Decree No. 128/2020/ND-CP on administrative penalties for violations in the customs sector

DECREE

REGULATIONS ON ADMINISTRATIVE PENALTIES FOR VIOLATIONS IN THE CUSTOMS FIELD

On the basis of Law on Government Organization dated June 19, 2015;

On the basis of  November 22, 2019; November 22, 2019;

On the basis of Decree No. 26/2024/NĐ-CP dated September 15, 2024 of the Government amending and supplementing certain articles of Decree No. dated June 20, 2012;

On the basis of Customs Law dated June 23, 2014;

On the basis of Law on Personal Income Tax dated June 13, 2019;

At the proposal of the Minister of Finance;

The Government promulgates this Decree on administrative penalties for violations in the customs field.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree stipulates acts of violation, forms of penalty, 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 violation penalties in the customs field.

2. Administrative violations in the customs field as prescribed in this Decree include:

a) Violations of laws and regulations on customs procedures;

b) Violations of laws and regulations on customs inspection, supervision, and control;

c) Administrative violations concerning tax management for exported and imported goods;

d) Violations of other laws and regulations related to exported and imported goods.

3. For acts of violation of laws and regulations on the management of exported, imported, transited goods, means of transport exiting, entering, and transiting the country that occur within the customs field, the provisions on administrative penalties in the customs field shall be applied.

4. Administrative violations related to the customs field not specified in this Decree but regulated in other legal documents shall be subject to administrative penalties according to the provisions of those documents.

1. Domestic organizations and individuals; foreign organizations and individuals committing administrative violations in the customs field on the territory of the Socialist Republic of Vietnam, except where international treaties to which the Socialist Republic of Vietnam is a party provide otherwise.

2. Persons authorized to issue administrative violation records, apply preventive measures and ensure the enforcement of administrative penalties, persons authorized to impose administrative penalties as provided for in Articles 27, 28, 29, 30, 31, and 32 of this Decree.

3. Agencies, organizations, and individuals related to the enforcement of administrative penalties as prescribed in this Decree.

4. Organizations as stipulated in Clause 1 of this Article include:

a) Enterprises, branches, representative offices established and operating under Vietnamese law; branches, representative offices of foreign enterprises operating in Vietnam;

b) Cooperatives, cooperative unions, cooperative groups;

c) Public service organizations;

d) Social organizations, political-social organizations, social-professional organizations;

đ) State agencies committing violations that are not part of their assigned state management tasks;

e) Other organizations as prescribed by law.

Article 3. Mitigating Circumstances

1. The mitigating circumstances prescribed in Article 9 of the Law on Handling Administrative Violations 2012.

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

1. Time limit for imposing administrative penalties for tax management:

a) For administrative violations involving tax evasion not reaching the threshold for criminal prosecution, or incorrect declarations leading to underpayment of taxes due or overpayment of tax exemptions, reductions, refunds, or non-collection, the time limit for imposing penalties is five years, counted from the date of the violation;

b) If the time limit for imposing administrative penalties for tax management has expired, the taxpayer will not be penalized but must still pay the full amount of underpaid taxes, incorrectly exempted, reduced, refunded, or non-collected taxes, or evaded taxes and late payment penalties into the state budget within ten years from the date of discovery of the administrative violation concerning tax management.

The time taken by judicial authorities to accept and examine the case shall be included in the time limit for imposing administrative penalties.

4. Within the time limits stipulated in Clauses 1 and 2 of this Article, if individuals or organizations deliberately evade or obstruct the imposition of penalties, the time limit for imposing administrative penalties shall be recalculated from the date when such evasive or obstructive actions cease.

Article 5. Forms of punishment and measures to remedy consequences

1. For each act of administrative violation in the customs field, organizations and individuals may be subject to one of the main forms of penalty, namely warning or fine.

2. Warning shall be applied to individuals aged 14 or older but under 16 who commit violations as prescribed in this Decree.

3. Levels of fines for individuals and organizations:

a) The levels of fines prescribed in Chapter II of this Decree are the fines for organizations, and the fines for individuals are half the fines for organizations, except in the cases stipulated in point b and point c of this clause;

b) The level of fine for violations prescribed in Article 10 of this Decree is the fine for individuals;

c) The level of fine for administrative violations concerning tax management prescribed in Articles 9 and 14 of this Decree applies to both individuals and organizations;

4. Additional forms of administrative punishment:

Confiscation of contraband.

5. Measures to remedy consequences.

Individuals and organizations committing administrative violations may also be subject to one or more of the following measures to remedy consequences:

a) Compelling removal from the territory of the Socialist Republic of Vietnam or compelling re-export of contraband and means of transport involved in the violation;

b) Compelling removal from the territory of the Socialist Republic of Vietnam or compelling re-export at the port of entry for contraband and means of transport involved in the violation;

c) Compelling compliance with the transportation of goods through transit, transfer of port, transfer of border gate, temporary import for re-export, and adherence to the designated port, route.

d) Order to remove packaging and labels that have been altered due to the violation; order to remove the violating elements on the labels before the goods are taken out of the territory of the Socialist Republic of Vietnam;

đ) Order to destroy goods and items harmful to human health, livestock, crops, and the environment, and cultural products with harmful content;

e) Order to return the amount of money equivalent to the value of the confiscated items that were consumed, disposed of, or destroyed contrary to the provisions of the law;

g) Order to pay the full amount of tax evaded, underpaid taxes;

h) Order to pay the full amount of tax that was incorrectly exempted, reduced, refunded, or not collected;

i) Order to affix the "Vietnam Duty Not Paid" stamp in accordance with the regulations.

Article 6. Cases where administrative violations in the customs domain are not subject to punishment

1. Cases not subject to punishment as stipulated in Article 11 of the Law on Handling Administrative Violations 2012.

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

2. Cases where supplementary declarations for customs procedures are made within the time limit specified in Clause 4, Article 29 of the Customs Law 2014 shall not be subject to administrative punishment.

3. Cases where the declarant complies with guiding documents or decisions issued by competent authorities regarding the determination of tax obligations as stipulated in Clause 11, Article 16 of the Tax Administration Law.

4. Cases where goods sent to Vietnam do not comply with the contract as provided in Article 39 of the Trade Law 2005 (excluding prohibited imports, temporarily suspended imports, counterfeit goods, waste materials not included in the list of materials allowed for production inputs) but have been notified in writing by the sender, carrier, recipient, or their authorized representatives (specifying the reasons) along with relevant documents to the Head of the Customs Sub-Department where the goods are stored before registering the customs declaration.

Chapter II

VIOLATIONS OF ADMINISTRATIVE LAW, FORMS OF PUNISHMENT, MEASURES TO REMEDY CONSEQUENCES, MEASURES TO PREVENT VIOLATIONS OF ADMINISTRATIVE LAW AND ENSURE THE ENFORCEMENT OF PUNISHMENTS FOR VIOLATIONS OF ADMINISTRATIVE LAW; JURISDICTION AND PROCEDURES FOR PUNISHING VIOLATIONS OF ADMINISTRATIVE LAW

Article 7. Violation of the deadline for customs procedures and submission of tax documents

1. A fine of VND 500,000 to VND 1,000,000 for failing to comply with the deadline set forth in one of the following cases:

a) Submitting, filing, presenting, or providing information on customs documents, except for violations stipulated in Clauses 3, 4, 5, 6 of this Article and Point b, Clause 3 of this Decree;

b) Amending and supplementing declarations when there is a change in information about the container number of exported or imported goods, port of loading, export checkpoint, means of transportation for exported goods;

c) Re-exporting personal or organizational vehicles crossing the border area to deliver or receive goods;

d) Supplementing declarations on the customs value beyond the prescribed deadline for exported or imported goods without official prices, goods with actual payment amounts, or goods with adjustments added to the customs value that have not been determined at the time of registration of the customs declaration.

2. A fine of VND 1,000,000 to VND 2,000,000 for failing to comply with the deadline set forth in one of the following cases:

a) Providing audit reports, financial statements of enterprises benefiting from preferential treatment;

b) Reporting to the customs authority decisions on handling violations of tax and accounting laws for enterprises benefiting from preferential treatment;

c) Reporting on the quantity of imported goods for construction purposes or goods stored outside the bonded warehouse of export processing enterprises;

d) Reporting on the quantity of goods in transit entering, exiting, or remaining at the port;

đ) Reporting statistics on postal goods entering Vietnam for onward international shipment.

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

a) Submitting a customs declaration before the exported goods are assembled at the location previously notified to the customs authority;

b) Failing to submit final settlement reports or usage reports on duty-free goods within the prescribed deadline;

c) Submitting applications for zero percent tariff rates on imported parts under the Preferential Tax Program for automobile production or assembly or the Support Industry Preferential Tax Program for automobiles not within the prescribed deadline;

d) Failing to handle excess raw materials, surplus materials, scrap, leased or borrowed machinery and equipment, and finished products from processing contracts within the prescribed deadline upon termination or expiration of the contract;

đ) Failing to report additional information within the prescribed deadline when there is a change in the processing or production facility for exported goods, or the storage location of raw materials, materials, machinery, equipment, or exported products;

e) Failing to report renewed processing contracts or supplementary agreements within the prescribed deadline;

g) Failing to re-export or re-import goods within the prescribed deadline or the time registered with the customs authority, except for violations stipulated in Point a, Clause 4 of this Article;

h) Failing to report the actual production volume within the prescribed deadline.

4. A fine of VND 5,000,000 to VND 10,000,000 for one of the following acts:

a) Failing to re-export temporary import goods within the prescribed deadline;

b) Storing transit goods or transshipment goods on the territory of the Socialist Republic of Vietnam beyond the prescribed deadline;

c) Declaring and processing after domestic consumption or changing the purpose of use of goods subject to non-taxation, exemption, examination for exemption, refund, non-collection, or application of tariff rates based on quotas before the decision to inspect or audit is made.

5. Failure to re-export or re-import temporary import/export means of transport within the prescribed deadline (except for cases punished according to Clause 6 of this Article, or cases involving personal or organizational vehicles crossing the border area to deliver or receive goods) will result in the following penalties:

a) A fine of from five million to ten million Vietnamese dong for exceeding the re-exportation or re-importation deadline under thirty days;

b) A fine of from ten million to twenty million Vietnamese dong for exceeding the re-exportation or re-importation deadline thirty days or more;

6. Failure to re-export temporary imported passenger vehicles with less than twenty-four seats (determined based on the vehicle registration certificate or actual inspection of the vehicle) within the prescribed time limit, except where penalties are imposed according to point c, Clause 1, Article 1 of this Law, shall be subject to the following penalties:

a) A fine of from ten million to twenty million Vietnamese dong for exceeding the re-exportation deadline under thirty days;

b) A fine of from twenty million to fifty million Vietnamese dong for exceeding the re-exportation deadline thirty days or more;

7. Measures to remedy consequences shall be applied as follows:

a) Compel the removal of goods temporarily imported out of the territory of the Socialist Republic of Vietnam or compel re-exportation of such goods within the period of enforcement of the decision on administrative penalty for violations stipulated in point g, Clause 3; point a, Clause 4 of this Article, except cases permitted to consume goods in Vietnam in accordance with laws on foreign trade management and other relevant laws, and cases allowed to extend the temporary importation and re-exportation period in accordance with laws on foreign trade management and customs laws;

b) Compel the removal of the territory of the Socialist Republic of Vietnam or compel re-exportation of temporarily imported means of transport that violate regulations within the period of enforcement of the decision on administrative penalty for violations stipulated in point c, Clause 1; Clause 5; Clause 6 of this Article;

c) Compel the removal of goods temporarily imported for transshipment or transit out of the territory of the Socialist Republic of Vietnam within the period of enforcement of the decision on administrative penalty for violations stipulated in point b, Clause 4 of this Article.

Article 8. Violations in Customs Declaration

1. A fine of from one million to two million Vietnamese dong for one of the following violations:

a) Declaring incorrectly compared to reality regarding quantity (goods valued at over ten million Vietnamese dong), name of goods, type, origin of humanitarian aid or non-repayable aid goods approved by competent authorities;

b) Declaring incorrectly compared to reality regarding quantity (goods valued at over ten million Vietnamese dong), name of goods, type, quality, customs value, origin, commodity code of imported goods subject to tax but not affecting the amount of tax payable, except for the cases stipulated in point a, Clause 1; Clause 2 of this Article;

c) Not declaring on the customs declaration form the special relationship between buyer and seller as provided for by customs laws without affecting the customs value.

2. A fine of from two million to four million Vietnamese dong for declaring incorrectly compared to reality regarding quantity (goods valued at over ten million Vietnamese dong), name of goods, type, quality, customs value, origin of goods and belonging to one of the following cases:

a) Goods in transit, transfer, goods in transshipment;

b) Goods used, destroyed in duty-free zones.

3. A fine of from three million to five million Vietnamese dong for declaring incorrectly compared to reality regarding quantity (goods valued at over ten million Vietnamese dong), name of goods, type, quality, customs value, origin of exported or imported goods exempted from tax or not subject to tax as provided for by laws, except for the cases stipulated in point a, Clause 1 and point d, Clause 4 of this Article.

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

a) Incorrectly declaring the number of master bills of lading, house bills of lading on the cargo declaration form of the conveyance's departure, arrival, transit documents;

b) Incorrectly declaring the number of passengers on the passenger list of the conveyance's departure, arrival, transit documents;

c) Incorrectly declaring the number of baggage items on the baggage declaration form of the conveyance's departure, arrival, transit documents;

d) Declaring incorrectly compared to reality regarding quantity (goods valued at over ten million Vietnamese dong), name of goods, type, origin of goods brought into bonded warehouses, duty-suspension warehouses; goods taken out of bonded warehouses, duty-suspension warehouses to export abroad.

5. A fine of from twenty million to forty million Vietnamese dong for having completed customs procedures but failing to export or exporting less than declared regarding quantity (goods valued at over ten million Vietnamese dong), name of goods, customs value for exported goods; except for exported goods being processed products, export production products, products exported abroad by export processing enterprises, temporarily imported goods for re-exportation.

This provision does not apply to cases where the customs declaration form has no value for customs procedures as provided for in Clause 2, Article 25 of the Customs Law 2014.

6. For violations in customs declaration stipulated in this Article where the declarant discovers and supplements the declaration beyond the prescribed time limit, penalties shall be imposed as follows:

a) A fine of from five hundred thousand to one million Vietnamese dong for violations stipulated in Clause 1 of this Article;

b) A fine of from one million to two million Vietnamese dong for violations stipulated in Clause 2 of this Article;

c) A fine of from one million five hundred thousand to two million five hundred thousand Vietnamese dong for violations stipulated in Clause 3 of this Article;

d) A fine of from two million five hundred thousand to five million Vietnamese dong for violations stipulated in Clause 4 of this Article;

đ) A fine of from ten million to twenty million Vietnamese dong for violations stipulated in Clause 5 of this Article;

7. Violations stipulated in point b, Clause 1; Clause 3; Clause 5 of this Article leading to underpayment of taxes due or overpayment of tax exemptions, reductions, refunds, non-collection, or tax evasion, or violations of laws on export and import goods management shall be penalized according to Articles 9, 14, 15, 16, 17, 18, 19, 20, 21, 22 of this Decree.

8. The provisions of this Article do not apply to cases of violation stipulated in Clause 8, Article 11 of this Decree.

Article 9. Violations concerning tax declaration leading to underpayment of taxes due or overstatement of tax exemptions, reductions, refunds, or non-collection

1. Acts of incorrect declaration leading to underpayment of taxes due or overstatement of tax exemptions, reductions, refunds, or non-collection include:

a) Incorrect declaration regarding quantity, name, type, quality, customs value, commodity code, tax rate, tax amount, origin, except as provided for in Clause 8, Article 11 and Point b, Clause 1, Article 14 of this Decree;

b) Incorrect declaration regarding tax-exempt objects, duty-free objects, goods managed under tariff quotas;

c) Establishing and declaring incorrectly the contents in tax exemption files, tax reduction and exemption examination files, refund files, non-collection files, tax payment and fine overpayment processing files;

d) Violating regulations on the management of raw materials, components, machinery, equipment, processed products, export production products, bonded manufacturing products leading to actual inventory of goods being less than accounting records, accounting books, customs files for exported and imported goods, not falling within the cases stipulated in Points d, đ, e, and g, Clause 1, Article 14 of this Decree;

đ) Violating regulations on the management of goods in bonded warehouses leading to actual inventory of goods being less than accounting records, accounting books, customs files for exported and imported goods, not falling within the cases stipulated in Point g, Clause 1, Article 14 of this Decree;

e) Preparing final settlement reports on the quantity of imported raw materials, components, spare parts used for production that do not match the actual usage for producing processed products, export products;

g) Declaring imported goods under processing or export production types but without a production facility for processed goods or export products on the territory of the Socialist Republic of Vietnam; or without machinery and equipment owned or used at the production facility suitable for imported raw materials, components, spare parts for processing and producing export goods.

2. A penalty of 10% of the amount of tax under-declared or over-declared in cases of tax exemptions, reductions, refunds, or non-collection as stipulated in Clause 1 of this Article shall be imposed if the taxpayer discovers and supplements the tax file according to customs laws within one of the following situations:

a) After the customs authority has notified the direct inspection of customs files for goods undergoing customs procedures;

b) Within 60 days from the date of clearance and before the decision to inspect post-clearance or audit for goods that have been cleared;

c) Beyond the prescribed deadline for supplementing the final settlement report but before the customs authority issues a decision to inspect the final settlement report.

3. A penalty of 20% of the amount of tax under-declared or over-declared in cases of tax exemptions, reductions, refunds, or non-collection shall be imposed in any of the following cases:

a) Violation of the provisions of Clause 1 of this Article discovered by the customs authority during the customs procedure process;

b) Violation of the provisions of Clause 1 of this Article discovered during inspection or audit of goods that have been cleared;

c) Failure to declare supplementary customs value as required and discovered during inspection or audit for goods without an official price at the time of customs declaration, goods with actual payments, or goods with adjustments added to the customs value not determined at the time of customs declaration;

d) Violation of the provisions of Clause 1 of this Article where the declarant discovers and supplements the tax file after receiving the inspection or audit conclusion.

Violations of Points b, c, and d of this Article, where the violator does not voluntarily rectify the consequences by paying the full amount of tax due before the administrative violation record is established, shall be punished according to Point c, Clause 1, Article 14 of this Decree.

4. Measures to address consequences:

Compel payment of the full amount of underpaid tax; the amount of tax exempted, reduced, refunded, or not collected improperly due to the violation of this Article.

5. Implementation of penalties according to Clauses 1, 2, and 3 of this Article shall only apply when the difference in tax amount exceeds VND 500,000 per customs declaration for violations committed by individuals, and VND 2,000,000 per customs declaration for violations committed by organizations.

6. Violations of Clauses 1, 2, and 3 of this Article constitute tax evasion, which shall be punished according to Article 14 of this Decree.

7. The provisions of this Article do not apply to violations stipulated in Articles 15, 16, 17, 18, 19, 20, 21, and 22 of this Decree.

Article 10. Violations concerning the declaration of foreign currency cash, Vietnamese dong cash, transferable instruments, gold, other precious metals, and precious stones by persons exiting or entering the country.

1. A person exiting the country using a passport or other travel documents issued by competent authorities in Vietnam or abroad, a border pass, or a border identification card who fails to declare or incorrectly declares the amount of permitted foreign currency cash, Vietnamese dong cash, or gold exceeding the prescribed limit upon exit shall be subject to the following penalties:

a) A fine of from VND 1,000,000 to VND 3,000,000 for cases where the value of the contraband goods exceeds the prescribed limit and is equivalent to VND 5,000,000 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 value of the contraband goods exceeds the prescribed limit and is equivalent to 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 value of the contraband goods exceeds the prescribed limit and is equivalent to 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 value of the contraband goods exceeds the prescribed limit and is equivalent to VND 100,000,000 or more but does not warrant criminal prosecution.

2. A person entering the country using a passport or other travel documents issued by competent authorities in Vietnam or abroad, a border pass, or a border identification card who fails to declare or incorrectly declares the amount of permitted foreign currency cash, Vietnamese dong cash, or gold exceeding the prescribed limit upon entry, except as provided for in Clause 3 of this Article, 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 value of the contraband goods exceeds the prescribed limit and is equivalent to VND 5,000,000 to less than VND 50,000,000;

b) A fine of from VND 5,000,000 to VND 10,000,000 for cases where the value of the contraband goods exceeds the prescribed limit and is equivalent to 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 value of the contraband goods exceeds the prescribed limit and is equivalent to VND 100,000,000 or more but does not warrant criminal prosecution.

3. In cases where the declared amount of foreign currency cash, Vietnamese dong cash, or gold exceeds the actual amount carried upon entry as stipulated in Clause 2 of this Article, the penalties shall be as follows:

a) A fine of from VND 2,000,000 to VND 5,000,000 for cases where the value of the excess declared amount is equivalent to VND 5,000,000 to less than VND 20,000,000;

b) A fine of from VND 5,000,000 to VND 15,000,000 for cases where the value of the excess declared amount is equivalent to VND 20,000,000 to less than VND 100,000,000;

c) A fine of from VND 15,000,000 to VND 25,000,000 for cases where the value of the excess declared amount is equivalent to VND 100,000,000 or more but does not warrant criminal prosecution.

4. A person exiting or entering the country using a border pass or border identification card who carries undeclared or incorrectly declared foreign currency cash that is not permitted to be carried shall be subject to the following penalties:

a) A fine of from VND 5,000,000 to VND 10,000,000 for cases where the value of the contraband goods is equivalent to VND 5,000,000 to less than VND 50,000,000;

b) A fine of from VND 10,000,000 to VND 30,000,000 for cases where the value of the contraband goods is equivalent to VND 50,000,000 to less than VND 100,000,000;

c) A fine of from VND 30,000,000 to VND 50,000,000 for cases where the value of the contraband goods is equivalent to VND 100,000,000 or more but does not warrant criminal prosecution.

5. A person exiting or entering the country who carries other precious metals, precious stones, or transferable instruments without declaring or incorrectly declaring them as required by law when exiting or entering the country shall be subject to the following penalties:

a) A fine of from VND 1,000,000 to VND 3,000,000 for cases where the value of the contraband goods exceeds the prescribed limit and is equivalent to VND 5,000,000 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 value of the contraband goods exceeds the prescribed limit and is equivalent to VND 30,000,000 to less than VND 50,000,000;

c) A fine of from VND 15,000,000 to VND 30,000,000 for cases where the value of the contraband goods exceeds the prescribed limit and is equivalent to VND 50,000,000 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 value of the contraband goods exceeds the prescribed limit and is equivalent to VND 100,000,000 or more but does not warrant criminal prosecution.

The value of the contraband goods referred to in this Article is the value after deducting the value of foreign currency cash, Vietnamese dong cash, transferable instruments, gold, other precious metals, and precious stones that do not require customs declaration according to the law.

Article 11. Violations concerning customs inspection and supervision

1. A fine of from one million to two million Vietnamese dong for one of the following violations:

a) Erasing or altering customs documents within the customs declaration file that have been submitted, presented, or sent to the customs authority according to the registered customs declaration, but not falling under the cases stipulated in point a Clause 7 of this Article, Articles 9, 14, 15, 16, 17, 18, 19, 20, 21, 22 of this Decree;

b) Preparing a final settlement report that does not correspond with accounting books, accounting documents, and customs declarations, self-discovered and corrected by the taxpayer outside the prescribed time limit, but not falling under the cases stipulated in point e Clause 1, point c Clause 2 of Article 9 of this Decree.

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

a) Not arranging personnel or means to carry out the customs authority's requirements for inspecting goods and transport vehicles;

b) Violating regulations on the preparation and storage of files, documents, ledgers, and electronic data;

c) Preparing a final settlement report that does not correspond with accounting books, accounting documents, and customs declarations, but not falling under the cases stipulated in point b Clause 1 of this Article, point e Clause 1, point c Clause 2 of Article 9 of this Decree.

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

a) Not presenting goods under customs supervision or goods still being held for post-clearance inspection when requested by the customs authority according to customs laws;

b) Providing incomplete or late submission of files, documents, materials, and electronic data related to exported or imported goods, and exiting or entering transport vehicles to the customs authority as required by law.

4. A fine of VND 8,000,000 to VND 12,000,000 shall be imposed for failing to comply with a customs inspection or supervision decision issued by the customs authority.

5. A fine of VND 20,000,000 to VND 30,000,000 shall be imposed for one of the following violations:

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

b) Not providing files, documents, materials, and electronic data related to exported or imported goods, and exiting or entering transport vehicles to the customs authority as required by law.

6. Selling legally sourced goods at tax-free shops without affixing the "Vietnam Duty Not Paid" label as required shall be penalized as follows:

a) A fine of VND 3,000,000 to VND 5,000,000 where the value of the contraband goods is less than VND 10,000,000;

b) A fine of VND 5,000,000 to VND 10,000,000 where the value of the contraband goods is from VND 10,000,000 to less than VND 20,000,000;

c) A fine of VND 10,000,000 to VND 20,000,000 where the value of the contraband goods is from VND 20,000,000 to less than VND 30,000,000;

d) A fine of VND 20,000,000 to VND 30,000,000 where the value of the contraband goods is from VND 30,000,000 to less than VND 50,000,000;

đ) A fine of VND 30,000,000 to VND 40,000,000 where the value of the contraband goods is VND 50,000,000 or more.

7. A fine of VND 40,000,000 to VND 80,000,000 shall be imposed for one of the following violations:

a) Using forged or illegal documents to declare, submit, or present to the customs authority without criminal prosecution;

b) Illegally using another organization's or individual's login account or digital signature to perform customs procedures;

c) Unauthorized access, alteration, or destruction of the customs information system;

d) Selling prohibited export or import goods, temporarily suspended export or import goods, or goods not permitted for circulation in Vietnam at tax-free shops.

8. Exporting or importing goods that do not match the declared quantity, name, or type without supplementary declaration documents as required by customs law, except for violations stipulated in Articles 15, 16, 17, 18, 19, 20, 21, 22 of this Decree, shall be penalized as follows:

a) A fine of VND 5,000,000 to VND 10,000,000 where the value of the contraband goods is less than VND 30,000,000;

b) A fine of VND 10,000,000 to VND 20,000,000 where the value of the contraband goods is from VND 30,000,000 to less than VND 50,000,000;

c) A fine of VND 20,000,000 to VND 40,000,000 where the value of the contraband goods is from VND 50,000,000 to less than VND 70,000,000;

d) A fine of VND 40,000,000 to VND 60,000,000 where the value of the contraband goods is from VND 70,000,000 to less than VND 100,000,000;

đ) A fine of VND 60,000,000 to VND 80,000,000 where the value of the contraband goods is VND 100,000,000 or more without criminal prosecution.

9. Additional forms of punishment:

a) Confiscation of administrative contraband items for violations stipulated in point a Clause 5, point a Clause 7, Clause 8 of this Article, except for contraband items subject to remedial measures stipulated in points a, b Clause 10, Clause 11 of this Article;

b) Confiscation of administrative contraband items that are forged or illegal documents for violations stipulated in point a Clause 7 of this Article.

10. Remedial Measures:

a) Compelling removal from the territory of the Socialist Republic of Vietnam or re-export within the enforcement period of the penalty decision for contraband items that do not meet environmental technical standards and conditions, and goods, articles harmful to human health, animals, plants, and the environment as stipulated in point a Clause 7, Clause 8 of this Article;

b) Compelling destruction of contraband items where the contraband goods are harmful cultural products as stipulated in point a Clause 7, Clause 8 of this Article;

c) Compelling repayment of the equivalent value of contraband items that were consumed, disposed of, or destroyed contrary to the law for violations stipulated in point a Clause 5; point a Clause 7, Clause 8 of this Article;

d) Compelling affixing of the "Vietnam Duty Not Paid" label as required for violations stipulated in Clause 6 of this Article.

11. Individuals and organizations that commit acts in violation of point a, Clause 7 of this Article to evade taxes shall be subject to penalties as prescribed in Article 14 of this Decree.

Article 12. Violations concerning customs supervision

1. A fine of from five million dong to ten million dong shall be imposed for one of the following violations:

a) Performing transshipment, transfer, storage, splitting of consignments, consolidation of containers, consolidation of railway wagons carrying goods, changing modes of transport, or changing means of transport during the transportation of goods under customs supervision without notification or without the consent of the customs authority as prescribed by law;

b) Disposing of waste materials or by-products from processing or production of export goods or from the operations of export processing zones without notifying the customs authority;

c) Bringing raw materials, components, machinery, or equipment to another processing facility or to another storage location other than the initial location notified to the customs authority for the processing or production of export goods without notifying the customs authority;

d) Transporting goods from duty-free warehouses to tax-free shops, aircrafts, and vice versa without notification or without the consent of the customs authority.

2. Fine from VND 10,000,000 to VND 20,000,000 for one of the following violations:

a) Transporting goods in transit, shifting ports, shifting borders, shifting border gates, temporarily imported goods for re-export not along the prescribed route, location, border gate, or time period as registered in the customs declaration;

b) Changing packaging or labels of goods under customs supervision without authorization;

c) Not maintaining the original condition of goods under customs supervision or goods entrusted for storage according to the law pending completion of customs clearance procedures;

d) Storing goods at locations not in accordance with the prescribed locations or those registered with the customs authority;

đ) Storing goods at locations that do not meet the conditions stipulated by law;

3. A fine of from twenty million dong to thirty million dong shall be imposed for failing to maintain the original condition of customs seals, failing to maintain the original condition of carrier seals when not required to apply customs seals during the transportation of goods under customs supervision, or using counterfeit customs seals or counterfeit carrier seals.

4. A fine of from thirty million dong to forty million dong shall be imposed for one of the following violations:

a) Consuming goods under customs supervision, except in cases provided for in Clause 5 of this Article.

In cases where the violation involves goods that are exempt from taxation, duty-free, subject to tax exemption consideration, or subject to tariff rates based on quota duties and do not violate regulations on export and import management policies, penalties shall be imposed according to point g, Clause 1 of Article 14 of this Decree;

b) Consuming vehicles registered for circulation abroad that have been temporarily imported into Vietnam.

5. A fine of from forty million dong to fifty million dong shall be imposed for consuming goods brought back for storage pending completion of customs clearance procedures as prescribed.

6. A fine of from sixty million dong to eighty million dong shall be imposed for failing to maintain the original condition of customs seals, failing to maintain the original condition of carrier seals when not required to apply customs seals during the transportation of goods under customs supervision, or using counterfeit customs seals or counterfeit carrier seals while the goods under customs supervision have already been consumed.

7. Additional forms of administrative sanction:

a) Confiscation of counterfeit seals for violations prescribed in Clause 3 and Clause 6 of this Article;

b) Confiscation of contraband items for violations prescribed in point b, Clause 4 of this Article if such contraband items still exist.

8. Measures to rectify consequences shall be applied:

a) Compelling the correct transportation of goods in transit, shifting ports, shifting borders, shifting border gates, temporarily imported goods for re-export through the prescribed border gates and routes for violations prescribed in point a, Clause 2 of this Article;

b) Compelling the return of the equivalent value of contraband items that have been consumed, disposed of, or destroyed in violation of the law for violations prescribed in point b, Clause 4 of this Article;

c) Compelling the removal of packaging or labels changed due to violations prescribed in point b, Clause 2 of this Article.

9. Individuals and organizations committing violations prescribed in point a, Clause 4, Clause 5, Clause 6 of this Article, where goods have been consumed and violations are also prescribed in Articles 15, 16, 17, 18, 19, 20, 21, 22 of this Decree, in addition to penalties prescribed in point a, Clause 4, Clause 5, Clause 6 of this Article, they shall also be penalized for corresponding violations prescribed in Articles 15, 16, 17, 18, 19, 20, 21, 22 of this Decree.

Article 13. Violation of customs control regulations

1. A fine of from 1,000,000 VND to 3,000,000 VND shall be imposed for any of the following violations:

a) Failure to comply with orders to stop and have transport vehicles inspected as prescribed;

b) Failure to provide cargo hold diagrams, instructions, or open areas suspected of storing goods on transport vehicles to implement administrative inspection decisions.

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

a) Containing, purchasing, selling, or transporting exported or imported goods without valid documentation within the customs area where the value of the contraband is under 30,000,000 VND;

b) Illegally transporting goods, Vietnamese currency in cash form, foreign currency in cash form, gold, precious metals other than gold, and precious stones across borders where the value of the contraband is under 30,000,000 VND;

c) Crossing national borders overland via transport vehicles not along designated routes or through designated border gates without complying with customs procedures as prescribed.

3. A fine of from 10,000,000 VND to 20,000,000 VND shall be imposed for violations stipulated in points a and b, Clause 2 of this Article where the value of the contraband is from 30,000,000 VND to under 50,000,000 VND.

4. A fine of from 20,000,000 VND to 40,000,000 VND shall be imposed for violations stipulated in points a and b, Clause 2 of this Article where the value of the contraband is from 50,000,000 VND to under 70,000,000 VND.

5. A fine of from 40,000,000 VND to 60,000,000 VND shall be imposed for any of the following violations:

a) Violations stipulated in points a and b, Clause 2 of this Article where the value of the contraband is from 70,000,000 VND to under 100,000,000 VND;

b) Unloading goods at a destination port not specified in the cargo manifest or transport document;

c) Loading, transshipment, bunkering, switching cars, or cutting cars of exported, imported, or transiting goods on transport vehicles under customs inspection without the consent of the customs authority;

d) Disposing of, destroying, or discarding goods to evade customs inspection and control;

đ) Transporting scrap materials into Vietnam for recipients listed on the cargo manifest who do not meet the conditions for importing scrap materials as raw materials for production.

6. A fine of from 60,000,000 VND to 80,000,000 VND shall be imposed for violations stipulated in points a and b, Clause 2 of this Article where the value of the contraband is 100,000,000 VND or more but does not warrant criminal prosecution.

7. Additional forms of administrative sanction:

Confiscation of contraband shall be applied to violations stipulated in points a and b, Clause 2; Clause 3; Clause 4; point a and d, Clause 5; Clause 6 of this Article, except for contraband subject to remedial measures stipulated in point d, Clause 8 of this Article.

8. Measures to rectify consequences shall be applied:

a) Compelling the return of an amount equal to the value of contraband that was disposed of, dispersed, or destroyed in violation of the law for violations stipulated in point d, Clause 5 of this Article;

b) Compelling removal from the territory of the Socialist Republic of Vietnam or compelling re-export of transport vehicles registered for circulation abroad within the time limit for implementing the penalty decision for violations stipulated in point c, Clause 2 of this Article;

c) Compelling removal from the territory of the Socialist Republic of Vietnam or compelling re-export within the time limit for implementing the penalty decision for violations stipulated in point đ, Clause 5 of this Article where the contraband is scrap material that does not meet environmental technical standards and regulations;

d) Compelling destruction of goods, items harmful to human health, livestock, crops, and the environment, and cultural products containing harmful content for violations stipulated in points a and b, Clause 2; Clause 3; Clause 4; point a, Clause 5; Clause 6 of this Article.

Article 14. Sanctions for tax evasion behavior

1. Tax evasion behaviors include:

a) Using illegal or inaccurate documents that do not correspond to actual transactions to declare taxes; arbitrarily erasing, altering documents leading to underpayment of taxes due or overpayment of tax exemptions, reductions, refunds, or non-collection;

b) Declaring incorrect commodity codes, tax rates, or tax amounts for goods that have been provided with commodity codes, tax rates, and tax amounts by the Ministry of Finance or customs authorities according to regulations;

c) Violating the provisions of points b, c, and d of Clause 3, Article 9, where individuals or organizations fail to pay the full amount of taxes due before the date of the violation record;

d) Processing export procedures but not exporting processed products; products produced for export; products exported abroad by export processing enterprises;

đ) Declaring incorrectly compared to the actual quantity, type, processed products; products produced for export; products exported abroad by export processing enterprises; re-exported goods;

e) Not declaring domestically purchased raw materials and supplies subject to export tax that constitute processed export products; incorrectly declaring the value of raw materials, supplies, and components for export that constitute processed products, increasing the amount of tax exemption when re-imported into Vietnam;

g) Using goods exempt from tax, tax-exempt, tax-exemption examined, or quota-managed goods without the intended purpose and failing to report the change of use to customs authorities;

h) Incorrectly declaring the quantity, name, type, quality, value, origin of imported goods from duty-free zones into domestic areas;

i) Failing to record in accounting books revenues and expenditures related to determining the amount of taxes due;

k) Selling tax-exempt goods to ineligible recipients, exceeding quantities, or violating conditions stipulated by law;

l) Colluding with senders to import goods with the aim of evading taxes.

2. Taxpayers who violate the provisions of Clause 1 of this Article and are not criminally prosecuted shall be fined as follows:

a) A fine equal to one time the amount of tax evaded in cases without aggravating circumstances;

b) In cases with aggravating circumstances, each aggravating circumstance increases the fine by 0.2 times but not exceeding three times the amount of tax evaded.

3. Apply remedial measures:

Compel payment of the full amount of tax evaded for violations stipulated in this Article.

4. The provisions of this Article do not apply to violations stipulated in Articles 15, 16, 17, 18, 19, 20, 21, and 22 of this Decree.

5. Violations of points c and h of Clause 1 of this Article without supporting documents for supplementary declaration shall be penalized according to the provisions of Clause 8, Article 11 of this Decree.

Article 15. Violations of regulations on exporting, importing, and transporting into Vietnam prohibited exports, prohibited imports, temporarily suspended exports, and temporarily suspended imports

1. Exporting, importing, or transporting into Vietnam prohibited exports, prohibited imports, or temporarily suspended exports, temporarily suspended imports, except as provided for in Clauses 2 and 3 of this Article, shall be punished as follows:

a) A fine of VND 3,000,000 to VND 6,000,000 in cases where the value of the contraband is less than VND 20,000,000;

b) A fine of VND 6,000,000 to VND 10,000,000 in cases where the value of the contraband is from VND 20,000,000 to less than VND 30,000,000;

c) A fine of VND 10,000,000 to VND 30,000,000 in cases where the value of the contraband is from VND 30,000,000 to less than VND 50,000,000;

d) A fine of VND 30,000,000 to VND 50,000,000 in cases where the value of the contraband is from VND 50,000,000 to less than VND 70,000,000;

đ) A fine of VND 50,000,000 to VND 80,000,000 in cases where the value of the contraband is from VND 70,000,000 to less than VND 100,000,000;

e) A fine of VND 80,000,000 to VND 100,000,000 in cases where the value of the contraband is VND 100,000,000 or more and not criminally prosecuted.

2. Illegally bringing into or taking out of the territory of the Socialist Republic of Vietnam narcotics, weapons, fireworks, and other items listed as prohibited exports, prohibited imports, or temporarily suspended exports, temporarily suspended imports shall be punished according to the provisions of Government Decree No. 167/2013/NĐ-CP dated November 12, 2013 on administrative sanctions for violations in the fields of national security, public order, social safety; prevention and combating social evils; fire prevention and fighting; prevention and combating domestic violence.

3. Transporting elephant tusks and rhinoceros horns, which are prohibited exports and imports, shall be punished for the act of "Illegally transporting forest products" as stipulated in Article 22 of Government Decree No. 35/2019/NĐ-CP dated April 25, 2019 on administrative sanctions for violations in the forestry sector; exporting and importing elephant tusks and rhinoceros horns, which are prohibited exports and imports, shall be punished for the act of "Illegally trading forest products" as stipulated in Article 23 of Government Decree No. 35/2019/NĐ-CP.

4. Additional forms of administrative punishment:

Confiscate contraband for violations stipulated in Clause 1 of this Article, except for contraband subject to remedial measures stipulated in points a and b of Clause 5 of this Article.

5. Measures to remedy consequences:

a) Compel removal from the territory of the Socialist Republic of Vietnam or compel re-export within the period of enforcement of the penalty decision for contraband goods and items imported that harm human health, animals, plants, and the environment for violations stipulated in this Article;

b) Compel destruction of contraband goods and items that are harmful cultural products; cultural products banned from circulation or already decided to stop circulation; publications banned from circulation in Vietnam; goods exported that harm human health, animals, plants, and the environment for violations stipulated in this Article;

c) Compel repayment of the equivalent value of contraband goods that have been consumed, disposed of, or destroyed contrary to the law for violations stipulated in this Article.

Article 16. Exporting, importing, temporarily importing for re-exporting, transiting, or transferring goods that display images or content inconsistent with national sovereignty or other content that affects Vietnam's security, politics, economy, society, and foreign relations

1. Exporting, importing goods that display images or content inconsistent with national sovereignty or goods containing other content that affects Vietnam's security, politics, economy, society, and foreign relations shall be subject to the following penalties:

a) A fine of VND 10,000,000 to VND 20,000,000 where the quantity of infringing items is up to less than 20 units of product goods;

b) A fine of VND 20,000,000 to VND 30,000,000 where the quantity of infringing items is from 20 to less than 50 units of product goods;

c) A fine of VND 30,000,000 to VND 50,000,000 where the quantity of infringing items is from 50 to less than 70 units of product goods;

d) A fine of VND 50,000,000 to VND 70,000,000 where the quantity of infringing items is from 70 to less than 100 units of product goods;

đ) A fine of VND 70,000,000 to VND 100,000,000 where the quantity of infringing items is 100 units of product goods or more.

2. Additional forms of punishment:

Confiscation of administrative infringing items is goods that display images or content inconsistent with national sovereignty or other content that affects Vietnam's security, politics, economy, society, and foreign relations for violations stipulated in Clause 1 of this Article.

3. Apply remedial measures:

Compel the return of the equivalent value of the infringing items that have been consumed, disposed of, or destroyed contrary to the provisions of the law for violations stipulated in this Article.

Article 17. Exporting, importing, temporarily importing for re-exporting, transiting, or transferring goods falsely claiming Vietnamese origin

1. Exporting, importing, temporarily importing for re-exporting, transiting, or transferring goods falsely claiming Vietnamese origin shall be subject to the following penalties:

a) A fine of VND 10,000,000 to VND 20,000,000 where the value of the infringing items is under VND 30,000,000;

b) A fine of VND 20,000,000 to VND 30,000,000 where the value of the infringing items is from VND 30,000,000 to under VND 50,000,000;

c) A fine of VND 30,000,000 to VND 50,000,000 where the value of the infringing items is from VND 50,000,000 to under VND 70,000,000;

d) A fine of VND 50,000,000 to VND 70,000,000 where the value of the infringing items is from VND 70,000,000 to under VND 100,000,000;

đ) A fine of VND 70,000,000 to VND 100,000,000 where the value of the infringing items is VND 100,000,000 or more.

2. Additional forms of punishment:

Confiscate administrative infringing items for violations stipulated in this Article, except for infringing items subject to remedial measures provided for in point a, Clause 3 of this Article.

3. Measures to remedy consequences:

a) Compel the destruction of administrative infringing items which are goods, articles harmful to human health, livestock, crops, and the environment, and cultural products containing harmful content for violations stipulated in this Article;

b) Compel the return of the equivalent value of the infringing items that have been consumed, disposed of, or destroyed contrary to the provisions of the law for violations stipulated in this Article.

Article 18. Violations concerning export and import of goods under quota, license, conditions, standards, technical regulations

1. Exporting or importing goods that must be subject to quotas, export licenses, import licenses but without such quotas, export licenses, import licenses; exporting or importing goods that do not meet the conditions, standards, technical regulations; exporting or importing goods that require specialized inspection but without notification of the results of such specialized inspection as prescribed by law shall be punished as follows:

a) A fine of VND 2,000,000 to VND 5,000,000 in cases where the value of the contraband goods is less than VND 20,000,000;

b) A fine of VND 5,000,000 to VND 10,000,000 in cases where the value of the contraband goods is from VND 20,000,000 to less than VND 30,000,000;

c) A fine of VND 10,000,000 to VND 20,000,000 in cases where the value of the contraband goods is from VND 30,000,000 to less than VND 50,000,000;

d) A fine of VND 20,000,000 to VND 30,000,000 in cases where the value of the contraband goods is from VND 50,000,000 to less than VND 100,000,000;

đ) A fine of VND 30,000,000 to VND 50,000,000 in cases where the value of the contraband goods is VND 100,000,000 or more but not subject to criminal prosecution;

2. A fine equal to twice the amount of the fine prescribed in Clause 1 of this Article in cases where the declaration of customs documents is submitted later than thirty days from the date when the goods arrive at the border gate;

3. Apply remedial measures:

a) Order the removal of the contraband goods out of the territory of the Socialist Republic of Vietnam or re-exportation within thirty days from the date of receipt of the decision on administrative punishment for the violation stipulated in this Article; except for exported goods and imported goods which have been granted permission by competent authorities within the time limit specified herein;

b) Compel the return of the equivalent value of the infringing items that have been consumed, disposed of, or destroyed contrary to the provisions of the law for violations stipulated in this Article.

Article 19. Violations concerning export and import of goods listed in the directory of designated traders for export and import

1. A fine of VND 30,000,000 to VND 50,000,000 for the act of exporting or importing goods listed in the directory of designated traders for export and import without a designation document issued by the competent authority as prescribed.

2. Measures to address consequences:

a) Order the removal of the contraband goods out of the territory of the Socialist Republic of Vietnam or re-exportation within thirty days from the date of receipt of the decision on administrative punishment for the violation stipulated in this Article if the contraband goods are imported goods; except for cases where the goods have been granted a designation document for importation by the competent authority within the time limit specified herein;

b) Compel the return of the equivalent value of the infringing items that have been consumed, disposed of, or destroyed contrary to the provisions of the law for violations stipulated in this Article.

Article 20. Violations concerning temporary import, re-export, temporary export, re-import of goods

1. A fine of VND 10,000,000 to VND 20,000,000 for one of the following violations:

a) Temporary import and re-export of goods (excluding goods for temporary import and re-export business) that require a temporary import and re-export permit but without such permit;

b) Temporary export and re-import of goods that require a temporary export and re-import permit but without such permit, except as provided in point b, Clause 2 of this Article.

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

a) Temporary import and re-export (excluding goods for temporary import and re-export business) of goods prohibited from import, prohibited from export, temporarily suspended from import, or temporarily suspended from export;

b) Temporary export and re-import of goods prohibited from export, prohibited from import, temporarily suspended from export, or temporarily suspended from import without a temporary export and re-import permit.

3. A fine of VND 40,000,000 to VND 50,000,000 for the act of engaging in temporary import and re-export business of goods listed in the directory of temporary import and re-export with conditions but without meeting such conditions.

4. A fine of VND 50,000,000 to VND 60,000,000 for the act of engaging in temporary import and re-export business of goods that require a permit but without such permit, except as provided in Clause 5 of this Article.

5. A fine of VND 60,000,000 to VND 80,000,000 for the act of violating the provisions of Clause 4 of this Article where the contraband goods are goods prohibited from export, prohibited from import, temporarily suspended from export, temporarily suspended from import, goods not permitted to circulate or use in Vietnam.

6. A fine of VND 80,000,000 to VND 100,000,000 for the act of engaging in temporary import and re-export business of goods listed in the directory of prohibited temporary import and re-export or temporarily suspended from temporary import and re-export.

7. Additional forms of administrative sanction:

Confiscate the contraband goods for violations stipulated in Clauses 2, 3, and 5 of this Article, except for contraband goods subject to remedial measures prescribed in points b and c, Clause 8 of this Article.

8. Measures to rectify consequences shall be applied:

a) Order the removal of the contraband goods out of the territory of the Socialist Republic of Vietnam or re-exportation at the port of entry of the contraband goods within the period of enforcement of the decision on administrative punishment for the violation stipulated in point a, Clause 1, Clause 4, and Clause 6 of this Article;

b) Order the removal of the contraband goods out of the territory of the Socialist Republic of Vietnam or re-exportation at the port of entry of the contraband goods that are harmful to human health, animals, plants, and the environment within the period of enforcement of the decision on administrative punishment for the violation stipulated in Clauses 2, 3, and 5 of this Article;

c) Order the destruction of contraband goods that are harmful cultural products; cultural products banned from circulation or distribution or have been decided to suspend distribution or circulation; publications banned from circulation or distribution in Vietnam for the violation stipulated in this Article;

d) Order the return of the equivalent value of the contraband goods that have been consumed, disposed of, or destroyed in violation of the law for the violation stipulated in this Article.

Article 21. Violations concerning transit and transshipment of goods

1. A fine of from VND 10,000,000 to VND 30,000,000 shall be imposed on the act of transshipping goods that require a permit but do not have such a permit from the competent authority, except for cases provided for in Clause 2 of this Article.

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

a) Transiting goods that require a permit but do not have such a permit;

b) Transshipping goods listed in the prohibited export/import list, temporarily suspended from export/import, or goods not yet permitted for circulation and use in Vietnam without a permit as prescribed.

3. A fine of from VND 60,000,000 to VND 80,000,000 shall be imposed on the act of transshipping goods listed in the prohibited transshipment trade list or temporarily suspended from transshipment trade.

4. Additional forms of administrative punishment:

Seizure of the administrative violation objects shall apply to violations stipulated in Clauses 2 and 3 of this Article, except for the administrative violation objects subject to measures to remedy consequences as prescribed in Points b and c of Clause 5 of this Article.

5. Measures to remedy consequences:

a) Order the removal from the territory of the Socialist Republic of Vietnam or re-export at the import border gate the administrative violation objects within the time limit for enforcement of the penalty decision for violations stipulated in Clause 1 of this Article, except for the administrative violation objects subject to measures to remedy consequences as prescribed in Point c of Clause 5 of this Article;

b) Order the removal from the territory of the Socialist Republic of Vietnam or re-export at the import border gate the administrative violation objects which are goods, items harmful to human health, animals, plants, and the environment within the time limit for enforcement of the penalty decision for violations stipulated in Clauses 2 and 3 of this Article;

c) Order the destruction of administrative violation objects which are cultural products with harmful content; cultural products prohibited from dissemination or circulation or already decided to suspend dissemination or circulation; publications prohibited from dissemination or circulation in Vietnam for violations stipulated in this Article;

d) Order the return of the equivalent value of the contraband goods that have been consumed, disposed of, or destroyed in violation of the law for the violation stipulated in this Article.

Article 22. Violations concerning labeling of imported goods

1. A fine of from VND 1,000,000 to VND 3,000,000 shall be imposed on the act of importing goods with original labels but the contents on the labels cannot be read according to the law on labeling, and the importer cannot rectify the situation.

2. Importing goods with labels containing incorrect mandatory information according to the law on labeling for imported goods (except for counterfeit goods or goods falsely claiming Vietnamese origin) shall be penalized as follows:

a) A fine of from VND 500,000 to VND 1,000,000 in case the value of the violating goods is under VND 5,000,000;

b) A fine of from VND 1,000,000 to VND 3,000,000 in case the value of the violating goods is from VND 5,000,000 to under VND 10,000,000;

c) A fine of from VND 3,000,000 to VND 7,000,000 in case the value of the violating goods is from VND 10,000,000 to under VND 20,000,000;

d) A fine of from VND 7,000,000 to VND 10,000,000 in case the value of the violating goods is from VND 20,000,000 to under VND 30,000,000;

đ) A fine of from VND 10,000,000 to VND 15,000,000 in case the value of the violating goods is from VND 30,000,000 to under VND 50,000,000;

e) A fine of from VND 15,000,000 to VND 20,000,000 in case the value of the violating goods is from VND 50,000,000 to under VND 70,000,000;

g) A fine of from VND 20,000,000 to VND 25,000,000 in case the value of the violating goods is from VND 70,000,000 to under VND 100,000,000;

h) A fine of from VND 25,000,000 to VND 30,000,000 in case the value of the violating goods is VND 100,000,000 or more.

3. Importing goods that require original labels but do not have such labels shall be penalized as follows:

a) A fine of from VND 1,000,000 to VND 3,000,000 in case the value of the violating goods is up to under VND 5,000,000;

b) A fine of from VND 3,000,000 to VND 5,000,000 in case the value of the violating goods is from VND 5,000,000 to under VND 10,000,000;

c) A fine of from VND 5,000,000 to VND 10,000,000 in case the value of the violating goods is from VND 10,000,000 to under VND 20,000,000;

d) A fine of from VND 10,000,000 to VND 15,000,000 in case the value of the violating goods is from VND 20,000,000 to under VND 30,000,000;

đ) A fine of from VND 15,000,000 to VND 25,000,000 in case the value of the violating goods is from VND 30,000,000 to under VND 50,000,000;

e) A fine of from VND 25,000,000 to VND 35,000,000 in case the value of the violating goods is from VND 50,000,000 to under VND 70,000,000;

g) A fine of from VND 35,000,000 to VND 50,000,000 in case the value of the violating goods is from VND 70,000,000 to under VND 100,000,000;

h) A fine of from VND 50,000,000 to VND 60,000,000 in case the value of the violating goods is VND 100,000,000 or more.

4. Measures to address consequences:

a) Order the removal from the territory of the Socialist Republic of Vietnam or re-export the administrative violation objects stipulated in this Article within the time limit for enforcement of the penalty decision.

b) Compel the return of the equivalent value of the infringing items that have been consumed, disposed of, or destroyed contrary to the provisions of the law for violations stipulated in this Article.

Article 23. Violations concerning the management of bonded warehouses, duty-free warehouses, cargo consolidation points, and duty-free shops

1. A fine of from one million to two million Vietnamese dong for one of the following violations:

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

b) Performing reinforcement, repackaging, packaging services; consolidating goods, classifying goods grades, maintaining goods, and taking samples of goods in bonded warehouses without notifying the customs authority to monitor and supervise;

c) Transferring ownership of goods stored in bonded warehouses without notifying the customs authority to manage and monitor;

d) Not removing goods, raw materials, supplies from bonded warehouses, duty-free warehouses, cargo consolidation points, duty-free shops, and enterprises' duty-free sales warehouses beyond the prescribed storage period.

2. A fine of 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 written approval of the competent authority of the customs office managing the bonded warehouse;

b) Expanding, reducing, or moving the location of duty-free shops, bonded warehouses, non-extended warehouses, cargo consolidation points, customs procedures locations, assembly points, inspection, and supervision locations without the permission of the customs authority;

c) Performing unauthorized services in bonded warehouses, cargo consolidation points;

d) Failing to report on bonded warehouses, duty-free warehouses, cargo consolidation points as required by the prescribed deadlines.

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

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

b) Smuggling goods stored in bonded warehouses;

c) Destroying goods stored in bonded warehouses, duty-free warehouses in violation of the law;

4. Additional forms of administrative punishment:

a) Seizing the administrative violation objects for the violation stipulated in point b, Clause 3 of this Article;

b) Seizing the administrative violation objects for the violation stipulated in point a, Clause 3 of this Article when the objects are prohibited export/import goods, temporarily suspended export/import goods; except in cases where the administrative violation objects are subject to remedial measures stipulated in points b, c, Clause 5 of this Article;

5. Measures to remedy consequences:

a) Compelling the return of the value of the objects that have been consumed, smuggled, destroyed in violation of the law for the violation stipulated in point b, Clause 3 of this Article;

b) Compelling the removal of the administrative violation objects out of the territory of the Socialist Republic of Vietnam within the enforcement period of the penalty decision for the violation stipulated in point a, Clause 3 of this Article, except for administrative violation objects subject to remedial measures stipulated in point c, Clause 5 of this Article;

c) Compelling the destruction of administrative violation objects that are harmful cultural products; cultural products prohibited from circulation or already decided to suspend circulation; publications prohibited from circulation in Vietnam for the violation stipulated in point a, Clause 3 of this Article;

d) Compelling the removal of the illegal elements on the labels of goods before removing the administrative violation objects out of the territory of the Socialist Republic of Vietnam for the violation stipulated in point a, Clause 3 of this Article in cases where the goods are counterfeit Vietnamese origin.

Article 24. Violation of regulations on management of export and import goods at ports, warehouses, yards, customs clearance locations, assembly points, customs inspection and supervision areas (excluding bonded warehouses, duty-free warehouses)

1. A fine of VND 1,000,000 to VND 3,000,000 shall be imposed for any of the following acts:

a) Failure to report within the prescribed time the situation of goods remaining at ports, warehouses, and yards within the customs territory;

b) Failure to arrange goods in the port, warehouse, or yard area according to the requirements for supervision and management by the customs authority.

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

a) Failure to fully implement the management system, statistics, retention of documents, records, and data on goods entering and leaving the port, warehouse, or yard area as required by law and providing them to the customs authority upon request;

b) Failure to provide information and cooperate with the customs authority in monitoring, inspecting, and supervising the entry, exit, and storage of goods in the port, warehouse, or yard area, customs clearance location, assembly point, inspection, and supervision area.

3. A fine of VND 40,000,000 to VND 60,000,000 shall be imposed for allowing goods to leave the port, warehouse, or yard area before receiving information that the goods meet the conditions to pass through the supervision area or after receiving information to temporarily stop passing goods through the customs supervision area.

Article 25. Violation of regulations related to enforcement of administrative decisions

1. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed for failure to transfer funds from individuals or organizations subject to compulsory enforcement of administrative penalty decisions in the customs field by authorized persons, except in cases provided for in Clause 2 of this Article.

2. A fine corresponding to the amount of money not transferred into the state budget account shall be imposed on commercial banks that fail to fulfill their responsibility to transfer funds from the taxpayer's account into the state budget account for the outstanding tax debt of the taxpayer as requested by the tax administration agency, except when the taxpayer's accounts have no balance or all balances have been transferred into the state budget account but still do not cover the outstanding tax debt of the taxpayer.

3. A fine of VND 1,000,000 to VND 5,000,000 shall be imposed for intentionally failing to comply with an administrative enforcement decision by deducting part of the salary or income of the individual subject to enforcement according to the administrative enforcement decision of the customs authority.

4. A fine of VND 5,000,000 to VND 10,000,000 for one of the following acts:

a) Failure to provide or provide inaccurate information, documents, materials, transaction contents through the taxpayer's account opened at financial institutions related to exported and imported goods, means of transport exiting and entering the country when requested by the customs authority in accordance with the law;

b) Colluding or shielding taxpayers from paying taxes, failing to comply with administrative enforcement decisions in the customs field.

Article 26. Application of measures to prevent administrative violations and ensure administrative penalties

2. In a consignment containing goods that are evidence of administrative violations and goods that are not evidence of administrative violations, only the goods that are evidence of administrative violations may be temporarily detained.

3. For cash foreign currency and Vietnamese dong of individuals exiting or entering the country using passports or other documents issued by competent authorities in Vietnam or abroad that can serve as substitutes for passports, border passes, or identity cards, only the excess amount of foreign currency and Vietnamese dong in cash exceeding the amount that does not need to be declared under customs regulations shall be temporarily detained.

Article 27. Competence to draw up administrative violation records

1. Persons authorized to impose penalties as stipulated in Articles 28, 29, 30, and 31 of this Decree when performing official duties.

2. Members of the People's Army forces and civil servants belonging to agencies stipulated in Articles 28, 29, 30, and 31 of this Decree when performing official duties or tasks.

3. In cases of administrative violations in the customs domain occurring on aircraft, ships, or trains, the aircraft commander, ship captain, or train conductor shall be responsible for organizing the drawing up of administrative violation records and immediately transferring them to persons authorized to impose administrative penalties as stipulated in Articles 28, 29, 30, 31, and 32 of this Decree upon the arrival of the aircraft, ship, or train at the airport, port, or railway station.

Article 28. Competence to impose penalties of Chairpersons of People's Committees at all levels

1. The Chairman of the People's Committee of a district-level city has the right:

a) To issue warnings;

b) Imposing fines up to VND 50,000,000 for individuals and up to VND 100,000,000 for organizations;

d) Applying measures to remedy consequences as stipulated in points a, b, c, d, đ, e, and i of Clause 5, Article 5 of this Decree.

2. The Chairman of the People's Committee of a provincial-level city has the right:

a) To issue warnings;

b) Imposing fines up to the maximum level prescribed in this Decree;

c) Confiscating contraband items;

d) Applying measures to remedy consequences as stipulated in points a, b, c, d, đ, e, and i of Clause 5, Article 5 of this Decree.

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

a) To issue warnings;

b) Imposing fines up to VND 500,000 for individuals and up to VND 1,000,000 for organizations.

2. Team Leaders of Customs Branches, Team Leaders of Post-Clearance Inspection Branches have the authority:

a) To issue warnings;

b) Imposing fines up to VND 5,000,000 for individuals and up to VND 10,000,000 for organizations.

3. Heads of Customs Branches, Heads of Post-Clearance Inspection Branches, Team Leaders of Control Teams under Provincial, Interprovincial, and Central City Customs Departments, Team Leaders of Anti-Smuggling Control Teams, Sea Control Squadron Leaders, and Intellectual Property Protection Team Leaders under the Anti-Smuggling Investigation Department of the General Customs Department have the authority:

a) To issue warnings;

b) Imposing fines up to VND 25,000,000 for individuals and up to VND 50,000,000 for organizations;

c) Confiscating contraband items with a value not exceeding the fine amount specified in point b of this clause;

d) Apply remedial measures as prescribed in this Decree.

4. Heads of the Anti-Smuggling Investigation Department, Heads of Post-Clearance Inspection Departments under the General Customs Department, Heads of Provincial, Interprovincial, and Central City Customs Departments have the authority:

a) To issue warnings;

b) Imposing fines up to VND 50,000,000 for individuals and up to VND 100,000,000 for organizations;

c) Confiscating contraband items with a value not exceeding the fine amount specified in point b of this clause;

d) 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) Imposing fines up to the maximum level corresponding to the relevant field as prescribed in Article 24 of the Law on Handling Administrative Violations 2012;

c) Confiscating contraband items;

d) Apply remedial measures as prescribed in this Decree.

6. Heads of Customs Branches, Heads of Provincial, Interprovincial, and Central City Customs Departments, Heads of the Anti-Smuggling Investigation Department, Heads of Post-Clearance Inspection Departments, and Heads of the General Customs Department have the authority to impose penalties for violations of tax laws with the maximum fine levels as stipulated in points b, c, and d of Clause 2, Article 138 of the Tax Administration Law 2019.

Article 30. Competence to impose penalties of the Border Guard Force

1. Border Guard soldiers performing official duties have the authority to issue warnings.

a) To issue warnings;

b) To impose fines up to 2,500,000 dong on individuals; to impose fines up to 5,000,000 dong on organizations.

a) To issue warnings;

b) To impose fines up to 20,000,000 dong on individuals; to impose fines up to 40,000,000 dong on organizations;

c) Confiscating contraband items with a value not exceeding the fine amount specified in point b of this clause;

d) To apply remedial measures prescribed in point d, Clause 5, Article 5 of this Decree.

a) To issue warnings;

d) Applying remedial measures as stipulated in Points d, e Clause 4 of this Decree."

c) Confiscating contraband items;

d) To apply remedial measures prescribed in points d and e, Clause 5, Article 5 of this Decree.

Article 31. Competence to impose penalties of the Maritime Police

1. Coast Guard officers performing their duties have the right to:

a) To issue warnings;

b) To impose fines up to 1,500,000 dong on individuals; to impose fines up to 3,000,000 dong on organizations.

2. The head of the Coast Guard business affairs team have the right to:

a) To issue warnings;

b) Imposing fines up to VND 5,000,000 for individuals and up to VND 10,000,000 for organizations.

3. The Head of the Maritime Police Operational Team, the Head of the Maritime Police Station have the right to:

a) To issue warnings;

b) To impose fines up to 10,000,000 dong on individuals; to impose fines up to 20,000,000 dong on organizations;

c) To apply remedial measures prescribed in point d, Clause 5, Article 5 of this Decree.

4. The maritime squadron commander have the right to:

a) To issue warnings;

b) To impose fines up to 20,000,000 dong on individuals; to impose fines up to 40,000,000 dong on organizations;

d) To apply remedial measures prescribed in points a and d, Clause 5, Article 5 of this Decree.

a) To issue warnings;

b) To impose fines up to 30,000,000 dong on individuals; to impose fines up to 60,000,000 dong on organizations;

c) Confiscating contraband items with a value not exceeding the fine amount specified in point b of this clause;

d) To apply remedial measures prescribed in points a and d, Clause 5, Article 5 of this Decree.

a) To issue warnings;

b) Imposing fines up to VND 50,000,000 for individuals and up to VND 100,000,000 for organizations;

c) Confiscating contraband items with a value not exceeding the fine amount specified in point b of this clause;

d) To apply remedial measures prescribed in points a and d, Clause 5, Article 5 of this Decree.

7. The commander of the Vietnam Coast Guard have the right to:

a) To issue warnings;

d) Applying remedial measures as stipulated in Points d, e Clause 4 of this Decree."

c) Confiscating contraband items;

d) To apply remedial measures prescribed in points a and d, Clause 5, Article 5 of this Decree.

Article 32. Principles for Determining and Dividing Competence to Impose Administrative Penalties and Apply Remedial Measures

1. The competence to impose administrative penalties of those persons specified in this Decree applies to a specific act of administrative violation.

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

3. In cases where an administrative violation falls within the competence to impose penalties of multiple persons, the administrative penalty shall be imposed by the first person to handle the case.

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

In cases where the competence to impose penalties exceeds that of the Director of the Customs Department, the Director of the Customs Department must transfer the case to the Chairman of the People's Committee at the provincial level where the violation occurred to issue a decision on the penalty.

In cases where the competence to impose penalties exceeds that of the Director of the Anti-Smuggling Investigation Department or the Director of the Post-Clearance Inspection Department, these individuals must transfer the case to the General Director of the Customs Department to issue a decision on the penalty.

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

5. All acts of violation of customs laws occurring within the customs jurisdiction area shall be penalized by the customs department responsible for managing that area according to the competence prescribed in this Decree; if discovered by the Anti-Smuggling Investigation Department or the Post-Clearance Inspection Department, they shall implement penalties according to their competence.

a) Customs officers performing official duties have the authority to impose fines on acts of administrative violations prescribed in Clause 1, Article 7; Point a, Clause 6, Article 8; Point a, Clause 2, Article 22 of this Decree;

d) The Directors of the Anti-Smuggling Investigation Department, the Post-Clearance Inspection Department under the General Department of Customs, the Directors of the Provincial Customs Departments, inter-provincial, and centrally-administered city departments have the authority to impose fines, supplementary penalties, and apply remedial measures for acts of administrative violations prescribed in Articles 7, 8, 10, 11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24; Clauses 1, 3, 4 of Article 25 of this Decree;

đ) The General Director of the General Department of Customs has the authority to impose fines, supplementary penalties, and apply remedial measures for acts of administrative violations prescribed in Articles 7, 8, 10, 11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24; Clauses 1, 3, 4 of Article 25 of this Decree;

e) The Heads of Customs Branches, the Directors of Provincial Customs Departments, inter-provincial, and centrally-administered city departments, the Directors of the Anti-Smuggling Investigation Department, the Post-Clearance Inspection Department, and the General Director of the General Department of Customs have the authority to impose fines and apply remedial measures for acts of violations of tax laws prescribed in Articles 9, 14; Clause 2, Article 25 of this Decree.

7. Authority to impose penalties of the Chairman of the People's Committee at the district level

The Chairman of the People's Committee at the district level has the authority to impose fines, supplementary penalties, and apply measures to remedy consequences as prescribed in Clause 1 of Article 28 of this Decree within the management area of their locality for administrative violations stipulated in Articles 7, 8, 10, 11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24 of this Decree.

8. Authority to impose penalties of the Chairman of the People's Committee at the provincial level

The Chairman of the People's Committee at the provincial level has the authority to impose fines, supplementary penalties, and apply measures to remedy consequences as prescribed in Clause 2 of Article 28 of this Decree for administrative violations stipulated in this Decree within the management area of their locality, except for violations stipulated in Articles 9, 14, 25 of this Decree.

a) The Station Commander, the Team Leader of the Border Guard soldiers on duty has the authority to impose penalties for violations stipulated in Clause 1 of Article 13 of this Decree;

b) The Battalion Commander of the Border Guard Battalion, the Squadron Commander of the Border Guard Squadron, the Commander of the Border Guard Command at the Port have the authority to impose penalties for violations stipulated in Clause 1, Point a, b of Clause 2, Clause 7, Point d of Clause 8 of Article 13 of this Decree;

c) The Commander of the Provincial Border Guard, the Squadron Commander of the Border Guard Squadron directly under the Border Guard Command have the authority to impose penalties for administrative violations stipulated in Clause 1, Point a, b of Clause 2, Clause 3, Clause 4, Points a, b, c of Clause 5, Clause 6, Clause 7, Point a, d of Clause 8 of Article 13 of this Decree.

10. At sea areas without customs organizations, the Vietnam Coast Guard stationed at that location has the authority to impose fines, supplementary penalties, and apply measures to remedy consequences as prescribed in Article 31 of this Decree for administrative violations in the customs sector stipulated in Article 13 of this Decree, specifically as follows:

a) The Coast Guard Officer on duty has the authority to impose penalties for violations stipulated in Clause 1 of Article 13 of this Decree;

b) The Team Leader of the Coast Guard Operations Team has the authority to impose penalties for violations stipulated in Clause 1 of Article 13 of this Decree;

c) The Team Leader of the Coast Guard Operations Team, the Station Commander of the Coast Guard Station have the authority to impose penalties for violations stipulated in Clause 1, Point a, b of Clause 2, Point d of Clause 8 of Article 13 of this Decree;

d) The Squadron Commander of the Coast Guard Squadron has the authority to impose penalties for violations stipulated in Clauses 1, 2, 3, 4, 7, Point d of Clause 8 of Article 13 of this Decree;

2. If within thirty days from the expiration date of the deadline for implementing the administrative violation penalty decision, the measures to mitigate the consequences specified in points a and b of Clause 5, Article 5 of this Decree have not been implemented as recorded in the penalty decision, then the authorized person as stipulated in Article 28; Clauses 3, 4, 5 of Article 29; Clauses 3, 4 of Article 30; Clauses 3, 4, 5, 6, 7 of Article 31 of this Decree shall apply measures to mitigate the consequences by compulsorily destroying contraband items that are goods, products harmful to human health, animals, crops, and the environment, and culturally harmful materials; and confiscate other types of contraband items.

1. Subjects eligible for exemption and reduction of administrative violation fines:

a) Organizations and individuals who are fined for violating tax management regulations concerning exported and imported goods shall be exempted from fines according to the laws on tax management;

b) Individuals who are administratively penalized for other violations in the customs sector shall be exempted or reduced in fines according to the provisions of Article 77 of the Law on Handling Administrative Violations 2012.

2. The application dossier for exemption of administrative violation fines for organizations and individuals as stipulated in point a, Clause 1 of this Article includes:

a) A request for exemption of fines, clearly stating: Reasons for requesting exemption of fines; value of property and goods damaged due to natural disasters, fires, disasters, unexpected accidents, epidemics, medical expenses, serious illnesses, or other force majeure cases; amount of fine and late payment fees (if any) requested to be exempted; number, code, date, and issuer of the administrative violation penalty decision for which exemption of fines is requested;

b) In cases where damage to property or medical expenses are compensated by insurance companies (if any), a certificate of compensation for damage and payment of medical expenses issued by the insurance company must be attached (if any);

c) A document from one of the following agencies or organizations: Police station, People's Committee of commune, ward, town; Management Board of Industrial Zones, Export Processing Zones, Economic Zones where the force majeure event occurred; Fire Prevention and Fighting Police confirming that the taxpayer suffered losses due to natural disasters, disasters, epidemics, fires, unexpected accidents, or other force majeure cases as prescribed by the Government, and the time and place of occurrence of the force majeure event, except when there is a declaration of natural disaster, disaster, epidemic situation by the competent authority.

3. The procedure for exempting administrative violation fines for organizations and individuals as stipulated in point a, Clause 1 of this Article shall be carried out as follows:

a) Organizations and individuals submit the application dossier for exemption of fines for tax management violations concerning exported and imported goods to the person who issued the penalty decision;

b) Within three working days from receiving the complete dossier, the person who issued the penalty decision shall be responsible for establishing the dossier, checking information, verifying the accuracy and completeness of the dossier, and sending it to the immediate superior;

If the dossier is incomplete, the person who issued the penalty decision shall be responsible for notifying the organization or individual to supplement the dossier in accordance with the regulations;

c) Within five working days from receiving the dossier, the immediate superior must review and decide, and notify the person who issued the penalty decision and the applicant of the decision; if they disagree with the exemption of fines, they must specify the reasons.

4. No exemption or reduction of administrative violation fines shall be granted for cases where the administrative violation penalty decision in the customs sector has been fully executed.

5. The procedure for exempting or reducing administrative violation fines for individuals as stipulated in point b, Clause 1 of this Article shall be carried out according to Article 77 of the Law on Handling Administrative Violations 2012.

Chapter III

IMPLEMENTING PROVISIONS

Article 35. Effective Date

1. This Decree takes effect from December 10, 2020.

2. From the date this Decree takes effect, Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government on handling administrative violations and enforcing administrative decisions in the customs sector, and Decree No. 45/2016/NĐ-CP dated May 26, 2016 amending and supplementing certain articles of Decree No. 127/2013/NĐ-CP of the Government shall cease to be effective.

3. During implementation, if related documents referred to in this Decree are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

Article 36. Transitional Provisions

1. For violations occurring before the effective date of this Decree but discovered or considered for a penalty decision after the Decree becomes effective, the provisions of this Decree shall apply if this Decree does not provide for legal responsibility or provides for lighter legal responsibility.

Article 37. Responsibility for Implementation

1. The Ministry of Finance shall be responsible for organizing the implementation of this Decree and coordinating with state agencies, political organizations, socio-political organizations, social organizations, and occupational associations to publicize, educate, mobilize the people to implement, and supervise the implementation of this Decree.

2. The Minister, Head of a ministerial-level agency, Head of a government agency, Chairman of the People's Committee of provinces and centrally-administered cities shall be responsible for implementing this Decree./.