Decree No. 127/2013/ND-CP on administrative penalties and enforcement measures to execute administrative decisions in the customs sector.

DECREE

Article 24||| provides for administrative penalties and enforcement of administrative decisions in the customs area

||| issued by the Government on June 25

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Pursuant to the Law ||| of administrative violations on June 20 ||| of customs on June 29, 2001;June 2024;th year 2001;

Pursuant to the Law Xđổ reason ||| Law amending and supplementing some articles of the Customs Law on June 14, 2005;June 2024;2004;12;

Pursuant to the Law H||| of tax on June 29, 2006 and the Law amending and supplementing the Tax Law on October 1, 2006;to ||| of the Minister of Finance;No. onono of the Law H||| the Government issues this Decree to provide for administrative penalties and enforcement of administrative decisions

Pursuant to the Law Article 24Training institution for professional knowledge in management and operation of apartment buildings reason ||| in the customs area.June 2024;energy 1||| ADMINISTRATIVE PENALTIES IN THE CUSTOMS AREA, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP This Circular stipulates on classification, guidance, and support for technical specialties; technical catalogues; quality assessment of medical examination and treatment facilities; registration for health insurance medical examination and treatment and patient transfer among medical examination and treatment facilities under the Ministry of National Defense.ono of the Law Article 24Training institution for professional knowledge in management and operation of apartment buildings reason 1. This Chapter provides for acts of violation, forms, levels of penalty, measures to remedy consequences; authority to impose penalties; procedures for administrative violation penalties; application of preventive measures and guarantees for the enforcement of administrative penalties in the customs area.June 2024;on November 2012;

Pursuant to the proposal of the Director of the Department of Ethnic Affairs and Religion Propaganda;on 2. Administrative violations in the customs area as prescribed in this Decree include:"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."TABLE OF FEES FOR USING NATIONAL HIGHWAYS AT THE TOLL STATION AT KM21

ốn ... tại: ..."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."a) Violations of laws and regulations on customs procedures;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."b) Violations of laws and regulations on customs inspection, supervision, and control; lc) Violations of laws and regulations on taxes applicable to exported and imported goods (hereinafter referred to as "taxes");

PART I

d) Violations of other relevant laws and regulations concerning exported and imported goods; means of transport exiting, entering, or transiting the country.

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GENERAL PROVISIONS

Article 1. Scope of Regulation

3. Acts of administrative violations related to the customs area but not provided for in this Decree shall be subject to administrative penalties according to the provisions of other legal documents.

Article 2. Mitigating circumstances in the customs area

1. The mitigating circumstances prescribed in Article 9 of the Law on Handling Administrative Violations.

2. First-time violation.

3. The value of the contraband does not exceed 50% of the minimum fine level within the fine range for the violation.

Article 3. Time limit for administrative penalties in the customs area

1. The time limit for penalties for violations of tax laws in the customs area:

a) For administrative violations involving tax evasion, tax fraud that does not reach the level of criminal prosecution, or incorrect declarations leading to underpayment of taxes due or overpayment of tax exemptions, reductions, or refunds, the time limit for penalties is five years from the date of the violation.

b) If the time limit for penalties for violations of tax laws has expired, the taxpayer will not be penalized but must still pay the full amount of underpaid taxes, higher tax exemptions, reductions, or refunds, evaded taxes, fraudulent taxes, and late payment fees to the state budget within ten years from the date of discovery of the tax law violation.

2. The time limit for penalties for other violations outside those specified in Clause 1 of this Article shall be implemented according to the provisions of Article 6 of the Law on Handling Administrative Violations.

3. In cases where administrative penalties against individuals are transferred by investigative agencies, the time limit shall be applied according to the provisions of Point a Clause 1 and Clause 2 of this Article.

The time taken by investigative agencies to handle and review such cases shall be included in the time limit for administrative penalties.

4. Within the time limits stipulated in Clause 1 and Clause 2 of this Article, if individuals or organizations deliberately evade or obstruct the imposition of penalties, the time limit for administrative penalties shall be recalculated from the date when the act of evasion or obstruction ends.

a) For administrative violations involving tax evasion or tax fraud not reaching the level of criminal prosecution, or incorrect declarations leading to underpayment of taxes due or overpayment of tax exemptions, reductions, or refunds, the statute of limitations for punishment is five years, calculated from the date of the violation.

b) If the statute of limitations for punishing violations of tax laws has expired, the taxpayer will not be punished but must still pay the full amount of underpaid taxes, excess tax exemptions, reductions, or refunds, evaded taxes, fraudulent taxes, and late payment penalties to the state budget within ten years from the date of discovery of the tax law violation.

2. The statute of limitations for punishing other violations not covered by the provisions of Clause 1 of this Article shall be implemented according to the provisions of Article 6 of the Law on Handling Administrative Violations.

3. In cases where administrative violations by individuals are referred to by investigative agencies, the statute of limitations shall be applied according to Point a Clause 1 and Clause 2 of this Article.

The time taken by investigative agencies to handle and review cases is included in the statute of limitations for administrative violations.

4. Within the period specified in Clause 1 and Clause 2 of this Article, if individuals or organizations intentionally evade or obstruct the punishment process, the statute of limitations for administrative violations shall be recalculated from the date such evasion or obstruction ends.

Article 4. Amount of fines for individuals and organizations

1. The amount of fines stipulated in Section 2 Chapter I of this Decree applies to organizations; the fine for individuals shall be half the amount of the fine for organizations, except in cases provided for in Clause 2 and Clause 3 of this Article.

2. The level of administrative penalty for violations prescribed in Article 9, Clause 1 Article 14 of this Decree applies to individuals.

3. The level of administrative penalty for violations of tax laws prescribed in Articles 8 of this Decree shall be the monetary fine applied to both individuals and organizations according to Clause 33 Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration dated November 20, 2012.

Article 5. Cases Not Subject to Administrative Sanctions in the Customs Field

1. Cases not subject to penalties as prescribed in Article 11 of the Law on Handling Administrative Violations.

Goods and means of transport brought into the territory of Vietnam due to unexpected events or force majeure must notify the customs authority or other competent authorities as prescribed by law; such goods and means of transport must be removed from the territory of Vietnam after the aforementioned factors have been resolved.

2. Mistakes made during importation or sending goods to Vietnam, but have been reported in writing by the sender, recipient, or their authorized representative to the customs authority before the decision to inspect the actual goods or decide to waive inspection of the actual goods; except in cases where imported goods are narcotics, weapons, subversive materials, or chemicals listed in Schedule I of the Chemical Weapons Convention.

3. Cases that can be corrected or supplemented declarations as prescribed by law.

4. Organizations and individuals who violate the provisions of Articles 8 and 13 of this Decree, but the difference in tax amount does not exceed VND 500,000 for violations committed by individuals or VND 2,000,000 for violations committed by organizations.

5. Exporting or importing goods that do not match the declared quantity or weight as stipulated in Clauses 1, 2, 3, and Clause 4 of Article 7 of this Decree, where the value of goods exported or imported that do not match the declaration does not exceed 10% of the actual export or import value, but not more than VND 10,000,000.

6. Declaring the correct name of goods for export or import but incorrectly declaring the tariff code or rate for the first time.

7. Violating regulations on customs declaration for cash foreign currency, Vietnamese dong in cash, and gold carried by persons exiting or entering the country, where the value of the contraband does not exceed VND 5,000,000.

Section 2

VIOLATIONS, FORMS OF PENALTIES AND MEASURES TO REMEDY CONSEQUENCES

Article 6. Violations of deadlines for customs procedures and submission of tax documents

1. Warning or a fine of VND 500,000 to VND 1,000,000 for any of the following acts:

a) Submitting customs documents outside the prescribed deadline, except for violations stipulated in Points a, b, c, d, đ Clause 2; Points a, b Clause 3; Clause 4 of this Article;

b) Failing to submit supporting documents within the prescribed deadline when allowed to submit late under customs law.

2. Imposing a fine of VND 1,000,000 to VND 5,000,000 for any of the following acts:

a) Failing to declare and process correctly within the prescribed period when changing the purpose of using goods previously determined as non-taxable, exempted, or eligible for exemption;

b) Failing to submit documents within the prescribed period for reporting, settlement, finalization, and refund of taxes;

c) Failing to process surplus raw materials, spare parts, waste products, leased machinery and equipment under processing contracts registered in settlement documents within the prescribed period;

d) Failing to re-export or re-import goods within the prescribed period or the time registered with the customs authority, except for violations stipulated in Point a Clause 3 of this Article;

đ) Failing to re-export or re-import means of transport belonging to individuals or organizations regularly crossing border areas within the prescribed period;

e) Failing to comply with the reporting, providing, and declaring information system for goods under customs supervision and management in duty-free zones as prescribed by law;

g) Adjusting production quotas for processed products or export products from imported raw materials and spare parts outside the prescribed period;

h) Violating other regulations on tax declaration deadlines as prescribed by law.

3. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed on one of the following acts:

a) Failing to re-export temporarily imported goods exempt from tax or goods for temporary import and re-export within the prescribed period;

b) Failing to re-export or re-import means of transport for exit and entry within the prescribed period, except for cases penalized under Point đ Clause 2 of this Article;

c) Storing transit goods beyond the prescribed period on Vietnamese territory.

4. Imposing a fine of VND 30,000,000 to VND 50,000,000 for the violation stipulated in Point b Clause 3 of this Article where the violating vehicle has fewer than 24 seats.

5. Applying measures to remedy consequences:

a) Compelling the re-export of temporarily imported goods or means of transport for temporarily imported goods for violations stipulated in Points d, đ Clause 2; Points a, b Clause 3 and Clause 4 of this Article, except where permission is granted to consume goods in Vietnam as prescribed;

b) Compelling the removal of goods from Vietnam for violations stipulated in Point c Clause 3 of this Article.

Article 7. Violations concerning customs declaration regulations

1. A fine of VND 500,000 to VND 1,000,000 shall be imposed for any of the following violations:

a) Not declaring or incorrectly declaring any of the contents on the customs declaration form, except for the cases specified in Clauses 2, 3, and 4 of this Article and Articles 8, 13, and 14 of this Decree;

b) Not declaring or incorrectly declaring the name, type, quantity, weight, origin of humanitarian aid goods or non-repayable aid goods that have been approved by the competent authority.

2. A fine of VND 1,000,000 to VND 3,000,000 shall be imposed for not declaring or incorrectly declaring the name, type, quantity, weight, quality, value, or origin of goods in any of the following cases:

a) Goods from abroad entering a transshipment port, a free zone, or from a transshipment port or a free zone to another country, or from a free zone to domestic territory for processing, repair, or warranty purposes, except for violations stipulated in Point h Clause 1 of Article 13 of this Decree;

b) Goods in transit or for transshipment;

c) Goods used or destroyed within a free zone;

d) Declaring inconsistently with the regulations between the name of the goods and the criteria registered in the list of imported raw materials and the list of exported products, or between the registration list and the actual management at export processing enterprises.

3. A fine of VND 3,000,000 to VND 5,000,000 shall be imposed for any of the following violations:

a) Not declaring or incorrectly declaring the name, type, origin, quantity, weight, quality, or value of goods subject to tax exemption under the provisions of the law for export or import;

b) Establishing and incorrectly declaring the contents in the settlement report or the report on goods of enterprises in free zones;

c) Not declaring self-supplied raw materials for processing;

d) Changing the production facility address for processed goods without notifying the customs authority as prescribed by law;

đ) Exceeding the production quota for processed products; exceeding the production quota for exported products from imported raw materials and supplies of export processing enterprises.

4. A fine of VND 20,000,000 to VND 40,000,000 shall be imposed for falsely declaring the name, quantity, weight, or value of exported goods; except for the violation stipulated in Point e Clause 1 of Article 13 of this Decree.

5. If the violation stipulated in Clause 3 of this Article leads to underpayment of taxes due or overpayment of tax exemptions, reductions, or refunds, and involves fraud or tax evasion, it shall be punished according to Article 8 or Article 13 of this Decree.

Article 8. Violations concerning tax declaration regulations

The taxpayer who incorrectly declares leading to underpayment of taxes due or overpayment of tax exemptions, reductions, or refunds shall be punished as follows:

1. In cases where the taxpayer discovers and supplements the tax declaration form more than 60 days from the date of registering the customs declaration but before the customs authority conducts inspection or audit at the taxpayer's premises, a fine of 10% of the underpaid tax or the excess tax refund compared to the legal provisions on taxation shall be imposed.

2. A fine of 20% of the underpaid tax or the excess tax refund compared to the legal provisions on taxation shall be imposed for any of the following violations:

a) Not declaring or incorrectly declaring the name, type, quantity, weight, quality, value, commodity code, tariff rate, or origin of exported or imported goods discovered during the customs procedures by the customs authority, except for the violations stipulated in Article 13 of this Decree;

b) Violating the provisions of Point a Clause 2 of this Article and being discovered after the goods have been cleared, but the violator voluntarily pays the full amount of tax due before the violation record is established;

c) Incorrectly declaring the tax-exempt object;

d) Exceeding the production quota for processed products or exported products from imported raw materials compared to the actual usage;

đ) Using goods within the tariff quota in violation of regulations;

e) Establishing and incorrectly declaring the contents in the final tax settlement report, the settlement report, the tax exemption report, the tax reduction and exemption report, or the tax refund report;

g) Other undeclared or incorrectly declared actions leading to underpayment of taxes due or overpayment of tax exemptions, reductions, or refunds.

3. If the violation stipulated in this Article involves fraud or tax evasion, it shall be punished according to Article 13 of this Decree.

4. The provisions of this Article do not apply to the cases stipulated in Article 14 of this Decree.

Article 9. Violations concerning the declaration of foreign currency cash, Vietnamese dong in cash, and gold when exiting or entering the country

1. Carrying foreign currency cash, Vietnamese dong in cash, or gold exceeding the prescribed limit when exiting without declaring or making false declarations shall be subject to the following penalties:

a) A fine of from VND 1,000,000 to VND 5,000,000 for cases where the value of the contraband items is equivalent to from VND 10,000,000 to less than VND 30,000,000;

b) A fine of from VND 5,000,000 to VND 15,000,000 for cases where the amount carried exceeds the prescribed limit and the value of the contraband items is equivalent to from VND 30,000,000 to less than VND 70,000,000;

c) A fine of from VND 15,000,000 to VND 25,000,000 for cases where the amount carried exceeds the prescribed limit and the value of the contraband items is equivalent to from VND 70,000,000 to less than VND 100,000,000;

d) A fine of from VND 30,000,000 to VND 50,000,000 for cases where the amount carried exceeds the prescribed limit and the value of the contraband items is VND 100,000,000 or more but does not constitute a criminal offense.

2. Not declaring or making false declarations regarding the carrying of foreign currency cash, Vietnamese dong in cash, or gold upon entry shall be subject to the following penalties:

a) A fine of from VND 1,000,000 to VND 2,000,000 for cases where the amount carried exceeds the prescribed limit and the value of the contraband items is equivalent to from VND 10,000,000 to less than VND 50,000,000;

b) A fine of from VND 2,000,000 to VND 10,000,000 for cases where the amount carried exceeds the prescribed limit and the value of the contraband items is equivalent to from VND 50,000,000 to less than VND 100,000,000;

c) A fine of from VND 10,000,000 to VND 20,000,000 for cases where the amount carried exceeds the prescribed limit and the value of the contraband items is VND 100,000,000 or more but does not constitute a criminal offense.

3. In cases where the declared amount of foreign currency cash, Vietnamese dong in cash, or gold exceeds the actual amount carried, the penalties shall be as follows:

a) A fine of from VND 5,000,000 to VND 15,000,000 for cases where the declared value is equivalent to from VND 10,000,000 to less than VND 100,000,000;

b) A fine of from VND 15,000,000 to VND 25,000,000 for cases where the declared value is equivalent to VND 100,000,000 or more.

4. Carrying gold or foreign currency cash that is prohibited from being carried without declaring or making false declarations shall be subject to the following penalties:

a) A fine of from VND 5,000,000 to VND 10,000,000 in cases where the value of the contraband items is less than VND 50,000,000.

b) A fine of from VND 10,000,000 to VND 30,000,000 in cases where the value of the contraband items is less than VND 100,000,000.

c) A fine of from VND 30,000,000 to VND 50,000,000 in cases where the value of the contraband items is VND 100,000,000 or more but has not reached the level of criminal prosecution.

5. Contraband items shall be returned when the penalty decision has been implemented. The export and import of foreign currency cash, Vietnamese dong in cash, and gold shall be carried out in accordance with the provisions of the law.

Article 10. Violations concerning customs inspection and tax audit

1. Warning or a fine of from VND 500,000 to VND 2,000,000 for the act of arbitrarily erasing or modifying customs documents in the registered file without affecting the amount of tax payable or the policy on goods.

2. A fine of from VND 2,000,000 to VND 4,000,000 for one of the following violations:

a) Failing to arrange personnel or equipment to facilitate the physical inspection of goods or transport vehicles when requested by the customs authority without a valid reason;

b) Violating regulations on sample retention, file retention, and document retention.

3. A fine of from VND 4,000,000 to VND 10,000,000 for one of the following violations:

a) Failing to present goods still under post-clearance inspection as required by the customs authority;

b) Failing to provide or providing incomplete or untimely relevant documents, materials, or electronic data related to exported or imported goods, or vehicles exiting or entering the country as required by the law;

c) Using electronic customs declaration software that has not been confirmed compatible with the customs electronic data processing system by the customs authority.

4. A fine of from VND 10,000,000 to VND 20,000,000 for failing to comply with the customs inspection or tax audit decision of the customs authority.

5. A fine of from VND 20,000,000 to VND 60,000,000 for one of the following violations:

a) Swapping goods that have been inspected with goods that have not been inspected;

b) Counterfeiting customs seals; submitting or presenting counterfeit documents or materials to the customs authority but not reaching the level of criminal prosecution;

c) Using access accounts or digital signatures issued to other organizations or individuals to perform electronic customs procedures;

d) Using illegal documents to process the export or import of goods as stipulated.

6. Additional penalties:

a) Confiscation of contraband goods for violations specified in Points a, b, and d of Clause 5 of this Article where the goods are prohibited from export or import; temporarily suspended from export or import, or do not meet the conditions, standards, or specifications as prescribed by law, or require a permit but do not have one;

b) Confiscation of counterfeit seals, documents, and materials for violations specified in Point b of Clause 5 of this Article.

b) Granting syndicated loans, entrusted loans, or accepting entrusted loans not in accordance with the provisions of the law.

Compelling the payment of an amount equal to the value of the contraband items for violations specified in Points a, b, and d of Clause 5 of this Article where the contraband items are no longer available.

8. Individuals or organizations committing violations specified in Point b of Clause 5 of this Article to evade taxes or commit tax fraud shall be punished according to Article 13 of this Decree.

Article 11. Violations of customs supervision regulations

1. A fine of from VND 10,000,000 to VND 20,000,000 shall be imposed for any of the following violations:

a) Transporting goods in transit, transshipment, transborder shipment, border crossing, temporary import for re-export goods not in accordance with the prescribed route, location, border gate, time, or registered in the customs declaration without reasonable cause;

b) Unauthorized removal of customs seals;

c) Unauthorized alteration of packaging or labels of goods under customs supervision;

d) Failure to maintain the original condition of goods under customs supervision or goods entrusted for storage according to the law until clearance procedures are completed;

đ) Storing temporary import for re-export goods at unauthorized locations.

2. A fine of from VND 20,000,000 to VND 40,000,000 shall be imposed for any of the following violations:

a) Unauthorized consumption of goods under customs supervision;

b) Unauthorized consumption of goods entrusted for storage until clearance procedures are completed according to the law;

c) Unauthorized consumption of transportation means registered for circulation abroad temporarily entering Vietnam.

3. A fine of from VND 40,000,000 to VND 60,000,000 shall be imposed for the violations specified in Points a and b Clause 2 of this Article where the goods fall into one of the following categories:

a) Goods prohibited from export or import; temporarily suspended from export or import or not meeting the conditions for export or import or subject to licensing but lacking such license when exporting or importing;

b) Goods for temporary import for re-export that require a license but lack such license; goods listed as prohibited for temporary import for re-export or temporarily suspended from such activity.

4. Additional penalties:

Confiscation of contraband items for violations stipulated in Point c Clause 2, and Point a Clause 3 of this Article.

5. Measures to remedy consequences:

a) Compel the correct transport of goods in transit, transshipment, transborder shipment, border crossing, temporary import for re-export goods through the designated border gate and route as specified in Point a Clause 1 of this Article;

b) Compel the removal of contraband items out of Vietnam or compel their re-export for violations stipulated in Point b Clause 3 of this Article;

c) Compel the payment of an amount equal to the value of the contraband items no longer in existence for violations stipulated in Clause 2 and Clause 3 of this Article;

d) Compel the removal of altered packaging or labels for violations stipulated in Point c Clause 1 of this Article.

Article 12. Violations of customs control regulations

1. A fine of from VND 1,000,000 to VND 2,000,000 shall be imposed for any of the following violations:

a) Failure to comply with the instructions of customs officers when moving transportation means within the customs area;

b) Failure to open places storing goods as required by law to implement administrative inspection decisions.

2. A fine of from VND 2,000,000 to VND 5,000,000 shall be imposed for any of the following violations where the contraband items have a value below VND 50,000,000:

a) Sheltering, buying, selling, transporting goods for export or import without lawful documentation within the customs area;

b) Illegally transporting goods across borders without constituting a criminal offense.

3. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for the act of moving foreign transportation means across land borders not in accordance with the prescribed route or border gate.

4. A fine of from VND 10,000,000 to VND 30,000,000 shall be imposed for the violation stipulated in Clause 2 of this Article where the contraband items have a value from VND 50,000,000 to less than VND 100,000,000.

5. A fine of from VND 30,000,000 to VND 60,000,000 shall be imposed for any of the following violations:

a) The violation stipulated in Clause 2 of this Article where the contraband items have a value of VND 100,000,000 or more but do not reach the threshold for criminal prosecution;

b) Unjustified unloading of goods at a port other than the destination port stated in the cargo manifest or bill of lading;

c) Unauthorized loading, unloading, transshipment, bunkering, switching cars, or cutting cars of exported, imported, or transiting goods on transportation means under customs inspection or supervision;

d) Disposing of goods to evade customs inspection, supervision, or control.

6. Additional penalties:

Confiscation of contraband items for violations stipulated in Clause 2, Clause 4; Point a, Point d Clause 5 of this Article.

b) Granting syndicated loans, entrusted loans, or accepting entrusted loans not in accordance with the provisions of the law.

a) Compel the payment of an amount equal to the value of the contraband items no longer in existence for violations stipulated in Point d Clause 5 of this Article;

b) Compel the re-export of transportation means for violations stipulated in Clause 3 of this Article.

Article 13. Penalties for tax evasion and tax fraud

1. Tax evasion and tax fraud acts in the customs area include:

a) Using illegal or inaccurate documents to declare taxes, arbitrarily erasing or altering documents leading to underpayment of taxes due or overpayment of tax exemptions, reductions, or refunds;

b) Incorrectly declaring commodity codes or tax rates for goods that have been instructed by customs authorities regarding commodity codes and tax rates;

c) Violating Point b Clause 2 Article 8 of this Decree without voluntarily paying the full amount of underpaid taxes before the violation record is established;

d) Processing export procedures but not exporting processed products or products made from imported raw materials;

đ) Exaggerating the type, quantity, weight of processed products or products made from imported raw materials, re-exported goods with fraudulent tax amounts of VND 100,000,000 or more;

e) Exporting processed products or products made from imported raw materials inconsistent with imported raw materials; importing processed products from abroad inconsistent with exported raw materials;

g) Improperly using goods exempt from tax, tax-exempt, tax-reduced, refunded, or non-taxable purposes without declaring to the Customs Authority;

h) Not declaring or incorrectly declaring goods imported from duty-free zones into domestic areas;

i) Not recording in accounting books related income and expenses for determining the amount of taxes due;

k) Selling tax-exempt goods to unauthorized recipients;

l) Intentionally failing to declare or incorrectly declaring other information such as name, type, quantity, weight, quality, value, tax rate, origin of exported or imported goods to evade taxes or commit tax fraud.

2. Taxpayers who violate the provisions of Clause 1 of this Article but do not reach the level of criminal prosecution shall, in addition to paying the full amount of taxes as prescribed, be subject to fines as follows:

A fine equal to one time the amount of evaded or fraudulent tax in cases without aggravating circumstances.

In cases with aggravating circumstances, for organizations each aggravating circumstance increases the fine by 0.2 times but not exceeding three times the amount of evaded or fraudulent tax; for individuals each aggravating circumstance increases the fine by 0.1 times but not exceeding 1.5 times the amount of evaded or fraudulent tax.

In cases where both aggravating and mitigating circumstances exist, the mitigating circumstances will offset the aggravating circumstances on a one-to-one basis.

3. The provisions of this Article do not apply to violations stipulated in Article 14 of this Decree.

Article 14. Violations of regulations on management policies for export, import, and transit goods; exit, entry, and transit transportation means

1. A fine of VND 500,000 to VND 2,000,000 for exporting or importing goods contrary to the regulations on border residents' trade; goods of persons exiting or entering the country.

2. A fine of VND 1,000,000 to VND 3,000,000 for exporting or importing goods contrary to the regulations on humanitarian aid imports; exporting or importing gift items, movable assets.

3. A fine of VND 5,000,000 to VND 10,000,000 for any of the following violations:

a) Transiting or transferring goods; exiting, entering, or transiting transportation means not in accordance with the content of the permit issued by the competent authority;

b) Exporting or importing goods not in accordance with the content recorded in the permit;

c) Temporarily importing for re-export or temporarily exporting for re-importing goods requiring permits without having such permits, except for violations stipulated in Point a Clause 5 of this Article.

4. A fine of VND 10,000,000 to VND 30,000,000 for transiting or transferring goods; exiting, entering, or transiting transportation means requiring permits without having such permits from the competent authority.

5. A fine of from VND 30,000,000 to VND 60,000,000 shall be imposed for any of the following violations:

a) Temporarily importing for re-exporting goods subject to permits without having such permits; belonging to the list of prohibited temporary imports for re-export or suspended temporary imports for re-export;

b) Exporting, importing, bringing into Vietnam goods listed as prohibited exports or imports; goods subject to suspended exports or imports;

c) Exporting, importing goods requiring permits without having such permits;

d) Exporting, importing goods not meeting the conditions, standards, or technical specifications as prescribed by law;

đ) Exporting, importing goods without complying with the product label requirements as prescribed by law;

e) Importing goods into Vietnam with labels not correctly or fully displaying mandatory information as prescribed by law;

g) Using raw materials, components, machinery, equipment for processing that are prohibited from export or import; imported with conditions or permits for purposes not authorized by the competent state agency.

6. Additional penalties:

Confiscate the contraband for violations stipulated in Clause 1; Clause 2; Points b, g Clause 5 of this Article, except when the competent authority requires removal from Vietnam's territory or re-export.

b) Granting syndicated loans, entrusted loans, or accepting entrusted loans not in accordance with the provisions of the law.

a) Order removal from Vietnam's territory, suspension of export, or destruction of contraband for violations stipulated in Clause 1, Clause 2 of this Article if the contraband belongs to the list of conditional exports or imports or requires permits.

Within the period specified in Clause 4 Article 23 of this Decree, if the competent authority permits importation, it may be allowed to import.

b) Order removal from Vietnam's territory or re-export of goods for violations stipulated in Clause 3; Clause 4; Points a, c, d, đ Clause 5 of this Article, except for exported goods.

Within the period specified in Clause 4 Article 23 of this Decree, if the competent authority permits importation, it may be allowed to import.

c) Order payment of an amount equivalent to the value of the contraband in cases where the contraband no longer exists for violations stipulated in Points b, g Clause 5 of this Article;

d) Order correction of labeling violations before goods can be cleared for customs for violations stipulated in Point e Clause 5 of this Article.

Article 15. Violations concerning the management of bonded warehouses and duty-free warehouses

1. A fine of from VND 500,000 to VND 2,000,000 shall be imposed for any of the following violations:

a) Failing to notify the customs authority when the warehouse rental contract has expired;

b) Failing to remove goods from the bonded warehouse when the warehouse rental contract has expired.

2. A fine of from VND 2,000,000 to VND 5,000,000 shall be imposed for any of the following violations:

a) Moving goods from one bonded warehouse to another without the consent of the customs authority;

b)擅自扩大、缩小或移动保税仓库的地点；

c) Failing to maintain records of export, import, outbound, and inbound goods in accordance with the provisions of the law.

3. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following violations:

a) Failing to declare or declaring inaccurately the name, type, quantity, weight, origin of goods imported from abroad into the bonded warehouse or duty-free warehouse; goods exported from the bonded warehouse or duty-free warehouse to abroad;

b) Failing to comply with the reporting system for goods under customs supervision in the bonded warehouse or duty-free warehouse as prescribed by law;

c) Failing to complete the procedures for liquidation of goods entering or leaving the bonded warehouse within the prescribed time limit.

4. A fine of from VND 10,000,000 to VND 20,000,000 shall be imposed for any of the following violations:

a) Bringing goods into the bonded warehouse that are not allowed to be stored in the bonded warehouse according to the regulations;

b) Continuing to operate the bonded warehouse after the establishment permit for the bonded warehouse has been revoked;

c) Altering or tampering with the Permit to Establish a Bonded Warehouse;

d) Illegally disposing of goods stored in the bonded warehouse or duty-free warehouse;

đ) Destroying goods stored in the bonded warehouse or duty-free warehouse in violation of the law.

5. Additional penalties:

Seizure of evidence of violation for the violation stipulated in Point d Clause 4 of this Article.

6. Measures to remedy consequences:

a) Compelling the return of an amount equal to the value of the violated goods in cases where the goods are no longer available for the violation stipulated in Point d Clause 4 of this Article;

b) Compelling the removal of goods out of the territory of Vietnam within thirty days from the date of receiving the administrative penalty decision or being ordered to destroy the goods for the violation stipulated in Point b Clause 1; Point a Clause 3; Point a Clause 4 of this Article;

c) Compelling the removal of the elements of violation from the goods before removing the goods out of the territory of Vietnam for the violation stipulated in Point a Clause 4 of this Article.

Article 16. Administrative penalties against State Treasury, credit organizations, and related organizations and individuals

1. Within ten (10) days from the expiration date of the funds being deducted from the deposit account of the person subject to compulsory enforcement, if the State Treasury or credit organization fails to deduct the full or corresponding portion of the tax and fines due from the deposit account of the organization or individual subject to compulsory enforcement of administrative decisions in the customs sector into the state budget account at the request of the customs authority, provided that at the time of receiving the compulsory enforcement decision, the deposit account of the person subject to compulsory enforcement has sufficient or excess balance compared to the amount of tax and fines due, then the following penalties shall be imposed:

a) A fine equivalent to the amount not transferred into the state budget account for the case where the taxpayer is subject to legal violations regarding taxes or compulsory enforcement of tax administrative decisions;

b) A fine of from VND 5,000,000 to VND 10,000,000 for failing to implement other administrative compulsory enforcement decisions in the customs sector.

2. A fine of from VND 1,000,000 to VND 5,000,000 shall be imposed for intentionally failing to implement the compulsory enforcement decision by deducting part of the salary or income of the individual subject to compulsory enforcement according to the compulsory enforcement decision of the customs authority.

3. Imposing a fine of VND 5,000,000 to VND 10,000,000 for one of the following acts:

a) Failing to provide or providing inaccurate information, documents, data, or transaction contents through the accounts opened by taxpayers at credit organizations related to exported or imported goods, vehicles exiting or entering the country when requested by the customs authority in accordance with the law;

b) Colluding or covering up for taxpayers to evade taxes or commit tax fraud, failing to implement administrative compulsory enforcement decisions in the customs sector.

Section 3

MEASURES TO PREVENT ADMINISTRATIVE VIOLATIONS AND ENSURE THE ENFORCEMENT OF ADMINISTRATIVE PENALTIES; JURISDICTION AND PROCEDURES FOR HANDLING ADMINISTRATIVE VIOLATIONS

Article 17. Application of measures to prevent administrative violations and ensure administrative penalty enforcement

1. The application of measures to prevent administrative violations and ensure administrative penalty enforcement shall be carried out in accordance with the provisions of Part 4 of the Law on Handling Administrative Violations and the provisions of this Decree.

2. In a consignment containing goods that are evidence of violation and goods that are not evidence of violation, only the goods that are evidence of violation may be temporarily detained. In cases where it has not been determined whether a violation has occurred or not, only samples of the goods shall be taken for the purpose of determination.

3. For evidence that is cash foreign currency and Vietnamese currency of persons exiting or entering the country with passports or travel documents, only the amount of foreign currency and Vietnamese currency in excess of the amount that does not need to be declared according to the law shall be temporarily detained.

4. The inspection of means of transport and objects of individuals entitled to diplomatic privileges and immunities must comply with the provisions of international treaties to which Vietnam is a party. When there is evidence to confirm that diplomatic bags, consular bags have been misused for purposes contrary to the provisions of international treaties on diplomatic relations, consular relations, or when prohibited export or import goods or goods not entitled to preferential treatment or immunity under the law are found in luggage or means of transport, the Director General of the General Department of Customs shall decide to handle the matter in accordance with the provisions of the international treaty.

5. Upon discovering signs of tax evasion or fraudulent tax practices, the Director General of the General Department of Customs, the Director of the Anti-Smuggling Investigation Department, the Director of the Post-Clearance Audit Department under the General Department of Customs, the Director of the Customs Office, the Director of the Post-Clearance Audit Office, and the Director of the Intellectual Property Protection Control Team under the Anti-Smuggling Investigation Department of the General Department of Customs shall have the authority to inspect places where documents, evidence, and means of violating administrative regulations are hidden.

6. In cases where there is reasonable ground to believe that an individual is concealing drugs on their person, the search of the person may be conducted directly or through technical means and equipment.

Article 18. Authority to issue administrative violation records

1. When performing official duties, those who have the authority to impose penalties as stipulated in Article 19 of this Decree shall have the authority to issue administrative violation records in the field of customs.

2. For administrative violations occurring in the field of customs on aircraft, ships, or trains, the commander of the aircraft, the captain of the ship, or the train conductor shall be responsible for organizing the issuance of administrative violation records and immediately transferring them to the authorized personnel to impose administrative penalties as stipulated in Article 19 of this Decree upon the arrival of the aircraft, ship, or train at the airport, port, or station.

Article 19. Authority to impose administrative penalties in the field of customs

1. Customs officials performing official duties have the right to:

a) To issue warnings;

b) Imposing a fine of up to VND 500,000 on individuals; imposing a fine of up to VND 1,000,000 on organizations.

2. The Head of the Customs Control Team under the Customs Sub-department, the Head of the Post-Clearance Audit Control Team under the Post-Clearance Audit Sub-department shall have the authority:

a) To issue warnings;

b) To impose a fine of up to VND 5,000,000 on individuals; imposing a fine of up to VND 10,000,000 on organizations.

3. The Head of the Customs Sub-department, the Head of the Post-Clearance Audit Sub-department, the Head of the Control Team under the Provincial, Central-Subordinate City, or Multi-Provincial Customs Department, the Head of the Anti-Smuggling Control Team, the Head of the Marine Control Squadron, and the Head of the Intellectual Property Protection Control Team under the Anti-Smuggling Investigation Department of the General Department of Customs shall have the authority:

a) To issue warnings;

b) To impose a fine of up to VND 25,000,000 on individuals; imposing a fine of up to VND 50,000,000 on organizations;

c) Confiscate the objects and means of administrative violations with a value not exceeding the fine amount prescribed in Point b of this Clause;

d) Apply remedial measures as prescribed in this Decree.

4. The Director of the Anti-Smuggling Investigation Department, the Director of the Post-Clearance Audit Department under the General Department of Customs, the Director of the Provincial, Central-Subordinate City, or Multi-Provincial Customs Department shall have the authority:

a) To issue warnings;

b) To impose a fine of up to VND 50,000,000 on individuals; imposing a fine of up to VND 100,000,000 on organizations;

c) To suspend the use of licenses or certificates for a period of time or to suspend operations for a period of time;

d) Confiscating objects and means of administrative violations with a value not exceeding the amount of fine prescribed in Point b Clause of this Article;

đ) Apply remedial measures as prescribed in this Decree.

5. Chiefs of the General Department of Customs have the authority to:

a) To issue warnings;

b) To impose a fine up to the maximum level prescribed for the corresponding field in Article 24 of the Law on Handling Administrative Violations;

c) To confiscate objects and means of administrative violations;

d) Apply remedial measures as prescribed in this Decree.

6. Border Guard Forces, Coast Guard have the authority to impose penalties in accordance with Articles 40 and 41 of the Law on Handling Administrative Violations for acts of administrative violations related to customs as specified in Article 12 of this Decree.

7. The Head of the Customs Sub-department, the Head of the Post-Clearance Audit Sub-department, the Director of the Provincial, Central-Subordinate City, or Multi-Provincial Customs Department, the Director of the Anti-Smuggling Investigation Department, the Director of the Post-Clearance Audit Department, and the Director General of the General Department of Customs shall have the authority to impose penalties for acts of violating tax laws as stipulated in Articles 8, 13, and Point a Clause 1 of Article 16 of this Decree.

8. The Chairpersons of People's Committees at all levels shall have the authority to impose administrative penalties in accordance with Article 38 of the Law on Handling Administrative Violations for acts of violating this Decree.

Article 20. Delegation of Penalty Enforcement Authority

Persons authorized to impose administrative penalties as stipulated in Clauses 2, 3, 4, 5, and Clause 7 of Article 19 of this Decree may delegate such authority to their deputies to carry out the power to impose administrative penalties.

The delegation of penalty enforcement authority shall be carried out in accordance with the provisions of Article 54 of the Law on Handling Administrative Violations.

Article 21. Principles for Determining and Dividing the Authority to Impose Administrative Penalties and Apply Remedial Measures

1. The authority to impose administrative penalties of persons specified in Article 19 of this Decree is the authority to apply to a single act of administrative violation.

2. In cases involving fines, the authority to impose penalties is determined based on the maximum amount of the fine framework prescribed for each specific act of violation.

3. In cases where an administrative violation falls within the authority to impose penalties of multiple persons, the imposition of administrative penalties shall be carried out by the person who first handles the case.

4. In cases where a person commits multiple acts of administrative violations, the authority to impose administrative penalties shall be determined according to the following principles:

a) If the form, level of penalty, value of confiscated contraband items, and remedial measures prescribed for each act all fall within the authority of the person imposing the administrative penalty, then that person retains the authority to impose the penalty;

b) If the form, level of penalty, value of confiscated contraband items, and remedial measures prescribed for one of the acts exceed the authority of the person imposing the administrative penalty, then that person must transfer the violation case to the competent authority with the appropriate authority to impose penalties;

c) If the act falls within the authority to impose administrative penalties of multiple persons from different sectors, then the authority to impose penalties belongs to the Chairman of the People's Committee at the location where the violation occurred, having the appropriate authority to impose penalties.

5. All acts of violating laws on customs occurring on land, territorial waters, contiguous zones, continental shelves, and exclusive economic zones of the Socialist Republic of Vietnam under the jurisdiction of customs authorities shall be subject to penalties by the customs authority in charge, in accordance with the provisions of this Decree; in cases discovered by the Anti-Smuggling Investigation Department or the Post-Customs Clearance Inspection Department, they shall handle the penalties according to their respective authorities.

6. At border areas without customs organizations, Border Guard units and Maritime Police stationed there have the authority to impose penalties according to Articles 40 and 41 of the Law on Handling Administrative Violations for administrative violations in the customs sector as stipulated in Article 12 of this Decree.

Article 22. Procedures for Imposing Penalties and Enforcing Penalty Decisions

The procedures for imposing penalties and enforcing decisions on administrative violations in the customs sector shall be implemented in accordance with the provisions of Chapter III of the Law on Handling Administrative Violations and the provisions of Section 3, Chapter I of this Decree.

Article 23. Handling Cases of Imported Goods Exceeding the Time Limit for Customs Formalities, Goods Without Owners, or Goods Required to Be Removed from Vietnam or Re-exported

1. Imported goods exceeding the ninety-day period from the date of arrival at the port until the customs formalities are completed shall be announced by the authorities specified in Clauses 3, 4, and 5 of Article 19 of this Decree through mass media and publicly posted at the customs office. Within one hundred eighty days from the announcement date, if no one comes forward to complete the customs formalities, the authorities specified in Clauses 3, 4, and 5 of Article 19 of this Decree must issue a decision to confiscate or destroy the contraband items according to regulations.

2. In cases where the owner of the contraband items or means of transportation cannot be identified, the authorities specified in Clauses 3, 4, and 5 of Article 19 of this Decree must announce this fact through mass media and publicly post it at the customs office. After thirty days from the announcement date, if no one claims the items, the authorities specified in Clauses 3, 4, and 5 of Article 19 of this Decree must issue a decision to confiscate or destroy the contraband items according to regulations.

3. Imported goods not in compliance with permits, contracts, transport documents, or cargo declarations, which are refused by the consignee, shall be handled according to the provisions of Clause 2 of this Article.

4. If, more than thirty days after receiving the customs authority's penalty decision, the goods have not been re-exported, removed from Vietnam, or transited out of Vietnam, the authorities specified in Clauses 3, 4, and 5 of Article 19 of this Decree must issue a decision to confiscate or destroy the contraband items according to regulations, except in cases of justifiable reasons.

Article 24. Exemption and reduction of administrative fines in the customs sector, procedures and authority for exemption and reduction of fines

1. Individuals subject to administrative penalties in the customs sector have the right to request exemption or reduction of administrative fines if the amount of the fine is 3,000,000 VND or more in cases of special and unexpected economic difficulties due to natural disasters, fires, catastrophes, accidents, epidemics, serious illnesses.

The maximum amount of exemption or reduction shall be equal to the remaining amount of the fine in the penalty decision and shall not exceed the value of the damaged property or goods, or medical expenses.

2. The application dossier for exemption or reduction of administrative fines includes:

a) A request for exemption or reduction of fines, clearly stating:

- Reasons for requesting exemption or reduction of fines.

- The value of property or goods damaged by natural disasters, fires, catastrophes, sudden accidents, epidemics, medical expenses, or serious illnesses.

- The amount of the fine requested for exemption or reduction.

b) In cases where damage to property or medical expenses are compensated by insurance companies (if applicable), a certified copy of the compensation certificate and payment receipt for medical expenses from the insurance company must be attached (if applicable).

c) Confirmation from the People's Committee of the commune where the individual resides or where the damaged property is located. In cases of serious illness, confirmation from a medical facility and complete documentation for medical expenses must also be provided.

3. Procedures and authority for exemption and reduction of fines shall be implemented according to the provisions of Clause 2, Article 77 of the Law on Handling Administrative Violations.

4. Exemption or reduction of administrative fines shall not apply to cases where the administrative penalty decision has been fully executed or where the deadline for lodging complaints has expired as stipulated by law.

Chapter II

ENFORCEMENT OF ADMINISTRATIVE DECISIONS IN THE CUSTOMS SECTOR BY COMPULSORY MEANS

Section 1

GENERAL PROVISIONS

Article 25. Scope and subjects of application

1. This Chapter provides regulations on principles, authority, procedures, and processes for enforcing administrative decisions in the customs sector through compulsory means against organizations and individuals who have exceeded the time limit for compliance without voluntarily complying with administrative decisions in the customs sector or who have engaged in acts of dispersing assets or fleeing.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Organizations and individuals subject to enforcement of administrative decisions in the customs sector as prescribed by law;

b) Customs authorities and customs officials;

c) State agencies, organizations, and other individuals related to the implementation of enforcement of administrative decisions in the customs sector.

3. Administrative decisions in the customs sector include:

a) Tax administrative decisions in the customs sector: Notifications of tax arrears and late payment fees; decisions on tax assessment; notifications of taxes to be refunded due to overpayment; decisions on administrative penalties for tax violations in the customs sector;

b) Other administrative decisions in the customs sector include decisions on administrative penalties in the customs sector and decisions on measures to mitigate consequences as prescribed by law on handling administrative violations in the customs sector.

4. Subjects subject to compulsory measures include:

a) Declaration makers and taxpayers who are obligated to comply with the administrative decisions specified in Clause 3 of this Article but fail to do so;

b) State Treasury, banks, and other credit institutions; organizations and individuals managing salaries or income of individuals subject to enforcement of administrative decisions who fail to comply with administrative penalty decisions for failing to deposit or deduct funds from the account of the state budget or the temporary holding account of the customs authority opened at the State Treasury;

c) Guarantors who fail to fulfill their obligation to pay taxes and fines on behalf of taxpayers as notified by the customs authority when taxpayers fail to pay taxes and fines;

d) Organizations and individuals holding money or assets of taxpayers who fail to comply with decisions to enforce collection of money or assets held by them;

đ) Organizations and individuals related who fail to comply with administrative penalty decisions issued by the customs authority.

Article 26. Cases of forced execution of administrative decisions in the customs sector

1. For tax administrative decisions in the customs sector mentioned in Point a Clause 3 Article 25 of this Decree to be subject to forced execution in the following cases:

a) More than 90 (ninety) days have passed since the deadline for tax payment or the deadline for compliance with tax administrative decisions in the customs sector, or the extended deadline for tax payment has expired, and the taxpayer or guarantor does not voluntarily comply;

b) Individuals or organizations that have not complied with tax administrative decisions in the customs sector engage in asset dissipation or absconding behavior.

The Ministry of Finance shall stipulate the determination of asset dissipation or absconding behavior of the subjects of forced execution.

2. For other administrative decisions in the customs sector mentioned in Point b Clause 3 Article 25 of this Decree to be subject to forced execution if more than 10 (ten) days have passed since receiving the penalty decision or the deadline for implementation specified in the decision has expired, and the individual, organization in violation, or their guarantor does not voluntarily comply.

Article 27. Forced execution measures

1. Deduct money from the account of the subject of forced execution of administrative decisions at the State Treasury, commercial banks, or other credit institutions; request the freezing of accounts.

2. Deduct part of the salary or income.

3. Suspend customs procedures for exported or imported goods.

4. Declare invoices as no longer valid for use.

5. Seize assets and sell seized assets at auction according to the provisions of the law.

6. Collect money or other assets of the subject of forced execution of administrative decisions held by other organizations or individuals.

7. Revoke business registration certificates, enterprise registration certificates, establishment and operation licenses, practice licenses.

8. Compel the implementation of remedial measures prescribed in Clause 1 Article 28 of the Law on Handling Administrative Violations.

The forced execution measures prescribed in Clauses 3, 4, and Clause 7 of this Article shall only apply to tax administrative decisions in the customs sector mentioned in Point a Clause 3 Article 25 of this Decree.

Article 28. Sources of deducted funds and seized assets for organizations subject to forced execution of administrative decisions

The sources of deducted funds and seized assets for organizations subject to forced execution of administrative decisions in the customs sector shall be carried out in accordance with the provisions of the law on handling administrative violations and related laws.

Article 29. Authority to issue forced execution decisions

1. The following persons have the authority to issue forced execution decisions and are responsible for organizing the enforcement of their own administrative decisions and those of subordinate levels:

a) Director of the General Department of Customs;

b) Director of the Provincial or City Customs Office;

c) Director of the Anti-Smuggling Investigation Department under the General Department of Customs;

d) Director of the Post-Customs Clearance Inspection Department under the General Department of Customs;

đ) Director of the Customs Sub-Department, Director of the Post-Customs Clearance Inspection Sub-Department.

2. The Chairman of the People's Committee of a province has the authority to issue forced execution decisions for administrative penalty decisions in the customs sector issued by himself.

3. Determination of the authority to issue forced execution decisions:

a) Persons with the authority stipulated in Clause 1 of this Article have the authority to issue forced execution decisions for administrative decisions in the customs sector issued by themselves or by subordinate levels but without the authority to issue forced execution decisions;

b) The Director of the Provincial or Central City Customs Office issues forced execution decisions when the subject of forced execution is located in multiple Sub-Departments under the Provincial or City Customs Office;

c) The Director of the General Department of Customs issues forced execution decisions when the subject of forced execution is located in multiple Provincial or City Customs Offices.

4. In cases where measures such as declaring invoices as no longer valid for use, revoking business registration certificates, enterprise registration certificates, establishment and operation licenses, practice licenses need to be applied, the customs agency shall prepare files and documents and notify or transfer them to the direct tax management agency of the subject of forced execution or the agency authorized to issue business registration certificates, enterprise registration certificates, establishment and operation licenses, practice licenses for handling according to regulations.

5. The person with the authority to enforce forced execution stipulated in Clause 1 and Clause 2 of this Article may delegate authority to deputy officials. Delegation of authority can only be done when the head is absent and must be documented, clearly defining the scope, content, and duration of the delegation. The deputy official receiving delegated authority must bear responsibility for their decisions before the head and the law. The person receiving delegated authority may not further delegate authority to any other individual.

Article 30. Decision on Forced Execution

1. The forced execution of administrative decisions in the customs domain may only be carried out when there is a decision on forced execution issued by the competent authority as stipulated in Article 29 of this Decree.

2. A decision on forced execution of administrative decisions in the customs domain shall include the following contents: date of issuance; basis for issuance; name, position, and place of work of the issuer; name, place of residence, and headquarters of the subject of forced execution; reasons for forced execution; measures of forced execution; time and location of implementation; leading agency to implement the decision on forced execution; agencies responsible for coordination; signature of the issuer, seal of the issuing agency.

3. The decision on forced execution of administrative decisions in the customs domain must be sent to the subject of forced execution and related organizations and individuals at least five (5) days before the forced execution takes place; in cases where forced execution is carried out using the method prescribed in Clause 5, Article 27 of this Decree, the decision must be sent to the Chairman of the People's Committee of the commune, ward, town where the forced execution will take place prior to its implementation.

Article 31. Implementation of Decision on Forced Execution

1. The issuer of the decision on forced execution of administrative decisions in the customs domain has the responsibility to organize the implementation of that decision on forced execution.

The issuer of the decision on forced execution of administrative decisions in the customs domain has the duty to immediately send the decision on forced execution to related organizations and individuals and to organize the implementation of the forced execution of their own administrative decision and those of subordinate levels.

2. Organizations and individuals receiving the decision on forced execution must strictly comply with the decision on forced execution and bear all costs associated with organizing the implementation of forced execution measures.

3. The People's Committee of the commune, ward, town where the subject of forced execution is located has the responsibility to direct relevant agencies to coordinate with the customs agency in implementing the forced execution of administrative decisions in the customs domain.

4. The people's public security force has the responsibility to ensure order, safety, and support the customs agency during the process of forced execution upon request from the issuer of the decision on forced execution of administrative decisions in the customs domain.

5. Organizations and individuals related to the subject of forced execution of administrative decisions in the customs domain have the responsibility to cooperate in the implementation of forced execution upon request from the issuer of the decision on forced execution.

Article 32. Effectiveness of Decision on Forced Execution

1. The decision on forced execution of tax administrative decisions becomes effective for one (1) year from the date of issuance of the decision; except for cases stipulated in Clause 5, Article 39 of this Decree.

In cases where organizations and individuals subject to forced execution deliberately evade or delay compliance with the decision on forced execution, the period for enforcement shall be recalculated from the point in time when such evasion or delay ceases.

2. Measures of forced execution of administrative decisions in the customs domain cease to be effective from the moment the taxes, fines, and late payment fees (if applicable) subject to forced execution have been fully paid into the state budget. The basis for terminating the enforcement of the decision on forced execution is the payment receipt of the person subject to forced execution showing full payment of taxes, fines, and late payment fees (if applicable) into the state budget, confirmed by the State Treasury or authorized tax collection agency, commercial bank, or other financial institution transferring funds from the taxpayer's account for tax and fine payments.

Article 33. Verification of Conditions for Enforcement of Forced Execution Decisions

1. Check existing information databases regarding the organizations or individuals subject to forced execution.

2. Verify information about accounts, assets, and conditions for enforcement of the forced execution decision of the subject prior to the issuance of the forced execution decision.

3. For property that must be registered for ownership or use transfer, verification shall be based on purchase contracts, exchange agreements, transfer agreements, or gift agreements; through the owner, local authorities, competent agencies, or witnesses such as confirmation from the seller, local authorities, or competent agencies regarding the sale, and may also widely announce to allow those with rights or obligations to protect their interests.

4. In cases where the subject of forced execution is an agency or organization, the authority issuing the forced execution decision shall verify financial and asset conditions of these agencies or organizations by inspecting assets, accounting systems, and verifying at management agencies for capital and assets; business registration agencies, asset registration agencies; banks; credit institutions or other related individuals or organizations.

Article 34. Procedures for Delivering Request Documents, Notifications, and Forced Execution Decisions to the Subject of Forced Execution and Related Organizations or Individuals

1. Request documents, notifications, and Forced Execution Decisions shall be directly delivered to the subject of forced execution and related organizations or individuals.

If the recipient is an agency or organization, the aforementioned documents must be directly handed over to the legal representative or the person responsible for receiving documents of that agency or organization, and must be signed for receipt by these persons.

If the recipient is an individual, the aforementioned documents must be directly handed over and must be signed for receipt or marked with a fingerprint. In cases where the recipient is absent, the aforementioned documents may be handed over to one of the close relatives residing with the recipient who have full civil capacity, including: spouse, children, parents, grandparents, aunts, uncles, cousins, siblings. The delivery of documents must be recorded in a record. The date of the record is considered the date of delivery of the aforementioned documents.

If the recipient has no close relatives residing with them who have full civil capacity or if these relatives refuse to accept the documents or if the recipient is absent without a known return time, a record of the inability to deliver the documents must be made, signed by a witness.

2. In cases where direct delivery is difficult, the documents may be sent via guaranteed mail service.

3. In cases where it is not possible to deliver the documents according to Clause 1 and Clause 2 of this Article, the agency enforcing the forced execution decision shall publicly post the content of the documents for a minimum of five (5) days at the headquarters of the People's Committee of the commune, ward, town where the organization's main office is located or where the individual resides, and at the residence of the individual if their specific place of residence can be determined.

Public posting must be recorded, clearly stating the date, month, year of posting, duration of posting, content of the notification, and the person conducting the posting, with confirmation from local authorities. The date of posting is considered the valid date of notification.

4. In cases where it is impossible to notify according to the methods specified in Clauses 1, 2, and 3 of this Article, the agency enforcing the forced execution decision shall publish the notice twice consecutively in central or provincial newspapers, radio stations, or television stations if the subject of forced execution is located in that locality, or on the website and electronic portal of the agency issuing the forced execution decision.

Article 35. Principles for Applying Compulsory Measures to Enforce Administrative Decisions in Customs Affairs

1. Compulsory measures to enforce administrative decisions in customs affairs may only be applied in cases specified in Article 26 of this Decree.

2. Compulsory measures to enforce administrative tax decisions in customs affairs shall be applied according to the provisions from Section 2 to Section 7 of this Chapter. In cases where a subsequent compulsory measure has been decided upon but there is information or conditions available to implement a previous compulsory measure, the person issuing the compulsory decision has the authority to decide on implementing the previous compulsory measure to ensure full collection of taxes and fines.

Where the taxpayer has not complied with the administrative tax decision and engages in acts of fleeing or disposing of assets, the person authorized to issue the compulsory decision has the right to decide on applying appropriate compulsory measures to promptly recover taxes and fines for the state budget without having to apply them sequentially.

3. For cases involving the application of compulsory measures to enforce other administrative decisions in customs affairs as stipulated in Point b Clause 3 Article 25 of this Decree, the person authorized to issue the compulsory decision shall base their decision on the content, nature, degree, and conditions for enforcing the compulsory decision against the subject being compelled, as well as the actual situation in the locality, to determine the appropriate compulsory measures as provided for in Clause 1 of this Article.

4. The compulsory measures to enforce administrative tax decisions in customs affairs shall not be implemented in cases where the taxpayer is allowed by the tax management agency to gradually pay off the tax debt within a period not exceeding twelve months, starting from the date of the tax enforcement deadline.

5. Seizure of property must be carried out during daylight hours (from 8:00 AM to 5:00 PM). Seizure activities shall not be organized fifteen days before and after the Lunar New Year.

Article 36. Ensuring Enforcement of Compulsory Measures to Enforce Administrative Decisions

1. When a decision to apply compulsory measures to enforce an administrative decision is made, if there are signs indicating that the subject being compelled is engaging in acts of disposing of or damaging money or property, the person who issued the compulsory decision has the right to request relevant agencies, organizations, local authorities where the individual resides or works, or organizations where the subject is headquartered to take measures to block such actions to prevent the disposal of money or property.

2. In cases where the subject being compelled resists and does not comply with the compulsory decision, the person who issued the compulsory decision has the right to mobilize forces and means to ensure the enforcement of the compulsory measures.

3. Individuals who are compelled to enforce administrative decisions but have not complied or have evaded compliance will be prohibited from leaving the country.

Article 37. Costs of Compulsory Measures to Enforce Administrative Decisions

1. Costs for compulsory measures to enforce administrative decisions are determined based on the actual costs incurred during the implementation of administrative compulsory enforcement decisions, consistent with prices in each locality, including:

a) Costs for mobilizing personnel to carry out the enforcement decision;

b) Fees for experts to appraise and organize auctions, costs for organizing the sale of assets;

c) Costs for renting equipment to dismantle, transport items, and assets;

d) Costs for storing or preserving seized assets;

d) Other actual costs (if any).

2. The person issuing the compulsory decision may use funds from the state budget to implement compulsory measures. The individual or organization being compelled is responsible for reimbursing the compulsory costs to the competent state agency. If the individual or organization refuses to voluntarily reimburse the compulsory costs, the person authorized to issue the compulsory decision may issue a compulsory decision using the measures prescribed in Article 27 of this Decree.

Section 2

ENFORCEMENT OF ADMINISTRATIVE TAX DECISIONS BY MEANS OF WITHDRAWING FUNDS FROM THE ACCOUNT OF THE SUBJECT BEING COMPELLED AT THE STATE TREASURY, BANK, OR CREDIT ORGANIZATION; REQUESTING ACCOUNT BLOCKAGE

Article 38. Verification of Conditions for Enforcement of Forced Deduction from the Account of the Compulsory Enforcement Object

1. The person issuing the compulsory enforcement decision shall check the existing information database on organizations and individuals subject to compulsory enforcement; the organization shall verify information about the account and the current balance in the account of the compulsory enforcement object.

2. The sending and receiving of verification documents shall be carried out according to the regime applicable to confidential documents; if sent through postal services, it must be done in a secure manner. The authorized person issuing the compulsory enforcement decision shall have the responsibility to keep confidential the account information of the compulsory enforcement object when provided.

Article 39. Decision on Forced Deduction from the Account of the Compulsory Enforcement Object

1. The authorized person shall base their decision on the existing database, overdue tax debt exceeding ninety (90) days, and received information to issue a decision on compulsory enforcement by deducting money from the account of the compulsory enforcement object at the State Treasury or credit institution.

2. The decision on forced deduction from the account, in addition to clearly stating the contents prescribed in Clause 2, Article 30 of this Decree, must also clearly state the amount deducted from the account (including the amount recorded in the administrative tax decision and enforcement costs up to five (5) days before the enforcement date); the reason for deducting money from the account; the name, taxpayer identification number, and account number of the compulsory enforcement object; the name, address of the State Treasury or credit institution where the compulsory enforcement object has opened an account; the name, address, and account number of the government budget account or deposit account of the customs authority opened at the State Treasury, the method of transferring the deducted amount into the government budget account or deposit account mentioned above; the deadline for implementation and must be signed and stamped by the authorized person issuing the compulsory enforcement decision.

3. In cases where it is necessary to freeze the accounts of the compulsory enforcement object, the compulsory enforcement decision must clearly state the freezing of the accounts of the compulsory enforcement object to implement the measure of deducting money from the account to enforce the administrative decision.

4. The decision on forced deduction from the deposit account shall be sent to the compulsory enforcement object, the State Treasury, and the credit institution where the organization or individual subject to enforcement has opened an account within five (5) days from the date of issuance.

5. For decisions on forced deduction from the account of the compulsory enforcement object to enforce administrative decisions in the customs sector at the State Treasury or credit institution, the requirement to freeze the account shall be effective for thirty (30) days from the date of issuance of the decision. If the State Treasury or credit institution has not deducted the full amount of taxes, fines, and late payment penalties (if any) still owed beyond this period, they must notify the person issuing the compulsory enforcement decision in writing.

Article 40. Responsibilities of the State Treasury and Credit Institutions Where the Compulsory Enforcement Object Opens an Account

1. Provide information on all account numbers and balances of deposits of organizations and individuals subject to compulsory enforcement opened at their own unit within three (3) days from the date of receipt of the request from the authorized person issuing the decision on forced deduction from the account.

2. Immediately freeze the accounts of the compulsory enforcement object upon receipt of the compulsory enforcement decision from the authorized person issuing the compulsory enforcement decision (for decisions on compulsory enforcement requiring the freezing of the account of the compulsory enforcement object).

3. Implement retaining in the account of the compulsory enforcement object an amount equivalent to the amount that the individual or organization must pay according to the request of the authorized person issuing the compulsory enforcement decision; transfer the amount of the compulsory enforcement object into the government budget account or deposit account of the customs authority opened at the State Treasury as stated in the compulsory enforcement decision within five (5) days from the date of receipt of the compulsory enforcement decision; simultaneously notify the agency that issued the compulsory enforcement decision and the compulsory enforcement object.

4. If the deposit account of the compulsory enforcement object does not have sufficient funds to deduct and pay, the State Treasury or credit institution must notify the person issuing the compulsory enforcement decision in writing within ten (10) days from the date of receipt of the decision on forced deduction from the deposit account or when the compulsory enforcement decision expires and the account of the compulsory enforcement object does not have sufficient funds to deduct and transfer into the budget.

5. During the implementation period of the compulsory enforcement decision, if the balance in the account of the compulsory enforcement object is less than the amount the compulsory enforcement object must pay, the aforementioned organizations must still retain and deduct that amount. In case there is a balance remaining in the account of the compulsory enforcement object but the aforementioned organizations do not deduct and transfer it into the government budget account or deposit account of the customs authority opened at the State Treasury as stipulated in the compulsory enforcement decision, they will be subject to administrative penalty under Article 16 of this Decree.

Article 41. Procedures for collecting money by means of deducting funds from accounts

1. Deducting funds from the account of the person subject to enforcement shall be carried out based on collection receipts in accordance with current regulations. Collection receipts used to transfer funds from the account shall be sent to the relevant parties.

2. In cases where the taxpayer has voluntarily paid the full amount of tax, fines, and late payment fees (if any) before the measure of deducting funds from the account is applied, the customs authority must immediately notify the State Treasury, commercial banks, credit organizations to stop freezing the account and cease enforcement.

3. In cases where the person subject to enforcement has opened deposit accounts at multiple State Treasuries or different credit organizations, the authorized decision-maker for enforcement shall base their decision on the account balances to apply the measure of deducting funds from one or more accounts to ensure the full collection of overdue taxes, fines, late payment fees, and enforcement costs (if any).

Section 3

ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON COLLECTION OF TAXES BY MEANS OF DEDUCTING A PORTION OF SALARY OR INCOME

Article 42. Scope and Objectives Subject to Enforcement

This measure shall be applied to individuals subject to enforcement who are civil servants, employees, or individuals working under contracts with terms of six months or longer, indefinite-term contracts, or receiving monthly pension benefits or disability allowances, or individuals with other legitimate sources of income.

Article 43. Enforcement Procedures

1. The authorized decision-maker for enforcement must organize the verification of the individual's legitimate sources of income, including salary, pension, disability allowance, bonuses, and other legitimate income, and issue an enforcement decision.

2. Based on the verification results, the authorized decision-maker for enforcement shall issue a decision to deduct a portion of the salary or income of the individual subject to enforcement.

3. An enforcement decision to deduct a portion of the salary or income of an individual must clearly state the date, month, and year of issuance; the basis for issuing the decision; the name, position, and workplace of the decision-maker; the name and address of the individual subject to enforcement; the name and address of the agency or organization managing the salary or income of the individual subject to enforcement; the amount to be deducted (as recorded in the administrative decision and enforcement costs up to five days prior to enforcement); the reason for deduction; the name and address of the State Treasury receiving the funds, the method of transferring the deducted amount to the State Treasury; the time of execution; the signature of the decision-maker, and the seal of the issuing authority.

Article 44. Deduction Rate

1. For salaries, pensions, or disability allowances of individuals: The deduction rate shall not be less than 10% (ten percent) and not exceed 30% (thirty percent) of the total monthly salary or allowance of that individual.

2. For other sources of income, the deduction rate shall be based on actual income but shall not exceed 50% (fifty percent) of the total income.

Article 45. Responsibilities of agencies, organizations, and employers managing wages or income of individuals subject to compulsory enforcement

1. Upon the nearest upcoming wage payment or income period, agencies, organizations, or employers managing the wages or income of individuals subject to compulsory enforcement shall be responsible for deducting a portion of the wages or income of such individuals according to the content recorded in the compulsory enforcement decision and transferring the deducted amount into the state budget account or the deposit account of the customs agency opened at the State Treasury as specified in the compulsory enforcement decision, while simultaneously informing the authority issuing the compulsory enforcement decision.

2. In cases where the full amount of tax and fines stipulated in the compulsory enforcement decision has not been deducted due to the termination of the labor contract of the individual subject to enforcement, the employing agency or organization must inform the authority issuing the compulsory enforcement decision within five days from the date of termination of the labor contract.

3. If agencies, organizations, or employers managing the wages or income of individuals subject to compulsory enforcement fail to implement the compulsory enforcement decision, they will be subject to administrative penalties as prescribed in Article 16 of the Decree on Administrative Penalties and Compulsory Enforcement of Administrative Decisions in the Customs Field.

Section 4

COMPULSORY ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAXES THROUGH SUSPENSION OF CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GOODS AND THE MEASURE OF ANNOUNCING INVOICES AS NO LONGER VALID

Article 46. Suspension of customs procedures for export and import goods

1. The measure of suspending customs procedures for export and import goods shall be applied when the customs agency cannot apply the compulsory enforcement measures prescribed in Clause 1 and Clause 2, Article 27 of this Decree, or has already applied these measures but has not collected the full amount of overdue taxes, fines, and late payment fees (if applicable), or in the case stipulated in Point b, Clause 1, Article 26 of this Decree.

2. This measure shall not be applied in the following cases:

a) Export goods that are exempt from export duties;

b) Export and import goods directly serving national security, defense, disaster prevention and control, epidemic prevention, and emergency relief; humanitarian aid and non-reimbursable aid.

3. The compulsory enforcement decision must be sent to the party subject to enforcement and announced on the customs information network at least five days before applying the suspension of customs procedures for export and import goods.

4. The compulsory enforcement decision must clearly record the date, month, and year of issuance; the decision number, legal basis for issuance; reasons for enforcement, name, position, and workplace of the issuer; name and address of the party subject to enforcement; detailed amounts of unpaid taxes, fines, and late payment fees per declaration or incident; total amount to be enforced; name, address, and account number at the State Treasury; deadline for implementation; signature of the issuer, seal of the issuing agency.

5. The temporary suspension of the application of the measure to suspend customs procedures must ensure: no overdue tax, late payment fees, or fines for other consignments; payment of taxes prior to clearance for the current consignment; the outstanding amount of taxes, late payment fees, and fines must be guaranteed by a financial institution as prescribed.

Article 47. Procedure for applying coercive measures by announcing invoices as invalid

1. Coercive measures by announcing invoices as invalid shall be applied when the Customs Authority cannot apply the coercive measures prescribed in Clauses 1, 2, and 3 of Article 27 of this Decree or has applied but still has not collected the full amount of tax arrears, fines, and late payment fees (if any), or in cases stipulated in Point b Clause 1 of Article 26 of this Decree.

2. The person authorized to issue the coercive measure decision must send a document requesting the direct tax management agency to announce invoices as invalid.

3. Within 10 (ten) days from the date of receipt of the request document from the Customs Authority, the direct tax management agency must announce invoices as invalid. In case of non-compliance, it must notify the Customs Authority and specify the reasons.

Section 5

COERCIVE MEASURES TO ENFORCE TAX ADMINISTRATIVE DECISIONS BY MEANS OF ASSESSING AND SELLING SEIZED ASSETS AT PUBLIC AUCTION

Article 48. Scope and objects subject to seizure for sale at public auction

1. Seizure for sale at public auction shall be applied when the Customs Authority cannot apply the coercive measures prescribed in Clauses 1, 2, 3, and 4 of Article 27 of this Decree or has applied these measures but still has not collected the full amount of tax arrears, fines, and late payment fees (if any), or in cases stipulated in Point b Clause 1 of Article 26 of this Decree.

2. Objects subject to application:

Individuals and organizations subject to asset seizure for sale at public auction when they do not voluntarily comply with administrative penalty decisions and do not pay enforcement costs, including:

a) Individuals who are self-employed without a managing organization or fixed income;

b) Individuals and organizations without bank accounts or with insufficient funds in their bank accounts to apply partial salary or income deductions or deductions from their accounts;

3. Asset seizure shall not be applied in cases where the taxpayer is an individual undergoing treatment at healthcare facilities established in accordance with the law.

Article 49. Assets that shall not be seized

1. For individuals subject to enforcement of tax administrative decisions:

a) The only residence of the individual and their family;

b) Medicines, foodstuffs serving essential needs of the individual and their family;

c) Common tools necessary for the primary or sole means of livelihood of the individual and their family;

d) Essential clothing and household items of the individual and their family;

đ) Ritual items; relics, medals, commendation certificates.

2. For production and business establishments:

a) Medicines, equipment, devices, and assets belonging to medical facilities and clinics, except when these are goods for trade; foodstuffs, utensils, and assets serving midday meals for employees;

b) Kindergartens, schools, and equipment, devices, and items belonging to these institutions, if these are not goods for trade of the enterprise;

c) Equipment, devices, and tools ensuring labor safety, fire prevention, and environmental protection;

d) Infrastructure serving public interests, security, and national defense;

đ) Raw materials, finished products, semi-finished products that are hazardous chemicals prohibited from circulation;

e) Raw materials and semi-finished products currently in a closed production line.

3. For state agencies, political organizations, and social-professional organizations (collectively referred to as agencies and organizations) operating with state budget funds, assets purchased from state budget sources shall not be seized, but the agencies and organizations must submit a written request to the competent authority for financial support to implement the coercive decision.

Where agencies and organizations have other lawful revenue, assets invested in or purchased from such revenues shall be seized to enforce the coercive decision, except for the following assets:

a) Medicines, equipment, devices, and assets belonging to medical facilities and clinics, except when these are goods for trade; foodstuffs, utensils, and assets serving midday meals for staff;

b) Kindergartens, schools, and equipment, devices, and items belonging to these institutions, if these are not goods for trade of the agency or organization;

c) Equipment, devices, and tools ensuring labor safety, fire prevention, and environmental protection;

d) Office premises.

Article 50. Decision on Forced Execution by Seizing Assets

1. A decision on forced execution by seizing assets must clearly state the date, month, and year of issuance; the basis for issuing the decision; the name, position (rank), and unit of the person issuing the decision; the name, place of residence, and headquarters of the individual or organization whose assets are to be seized; the amount of fine; the assets to be seized; the location of seizure; the signature of the person issuing the decision, and the seal of the issuing authority.

2. The seizure of assets must be notified to the individual or organization whose assets are to be seized, and the People's Committee of the commune where the seized assets are stored at least five (5) days before the forced execution, except in cases where notification would hinder the seizure process.

Article 51. Procedures for Implementing Asset Seizure Measures

1. The seizure of assets must be carried out during daylight hours and within administrative working hours applicable in the locality where the seizure takes place.

2. THE PERSON ISSUING THE DECISION ON ENFORCEMENT OR THE PERSON ASSIGNED TO IMPLEMENT THE DECISION ON ENFORCEMENT SHALL OVERSEE THE SEIZURE.

3. WHEN CONDUCTING THE SEIZURE OF PROPERTY, THE INDIVIDUAL TO BE ENFORCED OR AN ADULT MEMBER OF THEIR FAMILY, THE REPRESENTATIVE OF THE ORGANIZATION TO BE ENFORCED, THE LOCAL ADMINISTRATION REPRESENTATIVE, AND THE WITNESSES MUST BE PRESENT.

If the individual required to enforce the decision on forced execution or an adult member of the family representing the organization whose assets are to be seized intentionally absents themselves, the seizure shall still proceed but must have a representative of local authorities and a witness present.

4. THE INDIVIDUAL OR ORGANIZATION TO BE ENFORCED HAS THE RIGHT TO REQUEST WHICH PROPERTY TO BE SEIZED FIRST, AND THE PERSON RESPONSIBLE FOR OVERSEEING THE SEIZURE MUST ACCEPT THIS REQUEST IF IT DOES NOT IMPACT THE ENFORCEMENT PROCESS.

If the enforcement subject does not specifically request which assets should be seized first, personal property will be seized first.

5. Only common assets owned by the individual subject to forced execution with another person may be seized if the individual subject to forced execution does not have personal assets or if their personal assets are insufficient to enforce the decision on forced execution. In cases where there is a dispute over the asset, the seizure shall still proceed, and those sharing ownership of the seized asset shall be informed about their right to initiate civil litigation proceedings.

The authority conducting the seizure has the responsibility to publicly announce the time and location of the seizure so that co-owners are aware. After three months from the date of seizure, if no lawsuit is initiated, the seized asset will be auctioned off according to the laws governing asset auctions.

6. Within thirty (30) days from the date of asset seizure, if the subject of the administrative tax enforcement decision in the customs domain specified in Point a Clause 2 Article 25 of this Decree fails to pay the outstanding taxes, fines, and late payment fees, the customs authority has the right to auction off the seized asset to collect the outstanding taxes and fines.

Article 52. Record of Asset Seizure

1. The seizure of assets must be recorded in a record. The record must include the time and location of the seizure; the name and position of the person in charge of implementing the seizure; the representative of the organization subject to forced execution, the individual with seized assets, or their lawful representative; the witness; the representative of local authorities (or the agency of the individual subject to forced execution); a description of the name, condition, and characteristics of each seized asset.

2. The person in charge of implementing the seizure; the representative of the organization subject to forced execution, the individual with seized assets, or their lawful representative; the witness; the representative of local authorities (or the agency of the individual subject to forced execution) must sign the record. In cases where someone is absent or present but refuses to sign the record, this fact must be noted in the record along with the reason.

3. The record of asset seizure is made in two copies, one copy retained by the authority issuing the decision on forced execution, and one copy handed over to the individual whose assets are seized or the representative of the organization subject to forced execution immediately after completing the record of asset seizure.

Article 53. Custody of Seized Assets

1. THE PERSON OVERSEEING THE SEIZURE SHALL SELECT ONE OF THE FOLLOWING METHODS TO HAND OVER THE PROPERTY SEIZED FOR SAFEKEEPING:

a) HAND OVER TO THE INDIVIDUAL TO BE ENFORCED, THE RELATIVES OF THE INDIVIDUAL TO BE ENFORCED, OR THE PERSON CURRENTLY MANAGING OR USING THE PROPERTY TO KEEP.

b) HAND OVER TO ONE OF THE JOINT OWNERS OF THE PROPERTY IF IT IS JOINTLY OWNED.

c) HAND OVER TO AN ORGANIZATION OR INDIVIDUAL WITH THE CAPACITY TO KEEP THE PROPERTY.

2. For assets such as gold, silver, precious metals, gemstones, foreign currencies, they shall be temporarily managed by the State Treasury; for assets like industrial explosives, support tools, items of historical, cultural value, national treasures, antiques, and rare forest products, they shall be temporarily managed by specialized state management agencies.

3. When handing over custody of seized assets, the person in charge of implementing the seizure must prepare a record detailing: the date and year of handover; the name of the person in charge of enforcing the compulsory decision, the individual or representative of the organization subject to compulsion, the person receiving asset custody, and the witness; the quantity and condition (quality) of the assets; the rights and obligations of the person receiving asset custody.

The person in charge of implementing the seizure, the person receiving asset custody, the individual or representative of the organization subject to compulsion, and the witness must sign on the record. In case someone is absent or refuses to sign the record despite being present, this fact must be noted in the record along with the reason.

The record shall be handed over to the person entrusted with the custody of the property, the individual, the representative of the organization subject to enforcement, and the person in charge of executing the seizure, each holding one copy.

4. The person receiving asset custody shall be reimbursed for actual and reasonable expenses incurred for asset preservation, except those persons specified in Point a Clause 1 of this Article.

5. If the person receiving asset custody causes damage, theft, loss, or destruction of the assets, they shall bear responsibility for compensation and may be subject to administrative violation penalties according to this Decree or criminal liability according to criminal law regulations depending on the nature and severity of the violation.

Article 54. Valuation of Seized Assets

1. The valuation of seized property shall be conducted at the residence of the individual or the office of the organization subject to seizure or at the place where the seized property is stored (except in cases where a Valuation Board needs to be established).

2. Seized assets shall be valued through agreement between the person in charge of enforcing the compulsory decision and the representative of the organization or individual subject to compulsion, and the co-owner in cases of joint property seizure. The time limit for parties to agree on the price is not more than five days from the date of asset seizure.

For seized assets valued at less than 1,000,000 VND or those that deteriorate quickly, if the parties cannot reach an agreement on the price, the authority issuing the compulsory decision shall be responsible for valuation.

3. In cases where seized assets valued at 1,000,000 VND or more are difficult to value or the parties cannot reach an agreement on the price, within fifteen days from the date of asset seizure, the authority issuing the compulsory decision shall propose the establishment of a Valuation Committee by the competent authority, with the authority issuing the compulsory decision serving as the Chairman, and representatives from financial agencies and related professional agencies as members.

Within seven days from the date of establishment, the Valuation Committee must conduct the valuation. The individual whose assets were seized or the representative of the organization with seized assets may provide opinions on the valuation, but the final determination of the price rests with the Valuation Committee.

The valuation of property is based on the market price at the time of valuation. For property managed uniformly by the state, the valuation is based on the price set by the state.

The valuation of assets must be recorded in a record, which includes the time and place of the valuation, the names of the participants in the valuation, the name and value of the assets valued, and the signatures of the valuation committee members and the asset owner.

Article 55. Authority to Establish a Valuation Committee

1. The Chairman of the People's Committee of the district where the seized assets are located decides to establish a Valuation Committee for cases where administrative enforcement decisions are made by the Customs Branch Director, Post-Clearance Inspection Branch Director.

2. The Chairman of the People's Committee of the province where the seized assets are located decides to establish a Valuation Committee for cases where administrative enforcement decisions are made by the Customs Department Director, Post-Clearance Inspection Department Director, or Anti-Smuggling Investigation Department Director.

3. The establishment of a Valuation Committee in central agencies is decided by the Minister of Finance and relevant ministries and sectors.

Article 56. Tasks of the Appraisal Council

1. Study and propose the organization and preparation of the content for meetings of the Appraisal Council.

2. Prepare necessary documents for the valuation.

3. Conduct the valuation of property.

4. Draft the valuation record.

Article 57. Transfer of Seized Assets for Auction

1. For assets that have been seized for auction, based on the value of the asset determined according to Article 54 of this Decree, within thirty days from the date of the seizure decision, the person in charge of enforcement shall sign an auction contract with professional auction organizations (Property Auction Service Centers, property auction enterprises) to organize the auction of the asset in accordance with the regulations.

2. The transfer of seized assets to the agency responsible for auction must be recorded in a record. In the record, it must clearly state: the date of transfer; the transferor and recipient; signatures of the transferor and recipient; quantity and condition of the asset. The file for transferring seized assets to the agency responsible for auction includes: Enforcement Seizure Decision; relevant documents related to ownership and lawful use rights (if any); valuation document and record of asset transfer.

3. In cases where the seized assets are bulky goods or in large quantities and the provincial Property Auction Service Center or the district financial agency does not have storage facilities, after completing the transfer procedures, a contract for asset storage may be signed with the current holder of the asset. The costs for implementing the storage contract are paid from the proceeds of the asset auction.

4. When the seized asset has been transferred to the agency responsible for auction, the auction procedures for that asset are carried out in accordance with the current laws on asset auctions.

5. For jointly owned assets, when auctioned, preference should be given to selling them first to co-owners.

6. In cases where the auction proceeds exceed the amount specified in the administrative penalty decision and the costs of enforcement measures, within ten days from the date of the auction, the agency enforcing the seizure auction enforcement measure shall process the return of the excess amount to the person or entity subject to enforcement.

Article 58. Transfer of Ownership of Assets

1. The buyer of the seized asset recognized and protected by law shall enjoy ownership rights over the asset.

2. The competent state authority shall be responsible for processing the transfer of ownership rights to the buyer in accordance with the law.

3. The file for transferring ownership rights includes:

a) A copy of the administrative enforcement decision to seize assets for auction;

b) The auction protocol;

c) Other relevant documents concerning the asset (if any).

Chapter 6

ENFORCEMENT OF ADMINISTRATIVE DECISIONS TO COLLECT TAXES BY MEANS OF FORCING THE PAYMENT OF MONEY OR ASSETS HELD BY OTHER ORGANIZATIONS OR INDIVIDUALS

Article 59. Scope of Application of Enforcement Measures

The enforcement measure of collecting money or assets held by third parties (hereinafter referred to as the third party) of the person subject to enforcement shall be applied when the following conditions are met:

1. The customs authority cannot apply the enforcement measures prescribed in Clauses 1, 2, 3, 4, and Clause 5 of Article 27 of this Decree or has applied but has not collected all outstanding tax debts, fines, and late payment fees (if any), or in the case stipulated in Point b of Clause 1 of Article 26 of this Decree.

2. The customs authority has grounds to determine that the third party holds a debt owed to the person subject to enforcement or holds money or assets of the person subject to enforcement.

Article 60. Principles for Collecting Money or Assets from Third Parties Holding Assets of the Person Subject to Enforcement

1. The third party has a due debt to the person subject to enforcement or holds money, assets, or goods of the person subject to enforcement.

2. If the money or assets of the person subject to enforcement held by the third party are objects of security transactions or fall under bankruptcy proceedings, the collection of money or assets from the third party shall be carried out in accordance with the laws on bankruptcy and security transactions.

3. The amount of money the third party pays into the State budget on behalf of the person subject to enforcement is determined as the amount already paid to the person subject to enforcement.

Based on the receipt of money or assets from the third party, the competent authority implementing the enforcement measures shall notify the person subject to enforcement and relevant agencies.

Article 61. Procedure and formalities for enforcement

1. The authority issuing the enforcement decision shall issue a written request to the third party holding money or assets of the subject of enforcement to provide information on the money or assets they hold or debts owed to the subject of enforcement.

2. Based on the information provided by the third party holding money or assets of the subject of enforcement, the authority issuing the enforcement decision shall issue a decision to enforce by collecting money or assets held by the third party or debts owed to the subject of enforcement.

3. The enforcement decision implementing the administrative tax decision must be immediately sent to the subject of enforcement and the third party holding money or assets of the subject of enforcement. The third party is responsible for paying taxes, fines, and late payment fees (if applicable) on behalf of the subject of enforcement or transferring the assets of the subject of enforcement to the authority issuing the enforcement decision for asset seizure. Asset seizure and auctioning of assets shall be carried out in accordance with the provisions of Section 5 of this Chapter.

Article 62. Responsibilities of the third party having debt or holding money, assets of the subject of enforcement

1. Provide the customs authority with information about the debt or money and assets being held by the subject of enforcement, specifying the amount of money, payment deadline, type of asset, quantity of assets, and condition of the assets within five (5) days from the date of receipt of the request document.

2. Upon receiving the request document from the customs authority, the third party shall not transfer money or assets to the subject of enforcement until the money has been paid into the state budget or the assets have been transferred to the customs authority. In case the request of the customs authority cannot be fulfilled, the third party must submit a written explanation to the customs authority within five (5) days from the date of receipt of the request document from the customs authority.

3. Organizations or individuals having debt or holding money or assets of the subject of enforcement implementing the administrative tax decision who fail to pay the enforced tax on behalf of the subject of enforcement or transfer the assets within fifteen (15) days from the date of receipt of the request from the customs authority shall be subject to enforcement measures as stipulated in Article 27 of this Decree.

Section 7

ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAXES BY MEANS OF WITHDRAWING BUSINESS REGISTRATION CERTIFICATES, ENTERPRISE REGISTRATION CERTIFICATES, OR ESTABLISHMENT AND OPERATING LICENSES, PROFESSIONAL PRACTICE LICENSES

Article 63. Scope of application of enforcement measures

1. The enforcement measures prescribed in this Section shall be implemented when the Customs Authority is unable to apply the enforcement measures prescribed in Clauses 1, 2, 3, 4, 5, and Clause 6 of Article 27 of this Decree or has applied them but still has not collected the full amount of overdue taxes, fines, and late payment fees (if applicable), or in the case specified in Point b of Clause 1 of Article 26 of this Decree.

2. When implementing the enforcement measures prescribed in this Section, the competent state management authority must publicly announce it through mass media.

Article 64. Enforcement of withdrawal of business registration certificates, enterprise registration certificates, or establishment and operating licenses, professional practice licenses

When applying the enforcement measure of withdrawing business registration certificates or establishment and operating licenses, professional practice licenses, the Customs Authority must send a written request to the competent state management authority issuing business registration certificates, enterprise registration certificates, establishment and operating licenses, professional practice licenses to withdraw these certificates and licenses within five (5) days from the date of determining the subject to be subject to the enforcement measure.

Within ten (10) days from the date of receipt of the notification from the Customs Authority, the competent state management authority issuing business registration certificates, enterprise registration certificates, establishment and operating licenses, professional practice licenses must issue a decision to withdraw the business registration certificate, enterprise registration certificate, or establishment and operating license, professional practice license. In case no decision to withdraw is issued, the reason for not withdrawing must be reported to the Customs Authority.

Section 8

ENFORCEMENT OF ADMINISTRATIVE PENALTY DECISIONS FOR VIOLATIONS IN OTHER AREAS OF CUSTOMS

Article 65. Forced Deduction from Account Balances of Individuals and Organizations in Violation

1. The forced deduction measure from bank account balances shall be applied to individuals and organizations that do not voluntarily comply with administrative penalty decisions or do not pay enforcement costs when such individuals have deposits in banks in Vietnam (except in cases where they are already subject to partial salary or income deductions) or when organizations have deposits in banks in Vietnam.

2. The procedures for applying the forced deduction measure from account balances of individuals and organizations in violation shall be carried out in accordance with the provisions of Section 2, Chapter II of this Decree.

Article 66. Forced Deduction of a Portion of Salary or Income from Individuals in Violation

1. The subjects to which the forced deduction measure of a portion of salary or income applies are:

a) Individuals who are state officials, civil servants, or individuals working under contracts with a term of six months or more or indefinite-term contracts and receiving salaries or incomes from an agency or organization;

b) Individuals receiving monthly pension or disability benefits.

2. The procedures for applying the forced deduction measure of a portion of salary or income from individuals in violation shall be carried out in accordance with the provisions of Articles 43, 44, and 45 of this Decree.

Article 67. Forced Seizure of Assets Equivalent in Value to the Amount of Fine for Auction

1. The forced seizure measure of assets for auction shall only be applied to individuals and organizations that do not voluntarily comply with administrative penalty decisions or do not pay enforcement costs when:

a) The individual is a self-employed worker without a managing agency or organization for fixed wages or income;

b) The individual or organization does not have a bank account or the amount deposited in their bank account is insufficient for the application of the forced deduction measure of a portion of salary or income or deduction from bank accounts;

c) The individual or organization does not meet the conditions for the application of the forced deduction measure or intentionally fails to implement the forced deduction measure decision, does not pay enforcement costs.

2. Only assets of individuals and organizations subject to enforcement equivalent to the amount recorded in the administrative penalty decision and the costs for organizing enforcement may be seized.

3. The procedures for applying the forced seizure measure of assets for auction shall be carried out similarly to the procedures for applying the forced seizure measure of assets and auctioning seized assets of individuals and organizations subject to enforcement of administrative decisions in the customs sector as stipulated in Section 5, Chapter II of this Decree.

Article 68. Forced Collection of Money and Other Property Held by Third Parties in Cases Where Individuals and Organizations Intentionally Dispose of Assets

1. The forced collection measure of money and other property held by third parties shall only be applied to individuals and organizations in violation when they intentionally dispose of assets and the Customs Authority has grounds to determine that a third party is holding the money or property of the enforcement subject.

2. The principles, procedures, and steps for applying this measure shall be implemented in accordance with the provisions of Section 6, Chapter II of this Decree.

Article 69. Compulsory Enforcement to Implement Measures to Mitigate Consequences

1. The compulsory enforcement to implement measures to mitigate consequences caused by administrative violations must be based on a written enforcement decision. In the decision, it must clearly state the date of issuance; the basis for issuance; the name and position of the person issuing the decision; the name and address of the individual or organization subject to enforcement; the measures to mitigate consequences that must be implemented; the time limit for completing the enforcement; the individual or agency responsible for organizing the enforcement activities; the agencies responsible for participating; the signature and name of the person issuing the decision, and the seal of the issuing agency.

The enforcement decision to implement measures to mitigate consequences caused by administrative violations must be sent to the individual or organization subject to enforcement five days prior to the commencement of enforcement.

2. In cases where compulsory enforcement is applied to implement measures to mitigate consequences requiring the return of unlawful gains obtained from the implementation of administrative violations or the return of an amount equal to the value of contraband goods or means of transport that have been illegally consumed, dispersed, or destroyed, the authority issuing the enforcement decision shall apply the enforcement measures stipulated in Articles 65, 66, 67, and 68 of this Decree.

3. For other cases of compulsory enforcement to implement measures to mitigate consequences:

a) Upon receiving the enforcement decision to implement measures to mitigate consequences caused by administrative violations, the individual or organization assigned the task of organizing the enforcement of the decision must coordinate with relevant agencies, mobilize forces and means to carry out the measures specified in the decision;

b) Prior to commencing enforcement, if the individual or organization subject to enforcement voluntarily complies, the agency primarily responsible for enforcement shall prepare a record acknowledging the voluntary compliance;

c) In cases where the individual or organization subject to enforcement intentionally absents themselves, enforcement shall still proceed but must involve representatives of local authorities and witnesses;

d) The execution of the enforcement decision to implement measures to mitigate consequences caused by administrative violations must be recorded in a protocol and provided to the individual subject to enforcement. The protocol recording the execution of the enforcement decision to implement measures to mitigate consequences caused by administrative violations must clearly state the time, location, and agency primarily responsible for conducting the enforcement; the individual or organization subject to enforcement; representatives of local authorities and witnesses; the results of the implementation. The individual or representative of the organization subject to enforcement, the representative of the agency issuing the enforcement decision, the representative of local authorities, and the witness must sign the protocol. If there is an absence or refusal to sign the protocol, this must be noted in the protocol along with the reasons.

Chapter III

IMPLEMENTING PROVISIONS

Article 70. Effective Date

1. This Decree takes effect from December 15, 2013.

2. Repeal Decrees No. 97/2007/NĐ-CP dated June 7, 2007, and No. 18/2009/NĐ-CP dated February 18, 2009, of the Government regarding administrative penalties in the customs sector and the enforcement of administrative decisions in the customs sector.

Article 71. Transitional Provisions

1. Regulations on penalties, provisions on suspending or exempting the execution of penalty decisions, and other penalty regulations beneficial to individuals or organizations committing administrative violations shall be applied to acts occurring before the effective date of this Decree but discovered or under consideration and resolution thereafter.

2. For penalty decisions already issued or fully executed before the effective date of this Decree, if individuals or organizations subject to penalties still file complaints, the provisions of the Administrative Violations Handling Ordinance and Decrees No. 97/2007/NĐ-CP dated June 7, 2007, and No. 18/2009/NĐ-CP dated February 18, 2009, of the Government shall be applied to resolve them.

Article 72. Guidance and organization for implementation

The Ministry of Finance shall provide guidance, organize the implementation of this Decree, and coordinate with state agencies, political organizations, political-social organizations, social organizations, and occupational associations to publicize, educate, mobilize the people to implement, and supervise the implementation of this Decree.

Article 73. Responsibility for Implementation

The Ministers, Heads of ministerial-level agencies, Heads of government-attached agencies, Chairpersons of provincial People's Committees under central cities are responsible for implementing this Decree./