Circular No. 155/2016/TT-BTC dated October 20, 2016 of the Ministry of Finance detailing the Government’s Decree No. 127/2013/ND-CP of October 15, 2013, on the sanctioning of administrative violations and coerced execution of administrative decisions in the field of customs, and the Government’s Decree No. 45/2016/ND-CP of May 26, 2016, amending and supplementing a number of articles of Decree No. 127/2013/ND-CP

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	155/2016/TT-BTC	Signer:	Do Hoang Anh Tuan
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	20/10/2016	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Administrative violation , Export - Import

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THE MINISTRY OF FINANCE		THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness
No. 155/2016/TT-BTC		Hanoi, October 20, 2016

CIRCULAR

Detailing the Government’s Decree No. 127/2013/ND-CP of October 15, 2013, on the sanctioning of administrative violations and coerced execution of administrative decisions in the field of customs, and the Government’s Decree No. 45/2016/ND-CP of May 26, 2016, amending and supplementing a number of articles of Decree No. 127/2013/ND-CP^[1]

Pursuant to June 19, 2015 Law No. 76/2015/QH13 on Organization of the Government;

Pursuant to June 20, 2012 Law No. 15/2012/QH13 on Handling of Administrative Violations;

Pursuant to June 23, 2014 Customs Law No. 54/2014/QH13;

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration; November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration; and November 26, 2014 Law No. 71/2014/QH13 Amending and Supplementing a Number of Articles of the Laws on Taxes;

Pursuant to November 29, 2005 Law No. 51/2005/QH11 on E-Transactions;

Pursuant to the Government’s Decree No. 81/2013/ND-CP of July 19, 2013, detailing a number of articles of, and measures to implement, the Law on Handling of Administrative Violations;

Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 127/2013/ND-CP of October 15, 2013, on the sanctioning of administrative violations and coerced execution of administrative decisions in the field of customs, and Decree No. 45/2016/ND-CP amending and supplementing a number of articles of Decree No. 127/2013/ND-CP;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Customs,

The Minister of Finance promulgates the Circular detailing the sanctioning of administrative violations and coerced execution of administrative decisions in the field of customs as follows:

Chapter I

SANCTIONING OF CUSTOMS-RELATED ADMINISTRATIVE VIOLATIONS

Section 1

GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. This Chapter details a number of articles of Chapter I of the Government’s Decree No. 127/2013/ND-CP of October 15, 2013, on the sanctioning of administrative violations and coerced execution of administrative decisions in the field of customs, which was amended and supplemented under the Government’s Decree No. 45/2016/ND-CP of May 26, 2016 (below referred to as the Decree, which was consolidated under the Ministry of Finance’s Document No. 10/VBHN-BTC of July 12, 2016).

2. Subjects of application:

a/ Customs officers, and persons competent to sanction customs-related administrative violations;

b/ Individuals and organizations that commit customs-related administrative violations;

c/ Other subjects involved in the handling of customs-related administrative violations.

Article 2. Application of legal documents and sanctioning principles

1. The sanctioning of administrative violations, application of sanctioning forms, remedial measures, and application of measures to deter, and secure the sanctioning of, administrative violations in the field of customs must comply with the principles, order, procedures and competence prescribed in Law No. 15/2012/QH13 on Handling of Administrative Violations, Law No. 78/2006/QH10 on Tax Administration, Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration, November 26, 2014 Law No. 71/2014/QH13 Amending and Supplementing a Number of Articles of the Laws on Taxes, the Government’s Decree No. 81/2013/ND-CP of July 19, 2013, detailing a number of articles of, and measures to implement, the Law on Handling of Administrative Violations, the Government’s Decree No. 115/2013/ND-CP of October 3, 2013, on the management and preservation of exhibits and means used in administrative violations, the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, the Government’s Decree No. 127/2013/ND-CP of October 15, 2013, on the sanctioning of administrative violations and coerced execution of administrative decisions in the field of customs, and the Government’s Decree No. 45/2016/ND-CP of May 26, 2016, amending and supplementing a number of articles of Decree No. 127/2013/ND-CP.

2. The sanctioning of customs-related administrative violations must comply with the provisions on application of legal documents in Article 156 of the Law on Promulgation of Legal Documents, and Article 3 of the National Assembly’s Resolution No. 24/2012/QH13 of June 20, 2012, on the implementation of the Law on Handling of Administrative Violations.

3. In case a customs-related violation is the consequence of another violation in the same field, only the violation subject to a heavier penalty shall be sanctioned.

Article 3. Determination of first-time violations

First-time violation referred to in Clause 2, Article 2 of the Decree means a violation committed by an individual or organization that has never been administratively sanctioned for such violation before or that has been administratively sanctioned for such violation but not repeated it for 6 months counting from the date of complete execution of the decision on warning, or 1 year counting from the date of complete execution of another administrative sanctioning decision, or from the date of expiration of the statute of limitations for execution of the administrative sanctioning decision.

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