouse, tax suspension warehouse or CFS within the duration as prescribed.
3. A fine from VND 10,000,000 to VND 20,000,000 shall be imposed for any of the following acts of violation:
a)Bringing goods not permitted in bonded warehouses according to the law into a bonded warehouse;
b)Dispersing goods stored in a bonded warehouse;
c)Destroying goods in a bonded warehouse or tax suspension warehouse against the law.
4. Additional sanctions:
a) Confiscation of material evidences used to commit the administrative violation specified at Point b, Clause 3 of this Article;
b) Confiscation of material evidences used to commit the administrative violation specified at Point a, Clause 3 of this Article, for material evidences being goods banned from export and suspended from export and goods banned from import and suspended from import; except material evidences used in administrative violations that are applied remedial measures prescribed at Points b and c, Clause 5 of this Article.
5. Remedial measures:
a) Forcible refund of a money amount equivalent to the value of administrative violation material evidences which have been illegally sold, dispersed or destroyed, for the acts of violation prescribed at Point b, Clause 3 of this Article;
b) Forcible bringing out of the territory of the Socialist Republic of Vietnam of material evidences used to commit the administrative violation specified at Point a, Clause 3 of this Article within the time limit for execution of the sanctioning decision, except material evidences used in administrative violations that are applied remedial measures prescribed at Point c, Clause 5 of this Article;
c) Forcible destruction of administrative violation material evidences that are cultural products with harmful contents; cultural products banned from dissemination, circulation or subject to termination of dissemination, circulation under decisions on such termination; cultural products banned from dissemination, circulation in Vietnam, for the act of violation prescribed at Point a, Clause 3 of this Article;
d) Forcible removal of infringing elements from goods labels on administrative violation material evidences before they are brought out of the territory of the Socialist Republic of Vietnam, for the act of violation prescribed at Point a, Clause 3 of this Article if the goods forge Vietnamese origin.
Article 24. Violation of regulations on management of imports and exports at ports, warehouses, storing yards, places for customs clearance, goods gathering and customs inspection and supervision (except for bonded warehouses, tax suspension warehouses)
1.A fine from VND 1,000,000 to VND 3,000,000 shall be imposed for any of the following acts of violation:
a)Failing to punctually notify the inventory of goods the port, warehouse or storing yard in customs operation areas;
b)Failing to arrange goods in the port, warehouse or storing yard in conformity with supervision and management request of the customs agency.
2. A fine from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following acts of violation:
a) Failing to fully comply with regulations on management, statistics and storage of documents, data about goods brought in, out of a port, warehouse or storing yard in accordance with law and present, provide them to the customs agency on request;
b) Failing to provide information and cooperate with the customs agency in monitoring, inspecting, supervising goods being brought in, out and stored in a port, warehouse, storing yard or a place for customs clearance, goods gathering and customs inspection and supervision.
3. A fine from VND 40,000,000 to VND 60,000,000 shall be imposed for the acts of permitting an organization or individual to bring goods out of a port, warehouse or storing yard without receiving information about goods’ full satisfaction of requirements for passing them through a supervision area or after receiving information about suspension of passing goods through a customs supervision area.
Article 25. Violation of regulations on enforcement of sanctioning decisions
1. A fine from VND 5,000,000 to VND 10,000,000 shall be imposed for the act of failing to deduct and transfer money amounts of an individual or organization subject to enforcement of decision on sanctioning of customs-related administrative violation of the competent person, except for cases specified in Clause 2 of this Article.
2. A fine equal to the payable tax arrears of a taxpayer shall be imposed for a commercial bank’s act of failing to perform the responsibility to deduct and transfer from the taxpayer’s account to the state budget’s account such tax amount at the request of the tax administration agency, unless the taxpayer’s account no longer has a balance or the balance of such account has been wholly transferred to the state budget’s account but is not enough to pay the tax arrears.
3. A fine from VND 1,000,000 to VND 5,000,000 shall be imposed for the act of failing to deduct part of salaries or incomes of persons subject to enforcement of administrative decisions under enforcement decision of the customs agency.
4. A fine from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following acts of violation:
a)Failing to provide information or to provide incorrect information, documents, contents of transactions related to exports, imports or means of transport on exit or entry that are made via the taxpayer’s account at the credit institution at the request of the customs authority in accordance with law;
b)Colluding with or covering up taxpayers that commit tax evasion or fail to abide by decisions on enforcement of tax-related administrative decisions in the field of customs.
Article 26. Application of measures to prevent administrative violations and ensure administrative sanctioning
1. The application of measures to prevent administrative violations and ensure administrative sanctioning shall comply with Part Four of the 2012 Law on Handling of Administrative Violations and this Decree.
2. If both goods being administrative violation material evidences and goods not being administrative violation material evidences are in the same shipment, only goods being administrative violation material evidences shall be temporarily seized.
3. If the administrative violation material evidences are foreign currencies in cash, Vietnamese currency in cash of the person entering or exiting Vietnam with a passport or passport substitute granted by Vietnamese or foreign competent agency, laissez-passer or border identity card, only the amount in excess of prescribed quotas that is not required to make customs declaration shall be temporarily seized.
Article 27. Competence to make written records of administrative violations
1. Being persons with sanctioning competence as prescribed in Articles 28, 29, 30 and 31 of this Decree when they are on duty.
2. Being servicemen of the People’s Army, civil servants in the agencies prescribed in Articles 28, 29, 30 and 31 of this Decree when they are on duty.
3. If the acts of administrative violation in the field of customs are committed on airplanes, seagoing ships or trains, airplane commanders, shipmasters or trainmasters shall organize the making of written records of administrative violations and promptly hand them to persons competent to sanction administrative violations as prescribed in Articles 28, 29, 30, 31 and 32 of this Decree upon the arrival of the airplanes, seagoing ships or trains at airports, seaports or railway stations.
Article 28. Sanctioning competence of chairpersons of People’s Committees at all levels
1.Chairpersons of district-level People’s Committees may:
a) Impose warning;
b)Impose fines of up to VND 50,000,000 for individuals and fines of up to VND 100,000,000 for organizations;
c) Confiscate administrative violation material evidences of a value not exceeding the fine level mentioned at Point b of this Clause;
d) Apply the remedial measures as prescribed at Points a, b, c, d, dd, e and i, Clause 5, Article 5 of this Decree.
2.Chairpersons of provincial-level People’s Committees may:
a) Impose warning;
b) Impose fines of up to the maximum fine levels specified in this Decree;
c) Confiscate material evidences of administrative violations;
d) Apply the remedial measures as prescribed at Points a, b, c, d, dd, e and i, Clause 5, Article 5 of this Decree.
Article 29. Competence to sanction administrative violations of customs
1. Customs officers on duty may:
a) Impose warning;
b) Impose fines of up to VND 500,000 for individuals and fines of up to VND 1,000,000 for organizations.
2. Heads under Customs Branches, heads under Post-customs Clearance Inspection Branches may:
a) Impose warning;
b) Impose fines of up to VND 5,000,000 for individuals and fines of up to VND 10,000,000 for organizations.
3. Heads of Customs Branches, heads of Post-Customs Clearance Inspection Branches, heads of control teams of provincial, inter-provincial or municipal Customs Departments, heads of anti-smuggling control teams, commanders of marine control flotillas, and heads of control teams for protection of intellectual property rights under the Anti-Smuggling Investigation Department of the General Department of Customs may:
a) Impose warning;
b) Impose fines of up to VND 25,000,000 for individuals and fines of up to VND 50,000,000 for organizations;
c)Confiscate administrative violation material evidences of a value not exceeding the fine level mentioned at Point b of this Clause;
d)Apply the remedial measures as prescribed in this Decree.
4. The director of the Anti-Smuggling Investigation Department, the director of the Post-Customs Clearance Inspection Department under the General Department of Customs and directors of provincial, inter-provincial and municipal Customs Departments may:
a) Impose warning;
b) Impose fines of up to VND 50,000,000 for individuals and fines of up to VND 100,000,000 for organizations;
c) Confiscate administrative violation material evidences of a value not exceeding the fine level mentioned at Point b of this Clause;
d) Apply the remedial measures as prescribed in this Decree.
5. The Director General of Customs may:
a) Impose warning;
b) Impose fines of up to the maximum fine levels applicable to the relevant fields specified in Article 24 of the 2012 Law on Handling of Administrative Violations;
c) Confiscate material evidences of administrative violations;
d) Apply the remedial measures as prescribed in this Decree.
6. Heads of Customs Branches, directors of provincial, inter-provincial and municipal Customs Departments, the director of the Anti-Smuggling Investigation Department, the director of the Post-Customs Clearance Inspection Department and the Director General of Customs are competent to sanction tax-related violations with fines of up to the maximum fine levels mentioned at Points b, c and d, Clause 2, Article 138 of the 2019 Law on Tax Administration.
Article 30. Sanctioning competence of the Border Guard
1. Border-guard soldiers who are on duty may impose warning.
2. Station heads or team commanders of those as prescribed in Clause 1 of this Article may:
a) Impose warning;
b) Impose fines of up to VND 2,500,000 for individuals and fines of up to VND 5,000,000 for organizations.
3. Heads of border-guard stations, commanders of border-guard flotillas and commanders of port border-gate border-guard command posts may:
a) Impose warning;
b) Impose fines of up to VND 20,000,000 for individuals and fines of up to VND 40,000,000 for organizations;
c) Confiscate administrative violation material evidences of a value not exceeding the fine level mentioned at Point b of this Clause;
d) Apply the remedial measures as prescribed at Point dd, Clause 5, Article 5 of this Decree.
4. Provincial-level border-guard commanders, commanders of border-guard fleets under the High Command of the Border Guard may:
a) Impose warning;
b) Impose fines of up to the maximum fine levels specified in this Decree;
c) Confiscate material evidences of administrative violations;
d) Apply the remedial measures as prescribed at Points dd and e, Clause 5, Article 5 of this Decree.
Article 31. Sanctioning competence of the Coast Guard
1. Marine policemen who are on duty may:
a) Impose warning;
b) Impose fines of up to VND 1,500,000 for individuals and fines of up to VND 3,000,000 for organizations.
2. Leaders of Coast Guard operation teams may:
a) Impose warning;
b) Impose fines of up to VND 5,000,000 for individuals and fines of up to VND 10,000,000 for organizations.
3. Heads of Coast Guard operation squads and heads of Coast Guard stations may:
a) Impose warning;
b) Impose fines of up to VND 10,000,000 for individuals and fines of up to VND 20,000,000 for organizations;
c)Apply the remedial measures as prescribed at Point dd, Clause 5, Article 5 of this Decree.
4. Commanders of Coast Guard flotillas may:
a) Impose warning;
b) Impose fines of up to VND 20,000,000 for individuals and fines of up to VND 40,000,000 for organizations;
c) Confiscate administrative violation material evidences of a value not exceeding the fine level mentioned at Point b of this Clause;
d) Apply the remedial measures as prescribed at Points a and dd, Clause 5, Article 5 of this Decree.
5. Commanders of Coast Guard fleets may:
a) Impose warning;
b) Impose fines of up to VND 30,000,000 for individuals and fines of up to VND 60,000,000 for organizations;
c) Confiscate administrative violation material evidences of a value not exceeding the fine level mentioned at Point b of this Clause;
d) Apply the remedial measures as prescribed at Points a and dd, Clause 5, Article 5 of this Decree.
6. Commanders of Regional Coast Guards may:
a) Impose warning;
b) Impose fines of up to VND 50,000,000 for individuals and fines of up to VND 100,000,000 for organizations;
c) Confiscate administrative violation material evidences of a value not exceeding the fine level mentioned at Point b of this Clause;
d) Apply the remedial measures as prescribed at Points a and dd, Clause 5, Article 5 of this Decree.
7. The Vietnam Coast Guard Commander may:
a) Impose warning;
b) Impose fines of up to the maximum fine levels specified in this Decree;
c) Confiscate material evidences of administrative violations;
d) Apply the remedial measures as prescribed at Points a and dd, Clause 5, Article 5 of this Decree.
Article 32. Principles of determination and delimitation of competence to sanction administrative violations and application of remedial measures
1. Competence of the persons defined in this Decree to sanction administrative violations is the competence to sanction an act of administrative violation.
2. The competence to impose fines shall be determined based on the maximum fine level prescribed for each specific violation.
3. For an administrative violation falling under the sanctioning competence of many persons, the sanctioning of such administrative violation shall be conducted by the person who first accepts the case of violation.
4. In case of sanctioning a person who commits many administrative violations, the sanctioning competence shall be determined according to the following principles:
a) If the sanctioning forms and levels for, value of confiscated material evidences and means of, and remedial measure(s) prescribed for all administrative violations fall under the competence of the sanctioning person, such person is competent to sanction these violations;
b) If the sanctioning form and level for, value of confiscated material evidences and means of, and remedial measure(s) prescribed for any of such administrative violations fall beyond the competence of the sanctioning person, such person shall transfer the case of violation to an authority with sanctioning competence.
If a case of violation falls beyond the sanctioning competence of the director of a Customs Department, such person shall transfer the case of violation to the Chairperson of provincial-level People’s Committee of the locality where the act of violation is committed for a sanctioning decision.
If a case of violation falls beyond the sanctioning competence of the director of the Anti-Smuggling Investigation Department or the director of the Post-Customs Clearance Inspection Department, such person shall transfer the case of violation to for a sanctioning decision;
c) If a violation falls under the administrative sanctioning competence of many persons in different sectors, the chairperson of the People’s Committee at the competent level of the locality where the violation is committed is competent to sanction it.
5. All the acts of violation of the customs law that are committed in customs operation areas shall be sanctioned by the customs agencies assigned to manage such areas according to their competence specified in this Decree; the acts of violation detected by the Anti-Smuggling Investigation Department and the Post-Customs Clearance Inspection Department shall be sanctioned according to their competence.
6. Sanctioning competence of Customs
a) Customs officers who are on duty may impose fines for the acts of administrative violation specified in Clause 1, Article 7; Point a, Clause 6, Article 8; Point a, Clause 2, Article 22 of this Decree;
b) Heads under Customs Branches, heads under Post-customs Clearance Inspection Branches may impose fines for the acts of administrative violation specified at Points a, b and d, Clause 1, Article 7; Clause 2, Article 7; Points a, b, c, d, dd, e and h, Clause 3, Article 7; Point c, Clause 4, Article 7; Clauses 1, 2, 3 and 4, Article 8; Points a, b, c and d, Clause 6, Article 8; Point a, Clause 1, Point a, Clause 2, Point a, Clause 3, Point a, Clause 5, Article 10; Clauses 1, 2 and 3, Article 11; Clause 1, Article 12; Clause 1, Article 13; Clauses 1 and 2, Article 23; Clauses 1 and 2, Article 24 of this Decree;
c) Heads of Customs Branches, Heads of Post-Customs Clearance Inspection Branches, heads of control teams of provincial, inter-provincial or municipal Customs Departments, heads of anti-smuggling control teams, commanders of marine control flotillas, and heads of control teams for protection of intellectual property rights under the Anti-Smuggling Investigation Department of the General Department of Customs may impose fines, additional sanctions and apply remedial measures for the acts of administrative violation specified in Article 7; Article 8; Points a, b and c, Clause 1, Clause 2, Clause 3, Point a, Clause 4, Points a and b, Clause 5, Article 10; Clauses 1, 2, 3, 4, 5 and 6, Article 11; Points a, b and c, Clause 8, Clause 9, Clause 10, Article 11; Clauses 1, 2, 3, 4, 5, 7 and 8, Article 12; Clauses 1, 2, 3, 4, 7 and 8, Article 13; Points a, b, c, and d, Clause 1, Clause 4, Clause 5, Article 15; Points a, b and c, Clause 1, Clause 2, Clause 3, Article 16; Points a, b and c, Clause 1, Clause 2, Clause 3, Article 17; Article 18 (except cases of the fine levels falling beyond the competence of such positions); Article 19; Clauses 1, 2, 3, 7 and 8, Article 20; Clauses 1, 2, 4 and 5, Article 21; Clauses 1 and 2, Points a, b, c, d, dd, e and g, Clause 3, Clause 4, Article 22; Article 23; Clauses 1 and 2, Article 24; Clauses 1, 3 and 4, Article 25 of this Decree;
d) The director of the Anti-Smuggling Investigation Department, the director of the Post-Customs Clearance Inspection Department and directors of provincial, inter-provincial and municipal Customs Departments may impose fines, additional sanctions and apply remedial measures for the acts of administrative violation specified in Articles 7, 8, 10, 11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23 and 24; Clauses 1, 3 and 4, Article 25 of this Decree;
dd) The Director General of Customs may impose fines, additional sanctions and apply remedial measures for the acts of administrative violation specified in Articles 7, 8, 10, 11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24; Clauses 1, 3 and 4, Article 25 of this Decree;
e)Heads of Customs Branches, directors of provincial, inter-provincial and municipal Customs Departments, the director of the Anti-Smuggling Investigation Department, the director of the Post-Customs Clearance Inspection Department and the Director General of Customs may impose fines and apply remedial measures for the acts of administrative violation of the tax law specified in Articles 9 and 14 and Clause 2, Article 25 of this Decree.
7. Sanctioning competence of chairpersons of district-level People’s Committees
Chairpersons of district-level People’s Committees may impose fines, additional sanctions and apply remedial measures according to Clause 1, Article 28 of this Decree within their management in localities, for the acts of administrative violation specified in Articles 7, 8, 10, 11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23 and 24 of this Decree.
8. Sanctioning competence of chairpersons of provincial-level People’s Committees
Chairpersons of provincial-level People’s Committees may impose fines, additional sanctions and apply remedial measures according to Clause 2, Article 28 of this Decree within their management in localities, for the acts of administrative violation specified in this Decree; except for the acts of violation specified in Articles 9, 14 and 25 of this Decree.
9. In areas along the national border where Customs agencies are not organized, the Border Guard locating in such areas may impose fines, additional sanctions and apply remedial measures according to Article 30 of this Decree, for the acts of administrative violation in the field of customs as prescribed in Article 13 of this Decree, as follows:
a) Station heads or team commanders of Border-guard soldiers who are on duty may sanction the acts of violation specified in Clause 1, Article 13 of this Decree;
b) Heads of border-guard stations, commanders of border-guard flotillas and commanders of port border-gate border-guard command posts may sanction the acts of violation specified in Clause 1, Points a and b, Clause 2, Clause 7 and Point d, Clause 8, Article 13 of this Decree;
c) Provincial-level border-guard commanders, commanders of border-guard fleets under the High Command of the Border Guard may sanction the acts of administrative violation specified in Clause 1, Points a and b, Clause 2, Clause 3, Clause 4, Points a, b and c, Clause 5, Clause 6, Clause 7, Points a and d, Clause 8, Article 13 of this Decree.
10.In areas in Vietnam’s maritime zones where Customs agencies are not organized, the Vietnam Coast Guard locating in such areas may impose fines, additional sanctions and apply remedial measures according to Article 31 of this Decree, for the acts of administrative violation in the field of customs as prescribed in Article 13 of this Decree, as follows:
a) Marine policemen who are on duty may sanction the acts of violation specified in Clause 1, Article 13 of this Decree;
b) Leaders of Coast Guard operation teams may sanction the acts of violation specified in Clause 1, Article 13 of this Decree;
c) Heads of Coast Guard operation squads and heads of Coast Guard stations may sanction the acts of violation specified in Clause 1, Points a and b, Clause 2, Point d, Clause 8, Article 13 of this Decree;
d) Commanders of Coast Guard flotillas may sanction the acts of violation specified in Clauses 1, 2, 3, 4 and 7, Point d, Clause 8, Article 13 of this Decree;
dd) Commanders of Coast Guard fleets may sanction the acts of violation specified in Clauses 1, 2, 3, 4, 5 and 7, Point d, Clause 8, Article 13 of this Decree;
e) Commanders of Regional Coast Guards and the Vietnam Coast Guard Commander may sanction the acts of violation specified in Clauses 1, 2, 3, 4, 5, 6 and 7, Point d, Clause 8, Article 13 of this Decree.
Article 33. Sanctioning procedures, execution of sanctioning decisions
1. Sanctioning procedures, execution of decisions on sanctioning of administrative violations in the field of customs shall comply with Chapter III, Part Two of the 2012 Law on Handling of Administrative Violations and this Decree.
2. Beyond 30 days from the expiration date of execution of sanctioning decisions, if remedial measures specified at Points a and b, Clause 5, Article 5 of this Decree that are stated in sanctioning decisions have not been conducted, the competent persons prescribed in Article 28; Clauses 3, 4 and 5, Article 29; Clauses 3 and 4, Article 30; Clauses 3, 4, 5, 6 and 7, Article 31 of this Decree shall apply the remedial measure of forcible destruction of administrative violation material evidences being goods or articles harmful to human health, domestic animals, plants or the environment, or cultural products with harmful contents, or confiscation of other material evidences.
Article 34. Exemption from or reduction of fines imposed for the acts of administrative violation in the field of customs
1.Subjects entitled to exemption from or reduction of administrative violation fines:
a) Organizations or individuals that are imposed fines for their acts of administrative violation related to tax administration of imports, exports and are entitled to fine exemption or reduction according to law on tax administration;
b) Individuals that are sanctioned for their other acts of administrative violation in the field of customs and are entitled to fine exemption or reduction according to Article 77 of the 2012 Law on Handling of Administrative Violations.
2. Dossier of request for exemption from fines imposed for the acts of administrative violation, for organizations and individuals specified at Point a, Clause 1 of this Article include:
a) A written request for fine exemption, clearly stating: the reasons for the request; the value of their property or goods damaged by natural disasters, fires, catastrophes, accidents, epidemics, expenses of treatment for the illness or dangerous illness or other force majeure events; fines, interests for late payment of fines (if any) to be exempt; number, symbol and the date, the person who has issued the sanctioning decision on sanctioning of administrative violations requesting for fine exemption;
b) A certificated document on compensation for damage or payment for medical examination and treatment of the insurance agency (if any), for property damages and treatment expenses paid by the insurance agency (if any);
c) A written certification stating that the taxpayer suffered a damage caused by any of natural disasters, catastrophes, epidemics, fires, accidents or other force majeure events as prescribed by the Government and stating the date and location of such force majeure event issued by Police office or People’s Committee of the commune, ward or town; the management board of the industrial park, export-processing zone or economic zone where the force majeure event occurred or fire protection police agency; except cases with a competent agency’s written declaration of a natural disaster, catastrophe or epidemic.
3. Order of exemption from administrative violation fines for organizations and individuals specified at Point a, Clause 1 of this Article shall comply the following regulations:
a)Organizations or individuals shall send the dossiers of request for exemption from fines for their acts of administrative violation related to tax administration of imports, exports to persons who have issued sanctioning decisions;
b) Within 03 working days after receiving the complete dossier, the person who has issued the sanctioning decision shall make a dossier, check information, appraise the accuracy and completeness of the dossier and send it to his/her direct superior.
In case the dossier is incomplete, the person who has issued the sanctioning decision shall notify such organization or individual for supplementation in accordance with regulations;
c) Within 05 working days after receiving the dossier, the direct superior shall consider, decide and notify the fine exemption to the person who has issued the sanctioning decision and the requester. If disapproving the fine exemption, he/she shall clearly state the reason for disapproval.
4. Exemption from or reduction of a fine imposed for an act of administrative violation shall not be applied if the violator has completely executed the decision on sanctioning of administrative violation in the field of customs.
5. Procedures for exemption from or reduction of fines imposed for the acts of administrative violation for individuals specified at Point b, Clause 1 of this Article shall comply with Article 77 of the 2012 Law on Handling of Administrative Violations.
Chapter III
IMPLEMENTATION PROVISIONS
Article 35. Effect
1. This Decree takes effect on December 10, 2020.
2. From the effective date of this Decree, the Government’s Decree No. 127/2013/ND-CP dated October 15, 2013 prescribing the sanctioning of administrative violations and enforcement of administrative decisions in the field of customs and the Government’s Decree No. 45/2016/ND-CP dated May 26, 2016 amending and supplementing a number of articles of the Decree No. 127/2013/ND-CP shall expire.
3. In case relevant documents mentioned herein are amended, supplemented or replaced during the implementation of this Decree, these amending, supplementing or replacing documents shall be applied.
Article 36. Transitional provisions
1. This Decree shall be applied to sanction any act of violation which is committed before the effective date of this Decree, and is later uncovered, or which is being considered issuing a sanctioning decision after the effective date of this Decree, in case this Decree does not specify legal liability or defines a lighter legal liability for such act of violation.
2. In case sanctioning decisions have been issued before the effective date of this Decree but individuals and organizations lodge complaints, to comply with law on sanctioning of administrative violations related the 2012 Law on Handling of Administrative Violations, the Government’s Decree No. 127/2013/ND-CP dated October 15, 2013 prescribing the sanctioning of administrative violations and enforcement of administrative decisions in the field of customs and the Government’s Decree No. 45/2016/ND-CP dated May 26, 2016 amending and supplementing a number of articles of the Decree No. 127/2013/ND-CP.
Article 37. Implementation responsibility
1. The Ministry of Finance shall organize the implementation of this Decree and coordinate with state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations in disseminating, educating and encouraging the people to implement and monitor the implementation of this Decree.
2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces, central-affiliated cities shall implement this Decree./.
| FOR THE GOVERNMENT THE PRIME MINISTER Nguyen Xuan Phuc |
Vietnamese
Decree 128/2020/NĐ-CP DOC (Word)
Decree 128/2020/NĐ-CP PDF (Original)
