THE
GOVERNMENT
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|
THE
SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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|
No.
97/2007/ND-CP
|
Hanoi,
June 07, 2007
|
DECREE
ON HANDLING ADMINISTRATIVE VIOLATIONS AND ENFORCING THE
IMPLEMENTATION OF ADMINISTRATIVE DECISIONS IN THE CUSTOMS AREA
THE
GOVERNMENT
Pursuant to the Law on
Government organization of December 25, 2001;
Pursuant to the Law on
Customs of June 29, 2001 and the Law on amending and supplementing a number of
articles of the Law on Customs of June 14, 2005;
Pursuant to the Law on Tax
administration of November 29, 2006;
Pursuant to the Ordinance on
Handling administrative violations of July 02, 2002;
At the proposal of the
Minister of Finance,
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Chapter 1:
HANDLING ADMINISTRATIVE VIOLATIONS IN THE CUSTOMS AREA
Section 1:
GENERAL PROVISIONS
Article 1.
Scope and subjects of application
1. This chapter prescribes the
sanctions against administrative violations committed by individuals,
organizations deliberately or unintentionally violating the provisions on the
State management of customs and taxation on imported, exported goods
(hereinafter referred to as the customs area) that does not constitute crimes;
the handling of violations committed by customs agencies and customs officials.
In case the International
treaties of which the Socialist Republic of Vietnam is a contracting members
prescribe the handling of administrative violations in the customs area
differently from that in this Decree, the provisions of the International
treaties shall apply.
2. The acts of administrative
violations prescribed in other legal documents relating to the customs area
that are not prescribed in this Decree, the provisions in such legal documents
shall apply.
3. Administrative violations in
the customs area being prescribed in this Decree includes:
a) Violating the law provisions
on customs procedures;
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c) Violating the law provisions
on tax on exported goods, imported goods (hereinafter referred to as tax);
d) Violating the law provisions
on the export, import, transit of goods, foreign currency, gold, Vietnamese
currency, precious metal, jewels, antiques, cultural products, mails, items on
means of transport that enter, exit or transit the country, and other property
(hereinafter referred to as goods); Violating the law provisions on exporting,
importing and transiting means of transport.
Article 2.
Principles of handling administrative violations in the customs area
1. Every acts of administrative
violations in the customs area (hereinafter referred to as administrative
violations) must be promptly detected and suspended. The administrative
violations must be promptly, impartially and thoroughly sanctioned. The
consequences caused by the administrative violations must be remedied as
prescribed by law.
2. Individuals, organizations
shall be sanctions against administrative violations only when violating this
Decree or other Decrees of the Government on sanctions against administrative
violations relating to the customs area.
3. The sanctions against
administrative violations in the customs area must be implemented by the
persons competent to impose sanctions prescribed in Article 8 of this Decree.
4. An acts of administrative
violations shall only be administratively sanctioned once. In case multiple
individuals, organizations commit the same acts of administrative violations,
each of them shall all be sanctioned. Individuals, organizations committing
various acts of administrative violations shall be sanctioned against each of
the acts of violation.
5. The sanctions against
administrative violations must base on the nature and extent of the violation,
the violators’ record, the aggravating and mitigating circumstances to make
decisions on the sanction forms, sanction rates and appropriate handling
measures in accordance with this Decree.
6. The cases prescribed in
Article 7 of this Decree shall not be administratively sanctioned.
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1. First violations
2. The exhibit value is smaller
than the minimum fine in the fine bracket of such violation.
3. The administratively
violating person has stopped and reduced the damage of the violation, or has
voluntarily declared, remedied the consequences and paid compensation
4. Committing violations while
mentally incited by illegal acts committed by other people.
5. Committing violations due to
coercion, mental or physical dependence.
6. Violating persons being
pregnant women, elderly, sick or disabled persons of whom the awareness or
self-control is inhibited.
7. Committing violations due to
objective special difficulties.
8. Committing violations due to
obsolete comprehension.
Article 4.
Aggravating circumstances
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2. Repeated violations.
3. Enticing, tempting minors to
commit violations, forcing the mental or physical dependants to commit
violations.
4. Committing violations while
being intoxicated due to the consumption of alcohol or other stimulant.
5. Misusing the position and
power to commit violations.
6. Taking advantages of wars,
natural disaster or other social difficulties to commit violations.
7. Committing violations while
serving the criminal sentence or implementing the decision on handling
administrative violations.
8. Keep committing acts of
administrative violations though the competent person has request to stop such
acts.
9. Avoiding, hiding the
administrative violation after committing it.
Article 5.
Sanction prescription
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After these prescription expire,
the administrative violations shall not be sanctioned but the remedial measures
must still be imposed as prescribed in Clause 3 Article 6 of this Decree; for
acts of tax avoidance, tax fraud, tax deferment and insufficient tax
declaration, the tax payers must sufficiently pay the tax amount payable as
prescribed.
2. Individuals that had been
charged or given the decisions on bringing the lawsuit to criminal proceedings
but then received the decision on suspending the lawsuit of which the acts of
violations denote of administrative violations in the customs area shall be
administratively sanctioned as prescribed in this Decree; In this case, the
prescription of administrative sanctions is 03 months as from the person
competent to impose sanctions receives the decisions on suspending the
investigation or suspending the lawsuits and violation dossiers.
3. Within the time limit
prescribed in Clause 1 and 2 this Article, if individuals, organizations
continue to commit acts of administrative violations in the customs area, or
deliberately avoid and obstruct the sanctions, the prescription of sanctions
against administrative violations prescribed in Clause 1 and Clause 2 this
Article shall not apply; The prescription of sanctions against administrative
violations shall be counted again as from the new administrative violations are
committed or stopping the avoidance and obstruction of the sanctions.
Article 6.
Forms of administrative violations in the customs area and remedial measures
1. For each administrative
violation, violating organizations, individuals shall be liable to one of the
following forms of sanctions:
a) Warnings.
b) Fines.
For acts of tax avoidance, tax
fraud, the fines are from 1 to 3 times of the tax amount being avoided or
defrauded.
For acts of insufficient tax
declaration, or increasing the exempted, reduced, refunded tax, the fine is 10%
of the tax amount declared lower, or the increased amount of the exempted,
reduced, refunded tax.
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For acts of not extracting or
transferring the amount proportionally to the mount payable from the account of
organizations, individuals being constrained to implement the administrative
decision on tax to the State budget, the fine shall be proportional to the
amount omitted to be transferred.
The maximum fines for other acts
of administrative violations of customs is 70,000,000 VND and that of tax
procedures is 100,000,000 VND. The specific fine rate for a violation is the
average rate in the fine bracket being prescribed for such act. The fines in
mitigating circumstances shall be reduced but not be lower than the minimum rate
of the fine bracket. The fines in aggravating circumstances shall be increased
but not be higher than the maximum rate of the fine bracket.
2. Depending on the nature and
extent of violations, organizations, individuals committing administrative
violations may also be liable to one or a number of the following additional
forms of sanctions:
a) Depriving the right to use
practice certificates and licenses;
b) Confiscating exhibits and
means of administrative violations.
3. Apart from the forms of
sanctions prescribed in Clause 1 and 2 this Article, organizations, individuals
committing administrative violations may also be liable to one or a number of
the following remedial measures:
a) Coercively destructing the
exhibits being harmful cultural products, goods dangerous for human health,
domestic animals and plants;
b) Coercively taking out of the
Vietnam’s territory or coercively re-exporting the goods, means of violations
at importing border gates;
c) Coercively paying the amount
equivalent to the value of the exhibits, means of violations that have been
consumed, destructed or illegally dispersed and hidden.
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Article 7.
Cases not liable to sanctions against administrative violations
1. The cases prescribed in
Clause 6 Article 3 of the Ordinance on Handling administrative violations,
Article 4 of the Government's Decree No. 134/2003/ND-CP of November 14, 2003 on
detailing the implementation of a number of articles of the Ordinance on
Handling administrative violations in 2002.
2. The goods, means of transport
being taken into the Vietnam’s territory due to fire, natural disasters, enemy
invasion, unexpected incidents or state of emergency must be include in the
customs declaration as prescribed by law. Such goods and means of transport
must be taken out of the Vietnam’s territory after those incidents are handled.
3. The mistakes during the
import and dispatch of goods into Vietnam that have been notified in writing by
the sender, the recipient or the legal representative to the customs agency and
the head of the customs agency where the dossier is received and handled has
accepted before the field inspection of goods or has made the decisions on
exempting the goods from field inspection. These provisions are not applicable
to goods being drugs, weapons, reactionary documents.
4. Make additional customs
declarations in the following cases:
a) The declarant discovers that
the submitted customs dossier contain mistakes before the time customs agencies
carry out field inspections of the goods or make decisions on exempting the
goods from field inspection.
b) The tax payer actively
discovers the mistakes that affect the tax amount payable within 60 (sixty)
days as from the date of making the customs declaration but before the customs
agency carries out tax inspection at the head office of the tax payer. In this
case, the tax payer is sanctioned against the deferred tax payment as
prescribed in Article 15 of this Decree.
5. Exporting, importing goods
inconsistently with the customs declaration as prescribed in Clause 4 Article 9
of this Decree that leads to the deficiency of the tax amount payable or the
increase of the exempted, reduced or refunded tax but the difference does not
exceed 500,000 VND if committed by individuals, or does not exceed 1,000,000
VND if committed by organizations.
6. Exporting, importing goods
inconsistently with the customs declaration regarding the quantity, weight
prescribed in Clause 1, 2 and Clause 3 Article 9 of this Decree of which the
goods being exported, imported inconsistently with the customs declaration is
valued at under 10,000,000 VND.
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8. Violating the provisions on
customs declaration of foreign currency, Vietnamese currency in cash of people
entering, exiting the country of which the exhibits are valued at under
10,000,000 VND.
Section 2.
ACTS OF VIOLATIONS AND FORMS OF SANCTIONS AGAINST ORGANIZATIONS, ORGANIZATIONS
COMMITTING VIOLATIONS IN THE CUSTOMS AREA
Article 8.
Violations of the time limits for customs procedures and tax dossier submission
1. Warnings of fines of from
200,000 VND to 1,000,000 VND for one of the following violations:
a) Declaring and submitting
customs dossiers unpunctually, except for the violations prescribed in Point b
Clause 2 this Article;
b) Failing to punctually
submitting the documents belonging to the customs dossiers eligible for
deferred submission as prescribed by the Law on Customs;
c) Making additional tax
declaration over 60 (sixty) as from the date of registering the customs declaration
before customs agencies discover the insufficient tax declaration or the
increase the exempted, reduced, refunded tax amount;
a) Submitting tax refund
dossiers unpunctually, except for the violations prescribed in Point c Clause 2
this Article;
dd) Not complying with the goods
report regulation subject to customs supervisions at warehouses and ports as
prescribed by law.
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a) Making tax declaration
unpunctually or changing use purposes of goods exempted from tax;
b) Temporarily importing for
re-exporting; temporarily exporting for re-importing goods, means of transport
unpunctually;
c) Failing to submit dossiers to
liquidate contracts, customs declaration and goods punctually.
Article 9.
Violations of provisions on customs declaration and tax declaration
1. Warnings or fines of from
200,000 VND to 1,000,000 VND for not making declaration or incorrectly making
declaration of the goods names, quantity, weight in the following cases:
a) Goods from abroad to transit
ports, non-tariff zones or from transit ports, non-tariff zones to abroad;
b) Goods in transit;
c) Humanitarian aid,
non-refundable aid approved by competent authorities.
2. Fines of from 1,000,000 VND
to 5,000,000 VND for not making declaration or incorrectly making declaration
of the goods names, types, quantity, weight, value in the following cases:
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b) Goods from abroad to bonded
warehouses, tax-suspension warehouses, duty-free shops; goods from bonded
warehouses, tax-suspension warehouses, duty-free shops to abroad;
c) Goods temporarily imported
for re-export;
d) If the goods prescribed in
Point b this Clause is not under the bonded warehouse contract, such goods must
be taken out of the Vietnam’s territory.
3. Fines of from 2,000,000 VND
to 10,000,000 VND for one of the following violations:
a) Fictitiously making declaration
of exported goods name, quantity, weight, value except for exported goods being
processed products, products made of imported, temporarily exported,
re-exported materials
b) Making incorrect declarations
compared to the liquidation dossiers of goods in exporting and processing
enterprises, tax-suspension warehouses.
4. Sanctions against acts of
incorrect declaration that leads to the deficiency of tax amount payable or the
increase of the exempted, reduced, refunded tax amount: Apart from sufficiently
paying tax as prescribed, the tax payer shall get the fine being 10% of the tax
amount declared lower, or the increased amount of the exempted, reduced,
refunded tax if one of the following acts is committed:
a) Making declaration
inconsistently with the tax accounting dossiers, liquidation dossiers, or tax
exemption, tax reduction, tax refund dossiers;
b) Failing to make declaration
or making incorrect declaration of goods names, types, quantity, weight,
quality, value, goods code, tax rates, origins of exported goods, imported
goods that customs agencies detect during the customs clearance of exported and
imported goods, except for the acts prescribed in Article 14 of this Decree;
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d) Committing violations of
Point b this Clause that have been detected after the customs clearance but the
violating individuals, organizations have voluntarily paid the tax amount
payable before the violation record is made, or within 10 (ten) days as from
the violation record is made.
5. The provisions in this
Article are not applicable to the handled violations as prescribed in Article
16 of this Decree.
Article 10.
Violations of customs declaration committed by persons entering, exiting the
country regarding foreign currency, Vietnamese currency in cash, gold (in
bullion, bar, grain)
1. Acts of failing to make declaration
or illegitimately making declarations of foreign currency, Vietnamese currency
in cash, or gold being taken along when exiting the country shall be sanctioned
as follows:
a) Fines of from 500,000 VND to
3,000,000 VND for exhibits valued at from 10,000,000 VND to under 30,000,000
VND;
a) Fines of from 3,000,000 VND
to 10,000,000 VND for exhibits valued at from 30,000,000 VND to under
70,000,000 VND;
a) Fines of from 10,000,000 VND
to 15,000,000 VND for exhibits valued at from 70,000,000 VND to under
100,000,000 VND;
a) Fines of from 30,000,000 VND
to 70,000,000 VND for exhibits valued at from 100,000,000 VND or above that do
not constitute crimes.
2. Acts of failing to make
declaration or illegitimately making declarations of foreign currency,
Vietnamese currency in cash, or gold being taken along when entering the
country shall be sanctioned as follows:
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a) Fines of from 2,000,000 VND
to 5,000,000 VND for exhibits valued at from 50,000,000 VND to under
100,000,000 VND;
a) Fines of from 5,000,000 VND
to 10,000,000 VND for exhibits valued at from 100,000,000 VND or above that do
not constitute crimes.
3. The violations prescribed in
Clause 2 this Article in which the declared foreign currency, Vietnamese
currency in cash or gold is higher than the actual amount shall be sanctioned
as follows:
a) Fines of 5,000,000 VND to
10,000,000 VND for fictitious declarations valued at from 10,000,000 VND to
under 100,000,000 VND;
a) Fines of 10,000,000 VND to
20,000,000 VND for fictitious declarations valued at from 10,000,000 VND or
above;
4. The exhibits shall be
returned after the decisions on sanctioned have been implemented. The export,
import of foreign currency, Vietnamese currency in cash and gold must comply
with law provisions.
Article 11.
Violations of provisions on customs inspection and tax inspection
1. Fines of from 500,000 VND to
3,000,000 VND for one of the following violations:
a) Failing to arrange personnel
and facilities to serve the field inspection of goods, means of transport at
the request from customs agencies without legitimate reasons;
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c) Failing to provide documents
and electronic data relating to exported goods, imported goods, means of
transport entering, exiting the country at the request of customs agencies as
prescribed by law;
d) Failing to comply with the
decisions on tax inspections from customs agencies;
dd) Committing violations of
forms, dossiers and documents
2. Fines of from 5,000,000 VND
to 15,000,000 VND for one of the following violations:
a) Changing the goods
properties, form and structure to legalize the export, import;
b) Swapping the goods that has
undergone customs inspections for that without customs inspections.
3. Fines of 10,000,000 VND to
20,000,000 VND for forging customs seals, customs papers to export, import
goods that does not constitute crimes.
4. Confiscating exhibits
regarding violations prescribed in Point b Clause 2 this Article.
The violations prescribed in
Clause 3 this Article being committed in order to avoid tax, defraud tax shall
be sanctioned as prescribed in Article 14 of this Decree. For exhibits banned
from export, import or subject to conditional export, import as prescribed by
law shall be expropriated.
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1. Fines of from 1,000,000 VND
to 5,000,000 VND for one of the following violations:
a) Driving means of transport
carrying goods in transit, port transfer, border-gate transfer on incorrect
routes, places and border-gate as prescribed or as registered in customs
dossiers;
b) Breaking customs seals
without permission.
2. Fines of from 5,000,000 VND
to 10,000,000 VND for one of the following violations:
a) Changing goods labels,
packages, origins under the customs supervision without permission;
b) Failing to preserve the goods
status quo while waiting for the customs clearance.
3. Fines of from 10,000,000 VND
to 20,000,000 VND for one of the following violations:
a) Changing the types, quantity,
quality, weight of goods under the customs supervision without permission;
b) Selling the goods under the
customs supervision without permission.
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Article 13.
Violations of provisions on customs supervision
1. Fines of from 1,000,000 VND
to 5,000,000 VND for one of the following violations:
a) Failing to observe the
customs officials’ command when driving means of transport within the customs
area;
b) Failing to open the goods
chamber to undergo administrative inspection;
c) Storing, trading,
transporting exported goods, imported goods without valid documents within the
customs area;
d) Taking goods, means of
transport through the border at incorrect border-gates or places.
2. Fines of from 5,000,000 VND
to 15,000,000 VND for one of the following violations:
a) Violations prescribed in
Point c, Point d Clause 1 this Article in which the exhibits are valued Article
at 20,000,000 VND or above;
d) Unloading goods at incorrect
port of destination in the goods statement without legitimate reasons;
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d) Illegally dispersing, hiding,
destructing or discarding goods in order to avoid customs inspection and
supervision.
3. Confiscating exhibits
regarding violations prescribed in Point c, Point d Clause 1, Point a, Point d
Clause 2 this Article.
In case the exhibits of the
violations prescribed in Clause 2 this Article are no longer available, an
amount equal to such exhibits shall be paid.
Article 14.
Sanctions against acts of tax avoidance and tax fraud
1. Tax payers committing one of
the following acts of tax evasion, tax fraud that do not constitute crimes must
pay an amount equal to the evaded tax amount apart from sufficiently paying
such tax as prescribed:
a) Using illegal documents that
are inconsistent with the actual transactions to make tax declaration; erasing,
adjusting the documents without permission that leads to the deficiency of the
tax payable or the increase of the exempted, reduced and refunded tax amount;
b) Declaring incorrect goods codes
regarding the goods of which the codes have been set during the previous import
that leads to the deficiency of the tax amount payable;
c) The violations prescribed in
Point d Clause 4 Article 9 this Article of which the tax amount is not paid
within 10 (ten) days as from the date of the violation record;
d) Violations of provisions on
goods management in non-tariff zones;
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e) Declaring more than the
actual quantity, types, weight of processed products, products made of imported
raw materials of which the fraud tax is 50,000,000 VND or above;
g) Exporting processed products,
products made of imported materials inconsistently with the imported materials;
importing processed products from abroad inconsistently with the exported
materials;
Using imported components,
materials, machinery and equipment to process for improper purposes without
permission;
a) Changing the use purposes of
goods eligible for tax exemption without making tax declaration;
Failing to declare or
incorrectly declaring the goods imported from non-tariff zones;
l) Failing to record into
accounting books the revenues relating to the calculation of the tax amount
payable;
b) Deliberately failing to make
declaration or making incorrect declaration of goods names, types, quantity,
weight, quality, value, tax rates, origins of exported goods, imported goods in
order to avoid tax;
2. For violations of provisions
on in Clause 1 this Article that are repeated but do not constitute crimes, the
fines shall be 2 to 3 times higher than the avoided tax amount.
3. The provisions in this
Article are not applicable to the handled violations as prescribed in Article
16 of this Decree.
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1. The tax payer, the tax
payer’s guarantor deferring tax payment as prescribed by the Law on Tax
administration must pay 0.05% of the deferred amount each day apart from fully
paying the tax as prescribed.
2. The tax payers receiving tax
refund due to incorrect declaration shall get the fine of 0.05% of the overly
refunded amount.
3. The number of days of
deferred tax payment shall be counted after the last day of the tax payment
term or the tax payment extension until the day the tax payer has completely
paid the tax payable to the State budget.
Article 16.
violations of provisions on the management of exported goods, imported goods,
goods in transit; means of transport entering, exiting the country or in transit
1. Fines of 5 00,000 VND to
1,000,000 VND for exporting, importing inconsistently with the provisions on:
a) Goods trading of border
residents;
b) Importing humanitarian aid;
c) Exporting, importing gifts,
mobile assets, goods of immigrants;
d) For violations prescribed in
Point a, b, c this Clause, apart from getting fines, the exhibits shall also be
confiscated; the exhibits belonging to the list of conditional export, import
or requiring the license shall be coercively taken out of the Vietnam’s territory
at the importing border-gate, suspended from export of coercively destructed.
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3. Fines of from 5,000,000 VND
to 10,000,000 VND for one of the following violations:
a) Temporarily importing for
re-export, temporarily exporting for re-import goods that require licenses
without license;
b) Exporting, importing goods
inconsistently with the contents in the license.
4. Fines of from 10,000,000 VND
to 20,000,000 VND for one of the following violations:
a) Exporting, importing goods
that is banned from export, import or suspended from export, import;
b) Bring goods of counterfeit
origins into the Vietnam’s territory;
c) Exporting goods of
counterfeit origins;
d) Importing goods that require
licenses while the licenses are not able to be presented within 30 (thirty)
days as from the goods arrive at the border-gate;
dd) Exporting, importing goods
of which the technical standards and conditions are not satisfied as prescribed
by law;
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dd) Exporting, importing goods
without label as prescribed by law;
h) Arbitrarily changing the use
purposes of goods being raw materials, components, machinery and equipment for
processing; goods temporarily imported for re-export, temporarily exported for
re-import that is banned from import or export, or being subjects of
conditional import, export without permission from competent State agencies.
5. Fines of 50,000,000 VND to
70,000,000 VND for the violations in Clause 4 this Article in case the exhibits
are goods that causes environment pollution and harms human health and the
ecology.
6. Apart from fines,
individuals, organizations committing administrative violations may also be
liable to the following additional sanctions or remedial measures:
a) Confiscating exhibits
regarding violations prescribed in Point a, b and h Clause 4 this Article.
b) Depriving the right to use
licenses for 30 to 90 days if repeating one of the violations prescribed in
Point b Clause 3 this Article;
c) Coercively taking out of the
Vietnam’s territory at the importing border-gate or suspending the export
regarding violations prescribed in Clause 2, 3 and Point c, d, dd, e, g Clause
4 this Article;
d) Coercively taking out of the
Vietnam’s territory at the importing border-gate or destructing the exhibits
and means of violations regarding violations prescribed in Clause 5 this
Article;
dd) In case the exhibits of the
violations prescribed in Clause 4 this Article are no longer available, an
amount equal to such exhibits shall be paid.
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1. Fines of from 500,000 VND to
1,000,000 VND for one of the following violations:
a) Failing to notify customs
agencies when the warehouse rent contract expires;
a) Failing to notify customs
agencies when the warehouse rent contract expires;
2. Fines of from 1,000,000 VND
to 3,000,000 VND for one of the following violations:
a) Moving goods from one bonded
warehouses to another without the consent from customs agencies;
b) Expanding, contracting or
move the bonded warehouse without permission;
c) Failing to make books for
monitoring the export and import, the warehouse import and export as prescribed
by law.
3. Fines of from 5,000,000 VND
to 10,000,000 VND for one of the following violations:
a) Importing from other
countries into bonded warehouses goods not allowed to be kept in bonded
warehouses as prescribed;
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c) Erasing, adjusting the
License to establish bonded warehouse;
d) Dispersing and hiding goods
being kept in bonded warehouses, tax-suspension warehouses without permission;
dd) Improperly destructing goods
being kept in bonded warehouses, tax-suspension warehouses.
4. Apart from fines,
individuals, organizations committing administrative violations may also be
liable to the following additional sanctions or remedial measures:
a) Confiscating exhibits
regarding violations prescribed in Point d and dd Clause 3 this Article. In
case the exhibits of violations are no longer available, an amount equal to the
value of such exhibits shall be paid;
b) Coercively taking goods out
of the Vietnam’s territory within 30 (thirty) days, as from being given the
decision on sanctions or destructing violating goods regarding violations
prescribed in Point a Clause 3 this Article. For goods of which the labels
counterfeit the Vietnamese origin or names, the signs of violation must be
eliminated before taking such goods out of the Vietnam’s territory.
Article 18.
Offending, threatening, obstructing customs officials on duty
1. Fines of 1,000,000 VND to
3,000,000 VND for offending or obstructing customs officials on duty.
2. Fines of 3,000,000 VND to
5,000,000 VND for threatening or using violence against customs officials on
duty that do not constitute crimes.
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1. Within 10 (ten) days as from
the expiry of the time limit for extracting from the deposit account of the
enforced persons, if State Treasuries, commercial banks, credit institutions
fail to extract completely or partly the amount corresponding to the tax, the
fine payable from the deposit account of the organizations, individuals subject
to the implementation enforcement of the administrative decisions in the
customs area and transfer to the State budget account at the request of customs
agencies as long as the deposit account of the enforced person contain
sufficient or surplus amount compared to the tax payable, fine payable, this
case shall be sanctioned as follows:
a) The fines are equivalent to
the amount that fails to be extracted and transferred to the State budget
account from the account of the tax payer that violate the law on tax or is
subject to the enforced implementation of administrative decisions on tax;
b) Fines of 1,000,000 VND to
5,000,000 VND for failing to implement the decisions on the enforced
implementation of other decisions on sanctions against administrative
violations in the customs area.
2. Fines of 1,000,000 VND to
5,000,000 VND for individuals, organizations that manage the salaries or
incomes of individuals subject to enforced implementation of administrative
decisions in the customs area but fail to deduct or improperly deduct part of
the salaries or incomes of the enforced individuals under the enforcement
decisions from customs agencies.
3. Warnings or fines of from
200,000 VND to 1,000,000 VND for individuals, organizations that fail to
provide or incorrectly provide the information, documents and electronic data
relating to exported goods, imported goods and means of transport at the
request of customs agencies as prescribed by law.
4. Fines of 2,000,000 VND to
8,000,000 VND for relevant individuals, organizations that collaborate with or
screening tax payers committing acts of tax avoidance, tax fraud or not
implementing the decision on administrative enforcement in the customs area.
Section 3:
HANDLING VIOLATIONS COMMITTED BY CUSTOMS AGENCIES AND CUSTOMS OFFICIALS
Article 20:
Handling violations committed by customs agencies
1. If customs officials and
officers committing violations of law in the customs area that cause damage to
organizations, individuals, customs agencies must pay compensation as
prescribed by law.
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Article 21:
Handling violations committed by customs officials
1. Customs officials causing
irritation or pressing demands that affect the goods export and import shall be
disciplined or liable to criminal prosecution depending on the nature and
extent of violations, and pay compensation for the damage as prescribed by law.
2. Customs officials lacking
responsibilities or handle unlawfully shall be disciplined or liable to
criminal prosecution depending on the nature and extent of violations, and pay
compensation for the damage as prescribed by law.
3. Customs officials misusing
the positions and powers to collaborate and screen other organizations and
individuals that committing violations of law on customs shall be disciplined
or liable to criminal prosecution depending on the nature and extent of violations
as prescribed by law.
4. Customs officials misusing
the positions and powers to illegally use or appropriate the tax, fines and
money from the sale of confiscated exhibits of administrative violations in the
customs area shall be disciplined or liable to criminal prosecution depending
on the nature and extent of violations and must pay compensation for the
appropriated and illegally used tax, fines and money from the sale of
confiscated exhibits to the State.
Section 4.
MEASURES TO PREVENT ADMINISTRATIVE VIOLATIONS AND ENSURE THE SANCTIONS AGAINST
ADMINISTRATIVE VIOLATIONS
Article 22.
Detention under administrative procedures
1. The detention under
administrative procedures is only applicable to urgent prevention and
suspension of the acts of disrupting the order within the customs area, hurting
customs officials on duty, or to urgent collection and verification of
important facts as the basis for making decisions on imposing administrative
sanctions in the following cases: the violator does not have personal papers,
clear records, certain residence of whom the record and circumstances relating
to the violations need to be verified.
2. The time limit for detaining
administratively violating persons is 12 hours. If necessary, such time limit
may be longer but must not exceed 24 hours. In remote areas or islands, such
time limit may be longer but must not exceed 48 hours.
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4. It is prohibited to detain
administratively violating persons in criminal detention places or in
unhygienic and unsafe places.
5. At the request of the
detained person, the person that makes decisions on detention must notify their
relatives, colleagues or classmates. When detaining minors at night or more
than 6 hours, their parents or guardians must be notified.
Article 23.
Authority to detain under administrative procedures
1. The following persons are
entitled to make decisions on detention under administrative procedures
The Directors of Customs
Sub-department, the Chief of Control teams belonging to the Customs Department;
The Chief of the Smuggling investigation and prevention team and the Chief of
the Sea control team belonging to the Smuggling investigation and prevention
department of the General Department of Customs.
In case those persons are not
present, their deputies shall be entitled to make decisions on detaining under
administrative procedures
2. The detention must comply
with the principles, procedures and orders prescribed in Article 44 of the
Ordinance on Handling administrative violations and the Regulation on detention
under administrative procedures promulgated together with the Government's
Decree No. 162/2004/ND-CP of September 07, 2004.
Article 24.
Impounding documents, exhibits and means of administrative violations.
1. The impounding of documents,
exhibits and means relating to the acts of violations is applicable to the
prevention of the violation in order to verify the facts as the basis for
making handling decisions.
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If there are signs or tax
avoidance or tax fraud, the Director of the General Department of Customs, the
Director of the Post-customs Clearance Inspection Department belonging to the
General Department of Customs, the Directors of Customs Departments, the
Directors of Customs Sub-department, the Chief tax inspectors are entitled to
make decisions on impounding documents , exhibits and means of administrative
violations.
2. If necessary, customs
officials on duty may make decisions on impounding exhibits and means of
administrative violations. Within 24 hours as from the decisions are made, the
decision-making persons must notified their direct superiors prescribed in
Clause 1 this Article and must obtain their written consent.
3. The management of impounded
documents, exhibits and means must comply with law provisions.
4. Exhibits being Vietnamese
currency, foreign currency, gold, silver, jewels, precious metals and drugs
being subjects of special management must be preserved as prescribed by law.
5. For exhibits of
administrative violations being decayable goods, the decision-making persons
must make separate records and hold prompt sale. The collected money must be
transferred to the impounding accounts opened at State Treasuries. If the
exhibits are confiscated under the decision from competent persons, the
collected money must be remitted to the State budget; if the exhibits are not
confiscated, such money must be refunded to the owners, the managers or legal
users.
6. Within 10 (ten) working days
as from the date of impounding, the persons competent to make decisions on
impounding and imposing sanctions must handle the impounded documents, exhibits
and means in accordance with the measures stated in the sanctioning decisions.
If not confiscated, the document, exhibits or money collected from their sale shall
be returned to their owners, managers or legal users.
The time limit for impounding
document, exhibits and means of violations may be extended but must not exceed
60 (sixty) days regarding violations with complicated circumstances that
require verification or relate to multiple domestic individuals, organizations
and foreign individuals, organizations.
7. The decisions on impounding
of documents, exhibits and means of violations must be made in writing and
enclosed with the impounding records. The organizations, individuals that
possess the impounded documents, exhibits and means shall keep one copy.
Article 25.
Frisking under administrative procedures
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2. Only the competent persons
prescribed in Clause 1 Article 23 of this Decree are entitled to make decisions
on frisking under administrative procedures.
3. Before frisking, the frisker
must show the frisked person his/her Customs ID and notify them of the decision.
Males shall frisk male, female shall frisk female and the frisk must be
witnessed by persons of the same gender
4. The frisk must be recorded in
writing and the frisked person shall keep one copy.
Article 26.
Searching means of transport and items under administrative procedures
1. The means of transport and
items shall only be searched under administrative procedures when there are
grounds for presuming that such means of transport, items are carrying goods,
documents or means of administrative violations. The decisions on searching
means of transport and items under administrative procedures must be made in
writing by competent persons.
2. Only the competent persons
prescribed in Clause 1 Article 23 of this Decree are entitled to make decisions
on searching means of transport and items under administrative procedures.
3. When searching means of
transport and items, their owners, managers or drivers and a witness must be
present. In case the owner or the driver of means of transport and items are
absent, two witness must be present.
4. When searching means of
transport and items, the record must be made and one copy must be sent to their
owner, manager or driver.
5. The search of means of
transport, items of subjects under diplomatic immunity regulations must comply
with the international treaties that Vietnam has signed or joined. If there are
grounds for presuming that the diplomatic bags, consular bags are misused at
contravention of the international treaties on diplomatic and consular
relationships that Vietnam is contracting member, or that the luggage, means of
transport contain goods banned from export, import or goods not being under
incentives and immunity regulations as prescribed by law, the Director of the
General Department of Customs shall make decisions on handling such case in
accordance with the international treaties.
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1. The places that conceal
documents, exhibits and means of violations shall only be searched when there
are grounds for presuming that such places conceal documents, exhibits and
means of relating to the violations.
2. The competent persons
prescribed in Clause 1 Article 23 of this Decree are authorized to make
decisions on searching places that conceal documents, exhibits and means
relating to the violations.
If there are signs or tax
avoidance or tax fraud, the Director of the General Department of Customs, the
Director of the Post-customs Clearance Inspection Department belonging to the
General Department of Customs, the Directors of Customs Departments, the
Directors of Customs Sub-department are entitled to make decisions on searching
places that conceal documents, exhibits and means of administrative violations.
If the places that conceals
documents, exhibits and means of administrative violations are residences, the
search decisions must be agreed in writing by the President of the
commune-level People’s Committee before the search.
3. When searching places that
conceal documents, exhibits and means of violations, the place owners or their
relatives and the witness must be present. In case the place owners or their
relatives are absent and the search cannot be delayed, the representatives of
the commune-level authorities and two witnesses must be present.
4. It is prohibited to search
these places at night, on holidays or when the place owners are handling
ceremonial family affairs, except for emergencies, caught red-handed. The
reasons must be specified in the record.
5. The decisions on searching
places that conceal documents, exhibits and means relating to the violations
must be made and in writing and the search must be recorded in writing. The
place owner must be given one copy of the decision and record on the search of
places that conceal documents, exhibits and means.
Section 5:
AUTHORITY AND PROCEDURES FOR HANDLING ADMINISTRATIVE VIOLATIONS IN THE CUSTOMS
AREA
Article 28:
Authority for handling administrative violations in the customs area
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a) Issue warnings.
b) Impose fines of up to 500,000
VND.
2. The Directors of Customs
Sub-department (including the Directors of Border-gate Customs Sub-department,
the Directors of non-border-gate Customs Sub-department, the Directors of the
Post-customs Clearance Inspection Sub-departments); the Chief of Control teams
belonging to Customs Departments of provinces, inter-provinces and
central-affiliated cities (hereinafter referred to as Customs Departments); The
Chief of the Smuggling investigation and prevention team and the Chief of the
Sea control team belonging to the Smuggling investigation and prevention
department of the General Department of Customs are entitled to:
a) Issue warnings.
b) Impose fines of up to
10,000,000 VND;
b) Confiscating exhibits and
means of administrative violations valued at up to 20,000,000 VND.
3. The Directors of Customs
Departments are entitled to:
a) Issue warnings.
b) Impose fines of up to
20,000,000 VND;
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b) Confiscating exhibits and
means of administrative violations.
b) Enforcing to out of the
Vietnam’s territory or enforcing to re-export the goods, means of violations;
e) Enforcing to destruct the
exhibits of violations being harmful cultural products, goods dangerous for
human health, domestic animals and plants;
c) Enforcing to pay the amount
equal to the value of the exhibits, means of violations that have been
consumed, illegally destructed, dispersed, hidden.
4. The Director of the Smuggling
Investigation and Prevention Department, the Director of the Post-customs
Clearance Inspection Department belonging to the General Department of Customs
are entitled to:
a) Issue warnings.
b) Impose fines of up to
70,000,000 VND. The Director of the Smuggling Investigation and Prevention
Department belonging to the General Department of Customs are entitled to
impose fines for administrative violations of tax up to 100,000,000 VND;
c) Depriving the right to use
licenses intra vires;
d) Confiscating exhibits and
means of administrative violations;
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e) Enforcing to destruct the
exhibits being harmful cultural products, goods dangerous for human health,
domestic animals and plants;
g) Enforcing to pay the amount
equal to the value of the exhibits, means of violations that have been
consumed, illegally destructed, dispersed, hidden.
5. The Presidents of People’s
Committees of central-affiliated cities and provinces are entitled to impose
sanctions against administrative violations as prescribed in Article 30 of the
Ordinance on Handling administrative violations regarding the acts of
violations prescribed in this Decree.
6. The Border guard, the
Coastguard are entitled to impose sanctions as prescribed in Article 32 and
Article 33 of the Ordinance on Handling administrative violations regarding the
acts of violations in the customs area prescribed in Article 13 of this Decree.
7. The Directors of Customs
Sub-department, the Directors of Customs Departments, the Director of the
Smuggling Investigation and Prevention Department and the Director of the
Post-customs Clearance Inspection Department are entitled to impose sanctions
against acts of violations of tax prescribed in Clause 4 Article 9, Article 14,
Article 15 and Point a Clause 1 Article 19 of this Decree.
Article 29.
Assignment of authority to impose sanctions
1. The authority to impose
sanctions of the persons prescribed in Article 28 of this Decree is the
authority applicable to one act of administrative violations. In case of fines,
the authority to impose sanctions shall be determined basing on the maximum
rate of the fine bracket for each acts of violations. This provision is not
applicable to the cases prescribed in Clause 4 Article 28 of this Decree.
2. When imposing sanctions
against on person that commits multiple violations, the authority to impose
sanctions shall be determined under the following principles: if the fine
rates, additional forms of sanctions, remedial measures for each act are under
the authority of the sanctioning person, the authority to impose sanctions
still belong to that person.. If the fine rate, additional form of sanctions,
remedial measure for one of the act beyond the authority of the sanctioning
person, such person must transfer the violation dossiers to the another person
competent to impose sanctions
3. For acts of violations of
which the fine bracket is over 20,000,000 VND, the Directors of Customs
Departments shall send the dossier to People’s Committees of central-affiliated
cities and provinces where the administrative violations are committed or where
the Customs Departments are located in case the administrative violations are
committed within the territorial sea in order for the Presidents of People’s
Committees of central-affiliated cities and provinces to make decisions on
imposing sanctions.
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5. In areas along the national
border where the Customs is not organized, the Border guard, the Coastguard
securing such areas are entitled to impose sanctions as prescribed in Article
32 and Article 33 of the Ordinance on Handling administrative violations
regarding the acts of violations in the customs area prescribed in Article 13
of this Decree.
Article 30.
Suspending the acts of violations
Upon detecting acts of
violations, customs officials on duty shall make decisions verbally or by
whistles, signals or other forms depending on the particular violations in
order to immediately suspend the acts of violations and notify the persons
competent to impose sanctions.
Article 31.
Simple procedures
The warnings shall be issued in
accordance with Article 54 of the Ordinance on Handling administrative
violations.
Article 32.
Making records on administrative violations
For administrative violations in
the customs area not being prescribed in Article 31 of this Decree, the persons
competent to impose sanctions must promptly make records as prescribed. If the
record maker is not competent to impose sanctions, his/her direct superior
being one of the persons prescribed in Article 28 of this Decree must sign the
record, or verify before signing if necessary.
The records shall be made under
the form, contents and orders prescribed in Article 55 of the Ordinance on
Handling administrative violations.
Article 33.
Decisions on imposing sanctions
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Article 34.
Sanctions against deferred tax payment
1. The tax payers shall
calculate the fines for deferred payment basing on the deferred tax amount, the
number of deferred days and the fine rates prescribed in Clause 1 and 2 Article
15 of this Decree in order to make payment to the State budget . In case the
tax payers fail to calculate or incorrectly calculate the fines for deferred
payment, customs agencies shall calculate and notify the tax payers.
2. If the tax payers fail to
fully pay tax and the fines for deferred payment after 30 (thirty) days as from
the time limit for paying tax expires, customs agencies shall notify the tax
payers of the outstanding tax amount and the fines for deferred tax payment,
and request the tax payers to fully pay the tax and fines to the State budget.
Article 35.
Handling imported goods of which the time limit for customs procedures has
expired or being enforced to be taken out of the Vietnam’s territory, or to be
re-exported.
1. After 90 days as from the day
the imported goods arrives at the unloading border-gate, if the customs
procedures for such goods are not carried out, the competent persons prescribed
in Clause 2, 3 and 4 Article 28 on this Decree must notify the case on means of
mass media and publicly post it at the Customs office. Within 180 (one hundred
and eighty) days as from the date of notification, if the customs procedures
are not carried out, the competent persons prescribed in Clause 2, 2 and 4
Article 28 of this Decree shall make decisions on confiscating or destructing
the exhibits of violations as prescribed.
2. If the owner of the exhibits
and means of violations is not identifiable, the competent persons prescribed
in Clause 2, 3 and 4 Article 28 on this Decree must notify the case on means of
mass media and publicly post it at the Customs office. After 30 (thirty) days
as from the date of notification, if the goods is not claimed by anyone, the
competent persons prescribed in Clause 2, 3 and 4 Article 28 of this Decree
shall make decisions on confiscating or destructing the exhibits of violations
as prescribed.
3. The goods imported
inconsistently with the license, contract, bill of lading or goods statement
that the recipient denies shall be handled as prescribed in Clause 2 this
Article.
4. The competent persons
prescribed in Clause 3 and 4 Article 28 of this Decree must notify the
responsible individuals, organizations of the goods that must be coercively
re-exported or taken out of the Vietnam’s territory. After 30 (thirty) days as
from receiving the notification from customs agencies, if the goods is not
re-exported or taken out of the Vietnam’s territory, the competent persons
prescribed in Clause 3 and 4 Article 28 of this Decree shall make decisions on
confiscating or destructing the exhibits of violations as prescribed, unless
legitimate reasons are given.
Article 36.
Procedures for confiscating exhibits and means of administrative violations;
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2. The persons making
confiscation decisions are responsible to preserve, classify and transfer
exhibits and means of violations to district-level financial agencies or
Auction centers of provinces and cities to put up for auction as prescribed in
Clause 1 Article 61 of the Ordinance on Handling administrative violations and
Article 32, 33, 34 of the Government's Decree No. 134/2003/ND-CP of November
14, 2003 on detailing the implementation of a number of articles of the
Ordinance on Handling administrative violations in 2002.
3. 3. Confiscated exhibits and
means of administrative violations being harmful cultural products, useless
counterfeits, goods dangerous for human health, domestic animals and plants
shall be destructed as prescribed in Clause 2 Article 61 of the Ordinance on
Handling administrative violations.
4. Exhibits of violations being
decayable goods shall be handled as prescribed in Clause 3 Article 61 of the
Ordinance on Handling administrative violations.
Article 37.
Implementing decisions on imposing sanctions and delaying implementing
decisions on fines
1. Individuals, organizations
being administratively sanctioned must implement the decisions on sanctions
against administrative violations within 10 (ten) days as from receiving the
decisions on imposing sanctions. The fines shall be paid in accordance with
Article 58 of the Ordinance on Handling administrative violations.
2. Individuals, organizations
receiving decisions on sanctions against administrative violations that do not
voluntarily implement shall be subject to implementation enforcement as
prescribed in Chapter II of this Decree.
3. Individuals getting fines of
500,000 VND or above that are facing special financial difficulties may request
a delay in implementing the decisions on fines. The delay in implementing
decisions on fines shall be carried out in accordance with Article 65 of the
Ordinance on Handling administrative violations.
Article 38.
Exemption from sanctions against administrative violations
1. Individuals, organizations
committing acts of administrative violations prescribed in Clause 3 Article 9,
Article 14, Article 15 and Article 19 of this Decree that are suffering from
natural disasters, fire, unpredictable or inevitable accidents may request the
exemption from sanctions against administrative violations in the customs area
when all of the conditions prescribed in Clause 2 this Article are satisfied.
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a) The administrative violations
are committed within 30 (thirty) days before or after the occurrence the
natural disaster, fire, unpredictable or inevitable accidents;
b) The sanctioned person has not
implemented the decisions on imposing sanctions.
3. The exempted fines do not
exceed the damage caused by the sanctioned subject.
4. The Directors of Customs
Departments, the Director of the Smuggling Investigation and Prevention
Department, the Director of the Post-customs Clearance Inspection Department
are entitled to issue decisions on sanction exemption regarding the violations
detected and handled themselves or by their inferiors.
5. The Ministry of Finance shall
prescribe the dossier on requesting sanction exemption, the order and
procedures for sanction exemption.
Article 39.
Transferring the dossier of violation denoting crimes to initiate criminal
prosecution
1. When examining the violations
to make decisions on imposing sanctions, if the competent persons deem that
such violations denote crimes that exceed their jurisdiction, the dossier must
be instantly transferred competent criminal proceedings agencies.
2. If the decisions on imposing
sanctions have been made before discovering the acts of violations denoting
crimes and the time limit for criminal prosecution is unexpired, the
decision-making person must annul such decisions and transfer the violation
dossiers to competent criminal proceedings agencies within 03 (three) days as
from the date of annulling the decisions.
3. Within the time limit prescribed
in Article 103 of the Criminal Procedure Code, competent criminal proceedings
agencies are responsible to notify the agencies that have transferred the
dossier on initiating or not initiating the criminal lawsuit.
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4. After 03 (three) days as from
the time limit prescribed in Article 103 of the Criminal Procedure Code
expires, if customs agencies do not receive the notification from competent
agencies of initiating or not initiating the lawsuit, the persons competent to
impose sanctions prescribed in Article 28 of this Decree shall make the
decisions on sanctions against administrative violations as prescribed by law.
Article 40.
Returning violation dossiers for sanctioning administrative violations.
1. If the violation dossiers
have been transferred to criminal proceedings agencies but then deemed that the
acts of violations do not constitute crimes, the competent persons of criminal
proceedings agencies shall make decisions on not initiating criminal
prosecution as prescribed in Article 103 of the Criminal Procedure Code. Within
03 (three) days as from the decisions are made, criminal proceedings agencies
must send the decisions on not initiating criminal prosecution and the
violations dossiers to customs agencies for them to handle the violation intra
vires.
2. For individuals that have
been prosecuted or given the decisions on initiating criminal proceedings but
then given the decisions on suspending investigations or suspending lawsuits,
within 03 (three) days as from the decisions on suspending investigations or
suspending lawsuits are made, criminal proceedings agencies must transfer such
decisions and their dossiers to customs agencies for them to handle the
administrative violations intra vires.
Chapter 2:
ENFORCING THE IMPLEMENTATION OF ADMINISTRATIVE
DECISIONS IN THE CUSTOMS AREA
Section 1:
GENERAL PROVISIONS
Article 41.
Scope and subjects of application
1. This Chapter prescribes the
order and procedures for imposing coercive measures on organizations,
individuals that fail to voluntarily implement the administrative decisions in
the customs area within the prescribed time limit, or commit acts of dispersing
property, or flee.
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a) The notification of the
outstanding tax and the fines for deferred payment;
b) The notification of imposing
tax;
c) Notification of the refunded
tax amount that needs to be returned due to over-refund;
d) Other decisions on handling
administrative violations in the customs area
dd) The decisions on
administrative enforcement in the customs area.
Article 42.
Implementation enforcement of decisions on imposing sanctions in the customs
area
1. The implementation of the
decisions on imposing sanctions prescribed in Clause 4 Article 9, Article 14
and the decisions on administrative enforcement prescribed in Point a, b, c and
dd Clause 2 Article 41 of this Decree shall be enforced in the following cases:
a) The organizations,
individuals or the guarantors fail to voluntarily implement the decisions on
imposing sanctions, administrative decisions after 90 (ninety) days as from the
time limit for their implementation expires;
The individuals, organizations
that have not implemented the administrative decisions in the customs area
disperse their property or flee.
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Article 43.
The coercive measures
The coercive measures for
implementing administrative decisions in the customs area includes:.
1. Extracting money from the
enforced subjects’ accounts at State Treasuries, commercial banks or other
credit institutions; requesting to block their accounts.
2. Deducting from their salaries
or incomes.
3. Distraining their property,
put up the distrained property on auction as prescribed by law to sufficiently
collect tax and fines.
4. Taking money or property of
the enforced subjects being held by other organizations and individuals.
5. Suspending the customs
procedures for imported goods.
6. Coercively confiscating
exhibits and means of administrative violations.
7. Enforcing the procedures of
measures to remedy the consequences cause by the administrative violations.
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9. Withdrawing the Business
certificates, establishment and operation licenses, practice certificates.
The coercive measures stated in
Clause 4, 8 and 9 this Article are separately applicable to the decisions on
enforcing the implementation of the administrative decisions on tax.
Article 44.
Money sources for deduction and distrained property of enforced organizations
The money sources for deduction
and distrained property of organizations being enforced to implement
administrative decisions in the customs area must comply with the law
provisions on handling administrative violations and relevant law provisions.
Article 45.
Authority to make enforcement decisions
The following persons are
entitled to make decisions on one of the coercive measures prescribed in
Article 43 of this Decree and shall be responsible to organize the
implementation enforcement of the administrative decisions:
1. Heads of customs agencies.
2. The Director of the Smuggling
Investigation and Prevention Department belonging to the General Department of
Customs.
3. The Director of the
Post-customs Clearance Inspection Department belonging to the General
Department of Customs.
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1. The implementation
enforcement of administrative decisions shall only be carried out upon the
enforcement decisions made by the competent persons prescribed in Article 45 of
this Decree.
2. The decision on enforcing the
implementation of administrative decisions include: Date of the decision, bases
of the decision; full name, position (rank), unit of the decision-making
person; full name, residence, office address of the enforced subject; reasons
for enforcement; coercive measures; time and place of implementation; the
agency that preside over the implementation enforcement; the cooperative
agencies; the signature of the decision-making person, the seal of the
decision-making agency.
3. The decisions on enforcing
the implementation of administrative decisions must be sent to enforced
subjects and relevant organizations, individuals within 05 (five) working days
before the enforcement; for enforcement using the measures prescribed in Clause
3, 6 and 7 Article 43 of this Decree, the decisions must be sent to the
Presidents of the People’s Committees of the communes, wards or towns where the
enforcement is carried out before the implementation.
Article 47.
The responsibilities for implementing the enforcement decisions.
1. The persons that make the
enforcement decision are responsible to implement the enforcement decisions.
2. The relevant agencies,
organizations and individuals are responsible to cooperate with the competent
persons that make the enforcement decision, or the agencies that preside over
the enforcement to implement the measures for implement the enforcement
decision.
Article 48.
Ensuring the order and safety during the enforcement
1. The agencies that preside
over the implementation of enforcement decisions are responsible to ensure the
order during the enforcement. If the presence of the Police during the
enforcement is necessary, the written request must be sent to the Police
department at the same level before the enforcement 05 (five) days in order to
deploy forces.
3. Upon being requested to
participate in keeping the order and safety of the enforcement, the Police
departments are responsible to deploy forces to promptly prevent the acts of
disruption or resisting the law enforcers during the implementation of the
enforcement decision.
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1. The enforcement decision
takes effect in 01 (one) year as from the date of issue.
2. If the enforced individuals,
organizations deliberately avoid or delay the implementation, the statute of
limitation shall be counted again from the time the avoidance or delay is
ceased.
3. The coercive measures to
implement the decisions on imposing sanctions prescribed in Article 43 of this
Decree shall be invalidated as from the enforced tax, fines have been fully
paid to the State budget, and other contents of the decisions on imposing
sanctions have been done. The bases for terminating the implementation of
enforcement decisions are the receipts of tax payment and fine payment to the
State budget certified by State Treasuries or tax collection agencies or
banking agencies that extract the tax amount, fines from the tax payers'
account.
Section 2:
PROCEDURES FOR TAKING COERCIVE MEASURES FOR IMPLEMENTING ADMINISTRATIVE
DECISIONS IN THE CUSTOMS AREA
Article 50:
Orders, procedures for taking coercive measures for implementing administrative
decisions in the customs area
The orders, procedures for
taking coercive measures for implementing administrative decisions prescribed
in Clause 1, 2, 3, 4, 6, 7 and 9 Article 43 of this Decree shall be implemented
as prescribed in the Government’s Decrees on the procedures for taking coercive
measures for implementing decisions on sanctions against administrative
violations, the Decrees on handling violations of law provisions on tax and
enforcing the implementation of the administrative decisions on tax.
Article 51.
Procedures for enforcement by suspending the customs procedures for imported
goods.
1. The enforcement by suspending
the customs procedures for imported goods shall be carried out in case the
customs agencies fail to implement the measures prescribed in Clause 1, 3 and 4
Article 43, or fail to sufficiently collect the tax and fines after such
measures are implemented.
2. The persons competent to make
enforcement decisions must make enforcement decisions and post them on the
customs information network within 05 (five) working days before suspending the
customs procedures for imported goods.
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Article 52.
Procedures for enforcement by withdrawing tax codes and suspending invoice use.
1. The enforcement by
withdrawing tax codes and suspending invoice use shall be carried out in case
the customs agencies fail to sufficiently collect the tax and fines
implementing the implement the measures prescribed in Clause 1, 3 4 and 5
Article 43.
2. The persons that make the
enforcement decision are responsible to:
a) Notifying the enforced
subjects within 05 (five) working days before the enforcement;
b) Sending written requests to
competent tax agencies for withdrawing tax codes and suspending the invoice
use.
3. The orders, procedures for
withdrawing tax codes and suspending the invoice use shall be implemented as
prescribed in the Government’s Decrees on handling violations of law provisions
on tax and enforcing the implementation of the administrative decisions on tax.
Chapter 3:
COMPLAINTS, DENUNCIATION
Article 53.
Complaints, denunciation
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2. All citizens are entitle to
denounce the unlawful acts in sanctions against administrative violations and
the measures for enforcing the procedures of administrative decisions in the
customs area.
3. The authority, procedures and
time limit for settle complaints and denunciation must comply with law provisions
on complaints and denunciation.
Article 54.
Administrative proceedings
The proceedings against the
decisions on sanctions against administrative violations, decisions on
implementing preventive measures and enforcing the sanctions against
administrative violations, decisions on enforcing the implementation of
administrative decisions in the customs area must comply with law provisions on
the procedures for settling administrative lawsuits.
Chapter 4:
IMPLEMENTATION PROVISIONS
Article 55.
Effects
1. This Decree takes effect on
July 01, 2007.
2. The Government's Decree No.
138/2004/ND-CP of June 17, 2004 on sanctions against administrative violations
in the customs area is annulled.
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4. Other provisions on handling
administrative violations and enforcing the implementation of administrative
decisions in the customs area not being stated in this Decree must comply with
the law provisions on handling administrative violations and relevant law
provisions.
Article 56.
Guiding and organizing the implementation
The Ministry of Finance shall
guide and organize the implementation of this Decree and cooperate with State
agencies, political organizations, socio-political organizations, social
organizations, socio-professional organizations to propagate and encourage
people to implement and supervise the implementation of this Decree.
Article 57.
The responsibilities for implementation.
The Ministries, Heads of
ministerial-level agencies, Heads of Governmental agencies, the Presidents of
People’s Committees of central-affiliated cities and provinces are responsible
to implement this Decree./.
FOR
THE GOVERNMENT
THE PRIME MINISTER
Nguyen Tan Dung