THE GOVERNMENT
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 128/2020/ND-CP
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Hanoi, October 19, 2020
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DECREE
PENALTIES FOR ADMINISTRATIVE
CUSTOMS OFFENCES
Pursuant
to the Law on Government Organization dated June 19, 2015;
Pursuant
to the Law on Amendments to the Law on Government Organization and Law on Local
Government Organization dated November 22, 2019;
Pursuant
to the Law on Penalties for Administrative Vioklations dated June 20, 2012;
Pursuant
to the Law on Customs dated June 23, 2014;
Pursuant
to the Law on Tax Administration dated June 13, 2019;
At the
request of the Minister of Finance;
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Chapter I
GENERAL
Article 1. Scope
1. This
Decree provides for administrative offences, penalties, fines, remedial
measures; the power to impose penalties; the procedures for imposing penalties;
implementation of measures for preventing administrative customs offences and
ensuring the imposition of penalties for administrative customs offences.
2.
Customs offences in this Decree include:
a)
Offences against law regulations on customs procedures;
b)
Offences against regulations of law on customs inspection, customs supervision
and customs control;
c) Administrative
offences against regulations on administration of tax on exports and imports;
d)
Offences against other regulations of law on exports and imports.
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4. The
administrative customs offences that are specified in other legislative
documents and are not specified in this Decree, the former shall apply.
Article 2. Regulated entities
1.
Domestic and foreign organizations and individuals that commit administrative
customs offences within the territory of the Socialist Republic of Vietnam
unless otherwise prescribed by the international agreements to which the
Socialist Republic of Vietnam is a signatory.
2. The
persons who have the power to make records on administrative offences,
implement measures for preventing administrative offences and ensuring the
imposition of penalties for administrative offences and the persons who have
the power to impose penalties for administrative offences specified in Articles
27 to 32 hereof.
3. Other
organizations and individuals involved in imposing penalties for administrative
offences specified in this Decree.
4. Organizations
specified in Clause 1 of this Article include:
a)
Enterprises, branches and representative offices established and operating
under Vietnam’s laws; branches and representative offices of foreign
enterprises operating in Vietnam;
b)
Cooperatives, cooperative unions and artels;
c) Public
service providers;
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dd)
Regulatory authorities committing offences which are not related to their
assigned state management duties;
e) Other
organizations prescribed by law.
Article 3. Mitigating factors
1. The
mitigating factors specified in Article 9 of the Law on Penalties for
Administrative Vioklations 2012.
2. The value
of exhibits of offences does not exceed 50% the minimum fine of the fine
bracket.
Article 4. Prescriptive time limits for imposing penalties
for administrative customs offences
1.
Prescriptive time limits for imposing penalties for offences against tax
administration:
a) The
prescriptive time limit for imposition of penalties for tax evasion that is not
liable to criminal prosecution, understatement of tax payable or overstatement
of tax eligible for refund, remission or cancellation is 05 years from the day
on which the offence is committed;
b) After
the aforementioned prescriptive time limits expire, the taxpayer will not incur
penalties but still has to fully pay the outstanding tax, the evaded tax, the
incorrectly reduced, exempted or refunded tax plus (+) late payment interest
that have accrued over the last 10 years before the day on which the offence is
discovered.
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3. The
prescriptive time limits for imposing penalties for administrative offences
that are requested by proceeding agencies as specified in Article 63 of the Law
on Penalties for Administrative Vioklations 2012 shall apply Point a Clause 1,
and Clause 2 of this Article.
The
period during which the case is examined by the proceeding agency is included
in the prescriptive time limit for imposing penalties.
4. If the
offender deliberately avoid or obstruct the imposition of penalties during the
time limits specified in Clause 1 and Clause 2 of this Article, the
prescriptive time limit for imposing penalties shall begin again when the
avoidance or obstruction is stopped.
Article 5. Penalties and remedial measures
1. For
each administrative customs offence, the offender shall incur a main penalty
being a warning or a fine.
2.
Warnings shall be imposed on persons from 14 to under 16 years of age who
commit any offence specified in this Decree.
3. Fines
imposed upon individuals and organizations:
a) The
fines mentioned in Chapter II of this Decree are imposed upon organizations.
The fines imposed upon an individual is 1/2 of those imposed upon an
organization, except for the cases specified in Points b and c Clause 2 of this
Clause;
b) The
fines for the offences specified in Article 10 of this Decree are imposed upon
individuals;
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d)
Household businesses and households shall incur the same penalties as those
incurred by individuals for committing administrative offences specified in
this Decree.
4. Additional
penalties:
Confiscation
of exhibits of offences.
5.
Remedial measures:
One or
more of the following remedial measures may be enforced:
a)
Enforced removal from the territory of the Socialist Republic of Vietnam or
enforced re-export of exhibits and instrumentalities used for committing
administrative offences;
b)
Enforced removal from the territory of the Socialist Republic of Vietnam or
enforced re-export of exhibits and instrumentalities used for committing
administrative offences at the border checkpoint of import;
c)
Enforced transport of goods in transit, transshipped goods, goods involved in
the merchanting trade transactions, goods being moved to another custom post
outside the checkpoint area, temporarily imported goods at correct border
checkpoint or route;
d)
Enforced discard of goods packages or labels that are changed because of the
offences; enforced removal of the illegal elements of the goods before they are
removed from the territory of the Socialist Republic of Vietnam;
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e)
Enforced payment of an amount equal to the value of the exhibits that have been
sold, concealed and disguised or destroyed against the law.
g)
Enforced full payment of outstanding tax;
h)
Enforced payment of tax incorrectly exempted, reduced, refunded or cancelled;
i)
Enforced sticking of the “Vietnam duty not paid” stamp as prescribed.
Article 6. Cases in which penalties for administrative
customs offences are exempt
1. The
cases in which penalties are not imposed according to Article 11 of the Law on
Penalties for Administrative Vioklations 2012.
Customs
authority or other competent authorities must be notified of the goods and
vehicles that are imported to the Socialist Republic of Vietnam due to an
unexpected event or force majeure event; such goods and vehicles must be
removed from the Socialist Republic of Vietnam after the event is over.
2. Cases
in which the additional declaration is permissible within the time limit
specified in Clause 4 Article 29 of the Law on Customs 2014.
3. Cases
in which customs declarants comply with guidelines and decisions of tax
authorities and/or competent authorities on determination of their tax
liabilities as specified in Clause 11 Article 16 of the Law on Tax
Administration.
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Chapter II
ADMINISTRATIVE OFFENCES, PENALTIES,
REMEDIAL MEASURES, MEASURES FOR PREVENTING ADMINISTRATIVE OFFENCES AND ENSURING
THE IMPOSITION OF PENALTIES FOR ADMINISTRATIVE OFFENCES; PROCEDURES AND POWER
TO IMPOSE PENALTIES FOR ADMINISTRATIVE OFFENCES
Article 7. Offences against regulations on time limit for
completing customs procedures and submitting tax dossier
1. A fine
ranging from VND 500,000 VND to VND 1,000,000 shall be imposed for failure to perform
any of the following tasks on schedule:
a)
Complete, submit, produce the customs dossier or provide information about the
customs dossier on schedule, except for the offences specified in Clauses 3, 4,
5 and 6 of this Article and Point b Clause 3 Article 11 of this Decree;
b) Make
an additional declaration when there are changes to the container number, port
of loading, checkpoint of export or vehicle carrying goods for export;
c)
Re-export the transport vehicle that crosses the border checkpoint to deliver
goods.
d)
Declare additional information about the customs value behind schedule in the
cases where the official prices of the exports or imports are not available or
goods for which the payment or goods for which payments and added amounts to
the customs value are unknown when the customs declaration is registered.
2. A fine
ranging from VND 1,000,000 VND to VND 2,000,000 shall be imposed for failure to
perform any of the following tasks on schedule:
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b) Send
notification of penalties for offences against tax administration or accounting
offences of enterprises eligible for priority;
c) Submit
a report on quantity of goods imported serving factory construction and goods
stored externally of an export processing enterprise;
d) Submit
a report on quantity of transshipped goods entering, leaving, and stored in the
port;
dd)
Submit a statistical report on customs clearance of international postal
packages transited through Vietnam.
3. A fine
ranging from VND 2,000,000 to VND 5,000,000 shall be imposed for any of the
following offences:
a)
Submitting a customs declaration before goods for export are gathered at the
location notified to the customs authority;
b)
Failure to punctually submit the statement or report on use of tax-free goods
as prescribed;
c)
Submitting the application for imposition of the 0% duty rate on imported parts
according to tax incentive program for the purpose of automobile manufacturing
and assembly or the tax incentive program for automobile supporting industry
behind schedule;
d)
Failure to punctually handle excess raw materials and supplies, waste, scrap,
machinery or equipment that are rented or borrowed and processed products when
the processing contract expires;
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e)
Notifying the processing contract and appendices thereof behind schedule;
g)
Failure to re-export or re-import goods on schedule or within the time limit
registered with the customs authority, except for the offence specified in
Point a Clause 4 of this Article;
h)
Failure to punctually notify the consumption rates applied to the products
manufactured.
4. A fine
ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the
following offences:
a)
Failure to punctually re-export the goods temporarily imported for re-export;
b)
Storing goods transshipped or in transit within the territory of the Socialist
Republic of Vietnam behind schedule;
c)
Declaring and completing procedures after home use or repurposing goods which
are tax-free, eligible for tax exemption, considered to be eligible for tax
exemption, tax refund or tax cancellation or concessional tax within tariff
quota before an inspection decision is made.
5.
Penalties for failure to re-export or re-import temporarily imported or
temporarily exported vehicles on schedule (except for the case specified in
Clause 1 of this Article or the case where vehicles crosses the border
checkpoint to deliver goods) are as follows:
a) A fine
ranging from VND 5,000,000 to VND 10,000,000 shall be imposed if the vehicle is
re-exported or re-imported less than 30 days behind schedule;
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6.
Penalties for failure to re-export vehicles for the transport of fewer than 24
people (the seats are determined according to vehicle’s certificate of
registration or by physical inspection) on schedule, except for the case
specified in Point c Clause 1 of this Article are as follows:
a) A fine
ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the vehicle
is re-exported less than 30 days behind schedule;
b) A fine
ranging from VND 20,000,000 to VND 50,000,000 shall be imposed if the vehicle
is re-exported 30 days or more behind schedule.
7.
Remedial measures:
The
violator is compelled to:
a) remove
from the territory of the Socialist Republic of Vietnam or re-export the
temporarily imported the exhibits which are goods during the effective period
of the decision on penalty imposition if the offence in Point g Clause 3; Point
a Clause 4 of this Article is committed; except for the cases where such goods
are allowed to be sold in Vietnam in accordance with regulations of law on
foreign trade management and other relevant regulations of law or where the
deadline for temporary import and re-export is allowed to be extended in
accordance with regulations of laws on foreign trade management and customs;
b) remove
from the territory of the Socialist Republic of Vietnam or re-export the
temporarily imported vehicle during the effective period of the decision on
penalty imposition if the offence in Point c Clause 1, Clause 5 or Clause 6 of
this Article is committed;
c) remove
from the territory of the Socialist Republic of Vietnam the exhibits which are
goods in transit or transshipped during the effective period of the decision on
penalty imposition if the offence in Point b Clause 4 of this Article is
committed.
Article 8. Offences against regulations on customs
declaration
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a)
Providing incorrect information about the quantity (the exhibit is worth more
than VND 10,000,000), names, categories and origins of goods being humanitarian
aid or grant aid approved by competent authorities;
b)
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; except for the
cases specified in Point a Clause 1, and Clause 2 of this Article;
c)
Failure to specify the special relationship between the buyer and the seller in
the customs declaration in accordance with regulations of law on customs
without affecting the customs values.
2. A fine
ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for failure to
declare or to provide correct information about the names, categories, quality,
customs values and origins of goods that are:
a) Goods
in transit, transshipped or involved in the merchanting trade transactions;
b) Goods
used or destroyed within a free trade zone.
3. A fine
ranging from VND 3,000,000 to VND 5,000,000 shall be imposed for providing
incorrect information about the quantity (the exhibit is worth more than VND
10,000,000), names, categories, quality, customs values and origins of exports
or imports that are exempt from tax or tax-free as prescribed by law; except
for the cases specified in Point a Clause 1 and Point d Clause 4 of this
Article.
4. A fine
ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the
following offences:
a) Incorrectly
specifying the number of master and house bills of lading in the goods manifest
included in the dossier on the vehicle entering and leaving Vietnam or the
vehicle in transit;
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c)
Incorrectly specifying the number of pieces of baggage in the baggage
declaration included in the dossier on the vehicle entering and leaving Vietnam
or the vehicle in transit;
d)
Providing incorrect information about the quantity (the exhibit is worth more
than VND 10,000,000), names, categories and origins of goods sent to a bonded
warehouse or tax-suspension warehouse; goods sent abroad from a bonded warehouse
or tax-suspension warehouse.
5. A fine
ranging from VND 20,000,000 to VND 40,000,000 shall be imposed for following
customs procedures for exporting goods without actually exporting them or
failure to sufficiently export goods as declared in terms of the quantity (the
exhibit is worth more than VND 10,000,000), names and customs values of
exports; except for those that are processed products, domestic exports,
exports of export processing enterprises and temporarily imported goods.
This
regulation shall not apply in the cases where the customs declaration is not
valid for completing customs procedures as prescribed in Clause 2 Article 25 of
the Law on Customs 2014.
6. If the
customs declarant discovers an offence against regulations on customs declaration
himself/herself and makes an additional declaration behind schedule, penalties
shall be imposed as follows:
a) A fine
ranging from VND 500,000 to VND 1,000,000 shall be imposed for the offence in
Clause 1 of this Article;
b) A fine
ranging from VND 1,000,000 to VND 2,000,000 shall be imposed for the offence in
Clause 2 of this Article;
c) A fine
ranging from VND 1,500,000 to VND 2,500,000 shall be imposed for the offence in
Clause 3 of this Article;
d) A fine
ranging from VND 2,500,000 to VND 5,000,000 shall be imposed for the offence in
Clause 4 of this Article;
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7. Where
any of the offences specified in Point b Clause 1, Clause 3 or Clause 5 of this
Article results in understatement of the tax payable or overstatement of tax
exempted, reduced, refunded, cancelled or tax evasion or any regulation on
management of exports and imports is violated, the penalties specified in
Articles 9, 14, 15, 16, 17, 18, 19, 20, 21 and 22 of this Decree shall be
imposed.
8.
Regulations set out in this Article shall not apply to the case specified in
Clause 8 Article 11 of this Decree.
Article 9. Offences against regulations on customs
declaration resulting in understatement of tax payable or overstatement of tax
eligible for refund, remission or cancellation
1. The
acts of making understatement of tax payable or overstatement of tax
eligible for refund, remission or cancellation include:
a)
Incorrectly declaring the quantity, names, categories, quality, customs values,
codes, tax rates, tax amount and origins of goods, except for the cases in
Clause 8 Article 11 and Point b Clause 1 Article 14 of this Decree;
b)
Incorrectly declaring goods that are tax-free or exempt from tax or goods
subject to tariff quotas;
c)
Providing incorrect information in the application for tax
exemption/reduction/refund/cancellation or application for refund of overpaid
tax/fine;
d)
Violating regulations on management of materials, supplies, machinery and
equipment, processed products or domestic exports, thereby resulting in
discrepancy between actual stock and values in accounting documents, accounting
books or customs dossier on exports/imports other than the cases specified in Points
d, dd, e and g Clause 1 Article 14 of this Decree;
dd)
Violating against regulations on management of goods in a tax-suspension
warehouse, thereby resulting in discrepancy between actual stock and values in
accounting documents, accounting books or custom dossier on exports/imports
other than the case specified in Point g Clause 1 Article 14 of this Decree;
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g) Declaring
imported goods as processed abroad or domestic exports without a processor or
manufacturer within the territory of the Socialist Republic of Vietnam; or
without having machinery or equipment under the ownership or within the right
of use at the manufacturing facility suitable for materials, supplies and parts
imported for the purpose of processing and production of goods for export.
2. A fine
of 10% of the understated amount of tax payable or the overstated amount of tax
exempted, reduced, refunded or cancelled shall be imposed in the case specified
in Clause 1 of this Article if the taxpayer realizes the mistake and adjusts
the tax declaration dossier in accordance with regulations of law on customs in
one of the following cases:
a) After
the customs authority notifies the examination of the customs dossier on the
goods following customs procedures;
b) 60
days after the date of customs clearance and before the decision on
post-clearance inspection or inspection of the goods granted customs clearance
is issued;
c) After
the deadline for adding the statement but before the customs authority issues a
decision on statement examination.
3. A fine
of 20% of the understated amount of tax payable or the overstated amount of tax
exempted, reduced, refunded or cancelled shall be imposed in one of the
following cases:
a) The
offence in Clause 1 of this Article is discovered by the customs authority
during the course of following customs procedures;
b) The
offence in Clause 1 of this Article is discovered during the inspection of
goods granted customs clearance;
c)
Failure to declare additional information about the customs value as prescribed
is discovered during the inspection in the cases where the official prices of
the goods are not available or goods for which the payment or goods for which
payments and added amounts to the customs value are unknown when the customs
declaration is registered;
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If an
organization or individual violates any of the offences in Point b, c or d of
this Clause and fails to voluntarily take a remedial measure by fully paying
the tax payable before the record on administrative offence is made, the
penalty prescribed in Point c Clause 1 Article 14 hereof shall be imposed.
4.
Remedial measures:
The
violator is compelled to fully pay the outstanding tax; the incorrectly
reduced, exempted, refunded or cancelled tax if any of the offences in this
Article is committed.
5. The
penalties specified in Clauses 1, 2 and 3 of this Article shall be is imposed
in the cases where the tax difference does not exceed VND 500,000 per custom
declaration if the offence is committed by an individual, or VND 2,000,000 per
custom declaration if the offence is committed by an organization.
6. If the
offence specified in Clause 1, 2 or 3 of this Article involves tax evasion, the
penalty prescribed in Article 14 hereof shall be imposed.
7.
Regulations set out in this Article shall not apply to the cases specified in
Articles 15 through 22 hereof.
Article 10. Offences against regulations on declaration of
cash in foreign currencies, cash in Vietnamese currency, negotiable
instruments, gold, other precious metals, gemstones taken along when leaving or
entering Vietnam
1.
Penalties for failure to declare or to correctly declare the amount of cash in
foreign currencies allowed to be carried along, cash in Vietnamese currency or
gold carried in excess of the legal limit by a person when leaving Vietnam
using a passport or passport alternative granted by a Vietnamese competent
authority, laissez-passer or bordering resident’s ID card are as follows:
a) A fine
ranging from VND 1,000,000 to VND 3,000,000 shall be imposed if the exhibit is
worth from VND 5,000,000 to less than VND 30,000,000;
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c) A fine
ranging from VND 15,000,000 to VND 25,000,000 shall be imposed if the exhibit
is worth from VND 70,000,000 to less than VND 100,000,000;
d) A fine
ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if the exhibit
is worth VND 100,000,000 or more but below the value that is liable to criminal
prosecution.
2.
Penalties for failure to declare or to correctly declare the amount of cash in
foreign currencies allowed to be carried along, cash in Vietnamese currency or
gold carried in excess of the legal limit by a person when entering Vietnam
using a passport or passport alternative granted by a Vietnamese or foreign
competent authority, laissez-passer or bordering resident’s ID card, except for
the case in Clause 3 of this Article are as follows:
a) A fine
ranging from VND 1,000,000 to VND 2,000,000 shall be imposed if the exhibit is
worth from VND 5,000,000 to less than VND 50,000,000;
b) A fine
ranging from VND 5,000,000 to VND 10,000,000 shall be imposed if the exhibit is
worth from VND 50,000,000 to less than VND 100,000,000;
c) A fine
ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the exhibit
is worth VND 100,000,000 or more but below the value that is liable to criminal
prosecution.
3.
Penalties for overstating the amount of cash in foreign currencies, cash in VND
or gold carried are as follows:
a) A fine
ranging from VND 2,000,000 to VND 5,000,000 shall be imposed if the value of
overstated amount of cash in foreign currencies, cash in VND or gold in excess
of the actual amount carried is from VND 5,000,000 to less than VND 20,000,000;
b) A fine
ranging from VND 5,000,000 to less than VND 15,000,000 shall be imposed if the
value of overstated amount of cash in foreign currencies, cash in VND or gold
in excess of the actual amount carried is from VND 20,000,000 to less than VND
100,000,000;
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4.
Penalties for failure to declare or to declare correctly the amount of gold or
cash in foreign currencies carried by a person against the law when entering or
leaving Vietnam using a laissez-passer or bordering resident’s ID card are as
follows:
a) A fine
ranging from VND 5,000,000 to VND 10,000,000 shall be imposed if the exhibit is
worth from VND 5,000,000 to less than VND 50,000,000;
b) A fine
ranging from VND 10,000,000 to VND 30,000,000 shall be imposed if the exhibit
is worth from VND 50,000,000 to less than VND 100,000,000;
c) A fine
ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if the exhibit
is worth VND 100,000,000 or more but below the value that is liable to criminal
prosecution.
5.
Penalties for failure to declare or to correctly declare the amount of other
precious metals, gemstones or negotiable instruments carried by a person which,
by law, must be declared when entering or leaving Vietnam are as follows:
a) A fine
ranging from VND 1,000,000 to VND 3,000,000 shall be imposed if the exhibit is
worth from VND 5,000,000 to less than VND 30,000,000;
b) A fine
ranging from VND 5,000,000 to VND 15,000,000 shall be imposed if the exhibit is
worth from VND 30.000.000 to less than VND 50,000,000;
c) A fine
ranging from VND 15,000,000 to VND 30,000,000 shall be imposed if the exhibit is
worth from VND 50,000,000 to less than VND 100,000,000;
d) A fine
ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if the exhibit
is worth VND 100,000,000 or more but below the value that is liable to criminal
prosecution.
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Article 11. Offences against regulations on customs
inspection
1. A fine
ranging from VND 1,000,000 to VND 2,000,000 shall be imposed for any of the
following offences:
a) Making
erasures or alterations on the documents included in the customs dossier
submitted, produced or sent to the customs authority according to the
registered customs declaration other than the cases specified in Point a Clause
7 of this Article, Articles 9, 14, 15, 16, 17, 18, 19, 20, 21 and 22 hereof;
b)
Preparing the statement inconsistently with the accounting books, accounting
documents or customs declaration and the taxpayer realizes the mistake and
adjusts the statement behind schedule other than the case specified in Point e
Clause 1 or Point c Clause 2 Article 9 hereof.
2. A fine
ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for any of the
following offences:
a)
Failure to assign employees or provide instruments serving physical inspection
of goods or vehicles at the request of the customs authority;
b)
Violating regulations on preparation and retention of documents, books, files
and electronic data.
c)
Preparing the statement inconsistently with the accounting books, accounting
documents or customs declaration other than the cases specified in Point b
Clause 1 of this Article, Point e Clause 1, Point c Clause 2 Article 9 hereof.
3. A fine
ranging from VND 4,000,000 to VND 10,000,000 shall be imposed for any of the
following offences:
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b)
Failure to provide sufficient documents, files or electronic data on exports,
imports or vehicles entering or leaving Vietnam to the customs authority as
prescribed by law or providing them behind schedule.
4. A fine
ranging from VND 8,000,000 to VND 12,000,000 shall be imposed for failure to
comply with the inspection decision issued by a customs authority.
5. A fine
ranging from VND 20,000,000 to VND 30,000,000 shall be imposed for any of the
following offences:
a)
Swapping goods that have undergone customs inspections and goods that have not;
b)
Failure to provide documents, files or electronic data on exports, imports or
vehicles entering or leaving Vietnam to the customs authority as prescribed by
law.
6.
Penalties for selling goods of legal origin at duty-free shops without sticking
the “Vietnam duty not paid” stamp as prescribed are as follows:
a) A fine
ranging from VND 3,000,000 to VND 5,000,000 shall be imposed if the exhibit is
worth less than VND 10,000,000;
b) A fine
ranging from VND 5,000,000 to VND 10,000,000 shall be imposed if the exhibit is
worth from VND 10,000,000 to less than VND 20,000,000;
c) A fine
ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the exhibit
is worth from VND 20,000,000 to less than VND 30,000,000;
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dd) A
fine ranging from VND 30,000,000 to VND 40,000,000 shall be imposed if the
exhibit is worth VND 50,000,000 or more.
7. A fine
ranging from VND 40,000,000 to VND 80,000,000 shall be imposed for any of the
following offences:
a) Use of
forged documents; submission or presentation of illegal documents to the
customs authority without initiating criminal prosecution;
b)
Illegal use of another entity’s account or digital signature to follow customs
procedures;
c)
Illegal access, falsification or destruction of the customs information system;
d)
Selling goods banned from export, banned from import or suspended from export
or import, goods which have not yet been allowed to be sold in Vietnam as
prescribed at duty-free shops.
8. Penalties
for exporting or importing goods inconsistently with the customs declaration in
terms of quantity, names and categories without any document for additional
declaration in accordance with regulations of law on customs regarding
additional declaration, except for the cases specified in Articles 15 through
22 hereof are as follows:
a) A fine
ranging from VND 5,000,000 to VND 10,000,000 shall be imposed if the exhibit is
worth less than VND 30,000,000;
b) A fine
ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the exhibit
is worth from VND 30,000,000 to less than VND 50,000,000;
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d) A fine
ranging from VND 40,000,000 to VND 60,000,000 shall be imposed if the exhibit
is worth from VND 70,000,000 to less than VND 100,000,000;
dd) A
fine ranging from VND 60,000,000 to VND 80,000,000 shall be imposed if the
exhibit is worth VND 100,000,000 or more but below the value that is liable to
criminal prosecution.
9.
Additional penalties:
a) The
exhibit of the administrative offence in Point a Clause 5, Point a Clause 7 or
Clause 8 of this Article shall be confiscated, except for the exhibits subject to
the remedial measures specified in Points a and b Clause 10, and Clause 11 of
this Article.
b) The
exhibits which are forged documents or illegal documents shall be confiscated
if the offence in Point a Clause 7 of this Article is committed.
10.
Remedial measures:
The
violator is compelled to:
a) remove
from the territory of the Socialist Republic of Vietnam or re-export the
exhibits which are waste failing to meet conditions or technical standards on
environment, goods or items detrimental to human, animal and plant health and
the environment during the effective period of the decision on penalty
imposition if the offence in Point a Clause 7, or Clause 8 of this Article is
committed;
b)
destroy incident materials if the offence in Point a Clause 7, or Clause 8 of
this Article is committed;
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d) stick
the “Vietnam duty not paid” stamp as prescribed if the offence in Clause 6 of
this Article is committed.
11. An
individual or organization that commits the offence specified in Point a Clause
7 of this Article for the purpose of tax evasion shall incur the penalties
specified in Article 14 of this Decree.
Article 12. Offences against regulations on customs
supervision
1. A fine
ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the
following offences:
a)
Transshipping, storing, deconsolidating or consolidating shipments in the same
container or the same carriage, change of the mode of transport or change of
the transport vehicle during transport of goods under customs supervision
without notifying the customs authority or obtaining approval from the customs
authority as prescribed by law;
b)
Destroying waste or scrap generated from the processing or manufacturing of
goods for export or from activities of an export processing enterprise without
notifying the customs authority;
c) Moving
raw materials, supplies, machinery and equipment to another factory for
re-processing or to another factory or storage area other than the original one
already notified to the customs authority for the purposes of processing or
manufacturing of goods for export without notifying the customs authority;
d)
Transporting goods from the duty-free goods warehouse to a duty-free shop or
aircraft and vice versa without notifying the customs authority or obtaining
approval from the customs authority.
2. A fine
ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for any of the
following offences:
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b)
Changing the packages or labels of goods under customs supervision without
permission;
c)
Failure to maintain the status quo of the goods under customs supervision or
goods in storage pending customs clearance in accordance with regulations of
law;
d)
Storing goods at a location other than that prescribed by the customs authority
or registered with the customs authority;
dd)
Storing goods in storage at a location that fails to satisfy all the conditions
as prescribed by law.
3. A fine
ranging from VND 20,000,000 to VND 30,000,000 shall be imposed for failure to maintain
the status quo of the customs seal or the seal of the carrier in the case where
the customs seal is exempt as prescribed during transport of goods under
customs supervision or for using forged customs seal or carrier’s forged seal.
4. A fine
ranging from VND 30,000,000 to VND 40,000,000 shall be imposed for any of the
following offences:
a)
Selling goods under customs supervision, except for the case specified in
Clause 5 of this Article.
If the
goods sold are tax-free, eligible for tax exemption or considered to be
eligible for tax exemption, tax refund or tax cancellation or concessional tax
within tariff quota and do not violate exports and imports management policies,
penalties specified in Point g Clause 1 Article 14 of this Decree shall be imposed;
b)
Selling a vehicle that is registered overseas and temporarily imported into
Vietnam.
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6. A fine
ranging from VND 60,000,000 to VND 80,000,000 shall be imposed for failure to
maintain the status quo of the customs seal or the seal of the carrier in the
case where the customs seal is exempt as prescribed during transport of goods
under customs supervision or for using forged customs seal or carrier’s forged
seal while the goods under customs supervision have been sold.
7.
Additional penalties:
a) The
forged seal shall be confiscated if the offence in Clause 3 or 6 of this
Article is committed;
b) The
exhibit of the offence in Point b Clause 4 of this Article shall be
confiscated.
8.
Remedial measures:
The
violator is compelled to:
a)
transport goods involved in the merchanting trade transactions, goods being
moved to another custom post outside the checkpoint area or temporarily
imported goods at the correct border checkpoint or route if the offence in
Point a Clause 2 of this Article is committed;
b) pay an
amount equal to the value of the exhibits that have been sold, concealed and
disguised or destroyed against the law if the offence in Point b Clause 4 of
this Article is committed;
c) remove
the packages and labels that are changed because of the offence specified in
Point b Clause 2 of this Article.
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Article 13. Offences against regulations on customs control
1. A fine
ranging from VND 1,000,000 to VND 3,000,000 shall be imposed for any of the
following offences:
a)
Failure to obey the order to stop and inspect the vehicle as prescribed;
b)
Failure to provide the hold diagram, give instructions or open the suspected
cargo hold on the vehicle for inspection.
2. A fine
ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the
following offences:
a)
Storing, trading, transporting exports or imports without illegal documents in
a customs area without legitimate documents if the exhibit is worth less than
VND 30,000,000;
b)
Illegally transporting cash in Vietnamese currency, cash in foreign currencies,
gold, other precious metals or gemstones across the border if the exhibit is
worth less than VND 30,000,000;
c)
Sending a foreign vehicle across the border without adherence to the prescribed
route or checkpoint or without following customs procedures as prescribed.
3. A fine
ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for the
violating the regulations in Points a and b Clause 2 of this Article if the
exhibit is worth from VND 30,000,000 to less than VND 50,000,000.
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5. A fine
ranging from VND 40,000,000 to VND 60,000,000 shall be imposed for any of the
following offences:
a) The
offences specified in Points a and b Clause 2 of this Article where the exhibit
is worth from VND 70,000,000 to less than VND 100,000,000;
b)
Unloading goods at a port other than the port of destination specified in the
goods manifest or bill of lading;
c)
Loading, unloading, transshipment, carriage transfer or carriage detachment of exports,
imports or goods in transit on a vehicle under customs control without
permission by the customs authority;
d)
Concealing and disguising, destroying or disposing goods to avoid customs
inspection or customs supervision;
dd)
Transporting waste to Vietnam for the consignee on the goods manifest who is
ineligible to import waste as production materials.
6. A fine
ranging from VND 60,000,000 to VND 80,000,000 shall be imposed for the
violating the regulations in Points a and b Clause 2 of this Article if the
exhibit is worth VND 100,000,000 or more but below the value that is liable to
criminal prosecution.
7.
Additional penalties:
The
exhibit of the administrative offence in Point a or b Clause 2; Clause 3;
Clause 4; Point a or d Clause 5; Clause 6 of this Article shall be confiscated,
except for the exhibit subject to the remedial measure specified in Point d
Clause 8 of this Article.
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The
violator is compelled to:
a) pay an
amount equal to the value of the exhibits that have been sold, concealed and
disguised or destroyed against the law if the offence in Point d Clause 5 of
this Article is committed;
b) remove
from the territory of the Socialist Republic of Vietnam or re-export the
vehicle registered overseas during the effective period of the decision on
penalty imposition if offence in Point c Clause 2 of this Article is committed;
c) remove
from the territory of the Socialist Republic of Vietnam or re-export the
exhibit which is waste failing to meet conditions or technical standards on
environment during the effective period of the decision on penalty imposition
if the offence specified in Point dd Clause 5 of this Article is committed;
d)
destroy goods or items detrimental to human, animal and plant health and the
environment, and indecent materials if the offence in Point a or b Clause 2;
Cause 3; Clause 4; Point a Clause 5; Clause 6 of this Article is committed.
Article 14. Penalties for tax evasion
1. Acts
of tax evasion include:
a) Use of
illegal or false documents to make tax declaration; making erasures or
alterations on documents leading to understatement of tax payable or
overstatement of tax exempted, reduced, refunded or cancelled;
b)
Incorrectly declaring codes of goods, tax rates or tax amount though
instructions have been provided by the Ministry of Finance or the customs
authority as prescribed;
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d)
Following procedures for exporting processed products; domestic exports;
exports of an export processing enterprise without actually exporting them;
dd)
Overstatement of the quantity or categories of processed products; domestic
exports; exports of an export processing enterprise; re-exported goods;
e)
Failure to declare domestically purchased raw materials or supplies subject to
export duty incorporated into the processed products for export; incorrectly
declaring value of the exported raw materials, supplies or parts incorporated
into the processed products, thereby resulting in the overstatement of tax
exempted for the products processed overseas and then imported into Vietnam;
g)
Repurposing goods which are tax-free, eligible for tax exemption, considered to
be eligible for tax exemption or subject to tariff quotas without notifying the
customs authority as prescribed;
h)
Incorrectly declaring quantity, names, categories, quality, value or origins of
goods imported from a free trade zone into the domestic market;
i)
Failure to record the revenues and expenditures related to the determination of
tax payables in accounting books;
k)
Selling duty-free goods to ineligible buyers, in excess of the prescribed
allowances or without satisfying conditions as prescribed by law;
l)
Colluding with the consignor to import goods for the purpose of tax evasion.
2. The
taxpayer that commits any of the offences specified in Clause 1 of this Article
which is not liable to criminal prosecution shall also incur a fine as follows:
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b) Every
aggravating circumstance that is found will cause the fine to increase by 20%
but not exceeding 03 times the evaded tax.
3.
Remedial measures:
The violator
is compelled to fully pay the outstanding tax if any of the offences in this
Article is committed.
4.
Regulations set out in this Article shall not apply to the cases specified in
Articles 15 through 22 hereof.
5. If any
of the offences in Point c or h Clause 1 of this Article is committed and
documents are not available for additional declaration, the penalty specified
in Clause 8 Article 11 hereof shall be imposed.
Article 15. Regulations on export, import and transport of
goods banned and suspended from export and import to Vietnam
1.
Penalties for exporting, importing or transporting goods banned or suspended
from export or import to Vietnam, except for the cases specified in Clauses 2
and 3 of this Article are as follows:
a) A fine
ranging from VND 3,000,000 to VND 6,000,000 shall be imposed if the exhibit is
worth less than VND 20,000,000;
b) A fine
ranging from VND 6,000,000 to VND 10,000,000 shall be imposed if the exhibit is
worth from VND 20,000,000 to less than VND 30,000,000;
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d) A fine
ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if the exhibit
is worth from VND 50,000,000 to less than VND 70,000,000;
dd) A
fine ranging from VND 50,000,000 to VND 80,000,000 shall be imposed if the
exhibit is worth from VND 70,000,000 to less than VND 100,000,000;
e) A fine
ranging from VND 80,000,000 to VND 100.000.000 shall be imposed if the exhibit
is worth VND 100,000,000 or more but below the value that is liable to criminal
prosecution.
2.
Penalties for illegally bringing in or out of the territory of the Socialist
Republic of Vietnam narcotics, weapons and firecrackers of all types on the list
of goods banned or suspended from export and import shall be imposed as
prescribed in the Government’s Decree No. 167/2013/ND-CP dated November 12,
2013.
3.
Penalties for transporting types of elephant ivory or rhino horns which are
banned from export and import shall be imposed as prescribed in Article 22 of
the Government’s Decree No. 35/2019/ND-CP dated April 25; for export and import
of types of elephant ivory or rhino horns which are banned from export and
import shall be imposed as prescribed in Article 23 of the Decree No.
35/2019/ND-CP .
4.
Additional penalties:
The
exhibit of the offence in Clause 1 of this Article shall be confiscated, except
for the exhibits subject to the remedial measures specified in Points a and b
Clause 5 of this Article.
5.
Remedial measures:
The
violator is compelled to:
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b)
destroy the exhibits which are incident materials; cultural products banned
from dissemination or sale or subject to the decision to terminate
dissemination or sale; publications banned from dissemination or sale in
Vietnam; exports detrimental to human, animal and plant health and the
environment if any of the offences in this Article is committed;
c) pay an
amount equal to the value of the exhibits that have been sold, concealed and
disguised or destroyed against the law if any of the offences in this Article
is committed.
Article 16. Export, import, temporary import, re-export,
transit and merchanting trade of goods with images and contents inaccurately
representing national sovereignty or other contents affecting security,
politics, economy, society and diplomatic relations of Vietnam
1.
Penalties for export or import of goods with images or contents inaccurately representing
national sovereignty or other contents affecting security, politics, economy,
society and diplomatic relations of Vietnam are as follows:
a) A fine
ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if there are
fewer than 20 units of product involved in the offence;
b) A fine
ranging from VND 20,000,000 to VND 30,000,000 shall be imposed if there are
from 20 to fewer than 50 units of product involved in the offence;
c) A fine
ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if there are
from 50 to fewer than 70 units of product involved in the offence;
d) A fine
ranging from VND 50,000,000 to VND 70,000,000 shall be imposed if there are
from 70 to fewer than 100 units of product involved in the offence;
dd) A
fine ranging from VND 50,000,000 to VND 70,000,000 shall be imposed if there
are 100 units of product or more involved in the offence.
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The
exhibits which are goods with images or contents inaccurately representing
national sovereignty or other contents affecting security, politics, economy,
society and diplomatic relations of Vietnam shall be confiscated if the offence
in Clause 1 of this Article is committed.
3.
Remedial measures:
The violator
is compelled to pay an amount equal to the value of the exhibits that have been
sold, concealed and disguised or destroyed against the law if the offence in
this Article is committed.
Article 17. Export, import, temporary import, re-export,
transit and merchanting trade of goods with falsely declared Vietnamese origins
1.
Penalties for export, import, temporary import, re-export, transit and
merchanting trade of goods with falsely declared Vietnamese origins are as
follows:
a) A fine
ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the exhibit
is worth less than VND 30,000,000;
b) A fine
ranging from VND 20,000,000 to VND 30,000,000 shall be imposed if the exhibit
is worth from VND 30,000,000 to less than VND 50,000,000;
c) A fine
ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if the exhibit
is worth from VND 50,000,000 to less than VND 70,000,000;
d) A fine
ranging from VND 50,000,000 to VND 70,000,000 shall be imposed if the exhibit
is worth from VND 70,000,000 to less than VND 100,000,000;
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2.
Additional penalties:
The
exhibit of the offence in this Article shall be confiscated, except for the exhibit
subject to the remedial measure specified in Point a Clause 3 of this Article.
3.
Remedial measures:
The
violator is compelled to:
a)
destroy the exhibits which are goods or items detrimental to human, animal and
plant health and the environment, and indecent materials if the offence in this
Article is committed;
b) pay an
amount equal to the value of the exhibits that have been sold, concealed and
disguised or destroyed against the law if the offence in this Article is
committed.
Article 18. Offences against regulations on export and
import of goods subject to quotas, licenses, conditions, standards and
regulations
1.
Penalties for export or import of goods without a quota, export or import
license though the quota, export or import license is compulsory; export or
import of goods that fail to satisfy conditions, standards or technical
regulations; export or import of goods that have to undergo specialized
inspection but failure to notify the specialized inspection result as
prescribed by law:
a) A fine
ranging from VND 2,000,000 to VND 5,000,000 shall be imposed if the exhibit is
worth less than VND 20,000,000;
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c) A fine
ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the exhibit
is worth from VND 30,000,000 to less than VND 50,000,000;
d) A fine
ranging from VND 20,000,000 to VND 30,000,000 shall be imposed if the exhibit
is worth from VND 50,000,000 to less than VND 100,000,000;
dd) A
fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if the
exhibit is worth VND 100,000,000 or more but below the value that is liable to
criminal prosecution.
2. A fine
that is twice as much as the fine imposed for the offence mentioned in Clause 1
of this Article shall be imposed for failure to submit the customs dossier
within 30 days from the date on which the shipment arrives at the border
checkpoint.
3.
Remedial measures:
The
violator is compelled to:
a) remove
from the territory of the Socialist Republic of Vietnam or re-export the
exhibit within 30 days from the date on which the decision on penalty
imposition is received if any of the offence in this Article is committed;
except for exports and imports licensed by the competent authority within the
aforementioned time limit.
b) pay an
amount equal to the value of the exhibits that have been sold, concealed and
disguised or destroyed against the law if the offence in this Article is committed.
Article 19. Offences against regulation on export and
import of goods on the list of goods exported or imported by designated traders
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2.
Remedial measures:
The
violator is compelled to:
a) remove
from the territory of the Socialist Republic of Vietnam or re-export the
exhibit within 30 days from the date on which the decision on penalty
imposition is received if the offence in this Article is committed and the
exhibits are imports; except for the goods designated by the competent
authority in writing to be imported within the aforementioned time limit.
b) pay an
amount equal to the value of the exhibits that have been sold, concealed and
disguised or destroyed against the law if the offence in this Article is
committed.
Article 20. Offences against regulations on temporary
import and temporary export of goods
1. A fine
ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for any of the
following offences:
a) Temporarily
importing goods (except for temporarily imported goods) without a temporary
import license though a temporary import license is compulsory;
b)
Temporarily exporting goods without a license, except for the case specified in
Point b Clause 2 of this Article.
2. A fine
ranging from VND 20,000,000 to VND 40,000,000 shall be imposed for any of the
following offences:
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b)
Temporarily exporting goods banned or suspended from export or import without a
temporary export license.
3. A fine
ranging from VND 40,000,000 to VND 50,000,000 shall be imposed for temporary
import of goods on the list of goods to be temporarily imported or exported
under certain conditions without failure to satisfy the conditions for
temporary import.
4. A fine
ranging from VND 50,000,000 to VND 60,000,000 shall be imposed for temporary
import of goods without a license though a license is compulsory, except for
the case specified in Clause 5 of this Article.
5. A fine
ranging from VND 60,000,000 to VND 80,000,000 shall be imposed for the offence
in Clause 4 of this Article if the exhibits are goods banned or suspended from
export or import or goods which have not yet been allowed to be sold or used in
Vietnam.
6. A fine
ranging from VND 80,000,000 to VND 100,000,000 shall be imposed for temporary
import of goods on the list of goods banned or suspended from temporary import.
7.
Additional penalties:
The
exhibits of the offences in Clauses 2, 3 and 5 of this Article shall be
confiscated, except for the exhibits subject to the remedial measures specified
in Points b and c Clause 8 of this Article.
8.
Remedial measures:
The
violator is compelled to:
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b) remove
from the territory of the Socialist Republic of Vietnam or re-export the
exhibits which are goods or items detrimental to human, animal and plant health
and the environment at the checkpoint of import during the effective period of
the decision on penalty imposition if the offence in Clause 2, 3 or 5 of this
Article is committed;
c)
destroy the exhibits which are incident materials; cultural products banned
from dissemination or sale or subject to the decision to terminate
dissemination or sale; publications banned from dissemination or sale in
Vietnam if any of the offences in this Article is committed;
d) pay an
amount equal to the value of the exhibits that have been sold, concealed and
disguised or destroyed against the law if any of the offences in this Article
is committed.
Article 21. Offences against regulations on transit and
merchanting trade of goods
1. A fine
ranging from VND 10,000,000 to VND 30,000,000 shall be imposed for transiting
goods without a license issued by a competent authority though a license is
compulsory, except for the case specified in Clause 2 of this Article.
2. A fine
ranging from VND 20,000,000 to VND 40,000,000 shall be imposed for any of the
following offences:
a)
Transiting goods without a license though a license is compulsory;
b)
Merchanting trade of goods on the list of goods banned or suspended from export
or import or goods which have not yet been allowed to be sold or used in
Vietnam without a license as prescribed.
3. A fine
ranging from VND 60,000,000 to VND 80,000,000 shall be imposed for merchanting
trade of goods on the list of goods banned or suspended from merchanting trade.
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The
exhibit of the offence in Clause 2 or 3 of this Article shall be confiscated, except
for the exhibits subject to the remedial measures specified in Points b and c
Clause 5 of this Article.
5.
Remedial measures:
The
violator is compelled to:
a) remove
from the territory of the Socialist Republic of Vietnam or re-export the
exhibit at the checkpoint of import during the effective period of the decision
on penalty imposition if the offence in Clause 1 of this Article is committed,
except for the exhibits subject to the remedial measures specified in Point c
Clause 5 of this Article;
b) remove
from the territory of the Socialist Republic of Vietnam or re-export the
exhibits which are goods or items detrimental to human, animal and plant health
and the environment at the checkpoint of import during the effective period of
the decision on penalty imposition if the offence in Clause 2 or 3 of this
Article is committed;
c)
destroy the exhibits which are incident materials; cultural products banned
from dissemination or sale or subject to the decision to terminate
dissemination or sale; publications banned from dissemination or sale in
Vietnam if any of the offences in this Article is committed;
d) pay an
amount equal to the value of the exhibits that have been sold, concealed and
disguised or destroyed against the law if any of the offences in this Article
is committed.
Article 22. Offences against regulations on labeling of
imports
1. A fine
ranging from VND 1,000,000 to VND 3,000,000 shall be imposed for importing
goods on which contents are illegible as prescribed by the law on goods labels
but the importer fails to remedy the situation.
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a) A fine
ranging from VND 500,000 to VND 1,000,000 if the exhibit is worth less than VND
5,000,000;
b) A fine
ranging from VND 1,000,000 to VND 3,000,000 if the exhibit is worth from VND
5,000,000 to less than VND 10,000,000;
c) A fine
ranging from VND 3,000,000 to VND 7,000,000 if the exhibit is worth from VND
10,000,000 to less than VND 20,000,000;
d) A fine
ranging from VND 7,000,000 to VND 10,000,000 if the exhibit is worth from VND
20,000,000 to less than VND 30,000,000;
dd) A
fine ranging from VND 10,000,000 to VND 15,000,000 if the exhibit is worth from
VND 30,000,000 to less than VND 50,000,000;
e) A fine
ranging from VND 15,000,000 to VND 20,000,000 if the exhibit is worth from VND
50,000,000 to less than VND 70,000,000;
g) A fine
ranging from VND 20,000,000 to VND 25,000,000 if the exhibit is worth from VND
70,000,000 to less than VND 100.000.000;
h) A fine
ranging from VND 25,000,000 to VND 30,000,000 if the exhibit is worth VND
100,000,000 or more.
3. Penalties
for importing goods without original labels though original labels are
compulsory:
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b) A fine
ranging from VND 3,000,000 to VND 5,000,000 if the exhibit is worth from VND
5,000,000 to less than VND 10,000,000;
c) A fine
ranging from VND 5,000,000 to VND 10,000,000 if the exhibit is worth from VND
10,000,000 to less than VND 20,000,000;
d) A fine
ranging from VND 10,000,000 to VND 15,000,000 if the exhibit is worth from VND
20,000,000 to less than VND 30,000,000;
dd) A
fine ranging from VND 15,000,000 to VND 25,000,000 if the exhibit is worth from
VND 30,000,000 to less than VND 50,000,000;
e) A fine
ranging from VND 25,000,000 to VND 35,000,000 if the exhibit is worth from VND
50,000,000 to less than VND 70,000,000;
g) A fine
ranging from VND 35,000,000 to VND 50,000,000 if the exhibit is worth from VND
70,000,000 to less than VND 100.000.000;
h) A fine
ranging from VND 50,000,000 to VND 60,000,000 if the exhibit is worth VND
100,000,000 or more.
4.
Remedial measures:
The
violator is compelled to:
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b) pay an
amount equal to the value of the exhibits that have been sold, concealed and
disguised or destroyed against the law if any of the offences in this Article
is committed.
Article 23. Offences against regulations on management of
bonded warehouses, tax-suspension warehouses, container freight stations and
duty-free shops
1. A fine
ranging from VND 1,000,000 to VND 2,000,000 shall be imposed for any of the
following offences:
a) Taking
goods, machinery and equipment from the domestic market into a bonded warehouse
serving packaging, classification or maintenance without notifying the customs
authority;
b)
Providing package reinforcement, splitting and packaging services;
consolidation, classification, preservation and sampling of goods in the bonded
warehouse without notifying the customs authority;
c)
Transferring the ownership of goods in the bonded warehouse without notifying
the customs authority;
d)
Failure to take goods, machinery and equipment out of the bonded warehouse,
tax-suspension warehouse, container freight station, duty-free shop or
warehouse of the duty-free business when the storage period expires.
2. A fine
ranging from VND 2,000,000 to VND 5,000,000 shall be imposed for any of the
following offences:
a) Moving
goods from one bonded warehouse to another without a written permission from
the competent person of the customs authority in charge of the bonded
warehouse;
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c)
Providing banned services in the bonded warehouse or container freight station;
d)
Failure to punctually submit reports on the bonded warehouse, tax-suspension
warehouse or container freight station.
3. A fine
ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for any of the
following offences:
a)
Sending goods that, by law, must not be stored in bonded warehouses to a bonded
warehouse;
b)
Concealing and disguising goods in a bonded warehouse or tax-suspension
warehouse;
c)
Destroying goods in a bonded warehouse or tax-suspension warehouse against the
law.
4.
Additional penalties:
a) The
exhibit of the offence in Point b Clause 3 of this Article shall be
confiscated;
b) The
exhibit of the offence in Point a Clause 3 of this Article shall be
confiscated, except for the exhibits which are goods banned or suspended from
export or import; except for the exhibits subject to the remedial measures
specified in Points b and c Clause 5 of this Article.
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The
violator is compelled to:
a) pay an
amount equal to the value of the exhibits that have been sold, concealed and
disguised or destroyed against the law if the offence in Point b Clause 3 of
this Article is committed;
b) remove
from the territory of the Socialist Republic of Vietnam or re-export the
exhibit during the effective period of the decision on penalty imposition if
the offence in Point a Clause 3 of this Article is committed, except for the
exhibit subject to the remedial measure specified in Point c Clause 5 of this
Article;
c)
destroy the exhibits which are incident materials; cultural products banned
from dissemination or sale or subject to the decision to terminate
dissemination or sale; publications banned from dissemination or sale in
Vietnam if the offence in Point a Clause 3 of this Article is committed;
d) remove
the illegal elements of goods with falsely declared Vietnamese origins before
they are removed from the territory of the Socialist Republic of Vietnam if the
offence in Point a Clause 3 of this Article is committed.
Article 24. Offences against regulations on management of
exports and imports at ports, warehouses, depots and sites for customs
clearance, customs inspection and supervision (except for bonded warehouses and
tax-suspension warehouses)
1. A fine
ranging from 1,000,000 to 3,000,000 shall be imposed for any of the following
offences:
a)
Failure to punctually notify the inventory of goods the port, warehouse or
depot within customs area;
b)
Failure to arrange goods in the port, warehouse or depot at the request of the customs
authority.
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a)
Failure to adhere to regulations on management, production of statistics,
document retention and data about goods entering and leaving the port,
warehouse or depot as prescribed by law and provide them for the customs
authority on request;
b)
Failure to provide information and cooperate with the customs authority in
monitoring, inspecting and supervising goods being taken in, out and stored in
the port, warehouse, depot or site for customs clearance, customs inspection
and supervision.
3. A fine
ranging from VND 40,000,000 ND to VND 60,000,000 shall be imposed for allowing
goods to be released from a port, warehouse or depot when the goods are not
eligible for release from the customs-controlled area or a notification of
suspension of release of goods from the customs-controlled area has been
issued.
Article 25. Offences against regulations on enforcement of
administrative decisions
1. A fine
ranging from VND 5,000,000 ND to VND 10,000,000 shall be imposed for failure to
transfer money of an individual or organization that has to implement the
decision to impose penalties for administrative customs offences issued by a
competent authority, except for the case specified in Clause 2 of this Article.
2. A fine
equal to the outstanding tax shall be imposed on the commercial bank that fails
to transfer outstanding tax from the taxpayer’s account to the state budget
account at the request of the tax authority, unless the taxpayer’s account
balance is not sufficient to fully pay the outstanding tax.
3. A fine
ranging from VND 1,000,000 ND to VND 5,000,000 shall be imposed for deliberate
failure to implement the decision on enforced deductions from the violator’s
salary or income.
4. A fine
ranging from 5,000,000 to 10,000,000 shall be imposed for any of the following
offences:
a)
Failure to provide information or to provide correct information about the
transactions related to exported or imported goods or vehicles entering or
leaving Vietnam that are made via the taxpayer’s account at the credit
institution at the request of the customs authority as prescribed by law;
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Article 26. Application of measures for preventing
administrative offences and ensuring the imposition of penalties for
administrative offences
1. The
application of measures for preventing administrative offences and ensuring the
imposition of penalties for administrative offences shall comply with Part 4 of
the Law on Penalties for Administrative Vioklations 2012 and this Decree.
2. If illegal
goods and legal goods are in the same shipment, only illegal goods shall be
impounded.
3. If the
exhibits are cash in foreign currencies or Vietnamese currency in cash of the
person entering or leaving Vietnam with a passport or passport alternative
issued by a Vietnamese or foreign competent authority, laissez-passer,
bordering resident’s ID card only the amount that exceeds the allowance
shall be impounded.
Article 27. The power to make records on administrative
offences
1. The
persons who have the power to impose penalties specified in Articles 28 through
31 hereof Article, who are performing their duties.
2.
Persons of people’s army or people’s security forces performing their duties at
the authorities prescribed in Articles 28 through 31 hereof.
3. If the
administrative offences are committed on the aircraft, on the ship or on the
train, the pilot in command or the captain shall make the administrative
offence record and transfer it to the persons specified in Articles 28 through
32 hereof when the aircraft, the ship or the train arrives at the aerodrome,
the wharf or the terminal.
Article 28. Power to impose penalties of Presidents of
People’s Committees at all levels
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a) issue warnings;
b) impose
a maximum fine of VND 50,000,000 upon an individual and VND 100,000,000 upon an
organization;
c)
confiscate the exhibits which have been used for committing administrative
offence but are worth less than the fine specified in Point b of this Clause;
d)
enforce the remedial measures mentioned in Points a, b, c, d, dd, e and i
Clause 5 Article 5 hereof.
2.
Presidents of provincial People’s Committees are entitled to:
a) issue
warnings;
b) impose
a fine up to the maximum fine prescribed herein;
c)
confiscate the exhibits used for committing administrative offences;
d)
enforce the remedial measures mentioned in Points a, b, c, d, dd, e and i
Clause 5 Article 5 hereof.
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1.
Customs officials on duty are entitled to:
a) issue
warnings;
b) impose
a maximum fine of VND 500,000 upon an individual and VND 1,000,000 upon an
organization.
2. Team
leaders of Sub-departments of Customs and Sub-departments of Post-Clearance
Inspection are entitled to:
a) issue
warnings;
b) impose
a maximum fine of VND 5,000,000 upon an individual and VND 10,000,000 upon an
organization.
3.
Directors of Sub-departments of Customs, Sub-departments of Post-Clearance
Inspection, leaders of customs enforcement teams affiliated to provincial,
inter-provincial or city Customs Departments, smuggling prevention team
leaders, leaders of customs control teams at sea and leaders of intellectual
property right protection teams of the Smuggling Investigation and Prevention
Department of the General Department of Customs are entitled to:
a) issue
warnings;
b) impose
a maximum fine of VND 25,000,000 upon an individual and VND 50,000,000 upon an
organization;
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d)
enforce the remedial measures mentioned in this Decree.
4.
Director of Smuggling Investigation Department, Director of Post-clearance Inspection
Department affiliated to the General Department of Customs and Directors of
provincial, inter-provincial or city Customs Departments are entitled to:
a) issue
warnings;
b) impose
a maximum fine of VND 50,000,000 upon an individual and VND 100,000,000 upon an
organization;
c)
confiscate the exhibits which have been used for committing administrative
offence but are worth less than the fine specified in Point b of this Clause;
d)
enforce the remedial measures mentioned in this Decree.
5.
Director General of General Department of Customs is entitled to:
a) issue
warnings;
b) impose
a fine up to the maximum fines specified in Article 24 of the Law on Penalties
for Administrative Vioklations 2012;
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d)
enforce the remedial measures mentioned in this Decree.
6.
Directors of Sub-departments of Customs, Directors of Sub-departments of
Post-Clearance Inspection, Directors of provincial and inter-provincial Customs
Departments, Director of the Smuggling Prevention Department, Director of the
Department of Post-Clearance Inspection, and the Director General of the
General Department of Customs are entitled to impose penalties for tax offences
with maximum fines specified in Points b, c and d Clause 2 Article 138 of the
Law on Tax Administration.
Article 30. Power to impose penalties of the Border Guard
1. The
Border Guard officers on duty are entitled to issue warnings.
2. Senior
officers of the persons mentioned in Clause 1 of this Article are entitled to:
a) issue
warnings;
b) impose
a maximum fine of VND 2,500,000 upon an individual and VND 5,000,000 upon an
organization.
3.
Captains of border-guard posts, commanders of border-guard flotillas and commanders
of border guards at port checkpoints are entitled to:
a) issue
warnings;
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c) confiscate
the exhibits which have been used for committing administrative offence but are
worth less than the fine specified in Point b of this Clause;
d)
enforce the remedial measures mentioned in Point d Clause 5 Article 5 hereof.
4.
Commanders of provincial border guards and commanders of coastal guard fleets
affiliated to the Border Guard High Command are entitled to:
a) issue
warnings;
b) impose
a fine up to the maximum fine prescribed herein;
c)
confiscate the exhibits used for committing administrative offences;
d)
enforce the remedial measures mentioned in Points dd and e Clause 5 Article 5
hereof.
Article 31. The power to impose penalties of the Vietnam
Coast Guard
1.
Coastguard officers on duty are entitled to:
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b) impose
a maximum fine of VND 1,500,000 upon an individual and VND 3,000,000 upon an
organization.
2.
Captains of coastguard teams are entitled to:
a) issue
warnings;
b) impose
a maximum fine of VND 5,000,000 upon an individual and VND 10,000,000 upon an
organization.
3.
Coastguard squad leaders and captains of coastguard stations are entitled to:
a) issue
warnings;
b) impose
a maximum fine of VND 10,000,000 upon an individual and VND 20,000,000 upon an
organization;
c)
enforce the remedial measures mentioned in Point dd Clause 5 Article 5 hereof.
4.
Commanders of coastguard platoons are entitled to:
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b) impose
a maximum fine of VND 20,000,000 upon an individual and VND 400,000,000 upon an
organization;
c)
confiscate the exhibits which have been used for committing administrative
offence but are worth less than the fine specified in Point b of this Clause;
d)
enforce the remedial measures mentioned in Points a and dd Clause 5 Article 5
hereof.
5.
Commanders in chief of coastguard squadrons are entitled to:
a) issue
warnings;
b) impose
a maximum fine of VND 30,000,000 upon an individual and VND 60,000,000 upon an
organization;
c)
confiscate the exhibits which have been used for committing administrative
offence but are worth less than the fine specified in Point b of this Clause;
d)
enforce the remedial measures mentioned in Points a and dd Clause 5 Article 5
hereof.
6.
Commanders of regional coastguard command centers are entitled to:
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b) impose
a maximum fine of VND 50,000,000 upon an individual and VND 100,000,000 upon an
organization;
c)
confiscate the exhibits which have been used for committing administrative
offence but are worth less than the fine specified in Point b of this Clause;
d) enforce
the remedial measures mentioned in Points a and dd Clause 5 Article 5 hereof.
7.
Commander of Vietnam Coast Guard is entitled to:
a) issue
warnings;
b) impose
a fine up to the maximum fine prescribed herein;
c)
confiscate the exhibits used for committing administrative offences;
d)
enforce the remedial measures mentioned in Points a and dd Clause 5 Article 5
hereof.
Article 32. Determination
and delegation of the power to impose penalties for administrative offences and
take remedial measures
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2. Where
a fine is imposed, the maximum fine the person may impose depends on the
maximum fine of the fine bracket for that offence.
3. If
multiple persons are entitled to impose a penalty, the penalty shall be imposed
by the first person who examines the case.
4. If
multiple administrative offences are committed by a person, the power to impose
penalties shall be determined according to the following principles:
a) If the
penalties, fines, value of illegal goods or vehicles that are confiscated and
remedial measures are within the competence of a competent person, that person
shall impose penalties;
b) If the
penalties, fines, value of illegal goods or vehicles that are confiscated and
remedial measures are beyond the competence of a competent person, the case
shall be transferred to a competent authority.
The case
that is beyond the competence of the Director of the Customs Department shall
be transferred to the President of the People’s Committee of the province where
the offence is committed.
The case
that is beyond the competence of the Director of the Smuggling Investigation
and Prevention Department or the Director of the Post-clearance Inspection Department
shall be transferred to the Director General of the General Department of
Customs.
c) If
multiple persons specialized in various fields are entitled to impose penalties
for an offence, the President of the competent People’s Committee of the area where
the offence is committed shall impose the penalties.
5.
Penalties for all customs offences committed within a customs area shall be
imposed by the customs authority in charge of that customs area within its
power prescribed in this Circular; if a customs offence is discovered by the
Smuggling Investigation and Prevention Department or the Post-clearance
Inspection Department, penalties shall be imposed within its power.
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a)
Customs officials on duty shall impose fines for the administrative offences in
Clause 1 Article 7; Point a Clause 6 Article 8; Point a Clause 2 Article 22 of
this Decree;
b) Team
leaders of Sub-departments of Customs and Sub-departments of Post-Clearance
Inspection shall impose fines for the administrative offences in Points a, b
and d Clause 1 Article 7; Clause Article 7; Points a, b, c, d, dd, e and h
Clause 3 Article 7; Point c Clause 4 Article 7; Clauses 1, 2, 3 and 4 Article
8; Points a, b, c and d Clause 6 Article 8; Point a Clause 1, Point a Clause 2,
Point a Clause 3, Point a Clause 5 Article 10; Clauses 1, 2 and 3 Article 11;
Clause 1 Article 12; Clause 1 Article 13; Clauses 1 and 2 Article 23; Clauses 1
and 2 Article 24 hereof;
c)
Directors of Sub-departments of Customs, Sub-departments of Post-Clearance
Inspection, leaders of customs enforcement teams affiliated to provincial,
inter-provincial or city Customs Departments, smuggling prevention team
leaders, leaders of customs control teams at sea and leaders of intellectual property
right protection teams of the Smuggling Investigation and Prevention Department
of the General Department of Customs shall impose fines, additional penalties
and remedial measures against the administrative offences in Article 7; Article
8; Points a, b and c Clause 1, Clause 2, Clause 3, Point a Clause 4, Points a
and b Clause 5 Article 10; Clauses 1, 2, 3, 4, 5 and 6 Article 11; Points a, b
and c Clause 8, Clause 9, Clause 10 Article 11; Clauses 1, 2, 3, 4, 5, 7 and 8
Article 12; Clauses 1, 2, 3, 4, 7 and 8 Article 13; Points a, b, c and d Clause
1, Clause 4, Clause 5 Article 15; Points a, b and c Clause 1, Clause 2, Clause
3 Article 16; Points a, b and c Clause 1, Clause 2, Clause 3 Article 17;
Article 18 (unless the fines are beyond the competence of these persons);
Article 19; Clauses 1, 2, 3, 7 and 8 Article 20; Clauses 1, 2, 4 and 5 Article
21; Clauses 1 and 2, Points a, b, c, d, dd, e and g Clause 3, Clause 4 Article
22; Article 23; Clauses 1 and 2 Article 24; Clauses 1, 3 and 4 Article 25 of this
Decree;
d)
Director of Smuggling Investigation Department, Director of Post-clearance
Inspection Department affiliated to the General Department of Customs and
Directors of provincial, inter-provincial or city Customs Departments shall impose
fines, additional penalties and remedial measures against the administrative
offences in Articles 7, 8, 10, 11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23
and 24; Clauses 1, 3 and 4 Article 25 of this Decree;
dd)
Director General of General Department of Customs has the power to impose
fines, additional penalties and remedial measures against the administrative
offences in Articles 7, 8, 10, 11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23
and 24; Clauses 1, 3 and 4 Article 25 of this Decree;
e) Directors
of Sub-departments of Customs, Directors of Sub-departments of Post-Clearance
Inspection, Directors of provincial and inter-provincial Customs Departments,
Director of the Smuggling Prevention Department, Director of the Department of
Post-Clearance Inspection, and the Director General of the General Department
of Customs shall impose fines and remedial measures for the tax offences
specified in Articles 9 and 14, and Clause 2 Article 25 of this Decree.
7. Power
to impose penalties of Presidents of district-level People’s Committees
Presidents
of district-level People’s Committees shall impose fines, additional penalties
and remedial measures against the administrative offences in Articles 7, 8, 10,
11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23 and 24 hereof committed within
the areas under their management.
8. Power
to impose penalties of Presidents of provincial People’s Committees
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9. At the
positions along the national border where the customs authority is not
available, the local Border Guard shall impose fines, additional penalties and
remedial measures in accordance with Article 30 of this Article for the
administrative customs offences specified in Article 13 of this Decree. To be
specific:
a) Senior
officers of the Border Guard officers on duty shall impose penalties for the
offences in Clause 1 Article 13 of this Decree;
b)
Captains of border-guard posts, commanders of border-guard flotillas and
commanders of border guards at port checkpoints are entitled to impose
penalties for the administrative offences in Clause 1, Points a and b Clause 2,
Clause 7, Point d Clause 8 Article 13 of this Decree;
c)
Commanders of provincial border guards and commanders of coastal guard fleets
affiliated to the Border Guard High Command shall impose penalties for the
administrative offences in Clause 1, Points a and b Clause 2, Clause 3, Clause
4, Points a, b and c Clause 5, Clause 6, Clause 7, Points a and d Clause 8
Article 13 of this Decree.
10. At
the positions within Vietnam’s territorial waters where the customs authority
is not available, the local Vietnam Coast Guard shall impose fines, additional
penalties and remedial measures in accordance with Article 31 of this Article
for the administrative customs offences specified in Article 13 of this Decree.
To be specific:
a)
Coastguard officers on duty shall impose penalties for the offences in Clause 1
Article 13 of this Decree;
b)
Captains of coastguard teams shall impose penalties for the offences in Clause
1 Article 13 of this Decree;
c)
Coastguard squad leaders and captains of coastguard stations shall impose
penalties for the offences in Clause 1, Points a and b Clause 2, Point d Clause
8 Article 13 of this Decree;
d)
Commanders of coastguard platoons shall impose penalties for the offences in
Clauses 1, 2, 3, 4 and 7, Point d Clause 8 Article 13 of this Decree;
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e) Commanders
of regional coastguard command centers and Commander of Vietnam Coast Guard
shall impose penalties for the offences in Clauses 1 through 7 Point d Clause 8
Article 13 of this Decree.
Article 33. Procedure for imposing penalties and
implementing decisions on penalty imposition
1. The
procedure for imposing penalties and implementing decisions to impose penalties
for customs offences shall comply with Chapter III Part 2 of the Law on
Penalties for Administrative Vioklations 2012 and regulations of this Decree.
2. If the
remedial measures in Points a and b Clause 5 Article 5 of this Decree specified
in the decision on penalty imposition fail to be taken within 30 days from the
expiry date of the decision on penalty imposition, 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 other
exhibits.
Article 34. Exemption and reduction of fines for
administrative customs offences
1.
Entities eligible for exemption and reduction of fines for administrative
offences:
a) Any
organization or individual that commits a offence against administration of tax
on exports and imports shall be exempt from paying fines as prescribed by law
on tax administration;
b)
Individuals that incur penalties for other administrative tax offences shall be
eligible for exemption or reduction of fines as prescribed in Article 77 of the
Law on Penalties for Administrative Vioklations 2012.
2. An
application for exemption of fine incurred by the organization or individual
mention in Point a Clause 1 of this Article consists of:
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b) Where
the damage to property or treatment cost is covered by the insurer (if any), a
notarized copy of the certification of compensation for damage or treatment
cost provided by the insurer must be enclosed (if any);
c) A
document issued by one of the following agency: Communal police; communal
People’s Committee; Management Board of the industrial park, export-processing
zone or economic zone where the force majeure event occurs; fire department
stating that the taxpayer suffers from damage caused by the natural disaster,
calamity, epidemics, conflagration or accident or other force majeure event in
accordance with the Government’s regulations and date and place of the force
majeure event, except for the case where a declaration of status of the natural
disaster, calamity or epidemics made by the competent authority is available.
3.
Procedures for granting exemption of fine incurred by the organization or
individual mention in Point a Clause 1 of this Article are as follows:
a) The
applicant shall submit an application to the person issuing the decision on penalty
imposition;
b) Within
03 working days from the receipt of a sufficient application, the person
issuing the decision on penalty imposition shall compile documents, verify
information and validate the accuracy and adequacy of the application for submission
to the supervisory authority.
If the
application is insufficient, the person issuing the decision on penalty
imposition shall request the applicant in writing to provide additional
documents as prescribed;
c) Within
05 working days from the receipt of the application, the supervisory authority
shall consider it and notify the person issuing the decision on penalty
imposition and the applicant; in the case of rejection of the application, an
explanation shall be provided.
4.
Exemption and reduction of fines for administrative offences shall not be
granted if the decision on penalty imposition has been implemented.
5. The
procedures and power to grant exemption or reduction of fines to the individual
mentioned in Point b Clause 1 of this Article shall comply with Article 77 of
the Law on Penalties for Administrative Vioklations 2012.
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IMPLEMENTATION CLAUSE
Article 35. Effect
1. This
Decree comes into force from December 10, 2020.
2. From the
effective date of this Decree, the Government's Decree No. 127/2013/ND-CP dated
October 15, 2013 and the Government’s Decree No. 45/2016/ND-CP dated May 25,
2016 shall cease to have effect.
3. During
the implementation, if any of the relevant documents referred to in this Decree
is amended or replaced, the newest one shall apply.
Article 36. Grandfather clauses
1.
Regulations of this Decree shall apply to the offences which have been
committed before the effective date of this Decree but are detected or being
considered when this Decree takes effect if this Decree does not provide for
legal liability or impose less serious legal liability.
2. If
individuals or organizations that incur penalties still complain about the
decisions on penalties for administrative offences issued or implemented before
this Decree takes effect, the Law on Penalties for Administrative Vioklations
2012, the Government's Decree No. 127/2013/ND-CP and the Government's Decree
No. 45/2016/ND-CP shall apply.
Article 37. Responsibility for implementation
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2.
Ministers, Heads of ministerial agencies, Heads of Governmental agencies,
Presidents of People’s Committees of provinces and central-affiliated cities
are responsible for the implementation of this Decree./.
ON BEHALF OF THE GOVERNMENT
THE PRIME MINISTER
Nguyen Xuan Phuc