Circular No. 06/2024/TT-BTC Amending and supplementing certain provisions of Circular No. 81/2019/TT-BTC dated November 15, 2019, issued by the Minister of Finance on risk management in customs operations

CIRCULAR

Amending and supplementing certain Articles of Circular No. 81/2019/TT-BTC dated November 15, 2019 of the Minister of Finance on risk management in customs operations

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control, and Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government amending and supplementing certain Articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government;

The Minister of Finance promulgates this Circular amending and supplementing certain Articles of Circular No. 81/2019/TT-BTC dated November 15, 2019 of the Minister of Finance on risk management in customs operations.

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Article 1. Amending and supplementing certain Articles of Circular No. 81/2019/TT-BTC dated November 15, 2019 of the Minister of Finance on risk management in customs operations

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the General Department of Customs,

"1. The declarant of customs, the taxpayer of export and import goods (referred to collectively as the declarant)."

"5. This Circular shall not apply to organizations specified in point c, Clause 4, Article 3 of the Law on Export Tax and Import Tax dated April 6, 2016."

1. Market management agencies at all levels include: the Department of Domestic Market Management and Development under the Ministry of Industry and Trade; the Market Management Business Unit under the Department of Domestic Market Management and Development; the Market Management Sub-department under the Department of Industry and Trade of provinces and centrally-administered cities; and the Market Management Team under the Market Management Sub-department.

a) Amend and supplement Clause 1 as follows:

2. Supplementing Point d.9, Clause 1, Article 6 as follows:

b) Add Clause 5 as follows:

"d.9) Information on other organizations or individuals related to exported, imported, or transited goods."

a) Amending and supplementing the points in Clause 1 as follows:

"b) Establish criteria and index criteria for assessing compliance with laws, criteria and index criteria for classifying risk levels for declarants;"

3. Amend and supplement Article 9 as follows:

b) Amending and supplementing Point g, Clause 1 as follows:

"g) Organizing the development of cooperative relationships between customs and enterprises (implementing programs to encourage voluntary compliance; organizing the exchange and provision of information, supporting declarants to enhance their level of compliance with customs laws, tax management laws, and tax laws)."

Article 10. Classifying the level of compliance with laws for declarants

The Customs Authority shall conduct an assessment and classification of the level of compliance with laws for declarants engaged in export and import activities, and entry and exit within 365 consecutive days prior to the date of assessment according to one of the following levels of compliance with laws:

4. Amend and supplement Article 10 as follows:

1. Level 1: Priority Enterprises.

2. Level 2: Enterprises with very high compliance.

3. Level 3: Enterprises with high compliance.

4. Level 4: Enterprises with medium compliance.

5. Level 5: Non-compliant Enterprises.

Article 11. Criteria for assessing compliance with laws for declarants

1. The criteria for assessing priority enterprises (Level 1) shall be implemented in accordance with Article 10 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control, and the Circular of the Minister of Finance on applying preferential regimes in implementing customs procedures and inspection and supervision of export and import goods for enterprises.

5. Amend and supplement Article 11 as follows:

2. The criteria for assessing declarants with very high compliance (Level 2) are stipulated in Part I, Part II, Part III, Part IV, and the criteria for assessing port, warehouse, and storage facility operating enterprises with very high compliance (Level 2) are stipulated in Part V of Appendix II attached hereto.

3. The criteria for assessing declarants with high compliance (Level 3) are stipulated in Part I, Part II, Part III, Part IV, and the criteria for assessing port, warehouse, and storage facility operating enterprises with high compliance (Level 3) are stipulated in Part V of Appendix III attached hereto.

4. The criteria for assessing declarants with medium compliance (Level 4) are stipulated in Part I, Part II, Part III, Part IV, and the criteria for assessing port, warehouse, and storage facility operating enterprises with medium compliance (Level 4) are stipulated in Part V of Appendix IV attached hereto.

5. The criteria for assessing non-compliant declarants (Level 5) are stipulated in Part I, Part II, Part III, Part IV, and the criteria for assessing non-compliant port, warehouse, and storage facility operating enterprises (Level 5) are stipulated in Part V of Appendix V attached hereto.

Article 14. Classifying the level of risk for declarants

Declarants are classified into one of the following categories:

6. Amend and supplement Article 14 as follows:

1. Category 1: Priority enterprises as defined in point a, Clause 1, Article 12 of this Circular.

2. Category 2: Declarants with very low risk.

3. Category 3: Declarants with low risk.

4. Category 4: Declarants with medium risk.

5. Category 5: Declarants with high risk.

6. Category 6: Declarants with very high risk.

7. Category 7: Declarants without export or import activities in the 365 days preceding the assessment date and have never been penalized for violations in the customs field or other fields by the customs authority.

8. Category 8: Declarants without export or import activities in the 365 days preceding the assessment date and have been penalized for violations in the customs field or other fields by the customs authority, except for the violations specified in Category 9 under this Article.

9. Category 9: Declarants without export or import activities in the 365 days preceding the assessment date and have been penalized for violations under one of the acts specified in Part I, Part II of Appendix VI attached hereto.

Article 15. Criteria for classifying the level of risk for declarants

The risk level of declarants from Category 2 to Category 6 is classified according to the provisions of Article 15 of Decree No. 08/2015/NĐ-CP and the following provisions:

7. Amend and supplement Article 15 as follows:

1. The level of compliance of declarants and port, warehouse, and storage facility operating enterprises as stipulated in this Circular.

2. Time of establishment; place of operation; scale of factory; number of employees; type of enterprise; information about the enterprise owner; capital; participation in the stock market; certification of conformity with International Standard ISO 9001.

1. Degree of compliance of the customs declarant, port, warehouse, and yard business enterprises as prescribed in Article 10 of this Circular.

2. Time of establishment; place of operation; scale of factory; number of employees; type of enterprise; information about the enterprise owner; capital; participation in the securities market; certificates of conformity with International Standard ISO 9001.

3. Time of operation, frequency, route; goods, type of export, import; value of export and import activities, total tax paid; revenue, profit; results of customs inspection, supervision, post-clearance audit, investigation, and inspection by the customs authority, tax authority, and other relevant agencies; results of customs authority's inspection of information related to the establishment and recognition of port, warehouse, and yard enterprises; results of customs authority's inspection of port, warehouse, and yard business enterprises in implementing customs supervision regulations for exported, imported, and transiting goods.

4. Frequency, nature, degree of violation, and compliance with customs laws, tax management laws, and tax laws; compliance with postal service, transportation, trade, measurement standards, quality control laws, and other relevant laws concerning export, import, exit, entry, and transit activities.

5. History of violations related to the consignor, sender, and recipient of goods.

6. Customs management objectives during each period.

7. Risk indicators, signs of customs law violations, tax management law violations, and tax law violations.

8. Cooperation with the customs authority in providing enterprise information.

8. Amend and supplement Clause 9 of Article 17 as follows:

"9. Results of legal compliance assessment and risk level classification for port, warehouse, and yard business enterprises; enterprises providing services for export, import, exit, entry, and transit activities. The legal compliance assessment and risk level classification for port, warehouse, and yard business enterprises shall be carried out in accordance with the provisions of Articles 9, 10, 11, 12, 13, 14, and 15 of this Circular."

9. Amend and supplement Clause 1 and Clause 3 of Article 18 as follows:

"1. The risk level of declarants, port, warehouse, and yard business enterprises, export, import, exit, entry, and transit activities is automatically classified periodically based on the processing of customs data and information according to the factors stipulated in Article 15 of Decree No. 08/2015/NĐ-CP, Article 15, and Article 17 of this Circular.

3. In cases where the electronic customs data processing system has not automatically adjusted and classified the risk level, updating the risk level classification for declarants, port, warehouse, and yard business enterprises, export, import, exit, entry, and transit activities shall be manually performed by customs officials."

10. Amend and supplement Clause 4 of Article 19 as follows:

"4. Criteria for building the list of high-risk goods at Clause 2 of this Article shall be implemented in accordance with the provisions of Article 17 of this Circular."

11. Supplement Point m of Clause 1 of Article 20 as follows:

"m) Decide on the method of supervising the destruction of waste materials and by-products."

12. Amend and supplement Point c.3 of Clause 1 of Article 22 as follows:

"c.3) Inspection through professional analysis and testing at customs inspection units, mobile customs inspection stations, or appraisal as prescribed."

13. Amend and supplement Article 26 as follows:

"Article 26. Classification and decision on inspecting tax refund and non-taxation documents for exported and imported goods

Based on the provisions of tax management laws, tax laws, and the risk level of export and import activities, the customs authority classifies tax refund and non-taxation documents, applies management measures, and announces them on the Electronic Data Processing System as follows:

1. High risk: Pre-inspection, post-refund.

2. Medium risk: Pre-refund, post-inspection, and conduct inspection within the time limit specified in Clause 1 of Article 77 of the Tax Administration Law dated June 13, 2019.

3. Low risk: Pre-refund, post-inspection, and conduct random inspection within the time limit specified in Clause 1 of Article 77 of the Tax Administration Law dated June 13, 2019."

14. Supplement Article 31a as follows:

"Article 31a. Decision on the method of supervising the destruction of waste materials and by-products in the management of processing trade goods, export production goods, and export enterprises' goods

Based on the risk level during the supervision of waste material and by-product destruction, information from the declarant's submitted plan for destruction, disposal of raw materials, supplies, machinery, equipment, waste materials, and by-products, and other operational information at the time of decision-making, the customs authority decides on supervision and announces it on the Electronic Data Processing System as follows:1. High risk: Conduct direct supervision.

2. Medium and low risk: Conduct supervision using technical means and equipment."

15. Supplement Point d and Point d of Clause 1 of Article 33 as follows:

"d) List of key enterprises regarding customs valuation for each period;

đ) Organize the implementation of voluntary compliance encouragement programs; organize the exchange, provision of information, and support for declarants to enhance their compliance with customs laws, tax management laws, and tax laws."

d) Organizing the implementation of voluntary compliance encouragement programs; organizing exchanges, provision of information, and support for customs declarants to enhance their level of compliance with customs laws, tax administration laws, and tax laws.

Article 2. Amend, supplement, and abolish certain phrases, clauses, and Appendices of Circular No. 81/2019/TT-BTC dated November 15, 2019, issued by the Minister of Finance on risk management in customs business operations.

1. Amend the phrase "customs laws" at Clause 8, Article 3, Clause 2, Article 20, and Clause 2, Article 21 to read "customs laws, tax administration laws, and tax laws."

2. Abolish Clause 3, Article 9.

3. Amend the phrase "risk level for means of transport exiting, entering, or transiting; persons exiting, entering, or transiting; baggage of persons exiting, entering, or transiting" at Article 29 to read "risk level for exit, entry, and transit activities of means of transport, persons, and baggage of persons exiting, entering, or transiting."

4. Amend the phrase "risk level for exported and imported goods" at Article 30 to read "risk level for export and import activities."

5. Amend the phrase "customs laws, tax laws" at Point 15, Section D, Appendix I to read "customs laws, tax administration laws, and tax laws."

6. Amend the phrase "Criteria for assessing compliance with laws by declarants" at the title of Appendix II, Appendix III, Appendix IV, and Appendix V to read "Criteria for assessing compliance with laws by declarants and businesses operating ports, warehouses, and storage areas."

7. Amend the phrase "participate in cooperation programs, partnership programs (if any) with customs authorities" at Criterion 7, Part II, and Criterion 7, Part III of Appendix II; and the phrase "participate in cooperation programs" at Criterion 3, Part IV of Appendix II to read "engage in cooperative relations with customs authorities."

8. Amend Part I and Part V of Appendix II, Part I and Part V of Appendix III, Part I and Part V of Appendix IV, Part I and Part V of Appendix V, and Appendix VI of this Circular.

Article 3. Implementation Provisions

1. This Circular takes effect from March 15, 2024. The provisions stipulated in Clause 4, Clause 5, and Clause 6 of Article 1 of this Circular take effect from July 15, 2025.

2. This Circular abolishes Article 24 of Circular No. 39/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance on customs value for exported and imported goods, and Clause 13, Clause 1 of Circular No. 60/2019/TT-BTC dated August 30, 2019, issued by the Minister of Finance amending and supplementing certain articles of Circular No. 39/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance.

3. In the course of implementation, if related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

4. In case of any difficulties arising, organizations and individuals concerned are requested to promptly report to the Ministry of Finance (General Department of Customs) for consideration and guidance on resolution.

MINISTRY OF FINANCE

Seal Registration Certificate

CRITERIA FOR ASSESSING COMPLIANCE WITH LAWS BY DECLARANTS AND BUSINESSES OPERATING PORTS, WAREHOUSES, AND STORAGE AREAS LEVEL 2
(Annexed to Circular No. 06/2024/TT-BTC dated January 29, 2024, issued by the Minister of Finance)

(Annexed to Circular No. 06/2024/TT-BTC dated January 29, 2024, issued by the Minister of Finance)

Part I. CRITERIA FOR EVALUATING EXPORTING AND IMPORTING ENTERPRISES, GOODS TRANSIT

Part V. CRITERIA FOR EVALUATING ENTERPRISES OPERATING PORTS, WAREHOUSES, AND YARDS

MINISTRY OF FINANCE

ANNEX III

CRITERIA FOR ASSESSING COMPLIANCE WITH LAWS BY DECLARANTS AND BUSINESSES OPERATING PORTS, WAREHOUSES, AND STORAGE AREAS LEVEL 2
PORT, WAREHOUSE, YARD COMPLIANCE LEVEL 3

(Annexed to Circular No. 06/2024/TT-BTC dated January 29, 2024, issued by the Minister of Finance)

Part I. CRITERIA FOR EVALUATING ENTERPRISES EXPORTING, IMPORTING, AND TRANSITING GOODS

Part V. CRITERIA FOR EVALUATING ENTERPRISES OPERATING PORTS, WAREHOUSES, AND YARDS

MINISTRY OF FINANCE

REGULATIONS ON THE CERTIFICATE DESIGN FOR OUTSTANDING RURAL INDUSTRIAL PRODUCTS

CRITERIA FOR ASSESSING COMPLIANCE WITH LAWS BY DECLARANTS AND BUSINESSES OPERATING PORTS, WAREHOUSES, AND STORAGE AREAS LEVEL 2
PORT, WAREHOUSE, YARD COMPLIANCE LEVEL 4

(Annexed to Circular No. 06/2024/TT-BTC dated January 29, 2024, issued by the Minister of Finance)

Part I. CRITERIA FOR EVALUATING ENTERPRISES EXPORTING, IMPORTING, AND TRANSITING GOODS

Part V. CRITERIA FOR EVALUATING ENTERPRISES OPERATING PORTS, WAREHOUSES, AND YARDS

MINISTRY OF FINANCE

Appendix V

CRITERIA FOR ASSESSING COMPLIANCE WITH LAWS BY DECLARANTS AND BUSINESSES OPERATING PORTS, WAREHOUSES, AND STORAGE AREAS LEVEL 2
(Issued together with Circular No. 06/2024/TT-BTC dated January 23, 2024 of the Minister of Finance)

I. CRITERIA FOR EVALUATING ENTERPRISES EXPORTING, IMPORTING, AND TRANSITING GOODS

I. CRITERIA FOR EVALUATING EXPORTING, IMPORTING, AND EXCESS GOODS ENTERPRISES

Part V. CRITERIA FOR EVALUATING ENTERPRISES OPERATING PORTS, WAREHOUSES, AND YARDS

MINISTRY OF FINANCE

Appendix VI

LIST OF VIOLATIONS APPLICABLE IN COMPLIANCE ASSESSMENT
PROCEDURES FOR CUSTOMS DECLARANTS

(Annexed to Circular No. 06/2024/TT-BTC dated January 29, 2024, issued by the Minister of Finance)

I. Group of Smuggling; Illegal Transportation of Goods and Currency Across Borders; Producing, Selling, Storing, Transporting Prohibited Items; Producing and Selling Counterfeit Goods; Violating Industrial Property Rights; Bringing Waste Into Vietnam; Violating Regulations on Protecting Endangered, Precious, and Rare Animals; Producing, Storing, Transporting, Buying, Selling, and Using Illicit Drugs; Violating Regulations on Managing Narcotics, Precursors, Addictive Medicines, and Psychotropic Substances; Manufacturing, Storing, Transporting, Buying, Selling, or Illegally Possessing Hunting Rifles, Rough Weapons, Sports Weapons, or Support Tools; Money Laundering; Forging Official Seals or Documents; Using Fake Official Seals or Documents; Commercial Fraud; Tax Evasion, Tax Fraud:

1. Group of Offenses Subject to Criminal Prosecution Under the Penal Code of 2015 Amended in 2017:

a) Smuggling offense;

b) Offense of illegally transporting goods and currency across borders;

c) Offense of producing and selling prohibited items;

d) Offense of storing and transporting prohibited items;

e) Offense of producing and selling counterfeit goods;

1) Offense of producing and selling counterfeit food, food additives;

g) Offense of producing and selling counterfeit medicines;

h) Offense of tax evasion;

i) Offense of violating industrial property rights;

j) Offense of bringing waste into Vietnam;

k) Offense of violating regulations on protecting endangered, precious, and rare animals;

1) Offense of storing, transporting, buying, or illegally possessing precursors used in the illicit production of drugs;

m) Offense of producing, storing, transporting, or buying tools used in the illicit production or use of drugs;

n) Offense of violating regulations on managing narcotics, precursors, addictive medicines, and psychotropic substances;

o) Offense of manufacturing, storing, transporting, using, buying, or illegally possessing explosives;

p) Offense of manufacturing, storing, transporting, using, buying, or illegally possessing hunting rifles, rough weapons, sports weapons, or support tools;

q) Offense of money laundering;

r) Offense of forging official seals or documents; offense of using fake official seals or documents;

2. Group of Administrative Offenses:

a) Act of swapping inspected goods with uninspected goods;

b) Act of failing to maintain the original condition of customs seals, failing to maintain the original condition of carrier seals when not required to apply customs seals during the transportation of goods under customs supervision, using fake customs seals or fake carrier seals;

c) Act of using forged certificates or documents; using illegal certificates or documents to declare, submit, or present to customs authorities without being criminally prosecuted;

d) Act of improperly using login accounts or digital signatures granted to other organizations or individuals to perform customs procedures.

d) The act of unauthorized access, alteration, or destruction of the customs information system;

e) The act of harboring, buying, selling, or transporting goods, gold, precious metals, or precious stones across borders without constituting a criminal offense;

g) The act of arbitrarily changing the packaging or labels of goods under customs supervision;

h) The act of consuming goods under customs supervision; The act of consuming goods returned for storage pending completion of customs clearance as prescribed;

i) The act of consuming transportation vehicles registered for circulation abroad temporarily entering Vietnam;

j) The act of harboring, buying, selling, or transporting goods, gold, precious metals, or precious stones across borders where the contraband has a value of 50 million Vietnamese dong or more but does not constitute a criminal offense;

k) The act of disposing of, destroying, or discarding goods to evade customs inspection, supervision, or control;

1) The act of evading taxes or committing tax fraud;

m) The act of violating quota limits, export permits, or import permits for goods: Exporting or importing goods that require quotas, export permits, or import permits but lacking such quotas, permits, when the value of the contraband is 100,000,000 Vietnamese dong or more and does not constitute a criminal offense;

n) The act of violating temporary importation for re-export or temporary export for re-import regulations: Engaging in business activities involving temporary importation for re-export or temporary export for re-import of goods requiring permits from competent state management agencies without obtaining the required permits;

o) The act of subcontracting goods or accepting subcontracted goods from foreign traders for goods that require permits for export or import without the approval of competent state management agencies as prescribed;

p) Violations in the customs domain; violations in other domains penalized by customs authorities with fines exceeding 50 million Vietnamese dong on average per declaration in a single penalty, excluding cases listed in Section II of this List;

II. Group of acts failing to comply with customs authority requirements in implementing customs procedures, inspections, supervision, control, post-clearance inspections, and audits;

1. Failure to arrange personnel or means to fulfill customs authority requirements for actual goods or transport vehicle inspections;

2. Failure to comply with customs authority decisions on inspections or audits;

3. Failure to present goods under customs supervision or goods still in custody subject to post-clearance inspections for customs authority inspection as prescribed by customs laws;

4. Failure to comply with orders to stop or search transport vehicles as prescribed;

5. Failure to provide cargo diagrams, instructions, or open places for rest or storage of goods on transport vehicles to implement administrative search decisions;

6. Failure to provide documents, certificates, materials, or electronic data related to exported or imported goods, exiting or entering transport vehicles to customs authorities as prescribed by law;

7. Unloading goods at ports other than those specified in the cargo manifest or transport documents;

8. Stacking, transferring, transshipping, or cutting off wagons of exported, imported, or transiting goods on transport vehicles under customs inspection or supervision without customs authority consent;

III. Group of violations penalized with fines exceeding the authority of the Head of the Customs Sub-Department, the Head of the Post-Clearance Inspection Sub-Department, and equivalent positions;

Violations in the customs domain; violations in other domains penalized by customs authorities with fines exceeding the authority of the Head of the Customs Sub-Department, the Head of the Post-Clearance Inspection Sub-Department, and equivalent positions in a single penalty, excluding cases listed in Sections I and II above;

IV. Group of violations penalized with fines within the authority of the Head of the Customs Sub-Department, the Head of the Post-Clearance Inspection Sub-Department, and equivalent positions;

Violations in the customs domain; violations in other domains penalized by customs authorities with fines within the authority of the Head of the Customs Sub-Department, the Head of the Post-Clearance Inspection Sub-Department, and equivalent positions in a single penalty, excluding cases listed in Sections I, II, and III above;

V. Group of violations in the domain of customs agency procedures according to Circular No. 12/2015/TT-BTC dated January 30, 2015, issued by the Minister of Finance detailing procedures for issuing customs declaration certificates; granting and revoking customs agent employee codes; and procedures for recognizing and operating customs agencies, and Circular No. 22/2019/TT-BTC dated April 16, 2019, amending and supplementing certain articles of Circular No. 12/2015/TT-BTC;

1. The act of failing to report the operation status of customs agency procedures according to Form No. 10 issued together with Circular No. 22/2019/TT-BTC dated April 16, 2019 (hereinafter referred to as the report), or reporting inaccurately, incompletely regarding content or timing, to customs authorities consecutively twice;

2. The act of failing to notify customs authorities in the following situations:

a) A customs agency employee being penalized for violating legal provisions up to the point of criminal prosecution;

b) A customs agency employee being penalized for smuggling; illegally transporting goods or currency across borders; producing, trading in prohibited items, evading taxes, or bribing customs officials during the customs procedure process;

c) A customs agency employee allowing others to use their own code or using another's code or a code not issued by the General Director of the General Department of Customs to perform customs procedures; or allowing others to use their own documents to recognize customs agency procedures or issue customs agent employee codes;

d) Employees of the customs declaration agency who switch to other jobs or transfer to work for another customs declaration agency or terminate their labor contracts; When employees of the customs declaration agency transfer to work for another customs declaration agency, they must obtain a new code according to the provisions of this Circular;

e) The customs declaration agency ceases operations;

g) Employees of the customs declaration agency use an expired code to process customs procedures;

VI. Group of violations in the postal sector applicable to declarants who are international postal service providers and international express delivery service providers under Article 9 and Article 10 of Decree No. 15/2020/NĐ-CP dated February 3, 2020 of the Government on administrative penalties in the postal, telecommunications, radio frequency, information technology, and electronic transactions sectors, and Clause 10 of Article 1 of Decree No. 14/2022/NĐ-CP dated January 27, 2022 of the Government amending and supplementing some articles of Decree No. 15/2020/NĐ-CP dated February 3, 2020 of the Government on administrative penalties for violations in the postal, telecommunications, radio frequency, information technology, and electronic transactions sectors and Decree No. 119/2020/NĐ-CP dated October 7, 2020 of the Government on administrative penalties for violations in the press and publication sectors;

1. Violations of regulations on items and goods that are not allowed to be sent, accepted, or transported through the postal network;

2. Violations of regulations on ensuring safety and security in providing and using postal services;

VII. Group of violations by declarants who are owners of means of transport or persons authorized by the owners of means of transport to enter and exit the country;

1. Loading, unloading, transshipment, bunkering, cutting off wagons of export, import, and transit goods from means of transport under customs control without the consent of the customs authority;

2. Not providing or providing incomplete or untimely documentation, certificates, documents, and electronic data related to means of transport entering and exiting the country when requested by the customs authority according to the law;

3. Crossing national borders on land outside the designated routes and checkpoints without performing customs procedures as required;

4. Entering and exiting the country or transiting with means of transport contrary to the contents of the permits issued by competent authorities;

5. Not re-exporting or re-importing means of transport within the prescribed time limit;

VIII. Group of violations concerning the management of bonded warehouses, duty-free warehouses, cargo consolidation points, duty-free shops; violations concerning the management of export and import goods at ports, warehouses, yards, customs clearance locations, assembly points, and customs inspection and supervision sites;

1. Bringing goods, machinery, and equipment from inland areas into bonded warehouses for packaging, sorting, maintenance activities without notifying the customs authority;

2. Performing reinforcement, packaging, classification, maintenance, sampling services for goods in bonded warehouses without notifying the customs authority for monitoring and supervision;

3. Transferring ownership of goods stored in bonded warehouses without notifying the customs authority for management and tracking;

4. Not removing goods, raw materials, and supplies from bonded warehouses, duty-free warehouses, cargo consolidation points, duty-free shops, and duty-free business enterprises' warehouses beyond the storage period stipulated by law;

5. Moving goods from one bonded warehouse to another without obtaining written approval from the competent authority managing the bonded warehouse;

6. Expanding, reducing, or relocating duty-free shops, bonded warehouses, non-extended warehouses, cargo consolidation points, customs clearance locations, assembly points, and customs inspection and supervision sites without permission from the customs authority;

7. Performing unauthorized services in bonded warehouses and cargo consolidation points;

8. Not reporting the status of bonded warehouses, duty-free warehouses, and cargo consolidation points as required by law;

9. Storing goods in bonded warehouses that are prohibited from being stored there according to the law;

10. Mixing goods stored in bonded warehouses;

11. Destroying goods stored in bonded warehouses and duty-free warehouses not in accordance with the law;

12. Not timely reporting the situation of goods remaining at ports, warehouses, and yards within the customs area;

13. Not arranging goods in port, warehouse, and yard areas according to the customs authority's requirements for supervision and management;

14. Not fully implementing the management, statistics, retention of documents, ledgers, and data on goods entering and leaving port, warehouse, and yard areas as required by law and presenting or providing them to the customs authority upon request;

15. Not providing information and cooperating with the customs authority in monitoring, inspecting, and supervising the entry, exit, and storage of goods in port, warehouse, and yard areas, customs clearance locations, assembly points, and customs inspection and supervision sites;

16. Allowing goods to leave port, warehouse, and yard areas before receiving information that the goods meet the conditions to pass through the supervised area or after receiving information to temporarily stop passing goods through the customs supervised area.