This document prescribes cases in which exemptions from penalties for administrative violations arising from customs activities will be granted, including:
- Permitted exemptions from administrative penalties prescribed in Article 11 of the 2012 Law on Handling of Administrative Violations.
- Permitted additions to customs documentation made within time limits stipulated in Clause 4 of Article 29 in the 2014 Law on Customs.
- Customs declarants’ obligatory implementation of instructional documents and punitive decisions relate to information to be provided for the identification of tax obligations received from competent authorities as per clause 11 of Article 16 in the Law on Tax Administration.
- Entry of goods into Vietnam which are inconsistent with contracts in accordance with Article 39 in the 2005 Law on Commerce after receipt of notifications from consignors, forwarders, consignees or legal representatives.
See more details in the Decree No. 128/2020/ND-CP in force from December 10, 2020.
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