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MINISTRY OF
FINANCE
GENERAL DEPARTMENT OF VIETNAM CUSTOMS
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 2224/TCHQ-PC
Re. Implementation of the Decree No.
128/2020/ND-CP
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Hanoi, May 13,
2021
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To
- Customs Departments of provinces and cities;
- Anti-smuggling Department;
- Post-clearance Audit Department.
The General Department of Customs has received
queries and recommendations from several Customs Departments of provinces and
cities on implementation of the Government’s Decree No. 128/2020/ND-CP dated
October 19, 2020, prescribing penalties for administrative customs offences and
the law on handling of administrative offences (or violations). The
General Department of Customs gives the following instructions in reply:
1. Point e of clause 3 of Article 7 in the
Decree No. 128/2020/ND-CP:
* Queries and recommendations:
As stated in point e of clause 3 of Article 7 in
the Decree No. 128/2020/ND-CP, the extracted regulation “Notifying the
processing sub-contract and/or processing sub-contract addendum behind
schedule” can be interpreted in a way that, if such notification does not
meet the prescribed deadline, a fine ranging from VND 2,000,000 to VND
5,000,000 shall be imposed.
Where any enterprise fails to comply, but already
provides their goods for a subcontractor and receives their processed goods, as
well as exports their goods under a processing contract with a foreign trader,
what action can we take?
* Instructions from General Department of Vietnam
Customs:
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The in-charge unit is requested to consult the
aforesaid regulation and case dossier to decide proper action to be taken under
jurisdiction.
2. Article 8 in the Decree No. 128/2020/ND-CP:
Point b of clause 1 of Article 8 in the Decree No.
128/2020/ND-CP: “Providing incorrect information about the quantity (the
exhibit is worth more than VND 10,000,000), names, categories, quality, customs
values, origins and codes of taxable imports without affecting the tax
payable…”
* Queries and recommendations:
(i) Asking for further instructions and explanations
about “providing incorrect information”.
Where any enterprise declares any change in the
quantity, name, category, quality, customs value, origin or code of a good
after the scrutiny of the good dossier and before the visual inspection of the
good, is the administrative fine mentioned in the aforesaid regulation imposed?
In the case where a Customs Sub-department issues a
Notice to stop a good at Customs Supervision Zone to conduct the visual
inspection of the good, if the duty amount to be paid is not affected due to
the fact that an enterprise declares any changes in the name, category,
quality, customs value, origin and code of the imported good subject to customs
duties after the Sub-department's issuance of that Notice and before the
Sub-department’s visual inspection of that good, is that enterprise
fined?
(ii) Asking for further instructions and
explanations about the extracted regulation “without affecting the
tax payable”. Is the aforesaid regulation applied to the case in which
providing incorrect information about the quantity, name, category, quality,
customs value, origin and code of an imported good subject to customs duty
causes an excess of the duty amount to be paid or a reduction in the duty
exemption, deduction, refund or permitted non-collection?
Real-life example:
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* Instructions from General Department of Vietnam
Customs:
- According to clause 12 of Article 4; clause 2 of
Article 10; point c of clause 2 of Article 18; clause 1 of Article 29 in the
Customs Law, customs declarants shall be responsible for making truthful
declaration about imported goods.
- According to the Customs Law (Article 16, Article
31, Article 32 and Article 33); the Circular No. 38/2015/TT-BTC, amended and
supplemented by the Circular No. 39/2018/TT-BTC (Article 24, Article 25,
Article 27, Article 28, Article 29 and Article 30) customs authorities shall
inspect and determine whether any offence is committed and impose fines or
penalties for such offence in accordance with law.
- Clause 2 of Article 6 in the Decree No.
128/2020/ND-CP prescribes that no fine shall be imposed for any declaration of
changes in information about imported goods that is made within the time limit
specified in clause 4 of Article 29 in the Customs Law. Meanwhile, any
declaration submitted after the prescribed time limit shall be subject to a
fine or administrative penalty.
- The phrase “providing incorrect information
(or making untrue customs declaration)” used in point b of clause 1 of
Article 8 in Decree No. 128/2020/ND-CP is derived from Decree No.
127/2013/ND-CP (point a of clause 2 of Article 7 – Violation against customs
declaration regulations) and Decree No. 45/2016/ND-CP, amending and
supplementing Decree No. 127/2013/ND-CP (clause 1 and 2 of Article 7 -
Violation against customs declaration regulations).
- The phrase “without affecting the tax payable”
is seen as a sign of distinguishing the act prescribed in point b of clause
1 of Article 8 from the offences affecting the duty amount to be paid as
provided for in Article 9 and Article 14 in the Decree No. 128/2020/ND-CP. This
means that any false customs declaration leading to changes in the tax payable
or the duty amount to be paid (including false customs declarations that cause
any deficiency in taxes payable or any increase in amounts of tax exemption,
reduction, refund or non-collection; tax evasion) shall be subject to fines
stipulated in Article 9 and Article 14 in the Decree No. 128/2020/ND-CP.
False customs declarations leading to no change in the tax payable or the
duty amount to be paid are subject to the fine specified in point b of clause 1
of Article 8 in the Decree No. 128/2020/ND-CP.
The in-charge unit is requested to grasp the
aforesaid regulations and impose fines or penalties according to law and case
dossiers.
3. Clause 5 of Article 9 in the Decree No.
128/2020/ND-CP:
* Queries and recommendations:
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Those regulations are open to interpretation as
follows:
- Firstly, the tax difference arising from the
violations specified in Article 9 and Article 14 in the Decree No.
128/2020/ND-CP is assessed by using data shown in customs declarations (total
tax amount on all lines of goods specified in the customs declaration,
including those of which false declarations cause tax underpayment, and those
of which false declarations cause tax overpayment).
- Secondly, the tax difference arising from the
violations specified in Article 9 and Article 14 in the Decree No.
128/2020/ND-CP is assessed by using data about all lines of goods of which
false declarations cause tax underpayment.
Real-life example: Company X imports two lines of
goods. Line 1. Company X’s false declaration of the quantity of goods
causes a deficit of VND 50 million in the tax amount expected to be paid.
Line 2. Company X’s false declaration of the quantity of goods causes an
excess of VND 50 million in the tax amount expected to be paid.
If the tax payable is calculated according to the
first interpretation, the tax difference assessed based on data shown in the
customs declaration is zero (0) dong. In this case, according
to clause 5 of Article 9, Company X shall not be fined for its false declaration
of the imported quantity causing the tax overpayment.
If the tax payable is calculated according to the
second interpretation, Company X shall be fined for its false declaration of
the imported quantity causing a deficit of the tax payable on the first line of
goods.
* Instructions from General Department of Vietnam
Customs:
The regulation laid down in Article 9 in the Decree
No. 128/2020/ND-CP (including clause 5) shall be applied to the violations
against regulations on tax declaration that lead to a deficit of the tax
payable, or an increase in tax exemption, deduction, refund or non-collection.
False declarations other than those mentioned above (without resulting in
a deficit of the tax payable, or an increase in tax exemption, deduction,
refund or non-collection) shall not be subject to Article 9 in the Decree No.
128/2020/ND-CP.
4. Article 7 and Article 12 in the Decree No.
128/2020/ND-CP:
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- In reference to clause 3 of Article 7 (Violations
against regulations on time limit for completing customs procedures and
submitting tax dossier): “3. A fine ranging from VND 2,000,000 to VND
5,000,000 shall be imposed for any of the following violations: a) Submitting
a customs declaration before goods for export are gathered at the location
notified to the customs authority;”
- In reference to Article 12 (Violations against
regulations on customs supervision): “2. A fine ranging from VND 10,000,000
to VND 20,000,000 shall be imposed for any of the following violations: d) Storing
goods at a location other than that prescribed by the customs authority or
registered with the customs authority”.
Below are the real situations that exist:
- Situation 1: An enterprise registers its export declaration
form and provides information about "Final destination reached by
tax-suspension transportation ", at 01 port but it mistakenly keeps
its freight at the location other than the predetermined one (for example,
"Final destination reached by tax-suspension transportation” is Tan
Vu port but the shipment ends up at Lach Huyen port). After discovering that
the shipment is not stored at the right export port specified in the
declaration form, the enterprise transfers it from Lach Huyen port to Tan Vu port
to carry out export procedures.
+ Situation 2: An enterprise registers its export
declaration form and provides information about “Storage location” which
is its storage facility. In the red-line declaration form, the Customs
Sub-department at the place where the declaration form is registered instructs
the enterprise to move its freight to the inspection zone where the declaration
form is opened for visual inspection. However, the shipment is moved by the
enterprise into Lach Huyen port to get ready for export (the enterprise move
the goods to the port before completing the required declaration). After
receiving instructions to send the goods for visual inspection, the enterprise
contacts Lach Huyen port to carry out procedures for moving goods from Lach
Huyen port to the inspection zone as instructed by the Sub-department where the
declaration form is registered.
In the aforesaid situations, the Customs
Sub-department where the goods are stored may impose penalties according to the
provisions of point a of clause 3 of Article 7, or point d of clause 2 of
Article 12 in the Decree No. 128/2020/ND-CP dated October 19, 2020. As it is
difficult to determine whether there is any violation committed in the above
situations, further instructions on how to apply the regulations properly must
be provided.
* Instructions from General Department of Vietnam
Customs:
Pursuant to the regulations laid down in clause 1
of Article 2 in the Law on Handling of Administrative Violations, fines or
penalties may vary depending on the regulatory provisions that are contravened.
- Point a of clause 1 of Article 25 of the Customs
Law prescribes the time limit for submission of customs declaration forms: “a)
For exported goods, customs declaration forms shall be submitted after the
goods have been gathered at the location notified by the customs
declarant…".
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- Clause 2 of Article 35 in the Customs Law
provides: “Goods subject to the specialized inspection shall be stored at
border checkpoints until they are cleared from customs formalities. When goods
are permitted to be brought to other places for the specialized inspection, or
when goods owners file their requests to carry their goods to their storage
location for preservation, such storage location must satisfy customs
supervision conditions and the goods shall be subject to customs supervision
until they are cleared from customs formalities. Goods owners shall preserve
and store goods at places for specialized inspection or at their storage
locations until customs authorities decide customs clearance”. Point a of
clause 2 of Article 46 in the Customs Law stipulates: “Goods temporarily
imported shall be stored at border checkpoints or places subject to customs
inspection and supervision”.
Regulations laid down in clause 2 of Article 12 in
the Decree No. 128/2020/ND-CP allow fines or penalties for the violations
against the regulations on storing goods at the locations other than those
specified in the aforesaid regulations.
5. Clause 1 of Article 18 in the Decree No.
128/2020/ND-CP:
* Queries and recommendations:
“…exporting or importing goods subject to
specialized inspection requirement while failing to notify the specialized
inspection result as prescribed by law”
At present, several goods subject to the
specialized inspection requirement that are brought to enterprises’ warehouses
or storage facilities have not obtained any inspection results issued by
specialized agencies within the prescribed time limit due to the fact that
these enterprises have not shown their goods for inspection or provided
required technical documentation. So, does it give customs authorities
sufficient grounds for considering it as the act of “exporting or importing
goods subject to specialized inspection requirement while failing to notify the
specialized inspection result as prescribed by law”?
* Instructions from General Department of Vietnam
Customs:
In the paragraph 30.2 of the Official Dispatch No.
779/TCHQ-PC dated February 9, 2021, acts subject to Article 18 in the Decree
No. 128/2020/ND-CP have been specified. Deciding whether an act is fined
or not shall rely much on a case dossier and investigation results of in-charge
customs authorities as guided in clause 5 of Article 32 in the Circular No.
38/2015/TT-BTC, amended and supplemented by the Circular No. 39/2018/TT-BTC,
and regulations on sanctioning administrative violations so that a fine or
penalty is imposed in compliance with law and rules for sanctioning of
administrative violations as provided in Article 3 in the Law on Handling of
Administrative Violations.
6. Clause 2 of Article 33 in the Decree No.
128/2020/ND-CP:
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In reference to clause 2 of Article 33 in the
Decree No. 128/2020/ND-CP: “If the remedial measure stated in Points a and b
Clause 5 Article 5 of this Decree allowed to be applied under a penalty
decision fails to be taken within 30 days from the expiry date of the penalty
decision, the competent persons specified in Article 28; Clauses 3, 4 and 5
Article 29; Clauses 3 and 4 Article 30; Clauses 3, 4, 5, 6 and 7 Article 31 of
this Decree shall compel the violator to destroy the exhibits which are goods
or items detrimental to human, animal and plant health and the environment, and
indecent materials; confiscate exhibits other than the former”.
The real situation is that, within the time limit
for implementing a remedial measure, the enterprise reports in writing that it
is unable to take the remedial measure and requests confiscation for the
purpose of payment into the state budget with respect to the exhibit of
violation that is not expired; remains commercially useful; is not a commodity
or item harmful to humans, livestock, plants and environment; is not a type of
harmful cultural product. So, in this case, can the competent person decide to
confiscate such proof (or exhibit) of violation before the end date of that
time limit?
* Instructions from General Department of
Vietnam Customs:
According to the specific case file, if the
in-charge customs authority has sufficient grounds to determine that the
enterprise is unable to take remedial measures specified at points a and b of
clause 5 of Article 5 in the Decree 128/2020/ND-CP after the end date of
the prescribed time limit; the exhibit of violation is not subject to the
destruction requirement; and the enterprise has a written request for
confiscation, the decision to confiscate such exhibit before the end date of
the time limit specified in Clause 2, Article 33 of Decree No. 128/2020/ND-CP
can be considered. Relevant documentary evidence used as a basis for such
determination must be kept in the case file.
7. Determining the time limit for imposing
penalties; issuance of the offence notice and the penalty decision in case of
the violating enterprise’s business dissolution or bankruptcy:
* Queries and recommendations:
(i) Determining the time limit for imposing
penalties
Article 4 of the Decree No. 128/2020/ND-CP
prescribing the time limit for imposing penalties prescribes: “The time
limit for imposing penalties for other customs offences is similar to that in
Article 6 of the Law on Penalties for Administrative Violations 2012, except
for the cases specified in Clause 1 of this Article”. Article 6 of the Law
on Penalties for Administrative Violations 2012 provides that the start date of
the time limit for imposition of administrative penalties shall vary depending
on whether the administrative violation is terminated or in progress. There are
now a lot of opinions on determining whether an administrative violation is
terminated or in progress.
Real-life example:
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Opinion 1: The aforesaid violation is an act that
is terminated already when the Company imports it on January 1, 2018. Till now,
it is 02 years since the time limit for imposing a penalty for the case ended.
It is necessary to consider whether Company X deliberately delays or
hinders the sanctioning procedure or not (e.g. refusing to provide documents,
or show their good for inspection at the Vietnam Register's request,...) to
change the time limit for imposing a penalty.
Opinion 2: The aforesaid violation is the act that
is in progress. As February 1, 2020 is the day on which the violation is
detected, the time limit for imposing a penalty for the case does not end at
the present time.
(ii) Issuance of the offence notice and the penalty
decision in case of the violating enterprise’s business dissolution or bankruptcy
Below is the situation that exists in real life:
On January 1, 2018, Company X imports a shipment.
The Company is allowed to keep it for storage while waiting for the specialized
inspection results. On June 1, 2018, the Department of Planning and Investment
informs that Company X is dissolved and goes bankrupt. On January 1, 2019,
Vietnam Register issues a notice stating that the shipment fails to meet
technical conditions, standards and regulations. Till the day on which
the violation is detected, the violating entity is dissolved or goes bankrupt.
The customs authority faces difficulty in issuing the notice of administrative
violation (i.e. identifying the violation object and signing the notice of
administrative violation).
* Instructions from General Department of Vietnam
Customs:
- Because the unit does not provide enough
information in those real-life examples, such as customs dossiers, verification
results of the customs authority, the reasons why the Vietnam Register is late
to issue the inspection results, and the action that the customs authority
takes after receipt of the inspection results from the Vietnam Register, it is
impossible for us to give complete and detailed instructions.
However, the General Department of Vietnam advises
the unit raising the aforesaid issue to consult the regulatory provisions laid
down in points a, b and d of clause 1 of Article 6 in the Law on Handling of
Administrative Violations; point l in the Official Dispatch No. 4208/TCHQ-PC
dated June 26, 2017 of the General Department of Customs; and the specific case
file to determine the time limit for imposing a penalty; the regulatory
provisions laid down in subparagraph 2 of paragraph 2 of Article 58 in the Law
on Handling of Administrative Violations to issue the notice of administrative
violation.
- Customs Departments of provinces and cities shall
be commanded to submit statistical reports on the cases similar to the examples
mentioned at (i), (ii) above to the General Department of Customs (Legal
Department) before May 30, 2021.
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8.1. Where the violating enterprise does not
run its business at the registered office address:
* Queries and recommendations:
Below is the situation that exists in real life: A
decision on handling of administrative violation includes a remedial measure
existing in the form of forcible destruction of exhibit or proof of violation.
Upon expiration of the decision, the violating enterprise has not fulfilled its
obligation to such remedial measure. The verification/investigation
result obtained from the bank, the ward police division and the local Tax
Department shows that: The violating enterprise no longer operates at the
registered office address; the customs authority cannot contact the violating
enterprise; the violating enterprise’s bank accounts are left with no available
balance,… The case is not like the case where the enterprise is dissolved or
goes bankrupt, or the goods need a remedial measure to be immediately taken to
promptly protect environment as prescribed in Article 85 of the Law on Handling
of Administrative Violations. The in-charge customs authority faces difficulty
in law enforcement and has no proper solution to handle the above violating
goods to free up its warehouses, storage facilities; empty its containers...
* Instructions from General Department of Vietnam
Customs:
- The in-charge unit’s report above (regarding the
case where the enterprise no longer operates at its registered office address)
does not provide necessary information, such as customs dossier; remedial
measure to be applied; what kind of goods are exhibits of violation;
determining whether the results of investigation or verification used as a
basis to issue the penalty decision are obtained when such investigation or
verification is carried out in collaboration with any other intramural or
extramural entity?
- The in-charge unit is requested to report on the
case (enclosing the related dossier) to provide the General Department of
Customs with a basis to consider any instructions to be given for proper
actions against the situations that the unit mentions above.
8.2. Where the violating enterprise fails to
take the remedial measure specified in the penalty decision, and/or fails to do
so even when the coercive measure is applied:
* Queries and recommendations:
Real-life example:
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However, according to Article 6 of the Decree No.
81/2013/ND-CP, amended in clause 8 of Article 1 in the Decree No.
97/2017/ND-CP, as the case is not the one covered by the amended, supplemented
or rectified decision on administrative penalty, the remedial measure specified
in the original penalty decision shall remain to take effect.
* Instructions from General Department of Vietnam
Customs:
The in-charge unit’s report does not point out
which Decree is referenced by the customs authority as a basis to impose the
penalty. Therefore, the in-charge unit shall be requested to report on the case
(enclosing the related dossier and recommended action) to provide the General
Department of Customs with a basis to consider any proper reply to the
situations that the unit mentions above.
9. Issuance of the administrative penalty under
Article 65 in the Law on Handling of Administrative Violations:
* Queries and recommendations:
Clause 2 of Article 65 in the Law on Handling of
Administrative Violations prescribes: “2. As for administrative violations
specified in points a, b, c and d of clause 1 of this Article, competent
persons shall not issue administrative penalty decisions, but can issue
decisions on confiscation for payment into the state budget or decisions on
destruction of exhibits of administrative violation that are prohibited from
being circulated, and apply remedial measures specified in clause 1 of Article
28 herein". Below is the situation that exists in real life: There is
a case in which the administrative penalty decision stated in clause 1 of
Article 65 is not issued. The exhibit of violation is a shipment of cosmetic
products with counterfeit trademark which is damaged and no longer fit for use.
Regarding issuance of the penalty decision:
According to the aforesaid regulation, does the competent person have to issue
the decision to confiscate the shipment to pay into the state budget and apply
the remedial measure to the act of violation, or can the competent person issue
the decision to apply the remedial measure in the form of destruction of the
exhibit of administrative violation?
Regarding determination of the authority to issue a
decision: Where the competent person is entitled to issue the decision to apply
the remedial measure, is the person having jurisdiction to consider issuing the
decision as stated herein either the person having jurisdiction to issue the
confiscation decision or the person having jurisdiction to issue the decision
to apply the remedial measure?
* Instructions from General Department of Vietnam
Customs:
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In order to issue such decision, there are two
separate sample decisions applicable to the two situations mentioned above, the
sample Decision No. 12 - Decision on confiscation of the exhibit of
administrative violation and the sample Decision No. 13 - Decision on
application of the remedial measure attached to the Appendix on report and
decision samples used in imposition of administrative penalties enclosed in the
Decree No. 97/2017/ND-CP dated August 18, 2017.
- Regarding determination of authority to apply
remedial measures: Authority to impose fines or penalties (including
authority to apply remedial measures) is prescribed in Article 42 in the Law on
Handling of Administrative Violations; Article 29 in the Decree No.
128/2020/ND-CP dated October 19, 2020.
The in-charge unit is requested to consult the case
file and the aforesaid regulations to decide proper actions to be taken to
handle the case in accordance with law.
10. Imposition of fines or penalties for other
administrative violations:
* Queries and recommendations:
The Government’s Decree No. 119/2017/ND-CP dated
November 1, 2017 on penalties for administrative violations arising in the
product and commodity standard, metrology and quality sector. Pursuant to
Article 37 and 42, customs authorities shall have authority to issue notices of
administrative violations and impose fines or penalties for violations arising
from use of codes and barcodes in Article 32. The Official Dispatch No.
3776/TCHQ-GSQL dated June 9, 2020 of the Department of Supervision and
Management under the General Department of Customs provides the following
instructions: “3. Customs authorities shall not impose penalties for
administrative violations related to the use of foreign barcodes attached to
exported goods. During customs clearance, post-customs clearance inspection,
inspection and investigation of cases, if it is discovered that any exporting
enterprise has not yet had a written certification or authorization to use a
foreign code, a specific notice shall be sent to the Directorate for Standards,
Metrology and Quality to seek their actions in compliance with law”.
Thus, if the customs authority, through
post-clearance inspection and examination, detects violations on the use of
barcodes, will they impose any fine for administrative violations according to
the Decree No. 119/2017/ND-CP or implement the Official Dispatch No.
3776/TCHQ-GSQL mentioned above?
* Instructions from General Department of Vietnam
Customs:
On May 25, 2020, the Ministry of Science and
Technology issues the Official Dispatch No. 1493/BKHCN-TCC on the use of
foreign codes for exported goods. Regarding the guidance on implementing Clause
2 of Article 19b of the Government's Decree No. 132/2008/ND-CP dated December
31, 2008, detailing the implementation of a number of articles of the Law on
Product Quality (supplemented under Clause 9 of Article 1 in the Decree No.
74/2018/ND-CP), the Ministry of Science and Technology has requested the Ministry
of Finance to direct the General Department of Customs to notify the
Directorate for Standards, Metrology and Quality (Ministry of Science and
Technology) to handle the cases where the exporting enterprises have not had a
written confirmation or authorization to use foreign codes for supervision and
post-inspection purposes. According to the opinion given by the Ministry of
Science and Technology in the Official Dispatch No. 1493/BKHCN-TDC above, the
General Department of Customs has issued the Official Dispatch No.
3776/TCHQ-GSQL dated June 9, 2020 on the use of foreign codes or barcodes for
exported goods.
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11. Recommendations of Business Associations:
* Recommendation content:
“Recommend the Government to direct the Ministry
of Finance/the General Department of Customs to:
- Reconsider fines for violations committed by
individuals in Article 9 of the Decree to make them commensurate with the
current income of employees.
- Review the regulatory provisions of Article 8
in the Decree No. 128/2020/ND-CP in such a way that enterprises registering
customs declarations for the first time or making changes in customs declarations
that do not affect customs duty may be exempted from fines.
- Issue written detailed instructions in order
for customs officers of all Customs Departments to follow in the course of
implementing the Decree No. 128/2020/ND-CP and to accurately define which act
is performed unintentionally or deliberately to impose appropriate fines.
* Instructions from General Department of Vietnam
Customs:
Concerning this, the General Department of Customs
has issued the Official Dispatch No. 1116/TCHQ-PC dated March 10, 2021 to reply
to Vietnam Logistics Business Association and Northern Logistics Business
Association.
12. Recommendations about fines or penalties:
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The Decree No. 98/2020/ND-CP dated August 26, 2020,
regulating penalties for administrative violations arising in the trading
sector. According to Article 11 of this Decree, types of sanction for the act
of import of counterfeit goods comprise fines, complimentary penalties and
remedial measures as follows:
“a) Forcibly remove violation elements on labels
and packages of counterfeit goods or forcibly destroy counterfeit goods
involved in the violations specified in this Article, except in the case
where the remedial measure specified at point b of this clause is applied;
The above regulations are understood as follow: In
case of applying the remedial measure specified in point b of this clause
(Forcibly re-export or remove goods out of the territory), the remedial measure
existing in the form of forcible removal of violation elements on labels or
packaging of counterfeit goods, or forcible destruction of counterfeit goods,
is not applied.
In fact, the problem is that non-application of the
remedial measure existing in the form of forcible removal of violation elements
is likely to pose a lot of risks related to counterfeit goods and enable them
to be consumed in other countries, etc.
* Instructions from the General Department of
Customs:
The General Department of Customs accepts this
recommendation and will raise this issue to the Ministry of Trade and Industry
when the Decree No. 98/2020/ND-CP is about to be amended or supplemented in the
upcoming time.
For your information and compliance./.
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