Decree 169/2026/ND-CP penalties for administrative violations against regulations on customs

DECREE

Prescribing penalties for administrative violations against regulations on customs

Pursuant to the Law No. 63/2025/QH15 on Organization of the Government;

Pursuant to the Law No. 15/2012/QH13 on Handling of Administrative Violations, amended and supplemented under Law No. 67/2020/QH14 and Law No. 88/2025/QH15;

Pursuant to the Law No. 54/2014/QH13 on Customs, amended and supplemented under Law No. 71/2014/QH13, Law No. 35/2018/QH14, Law No. 07/2022/QH15 and Law No. 90/2025/QH15;

Pursuant to the Law No. 108/2025/QH15 on Tax Administration;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree prescribing penalties for administrative violations against regulations on customs.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decree prescribes administrative violations; completed administrative violations and ongoing administrative violations; penalties and specific penalty levels, remedial measures for each of such violations; those for whom penalties shall be imposed; the competence to impose penalties, specific fines that can be imposed by each position, the competence to draw up written records of administrative violations; the enforcement of penalties for administrative violations, remedial measures for violations of regulations on customs.

2. Administrative violations of regulations on customs prescribed in this Decree include:

a) Violations of law regulations on customs procedures;

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

c) Administrative violations of regulations on tax administration related to imported and exported goods;

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

Article 2. Subjects of application

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

2. Persons who have the competence to draw up written records of administrative violations as well as apply measures to prevent administrative violations and ensure the imposition of penalties on them, and persons who have the competence to impose penalties on administrative violations as prescribed in Articles 28, 29, 30, 31, 32, and 33 of this Decree.

3. Authorities, organizations, and individuals involved in the imposition of penalties on administrative violations as prescribed in this Decree.

4. The organizations prescribed in Clause 1 of this Article include:

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

b) Cooperatives, cooperative unions, cooperative groups;

c) Public non-business organizations and units;

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

dd) State authorities that act ultra vires against the State management tasks assigned to them;

e) Other organizations prescribed by the law regulations.

5. The same fines applicable to individuals committing administrative violations shall also apply to business households, households, and residential communities committing such violations.

Article 3. Principles for imposing penalties on administrative violations against regulations on customs

1. If an organization or individual commits the same administrative violation multiple times, penalties shall be separately imposed, unless such violation is prescribed at one of Point a, b, d, Clause 1, Point a, Clause 3, Article 8; Clauses 1, 2, 3, 4, Points a, b, c, d, Clause 6, Article 9; Point a, Clause 1, Point b, Clause 2, Article 12 of this Decree and committed with respect to multiple declarations, supporting documents, and other documents within customs dossiers at different times of customs declaration registration, on which no penalty has been imposed and the statute of limitations for imposing penalties has not expired, in which case a one-off penalty shall be imposed on such violation and the aggravating circumstance of repetition shall be applied thereto.

In case where an individual or organization commits the same administrative violation multiple times and penalties are separately imposed, the repetition shall not be considered an aggravating circumstance when considering and deciding the penalty for each instance of such violation.

2. The material evidence of an administrative violation includes objects, money, or goods directly related to such administrative violation. Those that have been duly declared to customs authorities in accordance with the law regulations are excluded.

3. The penalties prescribed in this Decree shall be imposed on the violations prescribed in Clauses 1, 2, 3, 4, and 5, Article 11; Points a and b, Clause 2, Clause 3, Clause 4, Point a, Clause 5, and Clause 6, Article 14; Clauses 1 and 2, Article 15; Clauses 1 and 2, Article 16; and Clauses 1, 2, 3, 4, and 5, Article 19 if such violations are not serious enough to be examined for penal liability in the following cases:

a) An individual commits a violation involving material evidence valued at less than VND 100,000,000 or an evaded tax amount of less than VND 100,000,000, and has been administratively penalized for an act prescribed in Article 188, Article 189, Article 190, Article 191, Article 192, Article 193, Article 194, Article 195, Article 196, or Article 200 of the Penal Code. An organization commits a violation involving material evidence valued at between VND 100,000,000 and less than VND 200,000,000, or an evaded tax amount of between VND 100,000,000 and less than VND 200,000,000, and has been administratively penalized for an act prescribed in Article 188, Article 189, Article 190, Article 191, Article 192, Article 193, Article 194, Article 195, Article 196, or Article 200 of the Penal Code;

b) An individual commits a violation involving material evidence valued at less than VND 100,000,000 or an evaded tax amount of less than VND 100,000,000, and has previously been convicted of a crime prescribed in Article 188, Article 189, Article 190, Article 191, Article 192, Article 193, Article 194, Article 195, Article 196, or Article 200 of the Penal Code, and has not yet had the conviction expunged. An organization commits a violation involving material evidence valued at between VND 100,000,000 and less than VND 200,000,000, or an evaded tax amount of between VND 100,000,000 and less than VND 200,000,000, and has previously been convicted of a crime prescribed in Article 188, Article 189, Article 190, Article 191, Article 192, Article 193, Article 194, Article 195, Article 196, or Article 200 of the Penal Code, and has not yet had the conviction expunged;

c) An individual commits a violation involving material evidence valued at less than VND 100,000,000, but such material evidence includes antiques or relics. An organization commits a violation involving material evidence valued at less than VND 200,000,000, but such material evidence includes antiques or relics.

Article 4. Extenuating circumstances

1. Extenuating circumstances as prescribed in Article 9 of the Law No. 15/2012/QH13 on Handling of Administrative Violations.

2. The value of material evidence of the violation does not exceed 50% of the minimum fine of the fine range.

Article 5. The statute of limitations for imposing penalties on administrative violations against regulations on customs

1. The statute of limitations for imposing penalties on administrative violations regarding tax administration:

a) For administrative violations involving tax evasion not serious enough to be examined for penal liability, or false declarations resulting in an underpayment of tax payable or an increase in tax amounts exempted, reduced, refunded, or not collected, the statute of limitations for imposing penalties shall be 05 years;

b) Upon expiry of the statute of limitations for imposing penalties on administrative violations regarding tax administration, the taxpayer shall not be subject to such penalties but shall be required to fully pay the deficient tax amount, the improperly exempted, reduced, refunded, or uncollected tax amount, or the evaded tax amount, together with late payment interest, into the state budget for a period of up to 10 years preceding the date the administrative violations regarding tax administration are detected.

2. The statute of limitations for imposing penalties on other administrative violations of customs regulations is 02 years.

3. The start time of the statute of limitations for imposing penalties on administrative violations of customs regulations is prescribed in Clauses 6 and 7 of this Article.

4. The statute of limitations for imposing penalties on administrative violations transferred by the procedure-conducting agencies in accordance with Article 63 of the Law No. 15/2012/QH13 on Handling of Administrative Violations, amended and supplemented under Law No. 67/2020/QH14 and Law No. 88/2025/QH15, shall be extended by 01 year compared to the statute of limitations prescribed at Point a, Clause 1 and Clause 2 of this Article.

The period during which such administrative violations are examined by the procedure-conducting agencies shall be included in the statute of limitations for imposing penalties on such administrative violations.

5. Within the time limits prescribed in Clause 1 and Clause 2 of this Article, where an organization or individual deliberately evades or obstructs the imposition of penalties on administrative violations, the statute of limitations for imposing such penalties shall recommence from the time the act of evasion or obstruction ceases.

6. Violations and when they shall be deemed completed are prescribed as follows:

a) Administrative violations prescribed in Article 8 of this Decree shall be deemed completed when the customs procedures are carried out or the tax dossier is submitted;

b) Administrative violations prescribed in Article 9 of this Decree shall be deemed completed when the customs declaration is registered, or when the cargo manifest, passenger manifest, or baggage manifest in the dossier of the transport vehicle on exit, entry, or transit is submitted;

c) Administrative violations prescribed in Article 11 of this Decree shall be deemed completed when the person on exit or entry completes the customs declaration;

d) Administrative violations prescribed at Point a, Clause 1, Article 12 of this Decree shall be deemed completed when documents in the customs dossier are submitted, presented, or sent to the customs authorities in accordance with the registered customs declaration;

dd) Administrative violations prescribed at Point b, Clause 1, Article 12 of this Decree shall be deemed completed when the taxpayer amends or supplements the account-finalization report;

e) Administrative violations prescribed at Point dd, Clause 1, Article 10, and Point c, Clause 2, Article 12 of this Decree shall be deemed completed when the taxpayer submits the account-finalization report;

g) Administrative violations prescribed at Point a, Clause 7, Article 12 of this Decree shall be deemed completed when supporting documents and other documents are declared, submitted, or presented to the customs authorities;

h) Administrative violations prescribed at Point b, Clause 7, Article 12 of this Decree shall be deemed completed when the illegal use of a login account or digital signature granted to another organization or individual to carry out customs procedures is ceased;

i) Administrative violations prescribed at Point c, Clause 7, Article 12 of this Decree shall be deemed completed when the unauthorized access to, alteration of, or destruction of the customs information system is ceased;

k) Administrative violations prescribed at Point a, Point b, Point c, Point e, Clause 1, Article 10; Point b, Point c, Point dd, Point e, Point h, Clause 1, Article 15; Clause 1, Clause 2, Article 16; Article 17; Article 18; Article 19; Article 20; Article 21; Article 22; Article 23 of this Decree shall be deemed completed when the customs declaration is registered, or when the dossier for tax reduction, tax refund, non-collection of tax, or the dossier for handling overpaid tax or fine amounts is submitted.

7. Administrative violations prescribed in this Decree but not mentioned in Clause 6 of this Article shall be deemed ongoing violations.

Article 6. Penalties and remedial measures

1. For each administrative violation of regulations on customs, the primary penalty to be imposed on an organization or individual shall be either a warning or a fine.

2. Warnings shall be issued to individuals from 14 to under 16 years old who violate the regulations of this Decree.

3. Fines to be imposed on individuals and organizations:

a) The fines prescribed in Chapter II 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, unless otherwise prescribed at Points b and c of this Clause;

b) The fines for the violations prescribed in Article 11 of this Decree shall be imposed on individuals;

c) The fines for administrative violations regarding tax administration prescribed in Article 10 and Article 15 of this Decree shall be imposed on both individuals and organizations;

d) The same fines applicable to individuals committing administrative violations shall also apply to business households, households, and residential communities committing such violations. The representatives of the business households, the heads of the households, or the heads of the residential communities shall be responsible for executing the decisions on the imposition of penalties on administrative violations on behalf of the business households, households, or residential communities;

dd) When a fine is imposed, the specific fine for an administrative violation prescribed in Article 8, Article 9, Article 11, Article 12, Article 13, Article 14, Article 16, Article 17, Article 18, Article 19, Article 20, Article 21, Article 22, Article 23, Article 24, Article 25, and Clause 1, Clause 2, Clause 4, Article 26 of this Decree is the average of the fine range prescribed for such violation.

If there is 01 extenuating circumstance, the specific fine shall be equal to the average of the prescribed fine range minus 10% of such average. In case where there are 02 or more extenuating circumstances, the minimum fine of the fine range shall be imposed.

If there is 01 aggravating circumstance, the specific fine shall be equal to the average of the prescribed fine range plus 10% of such average. In case where there are 02 or more aggravating circumstances, the maximum fine of the fine range shall be imposed;

e) When determining the fine for an administrative violation with both aggravating and extenuating circumstances, one such aggravating circumstance shall be reduced against one extenuating circumstance.

4. Additional penalties:

Confiscation of material evidence of the administrative violations.

5. Remedial measures:

In addition to the remedial measures prescribed in Clause 1, Article 28 of the Law No. 15/2012/QH13 on Handling of Administrative Violations, amended and supplemented under Law No. 67/2020/QH14, this Decree prescribes the remedial measures in this Clause applicable to the violations prescribed in Chapter II, including:

a) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export, of material evidence of the administrative violations;

b) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export through the border gate of importation, of material evidence of the administrative violations;

c) Forcible transportation of goods in transit, port-transferred goods, merchanting trade goods, border-gate transferred goods, and goods temporarily imported for re-export through the prescribed border gates and routes;

d) Forcible removal of packages and labels that have been altered due to violations; forcible removal of violating elements on labels of the goods before such goods are brought out of the territory of the Socialist Republic of Vietnam;

dd) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export, or forcible destruction of: goods or articles harmful to human health, domestic animals, crops, or the environment; cultural products with toxic content; cultural products banned from dissemination or circulation, or subject to decisions on the suspension of dissemination or circulation;

e) Forcible disgorgement of a monetary amount equivalent to the value of material evidence which has been consumed, dispersed, or destroyed in contravention of the law regulations;

g) Forcible payment in full of the evaded tax amount and the underpaid tax amount;

h) Forcible payment in full of the tax amount that has been improperly exempted, reduced, refunded, or not collected into the state budget;

i) Forcible adherence of the “VIETNAM DUTY NOT PAID” stamps according to regulations;

k) Forcible destruction of fake tamper-evident seals.

Article 7. Cases where administrative violations are exempt from penalties

1. The cases where administrative violations are exempt from penalties shall comply with Article 11 of the Law No. 15/2012/QH13 on Handling of Administrative Violations.

Goods and transport vehicles 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 authorities or other competent authorities as prescribed by the law regulations. Such goods and transport vehicles must be brought out of the territory of the Socialist Republic of Vietnam after such events are remedied.

2. Cases where administrative violations against regulations on customs are exempt from penalties

a) A taxpayer makes a false declaration as prescribed in Article 10 of this Decree but has made supplementary declaration before the customs authority notifies the direct inspection of the customs dossier for goods undergoing customs procedures. A taxpayer makes a supplementary declaration within a time limit of 60 days from the date of customs clearance and before the date of the decision on inspection or examination for customs-cleared goods, or post-clearance audit. A taxpayer amends and supplements the account-finalization report within a time limit of 60 days from the date of submitting the account-finalization report and before the date of the decision on inspection of the account-finalization report, inspection or examination for customs-cleared goods, or post-clearance audit. A taxpayer makes a supplementary declaration on customs valuation within the prescribed time limit in case where, at the time of registration of the customs declaration, the goods do not yet have an official price, actual payments have not yet been determined, or additions to the customs value cannot yet be determined. A taxpayer makes a supplementary declaration within the prescribed time limit in case where the exportation or importation of goods is subject to an agreed tolerance regarding quantity and commercial quality, provided that the excess quantity of goods delivered does not exceed the permitted tolerance and does not exceed the quantity stated in the license or specialized inspection certificate; or where such quantity exceeds that stated in the license or specialized inspection certificate but the competent authority permits adjustment of the quantity within the prescribed time limit;

b) A taxpayer performs tax obligations in accordance with administrative documents or handling decisions of the customs authorities or competent State regulatory authorities related to the determination of the tax obligations of the taxpayer as prescribed at Point o, Clause 1, Article 37 of the Law No. 108/2025/QH15 on Tax Administration;

c) In case where goods sent to Vietnam are inconsistent with the contracts prescribed in Article 39 of the Commercial Law No. 36/2005/QH11 (except for goods banned from import, goods suspended from import, counterfeit goods, scraps not on the List of wastes permitted to be imported 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 border-gate/non-border-gate Customs Teams of the localities where such goods are kept before the customs declarations are registered.

Chapter II

ADMINISTRATIVE VIOLATIONS, PENALTIES, REMEDIAL MEASURES, MEASURES TO PREVENT ADMINISTRATIVE VIOLATIONS AND ENSURE THE IMPOSITION OF PENALTIES ON THEM

Article 8. Violations of regulations on time limits for carrying out customs procedures and submitting tax dossiers

1. A fine of between VND 500,000 and VND 1,000,000 shall be imposed on violation of time limits prescribed by the regulations in one of the following cases:

a) Making declarations, submitting, producing, or providing customs dossier information, unless otherwise prescribed in Clauses 3, 4, 5 and 6 of this Article;

b) Making adjusted or supplementary declarations when there is a change in information about the markings of the containers of imported and exported goods; loading ports, border gates of goods exportation, and transport vehicles transporting exported goods;

c) Re-exporting transport vehicles owned by organizations or individuals that come to border gate areas in order to deliver or receive goods;

d) Making supplementary declarations of the customs value after the expiration of the prescribed time limit in case where exported or imported goods do not yet have an official price, actual payments have not yet been determined, or additions to the customs value cannot yet be determined at the time of customs declaration registration.

2. A fine of between VND 1,000,000 and VND 2,000,000 shall be imposed on violation of time limits prescribed by the regulations in one of the following cases:

a) Providing audit reports or financial statements of enterprises entitled to the priority regime;

b) Notifying the customs authority of the decision on handling of violations related to tax administration and accounting, for enterprises entitled to the priority regime;

c) Reporting the amount of goods imported for factory construction, goods stored in the outside warehouse of the export processing enterprises;

d) Reporting the amount of transshipped goods moved in, moved out, and stored at the port;

dd) Report on customs clearance statistics for postal goods brought into Vietnam for international transit;

e) Submitting the quarterly reports of the enterprises applying the priority regime;

g) Amending and supplementing the documents in the customs dossiers of aircraft, seagoing ships, international intermodal trains, automobiles, motorcycles, and mopeds upon exit or entry;

h) Notifying the carriage transfer and ship-to-ship transfer plans to the customs authorities managing the carriage transfer and ship-to-ship transfer areas.

3. A fine of between VND 2,000,000 and VND 5,000,000 shall be imposed on one of the following violations:

a) Submitting customs declarations when there are no exported goods gathered at the place already notified to the customs authority;

b) Submitting account-finalization reports, notices, and reports on the situation of using duty-free goods, or notices on the use of goods applying the preferential import tax rates in Chapter 98 of the Preferential Import Tariff not within the prescribed time limit;

c) Submitting the dossiers requesting the application of the 0% tax rate for imported parts under the Tax Incentive Program for automobile production and assembly or the Tax Incentive Program for automobile supporting industries not within the prescribed time limit;

d) Failing to handle within the prescribed time limit the excess raw materials and supplies, scrap, defective products, leased or borrowed machinery and equipment, and processed products upon the termination or expiration of the processing agreements;

dd) Notifying the changes in the notices about processors or manufacturers of exported goods regarding the premises, addresses, production scales, legal representatives of the traders, conditional business lines, and storage places of raw materials, supplies, machinery, equipment, and exported products not within the prescribed time limit, unless otherwise prescribed at Article 10; Point c, Clause 1, Article 13; and Article 15 of this Decree;

e) Failing to notify about the processing subcontractors, the subcontracted processing agreement, or appendices to the subcontracted processing agreement within the prescribed time limit;

g) Failing to re-export or re-import goods on schedule or within the period registered with the customs authority, unless otherwise prescribed at Point a, Clause 4 of this Article;

h) Failing to notify within the prescribed time limit the consumption rates of the products actually manufactured;

i) Notifying the customs authorities of the time limit, locations, and methods of delivering and receiving goods designated by foreign traders not within the prescribed time limit;

k) Reporting the usage and storage places of the containers of goods rotationally used for temporary import for re-export or temporary export for re-import to the customs authorities not within the prescribed time limit.

4. A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed on one of the following violations:

a) Failing to re-export goods temporarily imported for re-export within the prescribed time limit;

b) Retaining goods in transit or transshipped goods in the territory of the Socialist Republic of Vietnam after the expiration of the prescribed time limit;

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 following penalties shall be imposed on failing to re-export or re-import transport vehicles that are temporarily imported or temporarily exported within the prescribed time limit (unless the penalties prescribed in Clause 6 of this Article shall be imposed or the transport vehicles of individuals and organizations come to the border gate areas to deliver or receive goods):

a) A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed in case where the transport vehicles are re-exported or re-imported within less than 30 days from the expiration of the prescribed time limit;

b) A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed in case where the transport vehicles are re-exported or re-imported within 30 days or more from the expiration of the prescribed time limit.

6. The following penalties shall be imposed on failing to re-export temporarily imported passenger cars of under 24 seats (based on the circulation registration certificates of the vehicles or physical examination of them) within the prescribed time limit, unless otherwise the penalty prescribed at Point c, Clause 1 of this Article shall be imposed:

a) A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed in case where the passenger cars are re-exported within less than 30 days from the expiration of the prescribed time limit;

b) A fine of between VND 20,000,000 and VND 50,000,000 shall be imposed in case where the passenger cars are re-exported within 30 days or more from the expiration of the prescribed time limit;

7. Application of remedial measures:

a) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export, of temporarily imported goods, which constitute material evidence of the administrative violations prescribed at Point g, Clause 3 and Point a, Clause 4 of this Article within the time limit for execution of the decision on the imposition of penalties; unless such goods are allowed to be consumed in Vietnam in accordance with the law regulations on foreign trade management and relevant law regulations, or the time limit for temporary import for re-export is renewed or extended in accordance with the law regulations on foreign trade management and customs;

b) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export, of temporarily imported material evidence of the violations prescribed at Point c, Clause 1, Clause 5 and Clause 6 of this Article within the time limit for execution of the decision on the imposition of penalties;

c) Forcible bringing out of the territory of the Socialist Republic of Vietnam of goods in transit or transshipped goods, which constitute material evidence of the administrative violation prescribed at Point b, Clause 4 of this Article within the time limit for execution of the decision on the imposition of penalties.

Article 9. Violations of the regulations on customs declaration

1. A fine of between VND 1,000,000 and VND 2,000,000 shall be imposed for one of the following violations:

a) Falsely declaring compared to the reality regarding the quantity (the material evidence has a value of more than VND 10,000,000), names of goods, or origin of goods which are humanitarian aid or non-refundable aid approved by the competent authorities;

b) Failing to declare on the customs declarations the special relationship between the buyer and the seller in accordance with the law regulations on customs, which does not affect the customs value.

2. A fine of between VND 2,000,000 and VND 4,000,000 shall be imposed on falsely declaring compared to the reality regarding the quantity (the material evidence has a value of more than VND 10,000,000), names of goods, quality, customs value, or origin of goods that are either:

a) Goods in transit, merchanting trade goods, and transshipped goods;

b) Goods to be used or destructed within non-tariff zones.

3. A fine of between VND 3,000,000 and VND 5,000,000 shall be imposed on one of the following violations:

a) Falsely declaring compared to the reality regarding the quantity (the material evidence has a value of more than VND 10,000,000), names of goods, quality, or customs value of exported and imported goods which are tax-exempt or non-taxable as prescribed by the law regulations, unless otherwise prescribed at Point a, Clause 1, Point b, Clause 2, and Point d, Clause 4 of this Article;

b) Falsely declaring compared to the reality regarding the origin of exported and imported goods, unless otherwise prescribed at Point a, Clause 1, Clause 2, and Point d, Clause 4 of this Article.

4. A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed on one of the following violations:

a) Falsely declaring the quantity of master bills of lading and house bills of lading on the cargo declarations in the dossiers of the means of transport upon exit, entry, or transit;

b) Falsely declaring the number of passengers on the passenger manifests in the dossiers of the means of transport upon exit, entry, or transit;

c) Falsely declaring the number of pieces of luggage on the luggage declarations in the dossiers of the means of transport upon exit, entry, or transit;

d) Falsely declaring compared to the reality regarding the quantity (the material evidence has a value of more than VND 10,000,000), names of goods, or origin of goods moved into bonded warehouses; or goods moved abroad from bonded warehouses, unless otherwise prescribed at Point b, Clause 2 of this Article.

5. A fine of between VND 20,000,000 and VND 40,000,000 shall be imposed on failing to export, although customs procedures have been completed, or exporting less than the customs declaration regarding the quantity (the material evidence has a value of more than VND 10,000,000), names of goods, or customs value for the exported goods; unless the exported goods are processed products, products manufactured for export, products exported abroad by export processing enterprises, and goods temporarily imported for re-export.

This regulation is not applicable in case where customs declarations are canceled in accordance with the regulations, or customs declarations are invalid for customs procedures as prescribed in Clause 2, Article 25 of Law No. 54/2014/QH13 on Customs.

6. The following penalties shall be imposed if the customs declarant commits a violation of regulations on customs declaration as prescribed in this Article, then detects such violation by himself/herself and makes a supplementary declaration after the expiration of the prescribed time limit:

a) A fine of between VND 500,000 and VND 1,000,000 shall be imposed on one of the violations prescribed in Clause 1 of this Article;

b) A fine of between VND 1,000,000 and VND 2,000,000 shall be imposed on one of the violations prescribed in Clause 2 of this Article;

c) A fine of between VND 1,500,000 and VND 2,500,000 shall be imposed on one of the violations prescribed in Clause 3 of this Article;

d) A fine of between VND 2,500,000 and VND 5,000,000 shall be imposed on one of the violations prescribed in Clause 4 of this Article;

dd) A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed on one of the violations prescribed in Clause 5 of this Article.

7. The penalties prescribed in Articles 10, 15, 16, 17, 18, 19, 20, 21, 22, 23 of this Decree shall be imposed on the violations prescribed in Clause 3, Clause 5 of this Article if the violations result in an underpayment of tax payable or an increase in tax amounts exempted, reduced, refunded, or not collected, or tax evasion, or violations of law regulations on management of exported and imported goods.

Article 10. Violations of regulations on tax declaration resulting in an underpayment of tax payable or an increase in tax amounts exempted, reduced, refunded, or not collected

1. Falsely declaring resulting in an underpayment of tax payable or an increase in tax amounts exempted, reduced, refunded, or not collected include:

a) Falsely declaring the quantity, names of goods, quality, customs value, goods codes, tax rates, or tax levels, unless otherwise prescribed at Point b, Clause 1, Article 15 of this Decree;

b) Falsely declaring non-taxable items, tax-exempt items, or goods managed under tariff quotas;

c) Improperly preparing and declaring contents in the dossiers for tax exemption, tax reduction, tax refund, non-collection of tax, or dossiers for handling overpaid tax or fine amounts;

d) Violating regulations on management of raw materials, supplies, machinery, equipment, processed products, products manufactured for export, or products exported abroad by export processing enterprises, which results in the actual inventory of goods being less than that recorded in accounting documents, accounting books, or customs dossiers for exported and imported goods, unless otherwise prescribed at Points d, dd, e, and g, Clause 1, Article 15 of this Decree;

dd) Preparing account-finalization reports on the quantity of imported raw materials, supplies, and parts used for production which are inconsistent with the actual use for the production of processed products and exported products;

e) Declaring imported goods under the category of inward processing or manufacturing for export without having any processing or manufacturing facilities for exported goods within the territory of the Socialist Republic of Vietnam; or without having machinery and equipment under their ownership or right to use at the production facilities suitable for the imported raw materials, supplies, and parts to process or manufacture exported goods.

2. A fine equal to 10% of the underpaid tax amount or the increased tax amount in cases of tax exemption, reduction, refund, or non-collection shall be imposed on the violations prescribed in Clause 1 of this Article which are detected by the taxpayer who then makes a supplementary declaration in one of the following cases:

a) After the customs authority notifies the direct inspection of the customs dossier for goods undergoing customs procedures;

b) After 60 days from the date of customs clearance and before the date of the decision on post-clearance audit, inspection or examination for customs-cleared goods;

c) After the expiration of the prescribed time limit for supplementing account-finalization reports but before the time the customs authority issues a decision on inspection of the account-finalization report or post-clearance audit.

3. A fine equal to 20% of the underpaid tax amount or the increased tax amount in cases of tax exemption, reduction, refund, or non-collection shall be imposed in one of the following cases:

a) Committing a violation prescribed in Clause 1 of this Article, which is detected by the customs authority while carrying out customs procedures;

b) Committing a violation prescribed in Clause 1 of this Article, which is detected during post-clearance audit, examination, audit, or inspection of customs-cleared goods;

c) Failing to make supplementary declarations on customs value as prescribed, which is detected during examination or inspection, in case where the goods do not yet have an official price, actual payments have not yet been determined, or additions to the customs value cannot yet be determined at the time of customs declaration registration;

d) Committing a violation prescribed in Clause 1 of this Article, which is detected by the customs declarant who then makes a supplementary declaration to the tax dossier regarding matters other than those already addressed in conclusions of post-clearance audit or inspection or examination of customs-cleared goods.

4. The individuals or organizations committing violations prescribed at Point b, Point c, and Point d, Clause 3 of this Article shall be subject to the penalties prescribed at Point c, Clause 1, Article 15 of this Decree in one of the following cases:

a) The violating individuals or organizations do not voluntarily remedy the consequences by fully paying the tax payable before the written records of the administrative violations are drawn up;

b) The violations transferred by the competent agencies conducting criminal proceedings in accordance with Clause 1, Article 63 of the Law No. 15/2012/QH13 on Handling of Administrative Violations, amended and supplemented under Point d, Clause 31, Article 1 of Law No. 67/2020/QH14 and Clause 13, Article 1 of Law No. 88/2025/QH15, for which the violating individuals or organizations do not voluntarily remedy the consequences by fully paying the tax payable before the decisions on the imposition of penalties on the administrative violations are issued.

5. Application of remedial measures:

Forcible payment in full of the underpaid tax amount; or the tax amount that has been improperly exempted, reduced, refunded, or not collected into the state budget, with respect to the violations prescribed in this Article.

6. The imposition of penalties prescribed in Clauses 1, 2, and 3 of this Article shall only apply in case where the tax difference is VND 500,000 or more per customs declaration for violations committed by individuals, or VND 2,000,000 or more per customs declaration for violations committed by organizations.

7. If the violations prescribed in Clauses 1, 2, and 3 of this Article constitute tax evasion, the penalties prescribed in Article 15 of this Decree shall be imposed.

8. This Article is not applicable to the violations prescribed in Articles 16, 17, 18, 19, 20, 21, 22 and 23 of this Decree.

Article 11. 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. For a person who, upon exit from Vietnam using a passport, a document valid in lieu of a passport issued by a competent authority of Vietnam or a foreign country, or a laissez-passer, fails to declare or falsely declares the amount of cash, whether in foreign currencies allowed to be carried or in Vietnamese Dong, or the amount of gold that he/she carries in excess of the prescribed limits, the following penalties shall be imposed:

a) A fine of between VND 1,000,000 and VND 3,000,000 shall be imposed in case where the amount carried exceeds the prescribed limits and the material evidence of the violation has an equivalent value of between VND 5,000,000 and less than VND 30,000,000;

b) A fine of between VND 5,000,000 and VND 15,000,000 shall be imposed in case where the amount carried exceeds the prescribed limits and the material evidence of the violation has an equivalent value of between VND 30,000,000 and less than VND 70,000,000;

c) A fine of between VND 15,000,000 and VND 25,000,000 shall be imposed in case where the amount carried exceeds the prescribed limits and the material evidence of the violation has an equivalent value of between VND 70,000,000 and less than VND 100,000,000;

d) A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed in case where the amount carried exceeds the prescribed limits and the material evidence of the violation has an equivalent value of VND 100,000,000 or more, but the violation is not serious enough to be examined for penal liability.

2. For a person who, upon entry from Vietnam using a passport, a document valid in lieu of a passport issued by a competent authority of Vietnam or a foreign country, or a laissez-passer, fails to declare or falsely declares the amount of cash, whether in foreign currencies allowed to be carried or in Vietnamese Dong, or the amount of gold that he/she carries in excess of the prescribed limits, unless otherwise prescribed in Clause 3 of this Article, the following penalties shall be imposed:

a) A fine of between VND 1,000,000 and VND 2,000,000 shall be imposed in case where the amount carried exceeds the prescribed limits and the material evidence of the violation has an equivalent value of between VND 5,000,000 and less than VND 50,000,000;

b) A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed in case where the amount carried exceeds the prescribed limits and the material evidence of the violation has an equivalent value of between VND 50,000,000 and less than VND 100,000,000;

c) A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed in case where the amount carried exceeds the prescribed limits and the material evidence of the violation has an equivalent value of VND 100,000,000 or more, but the violation is not serious enough to be examined for penal liability.

3. In case where the violation prescribed in Clause 2 of this Article is committed and the amount of cash, whether in foreign currencies or in Vietnamese Dong, or the amount of gold declared in excess of the amount actually carried, the following penalties shall be imposed:

a) A fine of between VND 2,000,000 and VND 5,000,000 shall be imposed in case where the amount of cash, whether in foreign currencies or in Vietnamese Dong, or the amount of gold declared in excess of the amount actually carried has an equivalent value of between VND 5,000,000 and less than VND 20,000,000;

b) A fine of between VND 5,000,000 and VND 15,000,000 shall be imposed in case where the amount of cash, whether in foreign currencies or in Vietnamese Dong, or the amount of gold declared in excess of the amount actually carried has an equivalent value of between VND 20,000,000 and less than VND 100,000,000;

c) A fine of between VND 15,000,000 and VND 25,000,000 shall be imposed in case where the amount of cash, whether in foreign currencies or in Vietnamese Dong, or the amount of gold declared in excess of the amount actually carried has an equivalent value of VND 100,000,000 or more, but the violation is not serious enough to be examined for penal liability.

4. For a person who, upon exit or entry using a laissez-passer, fails to declare or falsely declares the amount of cash in foreign currencies not allowed to be carried, the following penalties shall be imposed:

a) A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed in case where the material evidence of the violation has an equivalent value of between VND 5,000,000 and less than VND 50,000,000;

b) A fine of between VND 10,000,000 and VND 30,000,000 shall be imposed in case where the material evidence of the violation has an equivalent value of between VND 50,000,000 and less than VND 100,000,000;

c) A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed in case where the material evidence of the violation has an equivalent value of VND 100,000,000 or more, but the violation is not serious enough to be examined for penal liability.

5. For a person who, upon exit or entry using a passport, a document valid in lieu of a passport issued by a competent authority of Vietnam or a foreign country, or a laissez-passer, fails to declare or falsely declares the amount of other precious metals, gems, or negotiable instruments subject to customs declaration upon exit or entry as prescribed, the following penalties shall be imposed:

a) A fine of between VND 1,000,000 and VND 3,000,000 shall be imposed in case where the amount carried exceeds the prescribed limits and the material evidence of the violation has an equivalent value of between VND 5,000,000 and less than VND 30,000,000;

b) A fine of between VND 5,000,000 and VND 15,000,000 shall be imposed in case where the amount carried exceeds the prescribed limits and the material evidence of the violation has an equivalent value of between VND 30,000,000 and less than VND 50,000,000;

c) A fine of between VND 15,000,000 and VND 30,000,000 shall be imposed in case where the amount carried exceeds the prescribed limits and the material evidence of the violation has an equivalent value of between VND 50,000,000 and less than VND 100,000,000;

d) A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed in case where the amount carried exceeds the prescribed limits and the material evidence of the violation has an equivalent value of VND 100,000,000 or more, but the violation is not serious enough to be examined for penal liability.

6. The value of the material evidence of the violation in this Article means the value after deducting the value of cash in foreign currencies, cash in Vietnamese Dong, negotiable instruments, gold, other precious metals, and gems not subject to customs declaration as prescribed by the law regulations.

Article 12. Violations of the regulations on customs inspection and examination

1. A fine of between VND 1,000,000 and VND 2,000,000 shall be imposed for one of the following violations:

a) Tampering with or altering documents in the customs dossiers that have been submitted, presented, or sent to the customs authorities in accordance with registered customs declarations, unless otherwise prescribed at Point a, Clause 7 of this Article, and Articles 10, 15, 16, 17, 18, 19, 20, 21, 22, 23 of this Decree;

b) Preparing account-finalization reports which are inconsistent with accounting books, accounting documents, or customs declarations, which the taxpayer discovers by himself/herself and amends or supplements after the expiration of the prescribed time limit, unless otherwise prescribed at Point dd, Clause 1, and Point c, Clause 2, Article 10 of this Decree.

2. A fine of between VND 2,000,000 and VND 4,000,000 shall be imposed for one of the following violations:

a) Failing to arrange personnel or vehicles to comply with the requests of the customs authorities for physical inspection of goods or transport vehicles;

b) Violating regulations on preparing and archiving dossiers, documents, books, or electronic data;

c) Preparing account-finalization reports which are inconsistent with accounting books, accounting documents, or customs declarations, unless otherwise prescribed at Point b, Clause 1 of this Article, and Point dd, Clause 1, Point c, Clause 2, Article 10 of this Decree.

3. A fine of between VND 4,000,000 and VND 10,000,000 shall be imposed for one of the following violations:

a) Failing to present goods under customs supervision or retained goods subject to post-clearance audit to the customs authorities for inspection in accordance with the law regulations on customs;

b) Providing insufficient dossiers, documents, materials, or electronic data related to exported goods, imported goods, or transport vehicles upon exit or entry to the customs authorities, or providing them not within the prescribed time limit prescribed by the law regulations, except for the acts of declaring, submitting, presenting, or providing customs dossier information as prescribed at Point a, Clause 1, Article 8 of this Decree;

c) Failing to notify the consumption rates of the exported products by financial year before the decision on examination, post-clearance audit, or inspection is issued.

4. A fine of between VND 8,000,000 and VND 12,000,000 shall be imposed on failing to comply with inspection decisions of the customs authorities.

5. A fine of between VND 20,000,000 and VND 30,000,000 shall be imposed for one of the following violations:

a) Swapping goods that have been inspected by customs with goods that have not been inspected by customs;

b) Failing to provide dossiers, documents, materials, or electronic data related to exported goods, imported goods, or transport vehicles upon exit or entry to the customs authorities in accordance with the law regulations.

6. The following penalties shall be imposed on selling goods of lawful origin at duty-free shops without adhering the “VIETNAM DUTY NOT PAID” stamps according to regulations to them:

a) A fine of between VND 3,000,000 and VND 5,000,000 shall be imposed in case where the material evidence of the violation has a value of less than VND 10,000,000;

b) A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 10,000,000 and less than VND 20,000,000;

c) A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 20,000,000 and less than VND 30,000,000;

d) A fine of between VND 20,000,000 and VND 30,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 30,000,000 and less than VND 50,000,000;

dd) A fine of between VND 30,000,000 and VND 40,000,000 shall be imposed in case where the material evidence of the violation has a value of VND 50,000,000 or more.

7. A fine of between VND 40,000,000 and VND 80,000,000 shall be imposed for one of the following violations:

a) Using forged documents or materials; using illegal documents or materials to declare, submit, or present to the customs authorities, which is not serious enough to be examined for penal liability;

b) Illegally using a login account or digital signature granted to another organization or individual to carry out customs procedures;

c) Illegally accessing, falsifying or destroying customs information systems;

d) Selling at duty-free shops the goods banned from export or import, or suspended from export or import, or goods not yet permitted for dissemination or circulation in Vietnam according to regulations.

8. Additional penalties:

a) Confiscation of goods not yet inspected by customs authorities, which constitute material evidence of the administrative violation prescribed at Point a, Clause 5 of this Article; confiscation of goods which constitute material evidence of the administrative violation prescribed at Point a, Clause 7 of this Article, unless such material evidence is subject to the remedial measures prescribed at Point a and Point b, Clause 9, and Clause 10 of this Article;

b) Confiscation of forged or illegal supporting documents or other forged or illegal documents which constitute material evidence of the administrative violation prescribed at Point a, Clause 7 of this Article.

9. Application of remedial measures:

a) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export, of scraps failing to satisfy environmental conditions and technical regulations, or of goods or articles harmful to human health, livestock, plants, or the environment, which constitute material evidence of the administrative violation prescribed at Point a Clause 7 of this Article, within the time limit for execution of the decision on the imposition of penalties;

b) Forcible destruction of cultural products with toxic content that constitute material evidence of the violation prescribed at Point a, Clause 7 of this Article;

c) Forcible disgorgement of a monetary amount equivalent to the value of material evidence of the violations prescribed at Point a, Clause 5 and Point a, Clause 7 of this Article which has been consumed, dispersed, or destroyed in contravention of the law regulations;

d) Forcible adherence of the “VIETNAM DUTY NOT PAID” stamps according to regulations, with respect to the violations prescribed in Clause 6 of this Article.

10. Individuals or organizations committing the violation prescribed at Point a, Clause 7 of this Article for the purpose of tax evasion shall be subject to penalties prescribed in Article 15 of this Decree.

Article 13. Violations of the regulations on customs supervision

1. A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed for one of the following violations:

a) Carrying out transshipment, carriage transfer, storage, or co-packing with exported goods which involves a change of transport method or transport vehicle during the transportation of goods under customs supervision without sending an approved written request to the customs authority in accordance with the law regulations;

b) Destroying scrap and defective products from the inward processing or manufacturing of exported goods, or from the operations of export processing enterprises without notifying the customs authorities, which does not fall under the cases prescribed in Article 10 and Article 15 of this Decree;

c) Failing to notify the storage location when transporting imported raw materials, supplies, machinery, equipment, parts, exported products, or semi-finished products to another facility for subcontracted processing, or to a facility or storage place other than the initial location notified to the customs authority for inward processing or manufacturing exported goods;

d) Transporting goods between duty-free goods warehouses, duty-free shops, and aircraft or vice versa without notifying or obtaining the consent of the customs authorities.

2. A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed for one of the following violations:

a) Transporting goods in transit, port-transferred goods, merchanting trade goods, border-gate transferred goods, or goods temporarily imported for re-export through routes, itineraries, locations, or border gates, or within time limits other than those prescribed by the regulations or registered in the customs dossiers;

b) Arbitrarily altering packages or labels of goods under customs supervision;

c) Failing to preserve the original condition of goods under customs supervision or goods assigned for preservation in accordance with the law regulations pending the completion of customs clearance;

d) Storing goods at locations other than those prescribed by the regulations or registered with the customs authorities, unless otherwise prescribed at Point c, Clause 1 of this Article;

dd) Storing goods transported to locations failing to satisfy the conditions prescribed by the law regulations for preservation;

e) Co-packing goods in transit with exported goods without satisfying the conditions prescribed by the regulations;

g) Storing containers of goods rotationally used at locations other than those notified to the customs authorities by the customs declarant while carrying out procedures for temporary import;

h) Transferring carriages or conducting ship-to-ship transfers of goods or articles on transport vehicles without the consent of the customs authorities;

i) Using vehicles for transporting goods in transit that fail to satisfy the conditions for customs supervision according to regulations;

k) Transporting goods across land border gates by other transport methods in accordance with Vietnam's agreements with neighboring countries (automatically operated cargo transport vehicles without controllers crossing land border gates within a defined scope, conveyors, pipelines, transmission lines, or other forms prescribed by the law regulations or under agreements between the competent authorities of Vietnam and those of the neighboring countries) without providing in advance the information on goods and transportation time to the customs authorities for supervision according to regulations;

l) Vehicle controllers failing to bring vehicles carrying imported goods into locations for gathering, inspecting, and supervising exported and imported goods, or areas for gathering, inspecting, and supervising goods as prescribed in border gate areas pending the completion of customs procedures;

m) Individuals, authorities, or organizations in border areas that frequently cross border gates due to daily living needs failing to register their vehicles with the customs authorities for inspection and supervision according to regulations;

n) Without a written notice to the customs authorities for permission to bring goods into bonded warehouses at the border gate of exportation, or back to the initial bonded warehouses, or locations for gathering, inspecting, and supervising exported and imported goods in border gate or border areas, in case where goods dispatched from bonded warehouses have exceeded the retention period in the customs supervision area at the border gate of exportation but cannot be exported.

3. A fine of between VND 20,000,000 and VND 30,000,000 shall be imposed on failing to ensure the original condition of customs seals, or failing to ensure the original condition of seals of carriers in case where customs sealing is not required as prescribed during the transportation of goods under customs supervision, or using fake customs seals or fake seals of carriers.

4. A fine of between VND 30,000,000 and VND 40,000,000 shall be imposed for one of the following violations:

a) Consuming goods under customs supervision, unless otherwise prescribed in Clause 5 of this Article.

In case where the violation prescribed in this Point involves material evidence including non-taxable items, tax-exempt items, or goods subject to tax rates under tariff quotas, and does not constitute a violation of regulations on the policies on management of exported or imported goods, the penalty prescribed at Point g, Clause 1, Article 15 of this Decree shall be imposed;

b) Consuming transport vehicles registered for circulation in other countries that are temporarily imported into Vietnam.

5. A fine of between VND 40,000,000 and VND 50,000,000 shall be imposed on consuming goods transported to warehouses for preservation pending the completion of customs clearance according to regulations.

6. A fine of between VND 60,000,000 and VND 80,000,000 shall be imposed on failing to ensure the original condition of customs seals, or failing to ensure the original condition of seals of carriers in case where customs sealing is not required as prescribed during the transportation of goods under customs supervision, or using fake customs seals or fake seals of carriers, where the goods under customs supervision have been consumed.

7. Additional penalties:

Confiscation of material evidence of the administrative violation prescribed at Point b, Clause 4 of this Article if such material evidence remains in existence.

8. Application of remedial measures:

a) Forcible transportation of goods in transit, port-transferred goods, merchanting trade goods, border-gate transferred goods, and goods temporarily imported for re-export through the prescribed border gates and routes with respect to the violation prescribed at Point a, Clause 2 of this Article;

b) Forcible disgorgement of a monetary amount equivalent to the value of material evidence of the violation prescribed at Point b, Clause 4 of this Article which has been consumed, dispersed, or destroyed in contravention of the law regulations;

c) Forcible removal of packages and labels that have been altered due to the violation prescribed at Point b, Clause 2 of this Article;

d) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export through the border gate of importation, of material evidence of the administrative violations prescribed at Point n, Clause 2 of this Article;

dd) Forcible destruction of fake tamper-evident seals in case of committing violations prescribed in Clause 3 and Clause 6 of this Article.

9. In case where individuals or organizations commit the violations prescribed at Point a, Clause 4, Clause 5, and Clause 6 of this Article, and the goods have been consumed and violate the regulations in Articles 16, 17, 18, 19, 20, 21, 22, 23 of this Decree, they shall, in addition to being penalized under Point a, Clause 4, Clause 5, and Clause 6 of this Article, also be penalized for the corresponding violations prescribed in Articles 16, 17, 18, 19, 20, 21, 22, 23 of this Decree.

Article 14. Violations of the regulations on customs control

1. A fine of between VND 1,000,000 and VND 3,000,000 shall be imposed for one of the following violations:

a) Failing to comply with orders to stop and search transport vehicles according to regulations;

b) Failing to provide cargo hold diagrams, give instructions, or open suspected goods storage places on transport vehicles to execute administrative search decisions.

2. A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed for one of the following violations:

a) Harboring, purchasing, selling, or transporting exported or imported goods without legal documents within customs operation areas, where the material evidence of the violation has a value of less than VND 30,000,000;

b) Illegally transporting goods, cash in Vietnamese Dong, cash in foreign currencies, gold, other precious metals, or gems across borders, where the material evidence of the violation has a value of less than VND 30,000,000;

c) Operating transport vehicles across land national borders through routes or border gates other than those prescribed by the regulations; failing to carry out customs procedures according to regulations.

3. A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed on the violation prescribed at Points a and b, Clause 2 of this Article, in case where the material evidence of the violation has a value of between VND 30,000,000 and less than VND 50,000,000.

4. A fine of between VND 20,000,000 and VND 40,000,000 shall be imposed on the violation prescribed at Points a and b, Clause 2 of this Article, in case where the material evidence of the violation has a value of between VND 50,000,000 and less than VND 70,000,000.

5. A fine of between VND 40,000,000 and VND 60,000,000 shall be imposed for one of the following violations:

a) Violating Points a and b, Clause 2 of this Article, of which the material evidence has a value of between VND 70,000,000 and less than VND 100,000,000;

b) Loading or unloading goods at a destination port other than the one specified in the cargo manifest or bill of lading;

c) Loading, unloading, transshipping, conducting ship-to-ship transfers, transferring between carriages, or detaching carriages of exported goods, imported goods, or goods in transit on transport vehicles under customs inspection or supervision without the consent of the customs authorities;

d) Dispersing, destroying, or discarding goods to evade customs inspection, supervision, and control;

dd) Transporting scrap into Vietnam for consignees listed on the cargo manifest who fail to satisfy the conditions for importing scrap as production materials.

6. A fine of between VND 60,000,000 and VND 80,000,000 shall be imposed on the violation prescribed at Points a and b, Clause 2 of this Article, in case where the material evidence of the violation has a value of VND 100,000,000 or more, but the violation is not serious enough to be examined for penal liability.

7. Additional penalties:

Confiscation of material evidence of the administrative violations prescribed at Point a and Point b, Clause 2, Clause 3, Clause 4, Point a and Point d, Clause 5, and Clause 6 of this Article, unless such material evidence is subject to the remedial measures prescribed at Point d, Clause 8 of this Article.

8. Application of remedial measures:

a) Forcible disgorgement of a monetary amount equivalent to the value of material evidence of the violations prescribed at Points a and b, Clause 2, Clause 3, Clause 4, Points a and d, Clause 5, and Clause 6 of this Article which has been consumed, dispersed, or destroyed in contravention of the law regulations;

b) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export, of the transport vehicles registered for circulation in other countries, which constitute material evidence of the violations prescribed at Point c, Clause 2 of this Article, within the time limit for execution of the decision on the imposition of penalties;

c) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export, of scraps failing to satisfy environmental conditions and technical regulations, which constitute material evidence of the violation prescribed at Point dd, Clause 5 of this Article, within the time limit for execution of the decision on the imposition of penalties;

d) Forcible destruction of goods or articles harmful to human health, domestic animals, crops, or the environment, or cultural products with toxic content, with respect to the violations prescribed at Points a and b, Clause 2, Clause 3, Clause 4, Point a, Clause 5 and Clause 6 of this Article.

Article 15. Imposition of penalties on tax evasion

1. Tax evasion includes:

a) Using illegal documents or materials, or those inconsistent with the actual transactions, for tax declaration; arbitrarily erasing or altering documents resulting in an underpayment of tax payable or an increase in tax amounts exempted, reduced, refunded, or not collected;

b) Falsely declaring goods codes, tax rates, or tax levels for items for which the Ministry of Finance or customs authorities have provided guidance on goods codes, tax rates, and tax levels according to regulations;

c) Violating Points b, c, and d, Clause 3, Article 10 of this Decree where the violating individuals or organizations fail to fully pay the tax payable as prescribed before the time of drawing up the written record of violation, or before the time of issuing the decision on the imposition of penalties on administrative violations in case where the agencies conducting criminal proceedings transfer the violation dossiers for administrative penalty imposition in accordance with Clause 1, Article 63 of the Law No. 15/2012/QH13 on Handling of Administrative Violations, amended and supplemented under Point d, Clause 31, Article 1 of Law No. 67/2020/QH14 and Clause 13, Article 1 of Law No. 88/2025/QH15;

d) Carrying out export procedures but failing to export processed products; products manufactured for export; or products exported abroad by export processing enterprises;

dd) Falsely declaring compared to the reality of exported goods regarding the quantity of processed products; products manufactured for export; products exported abroad by export processing enterprises; or re-exported goods;

e) Failing to declare domestically purchased raw materials and supplies subject to export tax that constitute exported processed products; falsely declaring the value of exported raw materials, supplies, and parts that constitute processed products, which increases the tax amount exempted for the processed products upon re-importation into Vietnam;

g) Using non-taxable items, tax-exempt goods, or goods managed under tariff quotas for improper purposes without declaring the change in use purpose to the customs authorities;

h) Falsely declaring the quantity, names of goods, quality, or value of goods imported from non-tariff zones into the domestic market;

i) Failing to record in accounting books the revenues and expenditures related to the determination of the tax payable;

k) Selling duty-free goods to improper subjects, or in quantities or conditions inconsistent with the law regulations;

l) Colluding with consignors to import goods for the purpose of tax evasion.

2. Taxpayers committing the violations prescribed in Clause 1 of this Article that are not serious enough to be examined for penal liability shall be subject to the following fines:

a) A fine equal to 1 time the evaded tax amount in cases without aggravating circumstances;

b) In cases with aggravating circumstances, the fine shall be increased by 0.2 times for each aggravating circumstance but shall not exceed 3 times the evaded tax amount.

3. Application of remedial measures:

Forcible disgorgement of the evaded tax amount in case of committing the violation prescribed at this Article.

4. This Article is not applicable to the violations prescribed in Articles 16, 17, 18, 19, 20, 21, 22 and 23 of this Decree.

5. The violation prescribed at Point b, Clause 1 of this Article applies in case where the violating individuals or organizations have been guided by the Ministry of Finance or customs authorities regarding the goods codes, tax rates, and tax levels for goods sharing the same names, goods codes, tax rates, and tax levels as the violating goods in one of the following forms:

a) The Ministry of Finance issues a written guidance on goods codes, tax rates, and tax levels;

b) The competent customs authorities have notified the results of analysis and classification, or issued a written advance ruling on goods codes, tax rates, and tax levels;

c) The competent customs authorities have determined the goods codes, tax rates, and tax levels for the goods and issued decisions on tax assessment or decisions on the imposition of penalties on administrative violations for falsely declaring the goods codes, tax rates, and tax levels of such goods.

Article 16. Violations of regulations on exporting, importing, or transporting into Vietnam goods banned from export or import, or suspended from export or import

1. The following penalties shall be imposed on exporting, importing, or transporting into Vietnam goods banned from export or import, unless otherwise prescribed in Clause 3 and Clause 4 of this Article:

a) A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed in case where the material evidence of the violation has a value of less than VND 20,000,000;

b) A fine of between VND 20,000,000 and VND 30,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 20,000,000 and less than VND 50,000,000;

c) A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 50,000,000 and less than VND 70,000,000;

d) A fine of between VND 50,000,000 and VND 70,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 70,000,000 and less than VND 100,000,000;

dd) A fine of between VND 70,000,000 and VND 100,000,000 shall be imposed in case where the material evidence of the violation has a value of VND 100,000,000 or more, but the violation is not serious enough to be examined for penal liability.

2. The following penalties shall be imposed on exporting, importing, or transporting into Vietnam goods suspended from export or import, unless otherwise prescribed in Clause 3 and Clause 4 of this Article:

a) A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed in case where the material evidence of the violation has a value of less than VND 20,000,000;

b) A fine of between VND 10,000,000 and VND 30,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 20,000,000 and less than VND 50,000,000;

c) A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 50,000,000 and less than VND 70,000,000;

d) A fine of between VND 50,000,000 and VND 70,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 70,000,000 and less than VND 100,000,000;

dd) A fine of between VND 70,000,000 and VND 80,000,000 shall be imposed in case where the material evidence of the violation has a value of VND 100,000,000 or more, but the violation is not serious enough to be examined for penal liability.

3. Illegally bringing into or out of the territory of the Socialist Republic of Vietnam drugs, weapons, or firecrackers of all kinds on the list of goods banned from export or import, or suspended from export or import shall be penalized in accordance with the Government's Decree No. 282/2025/ND-CP dated October 30, 2025 prescribing penalties for administrative violations of regulations on security, order, and social safety; prevention and combat of social vices; and prevention and combat of domestic violence.

4. Transporting ivory or rhino horns that are banned from export or import shall be penalized for "Illegally transporting forest products" as prescribed in Article 25 of the Government's Decree No. 146/2026/ND-CP dated May 06, 2026 prescribing penalties for administrative violations of regulations on forestry; exporting or importing ivory or rhino horns that are banned from export or import shall be penalized for "Illegally storing, purchasing, selling, exporting, importing, or processing forest products" as prescribed in Article 26 of Decree No. 146/2026/ND-CP.

5. Additional penalties:

Confiscation of material evidence of the administrative violations prescribed in Clause 1 and Clause 2 of this Article, unless such material evidence is subject to the remedial measures prescribed at Point a and Point b, Clause 6 of this Article.

6. Application of remedial measures:

a) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export, of imported goods or articles harmful to human health, livestock, plants, or the environment, which constitute material evidence of the administrative violations prescribed in this Article, within the time limit for execution of the decision on the imposition of penalties;

b) Forcible destruction of cultural products with toxic content; cultural products banned from dissemination or circulation, or subject to decisions on the suspension of dissemination or circulation; publications banned from dissemination or circulation in Vietnam; exported goods harmful to human health, domestic animals, crops, or the environment, which constitute material evidence of the violations prescribed in this Article;

c) Forcible disgorgement of a monetary amount equivalent to the value of material evidence of the violations prescribed in this Article which has been consumed, dispersed, or destroyed in contravention of the law regulations.

Article 17. Export, import, temporary import for re-export, transit, or merchanting trade of goods containing images or content that improperly reflects national sovereignty, or containing other content that affects the security, politics, economy, society, or diplomatic relations of Vietnam

1. The following penalties shall be imposed on exporting or importing goods containing images or content that improperly reflects national sovereignty, or goods containing other content that affects the security, politics, economy, society, or diplomatic relations of Vietnam:

a) A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed in case where the material evidence of the violation has a quantity of less than 20 products;

b) A fine of between VND 20,000,000 and VND 30,000,000 shall be imposed in case where the material evidence of the violation has a quantity of between 20 and less than 50 products;

c) A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed in case where the material evidence of the violation has a quantity of between 50 and less than 70 products;

d) A fine of between VND 50,000,000 and VND 70,000,000 shall be imposed in case where the material evidence of the violation has a quantity of between 70 and less than 100 products;

dd) A fine of between VND 70,000,000 and VND 100,000,000 shall be imposed in case where the material evidence of the violation has a quantity of 100 products or more.

2. Additional penalties:

Confiscation of goods containing images or content that improperly reflects national sovereignty, or containing other content that affects the security, politics, economy, society, or diplomatic relations of Vietnam, which constitute material evidence of the administrative violation prescribed in Clause 1 of this Article.

3. Application of remedial measures:

Forcible disgorgement of a monetary amount equivalent to the value of material evidence of the violations prescribed in this Article which has been consumed, dispersed, or destroyed in contravention of the law regulations.

Article 18. Export, import, temporary import for re-export, transit, or merchanting trade of goods falsely bearing Vietnamese origin

1. The following penalties shall be imposed on exporting, importing, temporarily importing for re-export, transiting, or conducting merchanting trade of goods falsely bearing Vietnamese origin:

a) A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed in case where the material evidence of the violation has a value of less than VND 30,000,000;

b) A fine of between VND 20,000,000 and VND 30,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 30,000,000 and less than VND 50,000,000;

c) A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 50,000,000 and less than VND 70,000,000;

d) A fine of between VND 50,000,000 and VND 70,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 70,000,000 and less than VND 100,000,000;

dd) A fine of between VND 70,000,000 and VND 100,000,000 shall be imposed in case where the material evidence of the violation has a value of VND 100,000,000 or more.

2. Additional penalties:

Confiscation of material evidence of the administrative violations prescribed in this Article, unless such material evidence is subject to the remedial measures prescribed at Point a, Clause 3 of this Article.

3. Remedial measures:

a) Forcible destruction of goods or articles harmful to human health, domestic animals, crops, or the environment, or cultural products with toxic content which constitute material evidence of the violations prescribed in this Article;

b) Forcible disgorgement of a monetary amount equivalent to the value of material evidence which has been consumed, dispersed, or destroyed in contravention of the law regulations in respect of the violation prescribed in this Article.

Article 19. Violations of regulations on export or import goods subject to quotas, licenses, conditions, technical standards, or technical regulations

1. Violations of regulations on export or import goods subject to conditions, technical standards, or technical regulations include:

a) Exporting or importing goods that fail to satisfy conditions, technical standards, or technical regulations;

b) Exporting or importing goods subject to specialized inspection without having a notice of specialized inspection results in accordance with the law regulations.

2. Importing goods without documents certifying the origin of goods which, according to regulations, must have documents certifying the origin of goods to determine that such goods do not originate from countries posing risks of harm to social safety, public health, or environmental sanitation that require control.

3. The below penalties shall be imposed on the violations prescribed in Clause 1 and Clause 2 of this Article:

a) A fine of between VND 2,000,000 and VND 5,000,000 shall be imposed in case where the material evidence of the violation has a value of less than VND 20,000,000;

b) A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 20,000,000 and less than VND 30,000,000;

c) A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 30,000,000 and less than VND 50,000,000;

d) A fine of between VND 20,000,000 and VND 30,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 50,000,000 and less than VND 100,000,000;

dd) A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed in case where the material evidence of the violation has a value of VND 100,000,000 or more, but the violation is not serious enough to be examined for penal liability.

4. The following penalties shall be imposed on exporting or importing goods which, according to regulations, must be subject to quotas, export licenses, or import licenses, without having such quotas, export licenses, or import licenses:

a) A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed in case where the material evidence of the violation has a value of less than VND 20,000,000;

b) A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 20,000,000 and less than VND 50,000,000;

c) A fine of between VND 20,000,000 and VND 30,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 50,000,000 and less than VND 70,000,000;

d) A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed in case where the material evidence of the violation has a value of between VND 70,000,000 and less than VND 100,000,000;

dd) A fine of between VND 50,000,000 and VND 70,000,000 shall be imposed in case where the material evidence of the violation has a value of VND 100,000,000 or more, but the violation is not serious enough to be examined for penal liability.

5. A fine equal to twice the applicable fine prescribed in this Article shall be imposed in case where the customs declarant submits the customs dossier after 30 days from the date on which the goods arrive at the border gate.

6. Application of remedial measures:

a) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export, of imported goods which constitute material evidence of the administrative violations prescribed in this Article within 30 days from the date the decision on the imposition of penalties is received; unless the imported goods have been permitted by the competent authority within the time limit prescribed at this Point;

b) Forcible disgorgement of a monetary amount equivalent to the value of material evidence which has been consumed, dispersed, or destroyed in contravention of the law regulations in respect of the violation prescribed in this Article.

7. The licenses, conditions, technical standards, and technical regulations mentioned in this Article are those prescribed in the Law No. 05/2017/QH14 on Foreign Trade Management and other legal documents prescribing licenses, conditions, technical standards, and technical regulations for exported and imported goods; and conditions on business entities that traders must satisfy while carrying out export and import activities.

Article 20. Violations of regulations on export or import goods on the lists of those requiring designated exporting and importing traders

1. A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed on exporting or importing goods on the lists of those requiring designated exporting and importing traders without a written designation from the competent authorities according to regulations.

2. Application of remedial measures:

a) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export, of imported goods which constitute material evidence of the administrative violations prescribed in this Article within 30 days from the date the decision on the imposition of penalties is received; unless the competent authority already issued a written designation to import such goods within the time limit prescribed at this Point;

b) Forcible disgorgement of a monetary amount equivalent to the value of material evidence which has been consumed, dispersed, or destroyed in contravention of the law regulations in respect of the violation prescribed in this Article.

Article 21. Violations of regulations on temporary import for re-export, and temporary export for re-import of goods

1. A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed for one of the following violations:

a) Temporarily importing for re-export goods (except for goods temporarily imported for re-export for commercial purposes) that require temporary import for re-export licenses without having such licenses;

b) Temporarily exporting for re-import goods that require temporary export for re-import licenses without having such licenses, unless otherwise prescribed at Point b, Clause 2 of this Article.

2. A fine of between VND 20,000,000 and VND 40,000,000 shall be imposed on one of the following violations:

a) Temporarily importing for re-export (except for goods temporarily imported for re-export for commercial purposes) goods banned from import or export, or suspended from import or export;

b) Temporarily exporting for re-import goods banned from export or import, or suspended from export or import without having temporary export for re-import licenses;

c) Temporarily importing for re-export for commercial purposes goods on the list of goods subject to conditional temporary import for re-export for commercial purposes without satisfying the conditions to do so.

3. A fine of between VND 40,000,000 and VND 80,000,000 shall be imposed on temporarily importing for re-export for commercial purposes goods that require licenses without having such licenses, unless otherwise prescribed in Clause 4 of this Article.

4. A fine of between VND 60,000,000 and VND 80,000,000 shall be imposed on the violation prescribed in Clause 3 of this Article where the material evidence of the violation includes goods banned from export or import, or suspended from export or import, or goods not yet permitted for circulation or use in Vietnam.

5. A fine of between VND 80,000,000 and VND 100,000,000 shall be imposed on temporarily importing for re-export for commercial purposes goods on the list of those banned or suspended from being temporarily imported for re-export for commercial purposes.

6. Additional penalties:

Confiscation of material evidence of the administrative violations prescribed in Clause 2 and Clause 4 of this Article, unless such material evidence is subject to the remedial measures prescribed at Point b and Point c, Clause 7 of this Article.

7. Application of remedial measures:

a) Forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export through the border gate of importation, of material evidence of the administrative violations prescribed at Point a, Clause 1, Clause 3 and Clause 5 of this Article within the time limit for execution of the decision on the imposition of penalties;

b) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export through the border gate of importation, of goods or articles harmful to human health, livestock, plants, or the environment that are material evidence of the violations prescribed in Clause 2, Clause 4 of this Article, within the time limit for execution of the decision on the imposition of penalties;

c) Forcible destruction of cultural products with toxic content; cultural products banned from dissemination or circulation, or subject to decisions on the suspension of dissemination or circulation; publications banned from dissemination or circulation in Vietnam, which constitute material evidence of the violations prescribed in this Article;

d) Forcible disgorgement of a monetary amount equivalent to the value of material evidence which has been consumed, dispersed, or destroyed in contravention of the law regulations in respect of the violation prescribed in this Article.

Article 22. Violations of regulations on transit and merchanting trade of goods

1. A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed on conducting merchanting trade of goods that require licenses without having licenses from the competent authorities, unless otherwise prescribed in Clause 2 of this Article.

2. A fine of between VND 30,000,000 and VND 40,000,000 shall be imposed for one of the following violations:

a) Transiting goods which, according to regulations, require licenses without having such licenses;

b) Conducting merchanting trade of goods on the list of those banned from export or import, or suspended from export or import, or goods not yet permitted for circulation or use in Vietnam without having licenses according to regulations.

3. A fine of between VND 50,000,000 and VND 80,000,000 shall be imposed on conducting merchanting trade of goods on the list of goods banned or suspended from merchanting trade.

4. Additional penalties:

Confiscation of material evidence of the administrative violations prescribed in Clause 2 and Clause 3 of this Article, unless such material evidence is subject to the remedial measures as prescribed at Point b and Point c, Clause 5 of this Article.

5. Application of remedial measures:

a) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export through the border gate of importation, of material evidence of the administrative violations prescribed in Clause 1 of this Article within the time limit for execution of the decision on the imposition of penalties, unless the material evidence is constituted by goods subject to the remedial measures prescribed at Point c, Clause 5 of this Article or transshipped goods have been permitted by the competent authority within the time limit for execution of the decision on the imposition of penalties;

b) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export through the border gate of importation, of goods or articles harmful to human health, domestic animals, crops, or the environment, which constitute material evidence of the violations prescribed in Clause 2, Clause 3 of this Article, within the time limit for execution of the decision on the imposition of penalties;

c) Forcible destruction of cultural products with toxic content; cultural products banned from dissemination or circulation, or subject to decisions on the suspension of dissemination or circulation; publications banned from dissemination or circulation in Vietnam, which constitute material evidence of the violations prescribed in this Article;

d) Forcible disgorgement of a monetary amount equivalent to the value of material evidence which has been consumed, dispersed, or destroyed in contravention of the law regulations in respect of the violation prescribed in this Article.

Article 23. Violations of regulations on labeling of imported goods

1. A fine of between VND 1,000,000 and VND 3,000,000 shall be imposed on importing goods with original labels but the details on the labels are illegible in accordance with the law regulations on goods labels, which the importing individuals or organizations cannot remedy.

2. The following penalties shall be imposed on importing goods with labels that falsely state the mandatory details on goods labels in accordance with the law regulations on goods labels for imported goods (unless otherwise prescribed in Article 18 of this Decree):

a) A fine of between VND 500,000 and VND 1,000,000 shall be imposed in case where the goods relating to the violation have a value of less than VND 5,000,000;

b) A fine of between VND 1,000,000 and VND 3,000,000 shall be imposed in case where the goods relating to the violation have a value of between VND 5,000,000 and less than VND 10,000,000;

c) A fine of between VND 3,000,000 and VND 7,000,000 shall be imposed in case where the goods relating to the violation have a value of between VND 10,000,000 and less than VND 20,000,000;

d) A fine of between VND 7,000,000 and VND 10,000,000 shall be imposed in case where the goods relating to the violation have a value of between VND 20,000,000 and less than VND 30,000,000;

dd) A fine of between VND 10,000,000 and VND 15,000,000 shall be imposed in case where the goods relating to the violation have a value of between VND 30,000,000 and less than VND 50,000,000;

e) A fine of between VND 15,000,000 and VND 20,000,000 shall be imposed in case where the goods relating to the violation have a value of between VND 50,000,000 and less than VND 70,000,000;

g) A fine of between VND 20,000,000 and VND 25,000,000 shall be imposed in case where the goods relating to the violation have a value of between VND 70,000,000 and less than VND 100,000,000;

h) A fine of between VND 25,000,000 and VND 30,000,000 shall be imposed in case where the goods relating to the violation have a value of VND 100,000,000 or more.

3. The following penalties shall be imposed on importing goods which, according to regulations, must have original labels without having such original labels of goods:

a) A fine of between VND 1,000,000 and VND 3,000,000 shall be imposed in case where the goods relating to the violation have a value of less than VND 5,000,000;

b) A fine of between VND 3,000,000 and VND 5,000,000 shall be imposed in case where the goods relating to the violation have a value of between VND 5,000,000 and less than VND 10,000,000;

c) A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed in case where the goods relating to the violation have a value of between VND 10,000,000 and less than VND 20,000,000;

d) A fine of between VND 10,000,000 and VND 15,000,000 shall be imposed in case where the goods relating to the violation have a value of between VND 20,000,000 and less than VND 30,000,000;

dd) A fine of between VND 15,000,000 and VND 25,000,000 shall be imposed in case where the goods relating to the violation have a value of between VND 30,000,000 and less than VND 50,000,000;

e) A fine of between VND 25,000,000 and VND 35,000,000 shall be imposed in case where the goods relating to the violation have a value of between VND 50,000,000 and less than VND 70,000,000;

g) A fine of between VND 35,000,000 and VND 50,000,000 shall be imposed in case where the goods relating to the violation have a value of between VND 70,000,000 and less than VND 100,000,000;

h) A fine of between VND 50,000,000 and VND 60,000,000 shall be imposed in case where the goods relating to the violation have a value of VND 100,000,000 or more.

4. Application of remedial measures:

a) Forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export, of material evidence of the administrative violations prescribed in this Article within the time limit for execution of the decision on the imposition of penalties;

b) Forcible disgorgement of a monetary amount equivalent to the value of material evidence which has been consumed, dispersed, or destroyed in contravention of the law regulations in respect of the violation prescribed in this Article.

Article 24. Violations of regulations on management of bonded warehouses, container freight stations, duty-free shops, locations for carrying out customs procedures, and gathering, inspecting, and supervising goods

1. A fine of between VND 1,000,000 and VND 2,000,000 shall be imposed for one of the following violations:

a) Transporting goods, machinery, or equipment from the domestic market into bonded warehouses for packing, sorting, or maintenance activities without notifying the customs authorities;

b) Providing services of reinforcing, dividing, or packing packages; co-packing goods, sorting grades of goods, maintaining goods, or taking goods samples in bonded warehouses without notifying the customs authorities for tracking and supervision;

c) Transferring the ownership of goods stored in bonded warehouses without notifying the customs authorities for management and tracking;

d) Failing to transport goods, raw materials, or supplies out of bonded warehouses, container freight stations, duty-free shops, or warehouses of duty-free business enterprises after the expiration of the retention period according to regulations.

2. A fine of between VND 2,000,000 and VND 5,000,000 shall be imposed for one of the following violations:

a) Transporting goods from one bonded warehouse to another without the written consent of the competent person of the customs authority managing the bonded warehouse;

b) Expanding, narrowing, or relocating duty-free shops, bonded warehouses, off-airport cargo terminals, container freight stations, or locations for carrying out customs procedures, gathering, inspecting, and supervising goods without the permission of the customs authorities;

c) Providing unauthorized services in bonded warehouses or container freight stations;

d) Failing to implement the reporting regime for bonded warehouses or container freight stations within the prescribed time limit.

3. A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed for one of the following violations:

a) Transporting into bonded warehouses goods that are not allowed to be stored in bonded warehouses as prescribed by the law regulations;

b) Dispersing goods stored in bonded warehouses;

c) Destroying goods stored in bonded warehouses not in accordance with the law regulations.

4. Additional penalties:

a) Confiscation of material evidence of the administrative violation prescribed at Point b, Clause 3 of this Article;

b) Confiscation of goods banned from export or import, or suspended from export or import, which constitute material evidence of the administrative violation prescribed at Point a, Clause 3 of this Article; unless such material evidence is subject to the remedial measures prescribed at Point b and Point c, Clause 5 of this Article.

5. Application of remedial measures:

a) Forcible disgorgement of a monetary amount equivalent to the value of material evidence of the violation prescribed at Point a, Clause 3 of this Article which has been consumed, dispersed, or destroyed in contravention of the law regulations;

b) Forcible bringing out of the territory of the Socialist Republic of Vietnam of material evidence of the administrative violation prescribed at Point a, Clause 3 of this Article within the time limit for execution of the decision on the imposition of penalties, unless the material evidence is subject to the remedial measures prescribed at Point c, Clause 5 of this Article;

c) Forcible destruction of cultural products with toxic content; cultural products banned from dissemination or circulation, or subject to decisions on the suspension of dissemination or circulation; publications banned from dissemination or circulation in Vietnam, which constitute material evidence of the violations prescribed at Point a, Clause 3 of this Article;

d) Forcible removal of violating elements from the labels of the goods which constitute material evidence of the administrative violation prescribed at Point a, Clause 3 of this Article before such goods are brought out of the territory of the Socialist Republic of Vietnam in case where such goods falsely bear Vietnamese origin.

Article 25. Violations of regulations on management of exported and imported goods at ports, warehouses, yards, locations for carrying out customs procedures, gathering, inspecting, and supervising goods

1. A fine of between VND 1,000,000 and VND 3,000,000 shall be imposed on one of the following violations:

a) Failing to notify within the prescribed time limit the situation of backlogged goods at ports, warehouses, or yards within customs operation areas;

b) Failing to arrange goods in port, warehouse, or yard areas in accordance with the supervision and management requests of the customs authorities.

2. A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed for one of the following violations:

a) Failing to fully implement the regime of managing, detailing, and archiving documents, books, and data of goods transported into or out of port, warehouse, or yard areas in accordance with the law regulations, and present or provide them to the customs authorities upon request;

b) Failing to provide information and coordinate with the customs authorities in tracking, inspecting, and supervising goods moving into, out of, or stored at port, warehouse, or yard areas, locations for carrying out customs procedures, gathering, inspecting, and supervising goods.

3. A fine of between VND 40,000,000 and VND 60,000,000 shall be imposed on allowing goods to be transported out of port, warehouse, or yard areas without having received information that the goods are eligible to pass through the supervision areas, or having received information to suspend the movement of goods through the customs supervision areas.

Article 26. Violations of regulations related to the coercive enforcement of administrative decisions

1. A fine of between VND 1,000,000 and VND 5,000,000 shall be imposed on deliberately failing to execute the coercive enforcement decision by deducting a portion of the salary or income of the enforced individual in accordance with the enforcement decision of the customs authorities.

2. A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed in cases of failing to transfer money of the individuals or organizations enforced to execute the decisions on imposition of penalties on administrative violations of customs regulations by the competent persons, unless otherwise prescribed in Clause 3 of this Article.

3. A fine corresponding to the amount not transferred to the state budget account shall be imposed on credit institutions, foreign bank branches, payment service providers, or intermediary payment service providers that fail to fulfill the responsibility of transferring money from the taxpayers' accounts to the state budget account for the tax debts payable by the taxpayers upon the request of the tax administration authorities, unless the taxpayers' accounts have no balance or the entire balance of the taxpayers' accounts has been transferred to the state budget account but is still insufficient to cover the tax debts payable by the taxpayers.

4. A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed on one of the following violations:

a) Failing to provide or inaccurately providing information, documents, materials, or transaction contents through the taxpayers' accounts opened at credit institutions related to exported goods, imported goods, or transport vehicles upon exit or entry when requested by the customs authorities in accordance with the law regulations;

b) Colluding with taxpayers or covering up their tax evasion; failing to execute administrative decisions on tax enforcement related to customs.

Chapter III

COMPETENCE TO IMPOSE PENALTIES AND CERTAIN PROCEDURES FOR IMPOSING PENALTIES ON ADMINISTRATIVE VIOLATIONS OF CUSTOMS REGULATIONS

Article 27. Application of measures to prevent administrative violations and ensure the imposition of penalties on them

1. The measures to prevent administrative violations and ensure the imposition of penalties on them shall be applied in accordance with Part Four of the Law No. 15/2012/QH13 on Handling of Administrative Violations, which is amended and supplemented under Law No. 67/2020/QH14 and Law No. 88/2025/QH15, as well as this Decree.

2. If a shipment contains both goods that are material evidence of administrative violations and goods that are not, only the goods that are material evidence of the violations shall be temporarily seized.

3. For material evidence being cash in foreign currencies or cash in Vietnamese Dong of a person upon exit or entry using a passport, a document valid in lieu of a passport issued by a competent authority of Vietnam or a foreign country, or a laissez-passer, only the amount of cash in foreign currencies or Vietnamese Dong that exceeds the amount not subject to customs declaration as prescribed by the law regulations shall be temporarily seized.

Article 28. Competence to draw up written records of administrative violations

1. Persons who have the competence to draw up written records of administrative violations include those who have the competence to impose penalties prescribed in Article 29, Article 30, Article 31, Article 32, and Article 33 of this Decree while on official duty.

2. Members of the People's Army and civil servants of the authorities prescribed in Articles 29, 30, 31, 32, 33 of this Decree while performing their official duties and tasks.

3. For administrative violations of customs regulations occurring on aircraft, seagoing ships, inland waterway vessels, or trains, the persons who have the competence to draw up written records of administrative violations, or the flight captains, ship captains, or train chiefs, or persons assigned by such flight captains, ship captains, or train chiefs shall draw up written records of administrative violations and transfer them to the persons who have the competence to impose penalties on administrative violations prescribed in Article 29, Article 30, Article 31, Article 32, and Article 33 of this Decree within 03 working days from the date of coming ashore or the date the aircraft, seagoing ships, inland waterway vessels, or trains arrive at the airports, ports, or stations.

Article 29. Competence of Chairpersons of People’s Committees at all levels to impose penalties

1. Chairpersons of commune-level People's Committees shall be vested with the right to impose:

a) Impose warnings;

b) Impose fines of up to VND 50,000,000 on individuals and VND 100,000,000 on organizations;

c) Confiscate material evidence of the administrative violations;

d) Apply the remedial measures prescribed at Points a, b, c, d, dd, e, i, and k, Clause 5, Article 6 of this Decree.

2. Chairpersons of provincial-level People's Committees shall be vested with the right to impose:

a) Impose warnings;

b) Impose fines of up to VND 100,000,000 on individuals; impose fines of up to VND 200,000,000 on organizations;

c) Confiscate material evidence of the administrative violations;

d) Apply the remedial measures prescribed at Points a, b, c, d, dd, e, i, and k, Clause 5, Article 6 of this Decree.

Article 30. Competence of customs authorities to impose penalties on administrative violations

Heads of border-gate/non-border-gate Customs Teams, Heads of Clearance Teams, Heads of Customs Dossier Review and Post-Clearance Audit Teams, Heads of Regional Customs Branches, Heads of Anti-Smuggling Investigation Branches, Heads of Post-Clearance Audit Branches, and the Director of the Department of Vietnam Customs shall have the competence to impose penalties for false declarations resulting in an underpayment of tax payable or an increase in tax amounts exempted, reduced, refunded, or not collected; tax evasion; or violations by commercial banks in failing to fulfill the responsibility of transferring money from the taxpayers' accounts to the state budget account for the tax debts payable by the taxpayers upon the request of the tax administration authorities as prescribed in Clause 3, Article 44 of Law No. 108/2025/QH15 on Tax Administration.

For other administrative violations, the competence of customs authorities to impose penalties is prescribed as follows:

1. Customs officers on official duty shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 5,000,000 on individuals; impose fines of up to VND 10,000,000 on organizations;

c) Confiscate material evidence of the administrative violations, the value of which shall not exceed twice the fine prescribed at Point b of this Clause.

2. Heads of border-gate/non-border-gate Customs Teams, Heads of Customs Dossier Review and Post-Clearance Audit Teams, Heads of Clearance Teams, Heads of Customs Control Teams under Regional Customs Branches, Heads of Anti-Smuggling Control Teams under Anti-Smuggling Investigation Branches; Heads of Regional Post-Clearance Audit Teams under Post-Clearance Audit Branches shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 30,000,000 on individuals; impose fines of up to VND 60,000,000 on organizations;

c) Confiscate material evidence of the administrative violations, the value of which shall not exceed twice the fine prescribed at Point b of this Clause;

d) Apply the remedial measures prescribed in Clause 5, Article 6 of this Decree.

3. Heads of Anti-Smuggling Investigation Branches, Heads of Post-Clearance Audit Branches, Heads of Regional Customs Branches shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 50,000,000 on individuals; impose fines of up to VND 100,000,000 on organizations;

c) Confiscate material evidence of the administrative violations;

d) Apply the remedial measures prescribed in Clause 5, Article 6 of this Decree.

4. The Director of the Department of Vietnam Customs shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 100,000,000 on individuals; impose fines of up to VND 200,000,000 on organizations;

c) Confiscate material evidence of the administrative violations;

d) Apply the remedial measures prescribed in Clause 5, Article 6 of this Decree.

Article 31. Competence of the Vietnam Border Guard to impose penalties

1. Border guard soldiers on official duty shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 5,000,000 on individuals; impose fines of up to VND 10,000,000 on organizations;

c) Confiscate material evidence of the administrative violations, the value of which shall not exceed twice the fine prescribed at Point b of this Clause.

2. Station chiefs or Team commanders of those prescribed in Clause 1 of this Article shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 10,000,000 on individuals; impose fines of up to VND 20,000,000 on organizations;

c) Confiscate material evidence of the administrative violations, the value of which shall not exceed twice the fine prescribed at Point b of this Clause;

d) Apply the remedial measures prescribed at Point dd, Clause 1, Article 28 of the Law on Handling of Administrative Violations.

3. Heads of the task force teams for counter-narcotics and crime suppression under the task force regiments for counter-narcotics and crime suppression shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 15,000,000 on individuals; impose fines of up to VND 30,000,000 on organizations;

c) Confiscate material evidence of the administrative violations, the value of which shall not exceed twice the fine prescribed at Point b of this Clause;

d) Apply the remedial measures prescribed at Point dd, Clause 1, Article 28 of the Law on Handling of Administrative Violations.

4. Chiefs of Border Guard stations, Captains of Border Guard squadrons and Commanders of Border Guard Command Committees at seaports shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 30,000,000 on individuals; impose fines of up to VND 60,000,000 on organizations;

c) Confiscate material evidence of the administrative violations, the value of which shall not exceed twice the fine prescribed at Point b of this Clause;

d) Apply the remedial measures prescribed at Points a, dd and e, Clause 5, Article 6 of this Decree.

5. Heads of the task force regiments for counter-narcotics and crime suppression under the Border Guard High Command’s Department of Drug Control and Crime Prevention shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 50,000,000 on individuals; impose fines of up to VND 100,000,000 on organizations;

c) Confiscate material evidence of the administrative violations;

d) Apply the remedial measures prescribed at Points a, dd and e, Clause 5, Article 6 of this Decree.

6. Commanders of Border Guard Command Committees; Chiefs of Border Guard fleets and the Director of the Department of Drug Control and Crime Prevention under the Border Guard High Command shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 100,000,000 on individuals; impose fines of up to VND 200,000,000 on organizations;

c) Confiscate material evidence of the administrative violations;

d) Apply the remedial measures prescribed at Points a, dd and e, Clause 5, Article 6 of this Decree.

Article 32. Competence of the Vietnam Coast Guard to impose penalties

1. Coast Guard officers on official duty shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 5,000,000 on individuals; impose fines of up to VND 10,000,000 on organizations;

c) Confiscate material evidence of the administrative violations, the value of which shall not exceed twice the fine prescribed at Point b of this Clause.

2. Heads of Coast Guard professional teams shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 10,000,000 on individuals; impose fines of up to VND 20,000,000 on organizations;

c) Confiscate material evidence of the administrative violations, the value of which shall not exceed twice the fine prescribed at Point b of this Clause.

3. Heads of professional operation squads of the Vietnam Coast Guard and Heads of Coast Guard stations shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 20,000,000 on individuals; impose fines of up to VND 40,000,000 on organizations;

c) Confiscate material evidence of the administrative violations, the value of which shall not exceed twice the fine prescribed at Point b of this Clause;

d) Apply the remedial measures prescribed at Point dd, Clause 1, Article 28 of the Law on Handling of Administrative Violations.

4. Captains of Coast Guard squadrons shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 30,000,000 on individuals; impose fines of up to VND 60,000,000 on organizations;

c) Confiscate material evidence of the administrative violations, the value of which shall not exceed twice the fine prescribed at Point b of this Clause;

d) Apply the remedial measures prescribed at Points a, dd and e, Clause 5, Article 6 of this Decree.

5. Chiefs of coast guard fleets; Heads of reconnaissance teams, and Heads of drug-related crime prevention and combat task force regiments of the Vietnam Coast Guard Command shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 50,000,000 on individuals; impose fines of up to VND 100,000,000 on organizations;

c) Confiscate material evidence of the administrative violations;

d) Apply the remedial measures prescribed at Points a, dd and e, Clause 5, Article 6 of this Decree.

6. Regional Coast Guard commanders, and the Director of the Department of Operations and Law Enforcement of the Vietnam Coast Guard Command shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 80,000,000 on individuals; impose fines of up to VND 160,000,000 on organizations;

c) Confiscate material evidence of the administrative violations;

d) Apply the remedial measures prescribed at Points a, dd and e, Clause 5, Article 6 of this Decree.

7. The Vietnam Coast Guard Commander shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 100,000,000 on individuals; impose fines of up to VND 200,000,000 on organizations;

c) Confiscate material evidence of the administrative violations;

d) Apply the remedial measures prescribed at Points a, dd and e, Clause 5, Article 6 of this Decree.

Article 33. Competence of the People’s Public Security Forces to impose penalties

1. People's Public Security officers while performing official duties shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 10,000,000 on individuals; impose fines of up to VND 20,000,000 on organizations;

c) Confiscate material evidence of the administrative violations, the value of which shall not exceed twice the fine prescribed at Point b of this Clause.

2. Heads of Police Stations at international airport border gates, and Heads of Immigration Management Divisions under provincial-level Police Departments shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 80,000,000 on individuals; impose fines of up to VND 160,000,000 on organizations;

c) Confiscate material evidence of the administrative violations;

d) Apply the remedial measures prescribed at Points a, dd and e, Clause 5, Article 6 of this Decree.

3. Directors of provincial-level Police Departments shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 100,000,000 on individuals; impose fines of up to VND 200,000,000 on organizations;

c) Confiscate material evidence of the administrative violations;

d) Apply the remedial measures prescribed at Points a, dd and e, Clause 5, Article 6 of this Decree.

4. The Director of the Police Department for Investigation of Crimes on Corruption, Economy and Smuggling; and the Director of the Immigration Department shall have the right to:

a) Impose warnings;

b) Impose fines of up to VND 100,000,000 on individuals; impose fines of up to VND 200,000,000 on organizations;

c) Confiscate material evidence of the administrative violations;

d) Apply the remedial measures prescribed at Points a, dd and e, Clause 5, Article 6 of this Decree.

Article 34. Principles for determining and delimitating the competence to impose penalties on administrative violations and to apply remedial measures

1. In case where an administrative violation case involves multiple violations, the competence to impose penalties on administrative violations shall be determined on the following principles:

a) If the penalty, fine, value of the confiscated material evidence of the administrative violation, or remedial measure prescribed for one of the violations exceeds the competence of the penalty imposer, such person must transfer the violation case to the competent level for penalty imposition.

In case where it exceeds the penalty-imposing competence of the Head of the Regional Customs Branch, the Head of the Regional Customs Branch shall transfer the violation case to the Chairperson of the provincial-level People's Committee of the locality where the violation occurs to issue the decision to impose the penalty.

In case where it exceeds the penalty-imposing competence of the Head of the Anti-Smuggling Investigation Branch, or the Head of the Post-Clearance Audit Branch under the Department of Vietnam Customs, these persons shall transfer the violation case to the Director of the Department of Vietnam Customs to issue the decision on penalty imposition;

b) If multiple persons across different sectors have competence to impose penalties on the same administrative violation, the competence of the Chairperson of the People’s Committee at the competent level in the locality where the violation is committed shall prevail.

2. For any violation of law regulations on customs occurring within customs areas, the customs authorities assigned to manage such areas shall be responsible for imposing penalties in accordance with their competence prescribed in this Decree; in case where they are detected by the Head of the Anti-Smuggling Investigation Branch, or the Head of the post-clearance audit Branch under the Department of Vietnam Customs, the penalties shall be imposed according to their competence.

For administrative violation cases jointly arrested, investigated, and verified by the Anti-Smuggling Investigation Branch and the Regional Customs Branch, if it is impossible to determine which agency or unit handles it first, the Anti-Smuggling Investigation Branch or the Regional Customs Branch shall impose penalties according to their competence.

3. The persons who have the competence to impose penalties of the customs authorities shall have the competence to impose penalties on administrative violations and apply remedial measures on administrative violations prescribed in this Decree in accordance with the competence prescribed in Article 30 of this Decree, within the functions, tasks and powers vested to them.

4. Chairpersons of People’s Committees at all levels shall have the competence to impose penalties on administrative violations and apply remedial measures for administrative violations prescribed in Articles 8, 9, 11, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25 of this Decree in accordance with the competence prescribed in Article 29 of this Decree and within the functions, tasks and powers vested to them.

5. In locations along national borders where there are no customs authorities, the competent penalty imposers of the Border Guard stationed in such areas shall have the competence to impose fines and additional penalties as well as apply remedial measures for administrative violations of customs regulations prescribed in Article 14 of this Decree in accordance with the competence prescribed in Article 31 of this Decree, and within the scope and areas of management, consistent with the functions, tasks, powers, and areas assigned to them.

6. In locations in the sea areas of Vietnam where there are no customs authorities, the competent penalty imposers of the Vietnam Coast Guard stationed in such areas shall have the competence to impose fines and additional penalties as well as apply remedial measures for administrative violations of customs regulations prescribed in Article 14 of this Decree in accordance with the competence prescribed in Article 32 of this Decree, and within the functions, tasks, powers, and sea areas assigned to them.

7. The People’s Public Security Forces shall have the competence to impose fines and additional penalties as well as apply remedial measures for administrative violations of customs regulations prescribed in Article 14 of this Decree in accordance with the competence prescribed in Article 33 of this Decree and within the functions, tasks and powers vested to them.

Article 35. Procedures for imposing penalties and enforcing decisions on imposition of penalties

1. The procedures for imposing penalties and enforcing decisions on the imposition of penalties on administrative violations of customs regulations shall comply with the regulations in Chapter III, Part Two of the Law No. 15/2012/QH13 on Handling of Administrative Violations and Clauses 29 thru 45, Article 1 of Law No. 67/2020/QH14 and Law No. 88/2025/QH15; Law No. 108/2025/QH15 on Tax Administration and documents detailing a number of articles and measures for organizing and guiding the implementation of Law No. 108/2025/QH15 on Tax Administration.

2. Upon the expiration of a period of 30 days from the date of expiration of the time limit for execution of the decision on the imposition of penalties or the decision on the application of remedial measures, if the remedial measures prescribed at Point a, Point b, and Point dd, Clause 5, Article 6 of this Decree stated in the decision on the imposition of penalties on the violations prescribed in Clause 7, Article 8; Point a, Clause 9, Article 12; Point d, Clause 8, Article 13; Point b and Point c, Clause 8, Article 14; Point a, Clause 6, Article 16; Point a, Clause 6, Article 19; Point a, Clause 2, Article 20; Point a and Point b, Clause 7, Article 21; Point a and Point b, Clause 5, Article 22; Point a, Clause 4, Article 23; Point b, Clause 5, Article 24 of this Decree have not been implemented, the person with competence prescribed in Article 29; Clause 2, Clause 3, and Clause 4, Article 30; Clause 2, Clause 3, Clause 4, Clause 5, and Clause 6, Article 31; Clause 3, Clause 4, Clause 5, Clause 6, and Clause 7, Article 32; Clause 2, Clause 3, and Clause 4, Article 33 of this Decree shall apply the following additional penalty or remedial measure:

a) Forcible destruction of goods or articles harmful to human health, domestic animals, crops, or the environment, or cultural products with toxic content which constitute material evidence of the violations. The written record of destruction of material evidence of the administrative violation shall be made using Form MBB21 in the Appendix to Decree No. 118/2021/ND-CP providing several forms for imposition of penalties on administrative violations;

b) Confiscation for other types of material evidence not prescribed at Point a of this Clause. The written record of confiscation of material evidence of the administrative violation shall be made using Form MBB20 in the Appendix to Decree No. 118/2021/ND-CP providing several forms for imposition of penalties on administrative violations.

3. When the remedial measures prescribed at Point a, Point b, and Point dd, Clause 5, Article 6 of this Decree are applied, the decisions on imposition of penalties on administrative violations or the decisions on application of remedial measures must clearly state that the measure of confiscation or forcible destruction prescribed in Clause 2 of this Article is also applied.

4. In case where the time limit as prescribed in Clause 2 of this Article has not expired but the violating organization or individual submits a written request to the customs authority for application of the remedial measure of forcible destruction of goods or articles harmful to human health, domestic animals, crops, and the environment, or cultural products with toxic content which constitute material evidence of the administrative violation; or confiscation of other types of material evidence due to the inability to implement the remedial measures prescribed at Point a, Point b, and Point dd, Clause 5, Article 6 of this Decree, the person with competence prescribed in Article 29; Clause 2, Clause 3, and Clause 4, Article 30; Clause 2, Clause 3, Clause 4, Clause 5, and Clause 6, Article 31; Clause 3, Clause 4, Clause 5, Clause 6, and Clause 7, Article 32; Clause 2, Clause 3, and Clause 4, Article 33 of this Decree shall consider and make a decision.

Article 36. Enforcement of remedial measures

1. When individuals or organizations implement the remedial measure of forcible bringing out of the territory of the Socialist Republic of Vietnam or forcible re-export of material evidence of the administrative violations, the customs authorities shall closely supervise the transportation of the violating goods from the storage locations to the border gates of re-export.

The supervision results must be confirmed in writing or by other electronic means by the border-gate customs offices and sent back to the customs authorities that issued the decisions on the imposition of penalties on administrative violations within a time limit of 05 days from the date the material evidence of the violation is brought out of the territory of the Socialist Republic of Vietnam or re-exported, for archival purpose.

2. The remedial measure of forcible bringing out of the territory of the Socialist Republic of Vietnam, or forcible re-export through the border gate of importation, of material evidence of the administrative violations shall be implemented as follows:

a) In case where the material evidence of the administrative violation is being stored in the area of the border gate of importation, the customs authorities must closely supervise them to ensure that such material evidence and vehicles are removed through the border gate of importation. The supervision results shall be recorded in a written record to be filed in the customs dossier;

b) In case where the material evidence of the violation is no longer stored in the area of the border gate of importation, the customs authorities shall closely supervise them from the storage location of the material evidence and vehicles to the border gate of importation for re-export. The supervision results must be confirmed in writing or by other electronic means by the border-gate customs offices and sent back to the customs authorities that issued the decisions on the imposition of penalties on administrative violations within a time limit of 05 days from the date the material evidence of the violation is brought out of the territory of the Socialist Republic of Vietnam or re-exported, for archival purpose.

3. When individuals or organizations execute the measure of forcible transportation of goods in transit, port-transferred goods, merchanting trade goods, border-gate transferred goods, and goods temporarily imported for re-export through the prescribed border gates and routes, the customs authority at the border gate of departure shall be responsible for supervising the departing goods and coordinating with the customs authority at the border gate of destination or relevant authorities to ensure that the goods are transported through the correct routes and border gates according to regulations.

4. The individual or organization committing the administrative violation may implement the measure of forcible removal of packages and labels that have been altered due to violations by: stripping, destroying and restoring the packages and labels to their original conditions.

The individual or organization committing the administrative violation may implement the measure of forcible removal of violating elements on labels of the goods before such goods are brought out of the territory of the Socialist Republic of Vietnam by: erasing, stripping, or destroying such elements from the labels of the goods.

5. When implementing the measure of forcible destruction of goods or articles harmful to human health, domestic animals, crops, and the environment, or cultural products with toxic content, the individuals or organizations committing administrative violations shall, based on the nature and characteristics of the goods and articles and the requirements for environmental sanitation, conduct the destruction by: using chemicals, using mechanical measures, burning, burying, or other methods as prescribed by the law regulations. The customs authorities shall directly supervise the destruction or supervise it by other technical means (if any).

The individuals or organizations committing administrative violations that conduct the destruction of goods or articles must draw up written records of destruction according to the form issued together with Decree No. 118/2021/ND-CP.

The written records of destruction must be signed by the parties participating in the destruction and the representatives of the customs authorities supervising the destruction. After the destruction, the violating individuals or organizations must submit 01 written record of destruction and documents related to the destruction to the customs authorities that issued the decisions on the imposition of penalties on administrative violations within 05 days from the date of destruction.

6. The individual or organization committing the administrative violation shall implement the measure of forcible disgorgement of a monetary amount equivalent to the value of material evidence which has been consumed, dispersed, or destroyed in contravention of the law regulations by paying back the monetary amount written on the decision on imposition of penalties.

7. The individuals or organizations implementing the measure of forcible payment in full of the evaded tax amount and the underpaid tax amount; or forcible payment in full of the tax amount that has been improperly exempted, reduced, refunded, or not collected as stated in the tax assessment decisions by paying into the State Treasury's account and submitting 01 copy of the payment receipt (if paying in cash) to the customs authorities that issued the decisions on the imposition of penalties on administrative violations for tracking and archival purposes.

8. The individuals or organizations shall implement the measure of forcible adherence of the “VIETNAM DUTY NOT PAID” stamps according to regulations before displaying the goods for sale at duty-free shops or before delivering the goods to purchasers in case where the goods are dispatched directly from the duty-free goods warehouses to the purchasers. The position to which the “VIETNAM DUTY NOT PAID” stamps are adhered shall comply with the regulations of the Government on duty-free business.

Article 37. Imposition of penalties on administrative violations in the electronic environment

1. Drawing up electronic records of administrative violations

a) Electronic records of administrative violations drawn up and sent in satisfaction of the requirements for electronic transactions in the customs sector shall serve as the basis for the customs authorities to issue decisions on the imposition of penalties on administrative violations;

b) An electronic record of administrative violation must clearly state the time and location of drawing up the record; information about the person drawing up the record; information about the violating individual or organization; the digital signature of the person drawing up the record; the time and location of committing the violation; the administrative violation act; the right and time limit for the violator to provide an explanation regarding the administrative violation; and the agency receiving the explanation.

2. Issuance of decisions on imposition of penalties on administrative violations in the electronic environment

a) A decision on the imposition of a penalty on an administrative violation in the electronic environment is a decision drawn up, digitally signed, sent, received, archived, and managed by electronic means. The issuance of decisions on the imposition of penalties on administrative violations in the electronic environment must ensure that the entire contents and data of the decisions are archived safely and securely, and cannot be edited or altered after issuance. The customs authorities competent to impose penalties must notify the penalty imposition decisions through the electronic systems of the customs authorities or via text messages, emails, or other electronic applications. The electronic systems of the customs authorities must determine the time the violating individuals or organizations receive the penalty imposition decisions;

b) Decisions on the imposition of penalties on administrative violations issued in the electronic environment have the same legal validity as decisions issued in paper format, and serve as the basis for enforcing the penalty imposition decisions.

3. The customs authorities shall be responsible for developing information technology systems that meet the requirements for drawing up and sending electronic records of administrative violations and handling administrative violations in the electronic environment in accordance with the law regulations on handling of administrative violations. When the information technology systems meet the conditions for drawing up and sending electronic records of administrative violations for violations of customs regulations, the handling of administrative violations shall be carried out in the electronic environment in accordance with the law regulations on handling of administrative violations.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 38. Effect

1. This Decree takes effect on July 1, 2026.

2. From the effective date of this Decree, the Government’s Decree No. 128/2020/ND-CP dated October 19, 2020 on sanctioning of administrative violations in the customs field, and Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 amending and supplementing a number of articles of Decrees on sanctioning of administrative violations in the field of taxes and invoices; customs; insurance business and lottery business; management and use of public property; thrift practice and waste combat; national reserve; state treasury; accounting, independent audit, cease to be effective.

Article 39. Transitional provisions

1. For violations that occurred and completed before the effective date of this Decree but are detected or considered for the issuance of penalty imposition decisions when this Decree has taken effect, the regulations of this Decree shall apply if this Decree does not prescribe legal liabilities or prescribes lighter legal liabilities.

2. For decisions on imposition of penalties on administrative violations that have been issued before the effective date of this Decree, against which the individuals or organizations subject to such penalties still lodge complaints, the Law No. 15/2012/QH13 on Handling of Administrative Violations, which is amended and supplemented under the Law No. 67/2020/QH14, and the Government’s Decree No. 128/2020/ND-CP dated October 19, 2020 on sanctioning of administrative violations in the customs field, and Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 amending and supplementing a number of articles of Decrees on sanctioning of administrative violations in the field of taxes and invoices; customs; insurance business and lottery business; management and use of public property; thrift practice and waste combat; national reserve; state treasury; accounting, independent audit, shall apply.

Article 40. Responsibilities for implementation

Ministers, Heads of ministerial-level authorities, Chairpersons of People’s Committees of provinces and municipalities, and related organizations and individuals shall be responsible for the implementation of this Decree.