Decree No. 138/2004/NĐ-CP on administrative penalties for violations in the customs sector

DECREE

Regulations on administrative penalties for violations in the customs sector

__________________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Customs Law dated June 29, 2001;

Based on the Administrative Violation Handling Ordinance dated July 2, 2002;

Considering the proposal of the Minister of Finance,

DECREE:

Chapter I

GENERAL PROVISIONS

Article 1. Scope and Applicability

This Decree stipulates the imposition of administrative penalties on individuals, agencies, organizations (hereinafter referred to collectively as individuals, organizations) who intentionally or negligently violate state management regulations in the customs sector that do not constitute criminal offenses and which must be subject to administrative penalties under this Decree.

Administrative violations in the customs sector include:

1. Violations of customs procedures regulations;

2. Violations of customs inspection, supervision, and control regulations;

3. Violations of export, import, transit goods, baggage, foreign exchange, gold, Vietnamese currency, precious metals, gemstones, antiques, cultural products, postal items, items on outbound, inbound, and transiting conveyances, and other assets (hereinafter referred to collectively as goods); violations of outbound, inbound, and transiting conveyance regulations.

Article 2. Principles of administrative penalty enforcement in the customs sector

The principles of administrative penalty enforcement in the customs sector shall be implemented according to Article 3 of the Administrative Violation Handling Ordinance.

Article 3. Aggravating and mitigating circumstances

1. Mitigating circumstances include:

a) Mitigating circumstances prescribed in Article 8 of the Administrative Violation Handling Ordinance;

b) First-time violation in the customs sector;

c) The value of the evidence of violation is less than the minimum fine amount within the fine range for the violation.

2. Aggravating circumstances include those prescribed in Article 9 of the Administrative Violation Handling Ordinance.

Article 4. Forms of administrative penalties in the customs sector and measures to remedy consequences

1. For each administrative violation, the violator must bear one of the following main forms of punishment:

a) Warning;

b) Fine.

The maximum fine amount in the customs sector is 70,000,000 VND.

The specific fine amount for a single administrative violation is the midpoint of the fine range prescribed for that violation. In cases with mitigating circumstances, the fine amount may be reduced but not lower than the minimum fine amount within the range. In cases with aggravating circumstances, the fine amount may be increased but not exceed the maximum fine amount within the range.

2. Depending on the nature and degree of the violation, the violator may also be subject to one or more of the following supplementary forms of administrative sanctions:

a) Revocation of the right to use licenses, professional certificates;

b) Confiscation of objects and means used to commit administrative violations.

3. In addition to the forms of punishment prescribed in Clauses 1 and 2 of this Article, violators may also be subject to one or more of the following remedial measures:

a) Compelling the destruction of harmful cultural products, goods harmful to human health, animals, and plants;

b) Compelling the removal from Vietnam's territory or re-exporting of violating goods and conveyances;

c) Compelling the return of the equivalent monetary value of violating goods and conveyances that have been consumed, dispersed, or destroyed contrary to the law.

4. For violations not subject to supplementary punishment in the form of confiscation of goods and remedial measures, the goods and conveyances involved in the violation may be cleared through customs according to the provisions of the law if the violator has paid the fine as prescribed or if a credit institution or another organization permitted to conduct certain banking activities provides a guarantee for the amount due to implement the penalty decision.

Article 5. Responsibilities for coordinating administrative penalty enforcement in the customs sector

To ensure that administrative penalty enforcement in the customs sector is carried out promptly, fairly, and thoroughly according to the law, individuals and organizations related to the matter have the responsibility to provide full and timely information and documents related to exported, imported, and transited goods, and outbound, inbound, and transiting conveyances when requested by customs authorities.

Article 6. Statute of limitations for penalties

1. The statute of limitations for administrative penalties in the customs sector is two years, counted from the date the administrative violation was committed. If the deadline has passed, no penalty will be imposed, but remedial measures prescribed in Clause 3 of Article 4 of this Decree will still be applied.

2. For individuals who have been indicted, prosecuted, or had a trial decision made against them under criminal procedure, but subsequently received a decision to terminate the investigation or close the case, and whose actions indicate administrative violations in the customs sector, they will be subject to administrative penalties according to this Decree; in such cases, the statute of limitations for administrative penalties is three months, counted from the date the authority responsible for imposing penalties receives the decision to terminate the investigation or close the case and the case file.

3. Within the timeframes specified in Clauses 1 and 2 of this Article, if individuals or organizations commit further administrative violations in the customs sector or deliberately evade or obstruct the penalty process, the statute of limitations for administrative penalties specified in Clauses 1 and 2 of this Article will not apply. In such cases, the statute of limitations for administrative penalties will be recalculated from the date of the new administrative violation or the date the evasive or obstructive behavior ceases.

Article 7. Cases where administrative penalties will not be imposed

Administrative penalties will not be imposed in the following cases:

1. Cases prescribed in Clause 6 of Article 3 of the Administrative Violation Handling Ordinance, and Article 4 of Decree No. 134/2003/NĐ-CP dated November 14, 2003, detailing the implementation of certain provisions of the 2002 Administrative Violation Handling Ordinance.

2. Goods and conveyances brought into Vietnam due to fire, natural disasters, enemy attacks, unexpected events, and urgent situations requiring declaration according to the law; these goods and conveyances must be removed from Vietnam once the aforementioned factors are resolved.

3. Mistakes in the process of exporting or importing goods, but the sender or their authorized representative or recipient has reported it in writing to the customs authority before the actual inspection of the goods, and the Customs Sub-Department Head has accepted it. This provision does not apply to cases involving the export or import of narcotics, weapons, or subversive materials.

4. Amend, supplement, or replace the customs declaration in accordance with the provisions set forth in Clause 2, Article 22 of the Customs Law.

5. Export or import goods not in accordance with the customs declaration but the declared tax amount is equal to or greater than the tax payable without the intention to evade other legal regulations on export and import.

6. Export or import goods not in accordance with the quantity or weight declared in Clause 3, Article 15, Point a, Clause 3, Article 16, and Point a, Clause 1, Article 17 of this Decree, where the value of the goods exported or imported not in accordance with the customs declaration is less than 10,000,000 Vietnamese dong.

7. Export or import goods not in accordance with the quantity or weight declared in Clause 1, Article 11, and Clauses 1 and 2, Article 12 of this Decree, where the value of the goods exported or imported not in accordance with the customs declaration is less than 500,000 Vietnamese dong.

8. Violate the regulations on customs declaration for gold, foreign currency, and Vietnamese currency of persons exiting or entering the country, where the value of the contraband is less than 10,000,000 Vietnamese dong.

Chapter II

FORMS OF ADMINISTRATIVE PENALTIES FOR INDIVIDUALS AND ORGANIZATIONS VIOLATING CUSTOMS REGULATIONS

Article 8. Violation of the time limit for customs procedures

1. Warning or a fine from 50,000 Vietnamese dong to 300,000 Vietnamese dong for the act of processing customs procedures not within the prescribed time limit under the Customs Law.

2. A fine from 300,000 Vietnamese dong to 500,000 Vietnamese dong for one of the following violations:

a) Submitting documents outside the prescribed time limit that are allowed to be submitted late according to the law;

b) Temporarily importing, re-exporting, temporarily exporting, or re-importing goods or means of transport not within the time limit specified in the permit, customs declaration, or other documents as prescribed by law.

3. A fine from 500,000 Vietnamese dong to 2,000,000 Vietnamese dong for one of the following violations:

a) Not submitting documents required to be submitted within the time limit allowed to be submitted late according to the law;

b) Declaring changes in the purpose of using goods outside the prescribed time limit according to the law.

Article 9. Violation of customs supervision regulations

1. A fine from 200,000 Vietnamese dong to 1,000,000 Vietnamese dong for the act of failing to properly maintain the customs seal on warehouses, goods, or means of transport under customs inspection and supervision without a valid reason.

2. A fine from 500,000 Vietnamese dong to 2,000,000 Vietnamese dong for the act of moving means of transport or goods under customs supervision not in accordance with the regulations.

3. A fine from 10,000,000 Vietnamese dong to 15,000,000 Vietnamese dong for the act of arbitrarily changing the packaging, form, industrial design, origin, label, or mark of goods under customs supervision.

4. A fine from 15,000,000 Vietnamese dong to 20,000,000 Vietnamese dong and confiscation of the contraband for one of the following violations:

a) Arbitrarily changing the type, quantity, quality, or weight of goods under customs supervision;

b) Arbitrarily consuming goods under customs supervision.

5. Compel the payment of an amount equivalent to the value of the contraband consumed for the violation stipulated in Point b, Clause 4 of this Article.

Article 10. Violation of regulations on buying and exchanging goods by border residents

"Border resident" as defined in this Decree refers to individuals who have permanent residence registration or are permitted to reside long-term in border communes.

1. Warning or a fine from 50,000 Vietnamese dong to 200,000 Vietnamese dong for one of the following violations:

a) Bringing goods exceeding the legal limit across the border without declaring them to customs;

b) Bringing goods prohibited from exchange by the state across the border.

2. A fine from 200,000 Vietnamese dong to 1,000,000 Vietnamese dong for one of the following violations:

a) Violating the provisions of Point a, Clause 1 of this Article, where the value of the goods exceeding the quota exceeds 5,000,000 Vietnamese dong;

b) Bringing goods across the border through unauthorized checkpoints;

c) Sheltering, buying, selling, or transporting within the customs operation area goods of illegal import origin.

3. Individuals who are not border residents but take advantage of policies on buying and exchanging goods by border residents to illegally transport goods across the border, which does not constitute a crime, shall be punished as follows:

a) A fine from 3,000,000 Vietnamese dong to 5,000,000 Vietnamese dong for cases where the value of the contraband is less than 20,000,000 Vietnamese dong;

b) A fine from 5,000,000 Vietnamese dong to 15,000,000 Vietnamese dong for cases where the value of the contraband is 20,000,000 Vietnamese dong or more;

4. Confiscation of the contraband for the violations stipulated in Point b, Clause 1, Point c, Clause 2, and Clause 3 of this Article. If the contraband is harmful cultural products, goods harmful to human health, animals, or plants, it must be removed from Vietnam's territory or destroyed.

5. Violating the provisions of Point a, Clause 1, Points a and b, Clause 2 of this Article, and evading taxes, shall be punished according to the laws on taxation.

Article 11. Violation of regulations on exporting and importing goods under the gift category

1. Warning or a fine from 50,000 Vietnamese dong to 200,000 Vietnamese dong for the act of exporting or importing gifts not in accordance with the customs declaration.

2. A fine from 200,000 Vietnamese dong to 1,000,000 Vietnamese dong for the act of violating the provisions of Clause 1 of this Article, where the contraband belongs to the list of prohibited exports or imports or conditional exports or imports but lacks the necessary conditions for export or import.

3. Individuals or organizations violating the provisions of Clause 2 of this Article, in addition to being fined, shall also be compelled to remove imported goods from Vietnam's territory or not be allowed to export the goods exported in violation of the law; if the contraband is narcotics, weapons, explosives, auxiliary tools, subversive materials, or harmful cultural products, they shall be dealt with according to the law.

Article 12. Violation of regulations on exporting and importing goods by persons exiting or entering the country

1. Warning or a fine from 50,000 Vietnamese dong to 200,000 Vietnamese dong for the act of violating customs declaration regulations when exporting or importing luggage.

2. A fine from 200,000 Vietnamese dong to 500,000 Vietnamese dong for the act of violating customs declaration regulations when exporting or importing goods beyond the prescribed luggage quota.

3. A fine from 500,000 Vietnamese dong to 2,000,000 Vietnamese dong for one of the following violations:

a) Violating the provisions of Clause 2 of this Article, where the value of the contraband is 10,000,000 Vietnamese dong or more;

b) Violating the provisions of Clause 2 of this Article where the contraband goods fall under the category of prohibited export or import goods or conditional export or import goods but do not meet the conditions for export or import.

4. Violating the provisions of Point b, Clause 3 of this Article shall result in the non-export or non-import of the contraband goods or confiscation thereof if such goods are prohibited from export or import and have not been declared to customs.

5. Violating the provisions of Clause 2 and Point a, Clause 3 of this Article where there is an act of tax evasion shall be punished according to the laws on taxation.

Article 13. Violating the regulations on the export and import of movable assets

A warning or a fine of VND 100,000 to 500,000 shall be imposed for violating the regulations on declaring movable assets when exporting or importing them.

Article 14. Violating the regulations on customs control

1. A warning or a fine of VND 200,000 to 500,000 shall be imposed for one of the following violations:

a) Boarding or disembarking from a conveyance carrying exported or imported goods that is undergoing customs inspection without permission from the customs authority;

b) Failing to stop the conveyance at the designated location for exit, entry, or transit to complete customs procedures.

2. A fine of VND 1,000,000 to 3,000,000 shall be imposed for failing to comply with the regulations on customs management when bringing a vessel transporting exported or imported goods into Vietnam at a port other than the one specified.

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

a)擅自靠泊正在办理海关手续的出口或进口货物的船只；

b)未按照规定执行海关工作人员指令而移动运输工具；

c)未按照规定要求开箱检查货物；

d)将未按规定具备有效文件的出口或进口货物带入海关作业区；

e)在海关作业区内窝藏、买卖、运输非法进口货物，且违法物品价值低于20,000,000越南盾。

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

a) Unloading goods at a port other than the destination port listed on the bill of lading without a valid reason;

b) Controlling a conveyance for exit, entry, or transit along a route or through a border gate other than those specified;

c) Arbitrarily loading, unloading, transshipping, transferring, or switching cargo compartments of exported, imported, or transiting goods on a conveyance undergoing customs inspection or supervision.

5. A fine of VND 5,000,000 to 15,000,000 shall be imposed for one of the following violations:

a) In the customs operation area, concealing, selling, or transporting goods of illegal import origin, where the value of the contraband goods is 20,000,000 dong or more;

b) Disposing of, destroying, or discarding goods to evade customs inspection, supervision, or control.

6. A fine of VND 10,000,000 to 20,000,000 shall be imposed for swapping, disposing of contraband goods or means of transport that have been discovered and temporarily detained.

Confiscate the contraband goods for violations stipulated in Point đ, Clause 3, Clause 5, and Clause 6 of this Article.

For violations stipulated in Point b, Clause 5, and Clause 6 of this Article, where the contraband goods or means of transport are no longer available, the violator shall be ordered to pay an amount equal to the value of the contraband goods or means of transport.

Article 15. Violating the regulations on customs inspection

1. A fine of VND 1,000,000 to 4,000,000 shall be imposed for one of the following violations:

a) Failing to bring exported or imported goods to the designated location to complete customs procedures;

b) Failing to provide information, documents, or materials related to exported or imported goods or conveyances for exit or entry when requested by the customs authority according to the law;

c) Failing to comply with post-clearance inspection decisions without a valid reason;

d) Failing to retain customs files, ledgers, accounting documents related to exported or imported goods that have been cleared for a period required by law;

đ) Failing to present goods being held for post-clearance inspection upon request by the customs authority;

e) Failing to arrange personnel or means of transport to facilitate the actual inspection of goods or conveyances when requested by the customs authority without a valid reason.

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

a) Transferring or using goods eligible for preferential customs duties in violation of regulations;

b) Using goods entrusted for customs management without authorization;

c) Exporting or importing goods contrary to state regulations on humanitarian aid.

3. A fine of VND 5,000,000 to 10,000,000 shall be imposed for exporting or importing goods without declaration or incorrectly declaring the quantity, weight, quality, commodity code, value, or origin of the goods.

4. A fine of VND 10,000,000 to 15,000,000 shall be imposed for one of the following violations:

a) Exporting or importing goods contrary to the contents of the permit;

b) Violating the provisions of Clause 3 of this Article where the contraband goods have a value of 50,000,000 dong or more;

c) Altering the form, structure, or nature of goods to legitimize their export or import;

d) Swapping goods that have undergone customs inspection with goods that have not undergone customs inspection.

5. For violations stipulated in Point a, Clause 2, Clause 3, Points b and c, Clause 4 of this Article, where there is an act of tax evasion, punishment shall be imposed according to the laws on taxation.

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

a) Exporting or importing goods contrary to regulations on preferential treatment or exemption from customs duties;

b) Exporting or importing goods prohibited from export or import;

c) Bringing counterfeit origin goods into the territory of Vietnam; exporting counterfeit origin goods;

d) Bringing goods or conveyances into the territory of Vietnam without permission from the competent state agency as prescribed;

đ) Exporting or importing goods without a permit as prescribed;

e) Counterfeiting customs seals or documents in the customs file to export or import goods without constituting a criminal offense.

g) Failing to present the permit when the goods arrive at the customs checkpoint for imported goods that require a permit before signing the contract.

7. A fine of from VND 40,000,000 to VND 70,000,000 shall be imposed for any of the following violations:

a) Exporting or importing goods harmful to human health;

b) Exporting or importing goods causing environmental pollution or spreading diseases.

8. In addition to the fine, individuals or organizations violating administrative regulations shall also be subject to additional penalties or measures to rectify the consequences as follows:

a) Confiscation of goods if the violation pertains to point c, clause 2, point d, clause 4, clause 6 of this Article, except in cases where the goods must be removed from Vietnam's territory according to the provisions;

b) Revocation of the right to use permits or substitute documents for a period of from 30 days to 90 days for repeated offenses or multiple violations of the provisions set out in points a, c, clause 4, point g, clause 6 of this Article;

c) Compelling the removal of the goods from Vietnam's territory within 30 days from the date of receiving the penalty decision for violations stipulated in clause 3, points a, b, clause 4 of this Article, where the imported goods violate technical standards regulations;

d) Compelling removal from Vietnam's territory within 30 days from the date of receiving the penalty decision, or compelling the destruction of the goods or means of transportation involved in the violation for violations stipulated in clause 7 of this Article.

Article 16. Violations concerning bonded warehouses and duty-free warehouses

1. A fine of from VND 200,000 to VND 500,000 shall be imposed for any of the following violations:

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

b) Failing to remove goods from the bonded warehouse when the lease contract for the warehouse has expired;

c) Registering the import raw material ratio for duty-free treatment, submitting settlement documents for goods beyond the time limit prescribed by law.

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

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

b) Conducting services such as reinforcing packaging, sorting goods, sampling goods stored in the bonded warehouse without the supervision of customs officials;

c)擅自扩大、缩小或移动保税仓库的位置；

d)未按规定办理进出口、出库、入库货物的登记手续；

đ)未按规定报告仓库内货物状况和仓库运营情况；

e)违反保税仓库内货物结关的规定。

3. A fine of from VND 1,000,000 to VND 5,000,000 shall be imposed for any of the following violations:

a) Bringing goods into the bonded warehouse not in accordance with customs declaration or the lease contract for the bonded warehouse as prescribed by law;

b) Bringing goods into the duty-free warehouse not in accordance with the provisions of the law;

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

a) Bringing goods into the bonded warehouse from abroad that are not allowed to be stored in the bonded warehouse as prescribed;

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

c) Altering or defacing the establishment permit for the bonded warehouse;

d) Failing to complete customs procedures when bringing goods into or out of the bonded warehouse;

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

e) Destroying goods stored in the bonded warehouse or duty-free warehouse not in accordance with the provisions of the law.

5. In addition to being subject to monetary penalties, individuals or organizations in violation shall also be subject to additional penalties or measures to rectify the consequences as follows:

a) Confiscation of goods if the violation pertains to points d, đ, clause 4 of this Article;

If the goods involved in the violation stipulated in point đ, clause 4 of this Article no longer exist, then the violator shall be compelled to pay an amount equal to the value of the confiscated goods.

b) Compelling the removal of goods from Vietnam's territory within 30 days from the date of receiving the penalty decision, or compelling the destruction of the goods in violation for violations stipulated in point a, clause 3, point a, clause 4 of this Article. For goods bearing counterfeit trademarks or names, origins of Vietnam, the violator must eliminate the infringing marks before removing the goods from Vietnam's territory.

Article 17. Violations concerning customs management of goods processed overseas and imported goods for export production

1. A fine of from VND 1,000,000 to VND 5,000,000 shall be imposed for any of the following violations:

a) Exporting or importing goods without declaration or incorrectly declaring the quantity, weight, quality, commodity code, type, value, origin of the goods;

b) Using goods for purposes other than those registered with the customs authority without authorization;

c) Violating the regulations on the settlement of goods processed overseas and imported goods for export production;

d) Violating the regulations on sample retention, file and document retention;

đ) Violating other customs management regulations for goods processed overseas and imported goods for export production.

2. A fine of from VND 5,000,000 to VND 10,000,000 and confiscation of the goods in violation shall be imposed for the act of exporting or importing goods prohibited from export or import or requiring a permit under the law without a permit.

3. Violations concerning customs management of goods processed overseas and imported goods for export production, where there is an act of tax evasion, shall be punished according to the laws on taxation.

Article 18. Violations concerning customs management of export processing zones, enterprises in export processing zones, free trade zones, border economic zones, and other preferential customs areas

1. A fine of from VND 1,000,000 to VND 5,000,000 shall be imposed for violations concerning customs management of export processing zones, enterprises in export processing zones, free trade zones, border economic zones, and other preferential customs areas.

2. Where the violation pertains to clause 1 of this Article and involves acts of tax evasion, punishment shall be imposed according to the laws on taxation.

Article 19. Violations concerning customs declaration of foreign currency and gold carried by persons exiting or entering the country

1. When exiting the country:

a) A fine of from VND 500,000 to VND 3,000,000 shall be imposed for carrying undeclared foreign currency or gold in violation of customs declaration regulations, where the value of the goods in violation is equivalent to from VND 10,000,000 to less than VND 30,000,000.

b) A fine of VND 3,000,000 to VND 10,000,000 for the act of carrying foreign currency or gold in violation of customs declaration regulations where the value of the contraband is equivalent to VND 30,000,000 to VND 70,000,000;

c) A fine of VND 10,000,000 to VND 15,000,000 for the act of carrying foreign currency or gold in violation of customs declaration regulations where the value of the contraband is equivalent to VND 70,000,000 to less than VND 100,000,000;

d) A fine of VND 30,000,000 to VND 70,000,000 for the act of violating customs declaration regulations where the value of the contraband is VND 100,000,000 or more but not constituting a criminal offense;

2. Upon entry:

a) A fine of VND 500,000 to VND 2,000,000 for the act of carrying foreign currency or gold in violation of customs declaration regulations where the value of the contraband is equivalent to VND 10,000,000 to VND 50,000,000;

b) A fine of VND 2,000,000 to VND 5,000,000 for the act of carrying foreign currency or gold in violation of customs declaration regulations where the value of the contraband is equivalent to VND 50,000,000 to less than VND 100,000,000;

c) A fine of VND 5,000,000 to VND 10,000,000 for any of the following violations:

Falsely declaring foreign currency or gold with a value equivalent to VND 10,000,000 to less than VND 100,000,000.

Violating customs declaration regulations where the value of the contraband is VND 100,000,000 or more but not constituting a criminal offense.

d) A fine of VND 10,000,000 to VND 20,000,000 for the act of falsely declaring foreign currency or gold with a value of VND 100,000,000 or more.

3. Contraband shall be returned when the penalty decision has been implemented. The export and import of foreign currency and gold shall be carried out in accordance with the provisions of the law.

Article 20. Violation of customs declaration regulations concerning Vietnamese currency of persons exiting or entering the country

1. A warning or a fine of VND 200,000 to VND 1,000,000 for the act of carrying Vietnamese currency when exiting or entering the country in violation of customs declaration regulations where the value of the contraband is from VND 10,000,000 to VND 20,000,000.

2. A fine of VND 1,000,000 to VND 5,000,000 for the act of carrying Vietnamese currency when exiting or entering the country in violation of customs declaration regulations where the value of the contraband is from VND 20,000,000 to less than VND 100,000,000.

3. A fine of VND 5,000,000 to VND 20,000,000 for the act of violating customs declaration regulations where the value of the contraband is VND 100,000,000 or more but not constituting a criminal offense.

4. Contraband shall be returned when the penalty decision has been implemented. The export and import of Vietnamese currency shall be carried out in accordance with current laws.

Article 21. Insulting, threatening, or obstructing customs officers performing their duties

1. A fine of VND 500,000 to VND 1,000,000 for the act of insulting the dignity or obstructing customs officers performing their duties.

2. A fine of VND 1,000,000 to VND 3,000,000 for the act of threatening or using force against customs officers performing their duties without constituting a criminal offense.

Chapter III

AUTHORITY TO IMPOSE PENALTIES

Article 22. Competence to impose administrative penalties on customs violations

1. The Head of the Customs Enforcement Team under the Customs Branch has the authority:

a) To issue warnings;

b) Impose a fine up to 500,000 VND.

2. The Director of the Customs Branch, the Head of the Customs Control Team under the Provincial, Interprovincial, or Central City Customs Bureau (hereinafter referred to collectively as the Customs Bureau); the Head of the Anti-Smuggling Control Team and the Commander of the Maritime Control Squadron under the General Department of Customs' Anti-Smuggling Investigation Bureau have the authority:

a) To issue warnings;

b) Impose fines up to 10,000,000 VND;

c) To confiscate contraband items or means of transportation used in administrative violations up to a value of VND 20,000,000.

3. The Director of the Customs Bureau has the authority:

a) To issue warnings;

b) To impose fines up to VND 20,000,000;

c) Revoke the right to use licenses within their authority;

d) Confiscate objects and means used to commit administrative violations;

đ) To compel the removal of contraband items or means of transportation from Vietnam's territory or to compel the re-export of such items or means of transportation;

e) To compel the destruction of contraband items that are harmful cultural products or goods that are detrimental to human health, animals, or plants;

g) To compel the return of the equivalent monetary value of contraband items or means of transportation that have been consumed, dispersed, or illegally destroyed.

4. The Director of the Anti-Smuggling Investigation Bureau under the General Department of Customs has the authority:

a) To issue warnings;

b) To impose a fine of up to VND 70,000,000 for violations in the customs sector and a fine of up to VND 100,000,000 in the tax sector (except where other laws on taxes provide otherwise);

c) Revoke the right to use licenses within their authority;

d) Confiscate contraband and means of administrative violation;

đ) To compel the removal of goods, articles, or means of transportation from Vietnam's territory or to compel the re-export of such items;

e) To compel the destruction of contraband items that are harmful cultural products or goods that are detrimental to human health, animals, or plants;

g) To compel the return of the equivalent monetary value of contraband items or means of transportation that have been consumed, dispersed, or illegally destroyed.

5. For violations stipulated in related tax laws concerning exported or imported goods, the person authorized to impose penalties as provided in Clauses 2, 3, and 4 of this Article shall impose penalties in accordance with the provisions of the tax laws.

6. The Chairman of the People's Committee of provinces and centrally-administered cities has the authority to impose administrative penalties as provided in Article 30 of the Administrative Violations Handling Ordinance for violations stipulated in this Decree.

7. Border Guard Forces, Coast Guard have the authority to impose penalties as provided in Articles 32 and 33 of the Administrative Violations Handling Ordinance for administrative violations concerning customs as stipulated in Articles 10 and 14 of this Decree.

Article 23. Determination of Competence to Impose Penalties

1. The competence to impose penalties of those persons specified in Article 22 of this Decree applies to a single administrative violation. In cases of fines, the competence to impose penalties is determined based on the maximum amount of the fine prescribed for each type of violation.

2. In cases where a person commits multiple violations, the competence to impose penalties shall be determined according to the following principle:

If the amount of the fine, supplementary penalty measures, or remedial measures prescribed for each violation fall within the jurisdiction of the person imposing the penalty, then the competence to impose penalties remains with that person. If the amount of the fine, supplementary penalty measures, or remedial measures prescribed for one of these violations exceeds the jurisdiction of the person imposing the penalty, that person must transfer the entire case file to the person with the authority to impose penalties.

3. For acts with a maximum fine amount exceeding 20,000,000 VND, the Director of the General Department of Customs shall transfer the case file to the People's Committee of the province or centrally governed city where the administrative violation occurred or where the General Department of Customs is located if the administrative violation occurs in waters under its sovereignty, for the Chairman of the People's Committee of the province or centrally governed city to decide on the imposition of penalties.

4. All acts violating customs laws occurring on land, territorial seas, contiguous zones, continental shelves, or exclusive economic zones of the Socialist Republic of Vietnam within the jurisdiction of a customs office shall be subject to penalties by that customs office according to the authority stipulated in this Decree; in cases discovered by the Anti-Smuggling Investigation Unit, penalties shall be imposed according to their authority.

5. At national border areas where there is no customs organization, the Border Guard and Maritime Police stationed in those areas have the right to impose penalties according to Articles 32 and 33 of the Administrative Violation Handling Ordinance for administrative violations in the customs sector as specified in Articles 10 and 14 of this Decree.

Chapter IV

MEASURES TO PREVENT ADMINISTRATIVE VIOLATIONS AND ENSURE THE IMPOSITION OF PENALTIES FOR ADMINISTRATIVE VIOLATIONS

Article 24. Administrative Detention of Persons

1. Administrative detention of persons may only be applied in cases where it is necessary to immediately stop disorderly conduct within the customs operation area, causing injury to customs officials performing their duties, or to collect and verify important evidence for the issuance of administrative penalty decisions.

2. The duration of administrative detention of violators shall not exceed 12 hours from the time of commencement of detention. In exceptional circumstances, the duration may be extended but shall not exceed 24 hours. In remote mountainous or island regions, the duration may be extended further but shall not exceed 48 hours.

3. Every case of administrative detention must be decided by a written decision and a copy must be given to the person detained.

4. It is strictly prohibited to detain violators in temporary holding cells, criminal detention rooms, or places that do not ensure hygiene and safety for the detained person.

5. Upon request of the person detained, the person issuing the detention decision must inform their family members, workplace, or educational institution. If a minor is detained at night or detained for more than six hours, their parents or guardians must be informed.

Article 25. Authority to Administer Administrative Detention of Persons

The following individuals have the authority to issue administrative detention decisions:

Heads of Customs Branches, Heads of Control Teams under the General Department of Customs; Heads of Anti-Smuggling Control Teams and Maritime Control Squadron Leaders under the Anti-Smuggling Investigation Unit of the General Department of Customs.

In the absence of the aforementioned individuals, authorized deputies have the authority to issue administrative detention decisions.

Administrative detention must comply with the principles, procedures, and steps prescribed in Article 44 of the Administrative Violation Handling Ordinance.

Article 26. Seizure of Contraband Items and Means of Transportation Involved in Administrative Violations

1. Seizure of contraband items and means of transportation involved in administrative violations may only be applied when it is necessary to immediately prevent administrative violations or to verify facts serving as the basis for administrative penalty decisions.

Individuals specified in Article 25 of this Decree have the authority to decide on the seizure of contraband items and means of transportation involved in administrative violations.

2. In exceptional circumstances, individuals with administrative penalty authority specified in Clause 1 of Article 22 of this Decree may issue decisions to seize contraband items and means of transportation involved in administrative violations. Within 24 hours of issuing the decision, they must report to their direct superior as specified in Article 25 of this Decree and obtain written approval from them.

3. The individual issuing the decision to seize contraband items and means of transportation involved in administrative violations is responsible for organizing the preservation of these items and means. If these items and means are lost, substituted, or damaged due to their fault, in addition to compensation liability, they will also be subject to legal sanctions.

In cases where contraband items and means need to be sealed, sealing must be carried out in the presence of the violator or their representative, local government representatives, and witnesses.

4. For Vietnamese currency, foreign exchange, narcotics, and other items subject to special management, preservation shall be carried out in accordance with the provisions of the law.

5. For contraband items that are easily perishable goods, the individual issuing the seizure decision must prepare a separate record and organize immediate sale. Proceeds from the sale must be deposited into a temporary account opened at the State Treasury. If subsequently, according to the decision of the competent authority, the items are confiscated, the proceeds must be paid into the state budget; if the items are not confiscated, the proceeds must be returned to the owner, manager, or lawful user.

6. Within ten days from the date of seizure, the individual with the authority to decide on seizure and impose penalties must handle the seized items and means according to the measures recorded in the penalty decision. If confiscation is not imposed as a penalty, the items or proceeds from the sale must be returned to the owner, manager, or lawful user.

The duration of seizure of contraband items and means involved in administrative violations may be extended but shall not exceed sixty days for cases involving complex circumstances requiring verification or involving multiple individuals and organizations both domestically and internationally.

7. Seizure of contraband items and means involved in administrative violations must be accompanied by a written decision and a seizure record, and a copy must be given to the violator or the representative of the violating organization.

Article 27. Administrative Search of Persons

1. An administrative search of persons may only be conducted when there is reasonable cause to believe that the person is concealing contraband items, documents, or means of transportation involved in administrative violations. Such searches must be based on a written decision and a copy must be given to the person being searched.

2. Only those persons with authority as prescribed in Article 25 of this Decree shall be entitled to decide on administrative inspections of individuals.

3. Before conducting an inspection of an individual, the inspector must show the customs identification card to the person being inspected and inform them of the decision. When inspecting an individual, males should inspect males and females should inspect females, and there must be a witness of the same gender present.

4. All cases of inspecting individuals must result in a record being made, which must be handed over to the person being inspected.

Article 28. Administrative Inspection of Transport Means and Objects

1. The administrative inspection of transport means and objects may only be conducted when there is evidence that such means or objects contain contraband or evidence of administrative violations. Such administrative inspections of transport means and objects must be based on a written decision.

2. Only those persons specified in Article 25 of this Decree have the right to decide on administrative inspections of transport means and objects.

3. When conducting an inspection of transport means and objects, the owner of the transport means or objects, or the person in charge or controlling the transport means, and a witness must be present. In cases where the owner or controller of the transport means or objects is absent, two witnesses must be present.

4. All cases of inspecting transport means and objects must result in a record being made, which must be handed over to the owner of the transport means or objects or the person in charge or controlling the transport means.

5. Inspections of transport means and objects belonging to entities enjoying diplomatic privileges and immunities must comply with the provisions of international treaties to which Vietnam is a party. If there is evidence that diplomatic bags, consular bags are being misused for purposes contrary to the provisions of international treaties on diplomatic relations or consular relations to which Vietnam is a party, or if prohibited goods or goods not entitled to preferential treatment or immunity under the law are found in luggage or transport means, the Director General of the General Department of Customs shall decide on handling according to the provisions of the international treaty.

Article 29. Administrative Inspection of Places Concealing Contraband or Violating Means

1. An administrative inspection of places concealing contraband or violating means may only be conducted when there is evidence that such places contain contraband or violating means.

2. Only those persons with authority as prescribed in Article 25 of this Decree have the right to issue decisions on administrative inspections of places concealing contraband or violating means.

In cases where the place concealing contraband or violating means is a residence, the decision to inspect must be approved in writing by the Chairman of the People's Committee at the district level before proceeding.

3. When conducting an administrative inspection of places concealing contraband or violating means, the provisions of Clauses 3, 4, and 5 of Article 49 of the Law on Handling Administrative Violations must be strictly followed.

Chapter V

PROCEDURES FOR ADMINISTRATIVE SANCTIONS

Article 30. Ceasing Violation Activities

Upon discovering an administrative violation, the authorized person imposing penalties must immediately issue a decision to cease the violation activity. The cessation decision can be either a written decision or a verbal decision, whistle, signal, or other forms depending on the specific violation.

Article 31. Simplified Procedure

For cases applying a warning penalty or a fine up to VND 100,000, the penalty procedure shall be carried out in accordance with the provisions of Article 54 of the Law on Handling Administrative Violations.

Article 32. Record of Administrative Violations

For administrative violations in the customs domain not covered by Article 31 of this Decree, the authorized person imposing penalties must promptly make a record in accordance with the regulations. If the person making the record does not have the authority to impose penalties, the authorized person imposing penalties must sign the record; if necessary, verification must be conducted before signing the record.

The form, content, and procedures for making records shall be carried out in accordance with the provisions of Article 55 of the Law on Handling Administrative Violations.

Article 33. Administrative Violation Penalty Decision

The form, content, procedures, and methods for issuing decisions on penalizing administrative violations in the customs domain shall be carried out in accordance with the provisions of Article 56 of the Law on Handling Administrative Violations.

Article 34. Handling Cases of Imported Goods Exceeding the Customs Formalities Deadline or Being Forced to Be Removed from Vietnam's Territory or Re-exported

1. Imported goods exceeding the 90-day deadline from the date of arrival at the port for unloading without anyone coming to handle customs formalities, the authorized persons as stipulated in Clauses 2, 3, and 4 of Article 22 of this Decree must announce on mass media and publicly post at the customs office. Within 180 days from the announcement date, if no one comes to handle customs formalities, the authorized persons as stipulated in Clauses 2, 3, and 4 of Article 22 of this Decree must issue a decision to confiscate or destroy the contraband or evidence of violation according to the regulations.

2. In cases where the owner of the contraband or violating means cannot be identified, the authorized persons as stipulated in Clauses 2, 3, and 4 of Article 22 of this Decree must announce this on mass media and publicly post at the customs office. After 30 days from the announcement date, if no one comes to claim it, the authorized persons as stipulated in Clauses 2, 3, and 4 of Article 22 of this Decree must issue a decision to confiscate or destroy the contraband or evidence of violation according to the regulations.

3. Imported goods that do not conform to permits, contracts, transport documents, or cargo declarations and are refused by the recipient, shall be handled according to the provisions of Clause 2 of this Article.

4. The authorized persons as stipulated in Clauses 3 and 4 of Article 22 of this Decree must notify the responsible individuals or organizations about the cases of goods that must be re-exported or forced to be removed from Vietnam's territory. If the goods have not been re-exported or removed from Vietnam's territory within 30 days from the date of receiving the notification from the customs authority, the authorized persons as stipulated in Clauses 3 and 4 of Article 22 of this Decree must issue a decision to confiscate or destroy the contraband or evidence of violation according to the regulations, except for cases with valid reasons.

Article 35. Procedures for Confiscation and Handling of Contraband or Violating Means

1. When applying the form of confiscation of contraband items and means of administrative violation in the customs sector, the person authorized to impose penalties as stipulated in Clauses 2, 3, 4 of Article 22 of this Decree must strictly follow the procedures for confiscation prescribed in Article 60 of the Administrative Violation Handling Ordinance.

2. The person issuing the confiscation decision shall be responsible for preserving and classifying the contraband items and means of violation for transfer to the district or county financial authority or the Provincial or City Auction Service Center for auction in accordance with Clause 1 of Article 61 of the Administrative Violation Handling Ordinance and Articles 32, 33, 34 of Decree No. 134/2003/NĐ-CP dated November 14, 2003 of the Government detailing certain provisions of the Administrative Violation Handling Ordinance 2002.

3. Contraband items and means of administrative violation confiscated that are harmful cultural products, counterfeit goods without usable value, or goods harmful to human health, animals, or plants shall be destroyed in accordance with Article 21 of the Administrative Violation Handling Ordinance.

4. Contraband items that are easily damaged goods shall be handled in accordance with Clause 3 of Article 61 of the Administrative Violation Handling Ordinance.

Article 36. Enforcement of penalty decisions and suspension of enforcement of monetary penalty decisions

1. Individuals and organizations subject to administrative violation penalties must enforce the administrative violation penalty decision within ten days from the date of receipt of the penalty decision. The payment of fines shall be carried out in accordance with Article 58 of the Administrative Violation Handling Ordinance.

2. Individuals and organizations that have received an administrative violation penalty decision but do not voluntarily comply shall be enforced compulsorily in accordance with the regulations.

3. Suspension of enforcement of monetary penalty decisions shall be implemented in accordance with Article 65 of the Administrative Violation Handling Ordinance.

Article 37. Compulsory enforcement measures for penalty decisions

1. Compulsory enforcement of administrative penalty decisions shall be carried out through the following measures:

a) Deducting part of the salary or income, deducting money from a bank account;

b) Seizing assets of equivalent value to the fine amount for auction;

c) Temporarily suspending customs procedures for exported, imported goods and vehicles exiting, entering, or transiting until the penalty decision is fully enforced.

d) Other compulsory enforcement measures prescribed in point c, Clause 1 of Article 66 of the Administrative Violation Handling Ordinance, except for the measure of compelling the dismantling of illegal construction works.

2. Before implementing the compulsory enforcement measures prescribed in points b and d of Clause 1 of this Article, the customs authority must notify in writing the Chairman of the People's Committee of the commune, ward, town where the compulsory enforcement will take place to coordinate implementation.

3. Only those persons authorized under Article 67 of the Administrative Violation Handling Ordinance shall have the authority to issue compulsory enforcement decisions and shall be responsible for organizing the enforcement of penalty decisions.

4. Upon request by the customs authority, management and business units with individuals and organizations subject to compulsory enforcement of penalty decisions shall be responsible for implementing the provisions of point a of Clause 1 of this Article.

5. Financial authorities, banks, police, border guards, and local government authorities at all levels shall be responsible for coordinating to implement the compulsory enforcement decisions of the customs authority.

6. Individuals and organizations subject to compulsory enforcement shall bear all costs related to organizing the implementation of compulsory enforcement measures.

Chapter VI

PETITIONING, REPORTING, REWARDING AND HANDLING VIOLATIONS

Article 38. Petitioning and Reporting

1. Individuals and organizations subject to administrative violation penalties or their lawful representatives have the right to appeal against administrative violation penalty decisions, decisions on applying preventive measures and ensuring the handling of administrative violations in the customs sector.

2. Every citizen has the right to report acts contrary to the law in the handling of administrative violations in the customs sector.

3. The authority, procedures, and deadlines for handling appeals and reports shall be implemented in accordance with the laws on appeals and reports.

Article 39. Administrative litigation

Initiating litigation against administrative violation penalty decisions, decisions on applying preventive measures and ensuring the handling of administrative violations in the customs sector shall be carried out in accordance with the laws on administrative litigation procedures.

Article 40. Awards

Individuals and organizations that have achievements in combating administrative violations in the customs sector shall be rewarded according to the general system of the State.

Article 41. Handling Violations

Those authorized to impose administrative penalties in the customs sector who harass, tolerate, shield, fail to penalize, or impose penalties untimely, improperly, or beyond their authority shall be subject to disciplinary action or criminal responsibility depending on the nature and severity of the violation; if damage is caused, they shall be liable for compensation in accordance with the law.

Chapter VII

IMPLEMENTING PROVISIONS

Article 42. Effectiveness

1. This Decree shall take effect fifteen days after its publication in the Official Gazette.

2. Repeal Decrees No. 16/CP dated March 20, 1996, No. 54/1998/NĐ-CP dated July 21, 1998, and No. 58/2000/NĐ-CP dated October 24, 2000 of the Government regarding administrative penalties in the customs sector.

3. In cases where international treaties to which Vietnam is a party provide for administrative penalties in the customs sector differently from the provisions of this Decree, such treaties shall prevail.

4. The Ministry of Finance shall take the lead and coordinate with relevant ministries and sectors to guide the implementation of this Decree.

5. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairmen of People's Committees of provinces and centrally governed cities shall be responsible for enforcing this Decree./.