Circular No. 155/2016/TT-BTC detailing the implementation of Government Decree No. 127/2013/NĐ-CP dated October 15, 2013 on administrative penalties and enforcement of administrative decisions in the customs sector, and Government Decree No. 45/2016/NĐ-CP dated May 26, 2016 amending and supplementing certain provisions of Government Decree No. 127/2013/NĐ-CP.

CIRCULAR

Detailed regulations on implementing Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government on administrative penalties and enforcement of administrative decisions in the customs sector and Decree No. 45/2016/NĐ-CP dated May 26, 2016 of the Government amending and supplementing certain articles of Decree No. 127/2013/NĐ-CP

---------------------

Pursuant to the Law on Organization of the Government No. 76/2015/QH13 dated June 19, 2015;

Pursuant to the Law on Handling Administrative Violations No. 15/2012/QH13 dated June 20, 2012;

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006, the Law Amending and Supplementing Certain Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012, and the Law Amending and Supplementing Certain Articles of Laws on Taxation No. 71/2014/QH13 dated November 26, 2014;

||| Pursuant to Decree No. 63/2018/NĐ-CP dated May 4, 2018 of the Government on public-private partnership investment;

Pursuant to Decree No. 81/2013/NĐ-CP dated July 19, 2013 of the Government detailing some provisions and measures for implementing the Law on Handling Administrative Violations;

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration;

Pursuant to Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government on administrative penalties and enforcement of administrative decisions in the customs sector and Decree No. 45/2016/NĐ-CP amending and supplementing certain articles of Decree No. 127/2013/NĐ-CP;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance.

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

The Minister of Finance issues this Circular detailing the implementation of administrative penalties and enforcement of administrative decisions in the customs sector as follows:

PART I

ADMINISTRATIVE PENALTIES IN CUSTOMS

Section 1

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Chapter details the implementation of certain provisions of Chapter I of Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government on administrative penalties and enforcement of administrative decisions in the customs sector, which has been amended and supplemented by Decree No. 45/2016/NĐ-CP dated May 26, 2016 of the Government (hereinafter referred to as the Decree - the Decree consolidated at the consolidated document number 10/VBHN-BTC dated July 12, 2016 of the Ministry of Finance).

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

a) Customs officers; persons authorized to impose administrative penalties in the customs sector;

b) Individuals and organizations with acts of administrative violations in the customs sector.

c) Other related parties involved in handling administrative violations in the customs sector.

Article 2. Application of legal normative documents and principles of penalty imposition

1. The imposition of administrative penalties, application of forms of penalties, measures to remedy consequences, measures to prevent administrative violations, and ensuring the imposition of administrative penalties in the customs sector must comply with the principles, procedures, and authorities stipulated in the Law on Handling Administrative Violations No. 15/2012/QH13, the Law on Tax Administration No. 78/2006/QH10, the Law Amending and Supplementing Certain Articles of the Law on Tax Administration No. 21/2012/QH13, the Law Amending and Supplementing Certain Articles of Laws on Taxation No. 71/2014/QH13 dated November 26, 2014, Decree No. 81/2013/NĐ-CP dated July 19, 2013 of the Government detailing some provisions and measures for implementing the Law on Handling Administrative Violations, Decree No. 115/2013/NĐ-CP dated October 3, 2013 of the Government on management and preservation of evidence and means of administrative violations, Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing some provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Articles of the Law on Tax Administration, Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government on administrative penalties and enforcement of administrative decisions in the customs sector, and Decree No. 45/2016/NĐ-CP dated May 26, 2016 of the Government amending and supplementing certain articles of Decree No. 127/2013/NĐ-CP.

2. The application of regulations to impose administrative penalties in the customs sector shall be carried out according to the provisions on the application of legal normative documents stipulated in Article 156 of the Law on Issuing Legal Normative Documents, and Article 3 of Resolution No. 24/2012/QH13 dated June 20, 2012 of the National Assembly on the implementation of the Law on Handling Administrative Violations.

3. In cases where an administrative violation in the customs sector is the result of another administrative violation in the same customs sector, only the more heavily penalized violation will be punished.

Article 3. Determination of First Offense

The first offense referred to in Clause 2, Article 2 of the Decree is a case where an individual or organization has not been administratively sanctioned for that act before, or has been administratively sanctioned for that act but within six months from the date of completing the execution of the warning administrative sanction decision, or within one year from the date of completing the execution of other administrative sanction decisions, or from the date when the time limit for enforcing the administrative sanction decision expires without committing another offense.

Article 4. Cases Not Subject to Administrative Sanctions in Customs Areas

The application of cases not subject to administrative sanctions on customs matters under Article 5 of the Decree shall be implemented as follows:

1. Goods and means of transport brought into the territory of Vietnam due to unexpected events or force majeure must notify the Customs Sub-department, Control Team, Marine Control Squadron, Provincial or City Customs Department, local authority nearest to the place of entry, or other competent authority as prescribed by law, no later than three days from the date of bringing goods and means of transport into the territory of Vietnam.

In case of failure to notify, it will be handled according to the specific circumstances of each case, either by imposing administrative sanctions as prescribed in Decree No. 127/2013/ND-CP dated October 15, 2013 (amended and supplemented by Decree No. 45/2016/ND-CP dated May 26, 2016), or by handling according to other relevant laws.

The determination of unexpected events and force majeure shall be carried out in accordance with Clause 13, Clause 14, Article 2 of the Law on Handling Administrative Violations.

2. The mistaken notification provided for in Clause 2, Article 5 of the Decree must be made in writing by the sender, recipient, or their authorized representative to the Head of the Customs Sub-department where the goods are stored, along with related documents regarding the mistake before registering the customs declaration.

If there is evidence indicating collusion between the sender, recipient, and/or carrier to evade taxes, illegally transport goods across borders, or engage in smuggling, the customs authority has the right to refuse to accept the mistake and handle it according to the law. The refusal to accept the mistake by the customs authority must be done in writing, stating the reasons.

3. The provisions of Clause 3, Article 5 of the Decree apply to cases of correcting customs declarations and supplementing customs documents as stipulated at point a, point b, Clause 1, Article 20 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs inspection and supervision; export tax, import tax, and management of tax on exported and imported goods.

4. For cases provided for in Clauses 4, 5, and 7, Article 5 of the Decree:

a) At the time of discovering the violation, if sufficient grounds exist to determine that it falls under the non-punishment case, the authorized person imposing the penalty only records the file for retention.

b) If insufficient grounds exist to determine whether the violation falls under the punishment or non-punishment case, the customs officer on duty shall record the administrative violation; based on the customs file, related documents, and the administrative violation record, the authorized person imposing the penalty as stipulated in Clauses 2, 3, 4, and 5, Article 19 of the Decree shall decide on punishment or non-punishment according to current regulations.

c) The violation of tax laws on exported and imported goods provided for in Clause 4, Article 5 of the Decree includes violations stipulated in Clause 1, Clause 2, Article 8; Clause 1, Clause 2, Article 13 of the Decree.

5. The provisions of Clause 6, Article 5 of the Decree apply to cases where the declarant makes the first customs declaration for the export or import of goods, declaring the correct name of the goods to be exported or imported in accordance with customs declaration regulations, but incorrectly declaring the commodity code in the Vietnamese Export and Import Goods List; incorrectly declaring the tariff rate or tax amount for those goods in the Export Tariff and Import Tariff effective at the time of registering the customs declaration.

6. In cases where goods or items are imported in violation of customs declaration regulations, violating the provisions of Article 14 of the Decree, but the process is handled by a postal enterprise or express delivery service on behalf of the consignor in accordance with the law, if there is no evidence to suggest collusion between the sender, recipient, and customs declarant for fraudulent purposes, no administrative sanctions shall be imposed.

Article 5. Determining the value of administrative violation evidence to serve as the basis for determining the fine range and penalty authority

In cases where it is necessary to determine the value of administrative violation evidence to serve as the basis for determining the fine range and penalty authority, the person authorized to handle the case must determine the value of the evidence and bear responsibility for such determination.

The determination of the value of administrative violation evidence shall be carried out as follows:

1. For evidence that is not confiscated, the value of the evidence and means of violation is the customs value, determined according to current regulations on determining the customs value at the time of the violation record; if it is foreign currency, the exchange rate shall be determined in accordance with Clause 3, Article 21 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and guiding the implementation of the Law on Customs regarding customs procedures, inspection, supervision, and control.

2. For goods and evidence of violation that are confiscated, depending on each specific type of goods and evidence, the determination of the value shall be carried out in accordance with Clause 2, Article 60 of the Law on Handling Administrative Violations.

In cases where the basis prescribed in Clause 2, Article 60 of the Law on Handling Administrative Violations cannot be applied, the person authorized to handle the case shall base their decision to temporarily seize the evidence of violation (if necessary) and establish an Appraisal Board to carry out the determination of the value of administrative violation evidence to serve as the basis for determining the fine range and penalty authority.

When determining the value of administrative violation evidence, the person authorized to handle the case must prepare a record. Documents related to the appraisal must be reflected in the administrative violation handling file that includes the appraisal of goods and evidence of violation.

Article 6. Handling goods and means of transport that violate but are not subject to confiscation penalties

1. Goods and means of transport temporarily seized but not confiscated shall be returned by the person issuing the temporary seizure decision.

2. Goods and means of transport returned shall go through customs procedures or be removed from Vietnam or re-exported in accordance with the provisions; if the goods are subject to export tax, import tax, and other related taxes, they must be paid according to the regulations.

Section 2

APPLYING PENALTY FORMS AND AMOUNTS

Article 7. Violation of the deadline for customs procedures and submission of tax documents as stipulated in Article 6 of the Decree

1. The provision at point a, Clause 1, Article 6 of the Decree applies to exported, imported, transited goods, and means of transport exiting, entering, or transiting the country.

2. The violation of the provisions at point g, Clause 3; point a, point b, Clause 4; Clause 5, Article 6 of the Decree will only be penalized if the permit, customs declaration, or other legal documents specify the deadline for re-import or re-export.

The determination of the number of seats for means of transport violating Clause 5, Article 6 of the Decree is based on the vehicle registration certificate. If the vehicle registration certificate does not indicate the number of seats, the actual inspection and supervision of the means of transport shall be used to determine the number of seats.

Article 8. Violation of the declaration regulations for customs as stipulated in Article 7 of the Decree.

1. For acts of not declaring or incorrectly declaring but goods belong to the list of humanitarian aid or non-repayable aid that have been confirmed by the Ministry of Finance or authorized agencies by the Ministry of Finance shall be punished according to the provisions of Clause 1, Article 7 of the Decree.

In cases where goods do not belong to the list confirmed by competent authorities, punishment shall be based on the violation act according to the provisions of Article 8 or Clause 3, Article 14 of the Decree.

2. The provision at Clause 3, Article 7 of the Decree shall apply in cases where incorrect declaration does not lead to underpayment of tax due or increase in tax exempted, reduced, refunded, or not collected, or does not involve fraud or tax evasion. If incorrect declaration leads to underpayment of tax due or increase in tax exempted, reduced, refunded, or not collected, or involves fraud or tax evasion, it shall be punished according to the provisions of Article 8 or Article 13 of the Decree.

3. In cases of violation of the provisions of Clause 4, Article 7 of the Decree, if there is evidence to determine that goods are no longer available or have changed their purpose of use without declaration, punishment shall be carried out according to the provisions of Point g, Clause 1, Article 13 of the Decree.

4. The provision at Clause 5, Article 7 of the Decree shall apply to cases where declaration and customs procedures are made but goods are not exported or exported less than declared. This provision does not apply to cases where the customs declaration has no value for customs procedures according to the provisions of Clause 2, Article 25 of the Customs Law.

Article 9. Violation of the tax declaration regulations as stipulated in Article 8 of the Decree.

1. The punishment provisions of Article 8 of the Decree shall be applied to violations in export and import activities leading to underpayment of tax due or increase in tax exempted, reduced, refunded, or not collected.

2. For acts of not declaring or incorrectly declaring the name, type, quantity, volume, quality, value, code, tax rate, tax amount, origin of exported or imported goods requiring verification to clarify the violation act under Article 8 or Clause 1, Article 13 of the Decree; if it does not fall under the cases stipulated in Clause 1, Article 13 of the Decree, it shall be punished according to the provisions of Article 8 of the Decree.

3. For acts of over-declaring more than actual exported goods in terms of type, quantity, volume of products exported abroad by export processing enterprises, processed products, export production products, and re-exported goods leading to a tax difference below VND 100,000,000, it shall be punished according to the provisions of Point a, Clause 2, Article 8 of the Decree. In cases where the tax difference is VND 100,000,000 or more but not reaching the level of criminal prosecution, it shall be punished according to the provisions of Point d, Clause 1, Article 13 of the Decree.

Article 10. Violation of the customs declaration regulations for individuals exiting or entering the country regarding foreign currency cash, Vietnamese dong in cash, transfer instruments, gold, precious metals, and gemstones as stipulated in Article 9 of the Decree.

1. Violations of the provisions of Article 9 of the Decree shall apply to cases where individuals exiting or entering the country with passports, travel permits, border crossing certificates violate customs declaration regulations or regulations on carrying foreign currency cash prohibited from being carried when exiting or entering the country. Cases of illegally carrying foreign currency cash, Vietnamese dong in cash, transfer instruments, gold, precious metals, and gemstones across the border shall be punished according to the provisions of Article 12 of the Decree.

2. The determination of permissible and impermissible foreign currency to be carried by individuals exiting or entering the country with travel permits or border crossing certificates shall be based on Decision No. 92/2000/QĐ-NHNN7 dated March 17, 2000, of the Governor of the State Bank on carrying foreign currency cash and Vietnamese dong in cash for individuals exiting or entering the country with travel permits or border crossing certificates.

3. The value of the confiscated items is the value after deducting the value of foreign currency, gold, and Vietnamese dong that do not need to be declared according to the law.

4. In cases where the violator has already exited the country and left no specific address, the customs authority shall still issue a decision on punishment according to the regulations, coordinate with the Department of Foreign Affairs to send the decision on punishment to the violator through the embassy or consulate of the country whose violator holds citizenship to implement; in cases where the decision on punishment cannot be delivered, the confiscated items shall be handled according to Clause 4, Article 126 of the Administrative Offense Handling Law.

Article 11. Violations concerning customs inspection regulations, tax inspection; customs supervision; customs control as stipulated in Articles 10, 11, and 12 of the Decree.

1. The provision at point b, Clause 2, Article 10 of the Decree shall apply to cases where legal normative documents on customs provide for the establishment and storage of files, certificates, and books.

2. Point c, Clause 2, Article 10 of the Decree shall apply to cases where the contents required by the customs authority under relevant legal normative documents are not implemented for inspection and tax inspection.

3. When there is suspicion that the sealed customs items; certificates, documents used for declaration, submission, or presentation to the customs authority are forged or illegal, they must be temporarily detained. If necessary, verification or appraisal by authorized agencies shall be conducted regarding these suspicious certificates and documents to serve as grounds for accurately determining violations as stipulated at point a, Clause 5, Article 10 of the Decree. In case these papers are permits, they shall be notified in writing to the issuing authority.

4. Violations concerning the transportation of goods in transit, port transfer, border transfer, customs office transfer, temporary import-reexport goods not following the prescribed route, schedule, location, customs office, or time as registered in the customs declaration without explanation or with an explanation that is not reasonable and not accepted by the Customs Sub-Department Leader shall be subject to penalties as stipulated at point a, Clause 2, Article 11 of the Decree.

5. The provisions at points d and đ, Clause 2, Article 11 of the Decree shall only apply to cases where the contraband has not been disposed of or consumed. In cases where the contraband has been disposed of or consumed, penalties shall be imposed according to the provisions at point a, Clause 3, Clause 4, points a and b, Clause 5, Article 11 or point d, Clause 5, Article 12 of the Decree.

6. Regarding violations as stipulated in Clause 2, Article 12 of the Decree:

a. Violations as stipulated in Clause 2, Article 12 of the Decree committed by individuals under 14 years old shall result in the issuance of an administrative violation record and confiscation or destruction of the contraband.

b. In cases where goods or currency transported illegally across borders or without legal documentation violate Clause 2, Article 12 of the Decree, and the violators flee leaving behind contraband or means of transport, if the violator can be identified (name, address of the individual or organization), then an administrative violation record shall be established and processed according to the Administrative Violation Handling Law; if the violator cannot be identified, the owner of the contraband or means of transport cannot be determined, then an administrative violation record shall be established to document the incident and process the contraband according to the regulations.

Article 12. Penalties for tax evasion and fraudulent tax acts as stipulated in Article 13 of the Decree.

1. Certificates and documents referred to in point a, Clause 1, Article 13 of the Decree include certificates and documents submitted or presented to the customs authority during the customs procedures and after clearance, serving as the basis for determining or proving the amount of tax payable.

2. Penalties for misstating commodity codes, tax rates, or tax amounts:

a. Point b, Clause 1, Article 13 of the Decree shall apply in cases where individuals or organizations have been guided by the customs authority on commodity codes, tax rates, or tax amounts for goods with the same name, code, rate, or amount as the violating goods through one of the following methods:

a.1) The customs authority has issued a notification of analysis results or classification or a document confirming the commodity code, tax rate, or tax amount in advance;

a.2) The customs authority has determined the commodity code, tax rate, or tax amount of the goods and issued a decision on tax assessment.

b. Other cases of misstating commodity codes, tax rates, or tax amounts shall be penalized according to Article 8 of the Decree.

3. Acts of failing to declare or incorrectly declaring the name of goods, type, quantity, weight, quality, value, commodity code, tax rate, tax amount, origin of exported or imported goods discovered after clearance but before the violator voluntarily pays the full tax or does not pay the full tax as required before the customs authority establishes an administrative violation record shall be penalized according to point c, Clause 1, Article 13 of the Decree.

4. Violations related to export goods being processing products, export production products, or products exported abroad by export processing enterprises: In cases where export procedures are carried out but the goods are not exported, penalties shall be imposed according to point d, Clause 1, Article 13 of the Decree. This provision does not apply to cases where the customs declaration does not have the value to process customs procedures as stipulated in Clause 2, Article 25 of the Customs Law.

5. The act stipulated at point 1, Clause 1, Article 13 of the Decree shall apply when the customs authority has sufficient grounds to determine that the taxpayer is aware of the actual exported or imported goods but fails to declare or incorrectly declares them to evade taxes or commit tax fraud.

6. The basis for determining the difference in tax amount for violations as stipulated in Articles 8 and 13 is: the tax amount declared by the taxpayer and the tax amount payable according to the regulations as reflected in the tax assessment decision of the authorized person or the tax amount payable according to the regulations.

Article 13. Violations related to permits, export and import conditions

1. The permits, conditions, standards, and technical regulations mentioned in Article 14 of the Decree are those defined in the Government's Decree detailing the implementation of the Commercial Law, guiding documents, and other regulatory legal documents that provide for permits, conditions, standards, and technical regulations for exported and imported goods.

2. For exported and imported goods that require permits, if enterprises present permits but the actual quantity and weight of the goods exceed the quantities and weights specified in the permits, the excess goods will be penalized for exporting or importing goods without permits.

3. For exported and imported goods that require permits, if individuals or organizations present permits but the imported goods do not meet the quality requirements (conditions, standards, technical regulations) stated in the permits, penalties will be imposed based on Clause 7 or Clause 8 of Article 14 of the Decree.

4. Violations related to import permits, export and import conditions involving goods exchanged by border residents, humanitarian aid goods, gifts, samples, movable assets, goods of persons exiting or entering the country, transit goods, or transshipment goods shall be penalized according to Clause 1, Clause 2, Clause 3, or Clause 4 of Article 14 of the Decree depending on the specific violation; other cases shall be penalized according to Clause 5 of Article 14 of the Decree.

5. In cases where violations related to import permits, conditions, standards, and technical regulations are committed before the decision to impose penalties is issued and have been approved by competent state agencies for importation, the remedial measure of "forcing removal from Vietnam or re-export" shall not be applied.

If a decision to impose penalties and apply the remedial measure of "forcing removal from Vietnam or re-export" has already been made, but within thirty days from the date of receiving the penalty decision, the competent state agency approves importation and the goods have not yet been removed from Vietnam, importation shall be permitted.

Article 14. Handling violations by State Treasury, credit institutions, and related organizations and individuals

The provisions of Clause 3 of Article 16 of the Decree do not apply to organizations and individuals subject to taxation. Organizations and individuals subject to taxation who violate the provision on providing information shall be penalized according to Point b, Clause 3 of Article 10 of the Decree.

Section 3

IMPLEMENTING MEASURES TO PREVENT ADMINISTRATIVE VIOLATIONS AND ENSURE THE PENALIZATION OF ADMINISTRATIVE VIOLATIONS
Article 15. Application of measures to prevent administrative violations and ensure the penalization of administrative violations
AUTHORITY TO IMPOSE PENALTIES

1. When applying measures to prevent administrative violations and ensuring the penalization of administrative violations, the principles, procedures, formalities, and authorities must comply with the provisions from Article 119 to Article 132 of the Administrative Violation Handling Law, Article 102 of the Customs Law No. 54/2014/QH13 dated June 23, 2014, and Article 17 of the Decree.

2. In cases where through risk management systems or relevant information, there is evidence indicating that an individual is concealing drugs on their person, the authorized person may directly conduct a body search or use technical means and equipment to carry out the search.

3. Seizure of evidence and means of transportation involved in administrative violations exceeding the authority to impose penalties of the Director of the Provincial, Interprovincial, or Central City Customs Department, the Director of the Anti-Smuggling Investigation Department, or the Director of the Post-Clearance Inspection Department:

Those authorized to impose penalties as stipulated in Clauses 3 and 4 of Article 19 of the Decree shall issue decisions to seize evidence and means of transportation involved in administrative violations according to Clause 1 of Article 125 of the Administrative Violation Handling Law; they shall be responsible for preserving the seized evidence and means of transportation according to the Administrative Violation Handling Law and shall implement the handling of the seized evidence and means of transportation according to the decision of the authorized person.

Those persons authorized to impose penalties as stipulated in Clauses 3 and 4, Article 19 of the Decree shall issue decisions on temporarily seizing objects and means of transport involved in administrative violations in accordance with Clause 1, Article 125 of the Law on Handling Administrative Violations; they shall be responsible for preserving such objects and means of transport in accordance with the Law on Handling Administrative Violations, and shall implement the disposal of such objects and means of transport in accordance with the decision of the authorized person.

Article 16. Inspection of transportation means and objects according to administrative procedures

1. The inspection of transportation means and objects of subjects enjoying privileges and immunities must comply with the provisions of international treaties to which Vietnam is a party and must be based on a decision of the General Director of the General Department of Customs.

2. When there is evidence to confirm that the baggage of persons exiting or entering the country who enjoy privileges and immunities contains items not entitled to such privileges or contains items prohibited from export or import by the Government of Vietnam or does not comply with Vietnam's quarantine regulations, the inspection shall be carried out according to the decision of the General Director of the General Department of Customs, in the presence of diplomatic officials or persons authorized to represent them.

Article 17. Determination of penalty authority

1. The authority to impose fines for violations of tax laws stipulated in Articles 8, 13, and point a, Clause 1, Article 16 of the Decree for those specified in Clause 7, Article 19 of the Decree shall be determined according to the provisions of the Decree, without limiting the maximum amount of the fine.

2. Administrative violation cases involving multiple customs units:

a) For administrative violations where the case files involve multiple customs units, the unit that first discovers and records the administrative violation shall issue the penalty decision; related units have the responsibility to transfer all necessary documents to the unit handling the violation case upon request and cooperate in implementing the penalty decision when requested, except for the cases mentioned in point b, Clause 2 of this Article.

b) For administrative violations where the contraband goods are stored at a location different from the customs clearance location, awaiting results of national quality inspections, food safety inspections, plant quarantine, and animal quarantine, the Customs Sub-Department where the declaration form is registered shall carry out the penalty according to its authority; the Customs Sub-Department involved in the actual inspection of goods has the responsibility to transfer all relevant documents to the Customs Sub-Department where the declaration form was registered as the basis for imposing penalties.

Within five (5) days from the date of issuing the penalty decision, the Customs Sub-Department primarily responsible for the penalty must notify the result of the penalty to the related customs units.

3. Upon discovering violations in the customs field, the authority responsible for imposing penalties must compare the provisions of the Penal Code to determine whether it is an administrative violation or a criminal offense. In cases indicating criminal offenses, the provisions of criminal procedure law shall be followed. For cases indicating tax evasion, the investigation file should be immediately consolidated and transferred to the competent authority for investigation according to the regulations.

4. For violations discovered and seized by units under the Anti-Smuggling Investigation Department where the penalty exceeds the authority of the Anti-Smuggling Control Team Leader, the Intellectual Property Protection Control Team Leader, and the Sea Control Squadron Leader within the Anti-Smuggling Investigation Department, the penalty authority shall be exercised by the Anti-Smuggling Investigation Department Director under the General Department of Customs according to the regulations.

5. In cases where the main penalty (fine) falls within the penalty authority but supplementary penalties or measures to remedy consequences do not fall within their authority, the unit handling the violation case must immediately transfer the case file to the competent authority for imposing penalties according to the regulations.

6. For administrative violations in the customs field where the form, level of punishment, value of contraband goods, confiscated means of violating administrative acts, and measures to remedy consequences exceed their penalty authority, the Director of the Provincial, Provincial-level City, or Central City Customs Department shall proceed to transfer the case file to report to the People's Committee of the province or provincial-level city directly under the central government (hereinafter referred to as the Provincial People's Committee) where the violation occurred for the Chairman of the Provincial People's Committee to issue a penalty decision.

7. For administrative violations in the customs field where the form, level of punishment, value of contraband goods, confiscated means of violating administrative acts, and measures to remedy consequences exceed their penalty authority, the Directors of the Anti-Smuggling Investigation Department and the Post-Customs Inspection Department shall conduct investigations and verifications to clarify the violations according to Article 59 of the Law on Handling Administrative Violations and complete the case file (proposing forms of punishment and measures to remedy consequences), reporting to the General Director of the General Department of Customs to issue a penalty decision according to their authority.

Article 18. Granting the power to impose administrative penalties and apply preventive measures and guarantees for handling administrative violations

1. The granting of the power to impose administrative penalties for the positions specified in Clause 2, Clause 3, Clause 4, Clause 5, Clause 6, Clause 7, and Clause 8 of Article 19; Clause 2, Clause 3, and Clause 4 of Article 19a; Clause 2, Clause 3, Clause 4, Clause 5, Clause 6, and Clause 7 of Article 19b of the Decree shall only be implemented for deputy positions. The granting of power must be carried out in writing. In the document granting power, the scope, content, and duration of the power granted must be clearly defined.

2. The granting of power to apply preventive measures and guarantees for handling administrative violations shall be implemented according to the provisions of Chapter II, Part IV of the Law on Handling Administrative Violations.

3. Deputies who are granted the power to impose administrative penalties and apply preventive measures and guarantees for handling administrative violations shall be responsible under the law and before their superiors for their handling of administrative violations and shall not delegate this power to any other individual.

4. Decision on task allocation and internal management of the unit shall not be used to replace the document granting the power to impose administrative penalties and apply preventive measures and guarantees for handling administrative violations.

Section 4

PROCEDURES FOR IMPOSING ADMINISTRATIVE PENALTIES AND IMPLEMENTATION
DECISION ON ADMINISTRATIVE PENALTY

Article 19. Establishing an administrative violation record

The establishment of an administrative violation record and the authority to establish such records shall be carried out in accordance with the provisions of Article 58 of the Law on Handling Administrative Violations, Article 6 of Decree No. 81/2013/NĐ-CP dated July 19, 2013, detailing certain provisions and enforcement measures of the Law on Handling Administrative Violations, and Article 18 of Decree No. 127/2013/NĐ-CP dated October 15, 2013, regarding administrative penalties and enforcement of administrative decisions in the customs sector.

Article 20. Transfer of case files for administrative penalty imposition and extension of time limit for issuing penalty decisions for cases exceeding the penalty authority of the Director of the Provincial Customs Office, Interprovincial Customs Office, Central City Customs Office, Director of the Anti-Smuggling Investigation Department, and Director of the Post-Clearance Audit Department

1. When transferring the administrative violation case file to the Chairman of the People's Committee of the province or the General Director of the General Customs Department for handling according to their authority, the transfer of the case file must be carried out in accordance with regulations. The time limit for transferring the file is as follows:

Within five (5) days from the date of establishing the administrative violation record, the Director of the Provincial Customs Office, Interprovincial Customs Office, Central City Customs Office, Director of the Anti-Smuggling Investigation Department, and Director of the Post-Clearance Audit Department must submit the file and recommendations for the form of administrative penalty to the Chairman of the People's Committee of the province or the General Director of the General Customs Department for consideration and decision.

For complex administrative violation cases that do not fall within the explanation circumstances or for cases falling within the explanation circumstances as stipulated in Clause 2 and Clause 3 of Article 61 of the Law on Handling Administrative Violations, the aforementioned time limit shall not exceed twenty (20) days from the date of establishing the administrative violation record.

2. In cases of particularly serious violations with many complex circumstances and falling within the explanation circumstances as stipulated in Clause 2 and Clause 3 of Article 61 of the Law on Handling Administrative Violations, requiring additional time for investigation and evidence collection to determine the violation, the Director of the Provincial Customs Office, Interprovincial Customs Office, Central City Customs Office, Director of the Anti-Smuggling Investigation Department, and Director of the Post-Clearance Audit Department shall report to the General Director of the General Customs Department to request an extension of the time limit for issuing the penalty decision.

Within no more than five (5) days from the date of extension, the Director of the Provincial Customs Office, Interprovincial Customs Office, Central City Customs Office, Director of the Anti-Smuggling Investigation Department, and Director of the Post-Clearance Audit Department must submit the file and recommendations for the form of administrative penalty to the Chairman of the People's Committee of the province or the General Director of the General Customs Department for consideration and issuance of the penalty decision according to their authority.

3. The customs office issuing the temporary detention order for contraband items shall be responsible for managing and disposing of temporarily detained contraband items in accordance with Articles 82 and 126 of the Law on Handling Administrative Violations.

Article 21. Transfer of files for criminal proceedings

1. When examining a violation to impose administrative sanctions, if the competent authority cannot distinguish whether it is an administrative violation or a criminal offense, they shall exchange opinions in writing along with copies of the case file sent to relevant criminal prosecution agencies (People's Public Prosecutor Office or investigation agency) before issuing an administrative sanction decision or initiating criminal proceedings. Within ten days from the date of sending the opinion exchange letter and the file, if the criminal prosecution agency does not respond, the competent authority handling the violation shall proceed with the administrative violation according to regulations and then send one decision to the agency that exchanged opinions.

In cases where the criminal prosecution agency requests the transfer of the file for examination and handling, it shall be implemented in accordance with Article 62 of the Law on Handling Administrative Violations.

2. If the act of violation has signs of a crime, the competent authority handling the case must transfer the file to the competent authority for examination to initiate a criminal case (for smuggling offenses; offenses of illegally transporting goods and currency across borders; prohibited goods trading offenses under the Penal Code) or transfer the file to request the criminal prosecution agency to examine and initiate a criminal case for other signs of criminal law violations.

3. When the criminal prosecution agency notifies the decision to initiate a criminal case, the customs agency must transfer the original violation file to the competent criminal prosecution agency within five days from the date of receipt of the notification.

Article 22. Issuance of Administrative Sanction Decision

1. When imposing administrative sanctions in the customs field in the form of warning or fines up to VND 250,000 for individuals and VND 500,000 for organizations, the competent authority shall issue the administrative sanction decision on the spot.

2. The administrative sanction decision takes effect from the date of signing, except when another effective date is specified in the decision. Within ten days from the date of receiving the administrative sanction decision, the individual or organization being sanctioned must comply with the decision.

3. The issuance of the administrative sanction decision shall be carried out in accordance with Articles 67 and 68 of the Law on Handling Administrative Violations and Article 6 of Decree No. 81/2013/NĐ-CP dated July 19, 2013 of the Government detailing some provisions and measures to implement the Law on Handling Administrative Violations.

4. The deadline for issuing the administrative sanction decision is seven days from the date of recording the administrative violation.

For complex administrative violations with many circumstances not falling under the explanation or for cases falling under the explanation provisions of Clause 2 and Clause 3 of Article 61 of the Law on Handling Administrative Violations, the maximum deadline for issuing the administrative sanction decision is thirty days from the date of recording the administrative violation.

In cases of particularly serious matters with many complex circumstances and falling under the explanation provisions of Point 2 of Clause 2 and Clause 3 of Article 61 of the Law on Handling Administrative Violations, and requiring additional time for verification and evidence collection, at least ten days before the deadline for issuing the administrative sanction decision, the competent authority handling the case must report in writing to their direct superior requesting an extension; the extension must be in writing and shall not exceed thirty days.

5. Diplomatic officials or consular officials who take advantage of privileges and immunities to engage in commercial activities outside their functions and violate customs administrative regulations shall consult with the diplomatic or consular agency of the country of the violator before imposing sanctions.

Article 23. Enforcement of penalty decisions

1. The enforcement of penalty decisions shall be carried out in accordance with the provisions of Section 2, Chapter III, Part 2 of the Law on Handling Administrative Violations.

2. The authority issuing the penalty decision shall have the responsibility to monitor, inspect, and urge individuals and organizations subject to penalties to comply with the penalty decision within the prescribed time limit, and issue a compulsory enforcement decision if the penalty decision is not implemented within the specified time limit.

3. In cases where the penalty decisions are issued by the Chairman of the People's Committee of the province, the Director of the Provincial Customs Office, inter-provincial customs office, or central city customs office shall follow up on the enforcement of the penalty decision and report the implementation status of the penalty decision to the Chairman of the People's Committee of the province.

If the administrative violation penalty decision is not implemented within the prescribed time limit, the Director of the Provincial Customs Office shall have the responsibility to propose the application of compulsory measures for the Chairman of the People's Committee of the province to issue a compulsory enforcement decision.

4. In cases where the penalty decisions are issued by the General Director of the General Department of Customs, the Directors of the Anti-Smuggling Investigation Department and the Post-Clearance Audit Department shall organize the implementation and monitoring of the enforcement of the administrative violation penalty decision; take the lead in handling the contraband goods and means of transportation according to the penalty decision of the General Director of the General Department of Customs; collect and remit the fine and proceeds from the sale of confiscated items into the state budget in accordance with current laws.

If the administrative violation penalty decision is not implemented within the prescribed time limit, the Directors of the Anti-Smuggling Investigation Department and the Post-Clearance Audit Department shall have the responsibility to report and propose the application of compulsory measures for the General Director of the General Department of Customs to issue a compulsory enforcement decision.

Article 24. Supervision of Removal from Vietnam’s Territory and Re-exportation of Goods and Means of Transportation in Violation

Goods and means of transportation in violation that are required to be removed from Vietnam’s territory or re-exported must be closely monitored from the place where the goods are stored to the exit port.

The results of the supervision must be confirmed in writing by the Exit Port Customs and sent back to the decision-making authority within five (5) days from the date the goods were removed from Vietnam’s territory or re-exported for record-keeping purposes.

Article 25. Handling Late Payment of Fines

Individuals and organizations subject to administrative violations related to customs who fail to pay fines within the time limit stipulated in the administrative violation penalty decision, in addition to paying the full amount of the fine, must also pay an additional 0.05% per day calculated on the total unpaid fine for each day of delay.

The time taken to consider and decide on reducing, exempting, or allowing installment payments of the remaining fine does not count as a period of late payment of the fine.

Chapter II

COMPULSORY ENFORCEMENT OF ADMINISTRATIVE DECISIONS
IN THE CUSTOMS FIELD

Section 1

GENERAL PROVISIONS

Article 26. Scope of Regulation and Applicability

1. This chapter provides detailed implementation of certain provisions of Chapter II of Decree No. 127/2013/ND-CP dated October 15, 2013, of the Government on administrative violation penalties and compulsory enforcement of administrative decisions in the customs field, and Decree No. 45/2016/ND-CP dated May 26, 2016, amending and supplementing certain provisions of Decree No. 127/2013/ND-CP (hereinafter referred to as the Decree - the Decree consolidated in the authentic consolidation document No. 10/VBHN-BTC dated July 12, 2016 of the Ministry of Finance).

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Organizations and individuals subject to compulsory enforcement of administrative decisions in the customs field as provided for in the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration (hereinafter collectively referred to as the Law on Tax Administration).

b) Customs authorities and customs officials.

c) Authorities and persons responsible for compulsory enforcement.

d) State agencies, organizations, and other individuals related to the implementation of compulsory enforcement of administrative decisions in the customs field.

Article 27. Supervision and Urging of Tax Debt Collection and Penalty Payment

1. Customs authorities at all levels shall be responsible for supervising and managing taxpayers and guarantors who owe tax debts and penalties; regularly classifying debtors and debts to urge and collect debts before the application of compulsory measures.

Forms of urging and collecting tax debts and penalty payments:

a) Sending notifications requesting taxpayers and guarantors to pay off their outstanding tax debts and penalties;

b) Directly visiting the taxpayer's office to demand payment of tax debts and penalties;

c) Publishing lists of debtors with overdue tax debts and penalties on online systems;

d) Publicizing debtors with tax debts and penalties, along with the amounts owed, on mass media.

2. Taxpayers and guarantors who still owe tax debts and penalties upon receiving a notification from the customs authority about their tax arrears must promptly settle the full amount of taxes and penalties according to the law. If they fail to comply within the time limit specified in Article 26 of the Decree, compulsory measures as stipulated in Article 27 of the Decree will be applied.

Article 28. Compulsory Measures in Cases of Determined Taxes for Goods that Have Cleared Customs

In cases where taxes are determined after goods have cleared customs, if more than ninety days have passed since the deadline for implementing the tax determination decision and the taxpayer or guarantor has not voluntarily complied with the tax determination decision, the customs authority shall enforce compulsory measures according to regulations. The implementation period for the tax determination decision under this provision is the date when the customs authority issues the tax determination decision pursuant to Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance.

Article 29. Issuing a Decision on Compulsory Measures

1. The authorized person issuing the compulsory measure decision must promptly verify information and issue a decision to enforce administrative decisions in the customs field against cases where the taxpayer or guarantor; individuals or organizations violating administrative regulations have not voluntarily complied with such administrative decisions or have engaged in asset dispersal or absconding.

2. Verification of information related to the subject of compulsory measures and conditions for enforcing the compulsory measure decision shall be carried out in accordance with Articles 33, 38, Clause 1 of Article 43, and Clause 1 of Article 61 of the Decree.

For compulsory measures involving forced execution of remedial actions, prior to issuing the compulsory measure decision, the authorized person issuing the compulsory measure decision shall exchange written communications with the People's Committee of communes, wards, towns, public security agencies, and other relevant agencies where the subject of compulsory measures is located or where the contraband items, articles, or means of transport are stored regarding the actual condition of the contraband items, articles, or means of transport (whether they are being kept intact or have been consumed, dispersed, destroyed, and other information about the current status of the contraband items, articles, or means of transport), and the conditions for enforcing the compulsory measure decision of the subject of compulsory measures before issuing the compulsory measure decision.

3. In cases where a compulsory measure decision is issued for an expired administrative tax enforcement compulsory measure, if the authorized person issuing the compulsory measure decision believes that the compulsory measure can still be applied to recover the outstanding tax, penalties, and late payment fees, they shall issue a new decision to replace the expired decision to continue implementing the compulsory measure.

Documents and materials serving as the basis for issuing the compulsory measure decision must be filed in the case file.

4. If a subsequent compulsory measure decision has already been issued but there is information and conditions available to implement the previous compulsory measure, the person issuing the compulsory measure decision may decide to terminate the ongoing compulsory measure and issue a decision to implement the previous compulsory measure to ensure the recovery of the full amount of tax, penalties, and late payment fees.

The content of the newly issued decision must reflect the termination of the effectiveness of the previously issued compulsory measure decision.

5. If there is sufficient evidence to determine that the ongoing compulsory measure cannot recover the outstanding tax, penalties, and late payment fees, the authorized person issuing the compulsory measure decision may terminate the ongoing compulsory measure decision and issue a decision to apply the next compulsory measure.

The content of the newly issued decision must reflect the termination of the effectiveness of the previously issued compulsory measure decision.

Article 30. Implementation of the Enforcement Decision

1. The person issuing the enforcement decision to execute administrative decisions in the customs sector shall be responsible for organizing the implementation of such enforcement decision.

2. In cases where the enforcement decision is issued by the Chairman of the Provincial People's Committee, the Director of the General Department of Customs, the Director of the Anti-Smuggling Investigation Department, or the Director of the Post-Clearance Control Department, the Director of the Provincial, Multi-Provincial, or City Customs Department shall be responsible for organizing the implementation of such enforcement decision and reporting the results to the Chairman of the Provincial People's Committee or the Director of the General Department of Customs.

3. In cases where the enforcement measures involve the seizure of assets; the collection of money or assets held by other organizations or individuals while the enterprise or asset holder has its headquarters in another locality, the Director of the Provincial, Multi-Provincial, or City Customs Department managing that area shall be responsible for coordinating with the customs unit that issued the enforcement decision or the customs unit responsible for implementing the enforcement decision of the Chairman of the Provincial People's Committee or the Director of the General Department of Customs to enforce the enforcement decision.

Article 31. Non-Implementation of Enforcement Measures; Suspension of Application of Enforcement Measures to Suspend Customs Procedures

1. In cases of non-implementation of enforcement measures; suspension of application of enforcement measures to suspend customs procedures:

a) Taxpayers subject to enforcement measures may be allowed by the customs authority to gradually pay off tax arrears according to the provisions of Article 39 of Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of certain articles of the Law on Tax Administration and the Law Amending and Supplementing Certain Articles of the Law on Tax Administration.

b) Taxpayers who have been temporarily suspended from having enforcement measures applied to suspend customs procedures according to the provisions of Clause 5, Article 46 of the Decree.

2. Procedures and Competent Authorities for Resolution:

a) For cases of gradual payment of tax arrears, the procedures are carried out according to the provisions of Article 39 of Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of certain articles of the Law on Tax Administration and the Law Amending and Supplementing Certain Articles of the Law on Tax Administration and Article 134 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance guiding customs procedures; customs inspection and supervision; export duties, import duties, and tax management for exported and imported goods.

b) For cases of suspending the application of enforcement measures to suspend customs procedures for exported and imported goods as stipulated in Clause 5, Article 46 of the Decree:

b.1) The taxpayer subject to enforcement measures must submit a request for suspension of enforcement to the Customs Department where the tax debt arose, accompanied by a guarantee letter from a credit institution for the remaining tax, late payment interest, and fines;

b.2) The Customs Department receiving the tax debt must accept and verify the accuracy and completeness of the file within five working days from the date of receipt of all documents and report to the General Department of Customs;

If the file is incomplete, the customs department receiving the file must notify the taxpayer within three working days from the date of receipt of the file to complete it.

b.3) The General Department of Customs will review the file based on the provisions of Clause 5, Article 46 of the Decree, seek opinions from related units (if necessary), and report to the Ministry of Finance within seven working days from the date of receipt of the complete file;

b.4) The Ministry of Finance will consider and resolve the temporary suspension of enforcement measures to suspend customs procedures for each specific case based on the proposal of the General Department of Customs within five working days from the date of receipt of the report from the General Department of Customs;

b.5) The customs authority that issued the enforcement decision will base its temporary suspension of enforcement measures to suspend customs procedures on the document temporarily lifting enforcement measures issued by the Ministry of Finance.

3. The document temporarily suspending the execution of the enforcement decision to execute administrative tax decisions in the customs sector for cases where taxpayers are allowed to gradually pay off tax arrears and cases of suspending the application of enforcement measures to suspend customs procedures shall be implemented according to the model decision (QD-59) issued together with this Circular.

Article 32. Forced execution in cases where taxpayers have not complied with administrative tax decisions in customs matters and have absconded or disposed of assets

1. Signs of absconding and disposing of assets

a) Signs of absconding:

The taxpayer who has not complied with the administrative tax decision is no longer operating at the registered business location, confirmed by the People's Committee of the commune, ward, town, or residential quarter where the subject of forced execution had business activities, or according to the notification from the tax authority that the subject of forced execution has ceased operations (including cases of dissolution without following the procedures stipulated in the Enterprise Law);

b) Signs of disposing of assets:

The taxpayer who has not complied with the administrative tax decision carries out procedures for transferring, giving away, selling assets, liquidating, or disposing of account balances in an unusual manner unrelated to normal transactions, or through inspection and verification at the enterprise, there are no goods remaining.

2. The person authorized to issue the forced execution decision shall base on verified information and issue a decision to apply appropriate forced execution measures according to the procedures and formalities specified in Chapter II of the Decree and the provisions of this Circular to collect all taxes, fines, and late payment fees (if any) into the State budget.

Article 33. Costs for enforcing administrative decisions

1. The contents of costs for activities related to enforcing administrative decisions as stipulated in Article 37 of the Decree are specifically as follows:

a) Costs for mobilizing personnel to implement the forced execution decision: expenses for agencies, organizations, and individuals directly involved in enforcing the administrative decision such as the decision issuer, enforcement officers, security police, medical staff, local government representatives, social organization representatives...

b) Costs for asset valuation and auction: remuneration for members of the valuation committee; inspection and examination costs for assets (if any); rental fees for venues and means to organize auctions, posting notices, and revaluation of assets; costs for publishing auction announcements on mass media; costs for renting storage or preservation of assets; transportation rental fees for items and assets subject to forced execution;

c) Costs for renting equipment to dismantle, transport items, and assets; fuel purchase costs, rental fees for protective and medical equipment necessary for implementing the forced execution decision;

d) Costs for storing or preserving seized assets;

d) Fire prevention and explosion control costs (if any): rental fees for fire trucks, firefighting equipment, bomb and mine detection and disposal equipment, and other necessary fire prevention and explosion control equipment;

e) Costs for publishing information about tax debtors on mass media;

g) Other actual costs serving the implementation of the forced execution decision (if any).

2. Levels of expenditure

a) These costs: rental fees for storing or preserving assets; asset inspection and examination costs; rental fees for venues and means to organize auctions; costs for publishing auction announcements on mass media; transportation rental fees for items and assets subject to forced execution... are based on contracts, invoices, and legitimate expense receipts in accordance with regulations;

b) Other costs: the level of expenditure is implemented according to the general regulations of the state;

In cases where the state has not provided regulations, the entity organizing the implementation of the forced execution decision determines the actual expenditure amount accompanied by legitimate invoices and receipts and bears responsibility for their decision.

3. Sources of funds to cover enforcement costs

a) Costs for enforcing the forced execution decision are borne by the subject of forced execution.

b) The Customs Office issuing the forced execution decision prepares a budget for enforcement costs simultaneously with the issuance of the decision and is settled upon completion of the enforcement case.

c) In cases where the enforcement costs should be borne by the subject of forced execution but the Customs Office has not yet collected the money, the Customs Office may temporarily borrow from its operational funds and be reimbursed immediately after collecting the money from the subject of administrative forced execution. The temporary borrowing amount does not exceed VND 100,000,000 (one hundred million). For cases with high enforcement costs, if the permitted temporary borrowing amount is insufficient, the decision maker reports to the higher-level Customs Office for consideration and resolution on a case-by-case basis.

Article 34. Exemption and Reduction of Enforcement Costs

1. Individuals subject to enforcement may be considered for exemption or reduction of enforcement costs if they fall under one of the following circumstances:

a) Economic hardship: Individuals experiencing economic hardship are those with income insufficient to meet the minimum living standard necessary for normal living or who have been in a particularly difficult economic situation for an extended period due to natural disasters or fires. The minimum income level is the income that does not fall within the taxable income bracket for high-income individuals.

b) Belonging to policy families or having made contributions to the revolution;

c) Belonging to the category of single individuals, disabled persons, or those suffering from prolonged illness.

2. Procedures for Exemption and Reduction of Enforcement Costs:

To be considered for exemption or reduction of enforcement costs, individuals must submit a request for such consideration and send it to the customs authority issuing the enforcement decision.

Supporting documents include:

a) For individuals subject to enforcement due to economic hardship caused by natural disasters or fires, there must be confirmation from the People's Committee of the commune where they reside or from the head of the agency or organization where they work;

b) For individuals subject to enforcement whose income is insufficient to meet the minimum living standard necessary for normal living and belong to policy families, those who have made contributions to the revolution, shall follow the procedures and documents according to the current laws on recognizing and resolving benefits for martyrs and their families, war invalids, and those treated as war invalids and veterans;

c) For individuals subject to enforcement who belong to the category of disabled persons or those suffering from prolonged illness, a medical examination board or a competent health authority must issue a confirmation according to the regulations of the Ministry of Health.

3. Levels of Exemption and Reduction of Enforcement Costs

a) Individuals subject to enforcement who have partially fulfilled the enforcement costs but have fallen into a particularly difficult economic situation due to natural disasters or fires will be considered for reduction of the remaining enforcement costs;

b) In other cases, a fifty percent reduction of the enforcement costs will be considered.

4. The person issuing the enforcement decision receives the application and supporting documents, reviews and decides on the exemption or reduction of enforcement costs within five working days.

If the enforcement decision-making body decides to exempt or reduce enforcement costs, these costs will be covered from the operating budget of the unit.

5. The decision on exemption or reduction of enforcement costs will be revoked if it is discovered that the individual subject to enforcement has engaged in acts of disposing of or concealing money or assets to evade verification of specific conditions for enforcement.

Section 2

ENFORCEMENT MEASURES AND PROCEDURES FOR ENFORCING ADMINISTRATIVE DECISIONS ON TAXES IN THE CUSTOMS FIELD

Article 35. Enforcement by Withdrawing Funds from the Account of the Individual Subject to Enforcement of Administrative Tax Decisions at State Treasury, Financial Institutions; Requesting Account Freezing

1. The individual subject to enforcement of administrative tax decisions and organizations or individuals holding funds of the individual subject to enforcement have the obligation to provide the authorized decision-maker with information about the account such as: place of opening the account, account number and code, amount currently in the account of the individual subject to enforcement upon receiving a request from the authorized decision-maker.

2. Based on existing databases, tax arrears, fines, late payment penalties exceeding ninety days, and verified and collected information, the authorized decision-maker issues a decision to enforce by withdrawing funds from the account of the individual subject to enforcement at the State Treasury, financial institutions, or decides to switch to subsequent enforcement measures if the deadline specified in Clause 1 of Article 40 of the Decree is exceeded or if the account has no remaining balance.

3. If the balance in the account is less than the amount to be withdrawn from the account of the individual subject to enforcement, the State Treasury or financial institution still withdraws and transfers the available amount; continues to withdraw and transfer the remaining amount when there are transactions through the account of the individual subject to enforcement during the validity period of the decision.

4. If there is information indicating that individuals or organizations have not complied with administrative tax decisions in the customs field and have engaged in asset distribution or flight, the authorized decision-maker issuing the enforcement decision will issue an enforcement decision clearly stating the requirement or issue a document (if a previous enforcement decision has already been issued) requesting the State Treasury and financial institutions to implement the measure of withdrawing funds from the account of the individual subject to enforcement of administrative decisions.

Article 36. Forced Execution by Deducting Part of Salary or Income

1. Based on the verification results, the person authorized to issue the forced execution decision shall handle as follows:

a) Issue a decision for forced execution by deducting part of the salary or income of the individual subject to enforcement if the individual has legitimate income;

b) Decide to proceed with the next enforcement measure if the individual subject to enforcement does not have legitimate income or within three working days from the date of receiving the request from the person authorized to issue the enforcement decision, the individual subject to enforcement, the organization or individual paying the salary or income, and related organizations or individuals do not provide information about the salary and income of the individual subject to enforcement to the person authorized to issue the enforcement decision.

2. The total amount of salary and other income items serving as the basis for deduction includes all salary amounts, items having the nature of salary, and other legitimate income arising in the month.

Article 37. Forced Execution by Suspending Customs Procedures for Exported and Imported Goods

1. The person authorized to issue the enforcement decision bases on existing databases, verified information, and the results of forced execution measures such as withdrawing money from the account of the enforcement target at state treasuries, commercial banks, or other credit institutions; and based on the results of forced execution by deducting part of the salary or income, issues a decision for forced execution by suspending customs procedures for exported and imported goods.

2. The person issuing the enforcement decision is responsible for publicly announcing the decision for forced execution by suspending customs procedures for exported and imported goods on the electronic portal of the customs sector within the time limit specified in Clause 3, Article 46 of the Decree.

Article 38. Forced Execution by Seizing Assets and Auctioning Seized Assets in Accordance with the Law

1. Verify information about the assets of the enforcement target

a) The person authorized to issue the enforcement decision has the right to send a document to the enforcement target; the authority registering property rights (if there is information about the asset); the authority registering security transactions, and related organizations or individuals to verify the asset;

b) The person authorized to issue the enforcement decision has the right to verify the assets of the enforcement target at the location where the enforcement target operates or resides; the authority registering property rights; the authority registering security transactions, and related organizations or individuals;

c) Verified information includes: identified assets, the value of the identified assets reflected in the accounting books of the enforcement target, production and business results (for production and service businesses) or economic conditions (for non-business individuals). For assets that must be registered and transferred ownership, the verification should be based on purchase-sale contracts, exchange contracts, transfer contracts, or gift deeds, and certificates of property ownership. Verification can be conducted through the owner, local authorities, competent agencies, or witnesses such as confirmation by the seller, local authorities, or competent agencies regarding the sale transaction.

The verification must be recorded in a record, clearly stating the content of the verification and the signature of the person or agency providing the information;

d) Information verified for assets that must be registered and transferred ownership may be widely announced so that those with rights and obligations are informed and protect their interests;

đ) For assets that have been legally pledged or mortgaged and are not subject to seizure according to Article 49 of the Decree, the agency conducting the seizure must notify the pledgee or mortgagee of the enforcement target's obligation and request the pledgee or mortgagee to promptly inform the agency seizing the asset when the pledgor or mortgagor fulfills the pledge or mortgage contract;

e) The person authorized to issue the enforcement decision, after verifying the assets of the taxpayer at the aforementioned locations, must determine the amount of money that can be collected into the state budget through this enforcement measure by estimating the value of the asset after auction;

If it is determined that the amount collected from the enforcement activity is insufficient to cover the enforcement costs, report to the superior agency to temporarily suspend issuance of the enforcement decision (except in cases where enforcement fees are exempted or reduced as stipulated in Clause 4, Article 34 of this Circular);

g) If within five working days from the date of sending the asset verification document to the enforcement target; the authority registering property rights; the authority registering security transactions, and related organizations or individuals do not provide or provide incomplete information about the asset, or if it is determined that the enforcement amount is insufficient to cover the enforcement costs, proceed with the next enforcement measure.

2. When issuing a decision for forced execution by seizing assets for assets that must be registered for ownership, the person organizing the seizure must immediately notify the following authorities of the asset seizure:

a) The Land Registration Office and the competent authority for registering immovable property in cases of land use rights and immovable property attached to land;

b) The authority registering motor vehicles, in the case where the seized asset is a road motor vehicle;

c) Other authorities with the authority to register ownership and use according to the law.

3. Procedure for Implementing the Asset Seizure Measure

a) The asset seizure must be carried out during daylight hours and within regular working hours applicable at the location of the asset seizure, except in cases where the enforcement target is found to be fleeing, disposing of, or destroying the asset, in which case the person authorized to issue the enforcement decision has the right to immediately organize the asset seizure to prevent these actions by the enforcement target.

b) In the case where the property being seized is a house or an item that is locked or sealed, the person organizing the seizure shall request the object of compulsory enforcement, the current user, or manager of the property to unlock or unseal it; if the object of compulsory enforcement, the current user, or manager of the property does not unlock or unseal it or intentionally absents themselves, then the organization implementing the compulsory enforcement decision shall prepare a record (with representatives from local authorities and witnesses) unlocking or unsealing to inspect and list the specific properties and seize them according to the provisions of the law;

c) From the time of receiving the notice of property seizure, the agency registering ownership or usage rights of the property shall not carry out registration for the transfer of such property, except in cases where the law provides otherwise.

Within a period not exceeding three (3) working days from the date of lifting the seizure of the property or completing the sale or delivery of the seized property for the enforcement of administrative tax decisions, the person organizing the seizure must notify the agency registering ownership of the property and the agency registering security transactions as specified in point c, Clause 3, Article of this Law.

4. Some specific cases when conducting seizures

a) Only seize land use rights, houses, or headquarters of the object of compulsory enforcement if, after seizing all other assets, there is still insufficient amount to enforce the compulsory enforcement decision;

b) Only seize assets of the object of compulsory enforcement sufficient to ensure the enforcement of the compulsory enforcement decision and cover the costs of enforcement. In cases where the object of compulsory enforcement only has a single asset with a value greater than the obligation under the compulsory enforcement decision and cannot be divided or dividing it will significantly reduce its value, the person organizing the seizure still has the right to seize such asset to ensure the enforcement of the compulsory enforcement decision;

c) In cases where the object of compulsory enforcement has both immovable property as personal assets and movable property as joint assets with others, and the part of the joint asset is sufficient to enforce the compulsory enforcement decision, the person organizing the seizure shall explain clearly and request the object of compulsory enforcement to indicate which asset should be seized first to ensure the enforcement of the compulsory enforcement decision;

d) In cases where the object of compulsory enforcement requests the seizure of a part of the joint movable property within a joint asset with others, the person organizing the seizure shall proceed to seize such asset but must ensure the priority purchase right of the co-owner of the asset;

đ) If the object of compulsory enforcement has no other assets, the agency organizing the seizure has the right to seize the asset of that person that is pledged or mortgaged if the asset has a value greater than the guaranteed obligation. The agency organizing the seizure has the responsibility to inform the pledgee or mortgagee about the seizure.

5. Handing over the custody of seized assets

If the person subject to enforcement, the current user or manager of the property, or relatives of the person subject to enforcement do not accept custody or there are signs indicating the disposal or destruction of the asset, hindering the enforcement of the enforcement decision, depending on the specific circumstances, the seized asset may be handed over to organizations or individuals capable of properly custodizing the asset.

The person organizing the seizure of assets must keep and store documents and papers related to the ownership and usage rights of the secured asset safely during the enforcement process.

6. When seizing assets, the person organizing the seizure must temporarily calculate the value of the assets intended for seizure to match the portion sufficient to pay off the tax debt, late payment penalties, fines, and enforcement costs recorded in the enforcement decision. The person organizing the seizure bases the temporary valuation on market prices and may seek opinions from relevant agencies and parties involved to determine the value of the seized asset.

7. Appraisal Board and tasks of the Appraisal Board

a) Composition of the Appraisal Board: The issuer of the enforcement decision is the Chairman of the Board, representatives from financial agencies and relevant specialized agencies are members. The person in charge of implementing the enforcement decision has the right to hire or request an appraisal regarding the value of the asset. When requested by the person in charge of implementing the enforcement decision, specialized agencies have the responsibility to assign personnel with expertise to participate in the appraisal.

Representatives of specialized agencies in the Appraisal Board are experts and technicians from agencies authorized to manage the specialized and professional aspects of the appraised asset. If the asset being appraised is a house, representatives from land management agencies and construction management agencies must also participate in the Appraisal Board.

b) Tasks of the Appraisal Board:

Within seven (7) working days from the date of establishment, the Appraisal Board must conduct the appraisal. The individual whose asset is being seized or their representative can provide opinions on the appraisal, but the decision on the price belongs to the Appraisal Board.

The Appraisal Board determines the asset's price based on market prices at the time of appraisal and the professional opinions of appraisal agencies and organizations. The Appraisal Board decides the price of the asset by majority vote; in cases where opinions are evenly divided, the opinion of the Chairman of the Board serves as the basis for determining the initial selling price of the asset. Members of the Appraisal Board have the right to retain their opinions and recommend the head of the customs agency to reconsider the appraisal. For assets uniformly managed by the State, the appraisal is based on the State-determined asset price.

8. The agency implementing enforcement has the right to organize a re-appraisal of the asset in the following cases:

a) There is evidence of violation of the valuation procedure;

b) There is significant price fluctuation;

c) More than six months have passed since the valuation date without the asset being sold.

9. Re-appraisal of the asset

Upon recognizing the need for a re-appraisal of the asset, the agency organizing the enforcement of administrative tax decisions shall issue a notification to the Appraisal Board regarding the organization of a re-appraisal of the asset for coordinated implementation or request an appraisal agency established in accordance with the law to conduct the re-appraisal of the asset. The re-appraisal of the asset as stipulated in point a, point b, Clause 8, Article of this Law shall be carried out as follows:

a) The appraisal of the asset is considered a procedural violation if it falls under any of the following circumstances:

a.l) The Appraisal Board is not composed as prescribed.

a.2) The subject against whom compulsory enforcement is applied is not properly notified to participate in the valuation of the property;

a.3) Incorrectly applying the provisions on the price of property in cases where the property is uniformly managed by the state regarding its price;

a.4) There are serious errors in classifying and determining the percentage value of the property;

a.5) Other cases as prescribed by law;

b) Seized property shall be considered to have undergone significant price fluctuations in the following situations:

The price of the property fluctuates by twenty percent (20%) or more for property valued at less than one hundred million dong.

The price of the property fluctuates by ten percent (10%) or more for property valued between one hundred million dong and less than one billion dong.

The price of the property fluctuates by five percent (5%) or more for property valued at one billion dong or more;

The subject against whom compulsory enforcement is applied has the right to request the customs authority to re-examine the price when there is a price fluctuation before the public announcement regarding the auctioned property. The Customs Authority will base its decision on market prices and prices provided by the price management agency to determine whether there has been a price fluctuation and decide on the organization of a new valuation.

10. Determining the starting price for auctioning seized property:

The starting price for auctioning the property is the value of the property determined at the time of seizure according to Article 54 of the Decree.

11. The proceeds from the auction of seized property of the subject against whom compulsory enforcement is applied shall be handled in the following order:

a) Paying the costs of compulsory enforcement and the costs of auctioning the seized property obtained from other individuals or organizations holding the property;

b) Depositing the corresponding amount of tax, late payment fees, and fines recorded in the compulsory enforcement decision into the state budget account or the temporary retention account of the customs authority opened at the state treasury;

c) Returning the excess to the subject against whom compulsory enforcement is applied (if any);

Article 39. Compulsory Enforcement by Collecting Money or Property Held by Others for the Subject Against Whom Administrative Decision Enforcement is Applied in the Customs Field

1. Organizations or individuals holding money, property, goods, certificates, or securities with value for the subject against whom administrative decision enforcement is applied in the customs field include:

a) Organizations or individuals who owe money to the subject against whom compulsory enforcement is applied;

b) Organizations or individuals, treasuries, banks, credit institutions authorized by the subject against whom compulsory enforcement is applied to hold money, property, goods, certificates, or securities with value, or the customs authority has sufficient evidence to prove that the money, property, goods, certificates, or securities with value held by such individuals, households, or organizations belong to the subject against whom compulsory enforcement is applied;

2. Verification of Information

a) The person authorized or delegated to issue the compulsory enforcement decision has the right to collect and verify information through a written request to third parties holding money or property of the subject against whom compulsory enforcement is applied to provide information about the money or property they hold or debts owed to the subject against whom compulsory enforcement is applied;

If the third party holding money or property of the subject against whom compulsory enforcement is applied fails to comply, they must submit a written explanation to the customs authority within five (5) working days from the date of receipt of the customs authority's written request;

b) Based on the information provided by the third party holding money or property of the subject against whom compulsory enforcement is applied, the person authorized to issue the compulsory enforcement decision by collecting money or property held by others or debts owed to the subject against whom compulsory enforcement is applied;

c) In case, after five (5) working days from the date of sending the written request to the third party to provide information about the money or property they hold or debts owed to the subject against whom compulsory enforcement is applied, the third party does not provide, provides insufficiently, or submits a written explanation for failing to provide information about the money or property they hold, then proceed to the next measure;

d) In case there is no information about money or property held by other organizations or individuals for the subject against whom compulsory enforcement is applied, proceed to the next compulsory enforcement measure.

Article 40. Compulsory Measures for Recovery of Business Registration Certificates, Enterprise Registration Certificates, Licenses for Establishment and Operation, and Professional Practice Licenses

1. Verification of Information

The person authorized to issue the compulsory enforcement decision or the person delegated such authority shall be responsible for organizing the verification of information regarding the taxpayer subject to the recovery of business registration certificates, enterprise registration certificates, licenses for establishment and operation, or professional practice licenses through management data on taxpayers at customs authorities or competent state agencies issuing such documents to serve as the basis for issuing the compulsory enforcement decision and sending a request letter to the agency issuing business registration certificates, enterprise registration certificates, licenses for establishment and operation, or professional practice licenses to recover these certificates and licenses.

2. Enforcement Decision

a) The enforcement decision for the recovery of business registration certificates, enterprise registration certificates, licenses for establishment and operation, or professional practice licenses shall clearly state: the date of issuance of the decision; the basis for issuing the decision; the name, position, and place of work of the decision issuer; the registered name, business address, and tax code of the individual subject to the recovery of business registration certificates, enterprise registration certificates, licenses for establishment and operation, or professional practice licenses; the type of document to be recovered (number, date of issuance...); the amount subject to enforcement (based on the administrative tax decision amount and enforcement costs up to five (5) days before enforcement); the reason for enforcement; the name, address, bank account number, and method of transferring the enforced amount (cash or transfer); the time of execution and signature of the decision issuer, seal of the enforcement decision issuing agency;

b) The enforcement decision must be sent to the enforcement target, relevant agencies, organizations, and individuals within five (5) working days from the date of issuance.

3. Request for Enforcement

a) The request for enforcement to recover business registration certificates, enterprise registration certificates, licenses for establishment and operation, or professional practice licenses must include the following main contents: the competent state agency receiving the document; information of the individual or organization subject to enforcement: registered name, tax code, business address; the type of document to be recovered; related information about the type of document to be recovered (number, date of issuance...); the reason for implementing the enforcement measure (accompanied by copies of previous enforcement files); the time requested for the issuing agency to recover business registration certificates, enterprise registration certificates, or licenses for establishment and operation, professional practice licenses;

b) The request for enforcement must be sent to the organization or individual subject to enforcement and the competent state management agency to recover business registration certificates, enterprise registration certificates, licenses for establishment and operation, or professional practice licenses within three (3) working days from the date of issuance.

4. Responsibilities of the Agency Authorized to Recover Business Registration Certificates, Enterprise Registration Certificates, or Licenses for Establishment and Operation, Professional Practice Licenses

Within ten (10) working days from the date of receipt of the enforcement request letter from the customs authority, the competent state management agency must notify the customs authority of whether it will implement or not implement the recovery of business registration certificates, enterprise registration certificates, or licenses for establishment and operation, professional practice licenses.

Chapter III

IMPLEMENTATION

Article 41. Responsibilities for Implementation

1. The Director of the General Department of Customs shall organize and direct the handling of administrative violations, enforcement of administrative decisions in the customs sector; inspect compliance with laws and handle complaints to ensure uniform implementation throughout the sector in accordance with the provisions of the law.

2. The immediate superiors of those authorized to impose penalties shall be responsible for organizing inspections of subordinates' handling of administrative violations.

The Directors of Provincial, Central City, and Directly Governed City Customs Departments, the Director of the Anti-Smuggling Investigation Department, and the Director of the Post-Clearance Inspection Department under the General Department of Customs shall strictly organize inspections of the handling of administrative violations within their units.

At each Branch Office and Control Team under the Provincial, Central City, and Directly Governed City Customs Departments, staff members specialized in monitoring, guiding, and inspecting the imposition of administrative penalties by business teams must be assigned.

3. Customs officers authorized to impose penalties, apply preventive measures against administrative violations, and ensure the enforcement of administrative penalties, or those assigned tasks to advise those authorized to impose penalties and enforce administrative decisions in the customs sector, if they violate legal provisions or lack a sense of responsibility or engage in harassment or seek personal gain, will be dealt with strictly according to the law depending on the severity of the violation; if such actions cause material damage to individuals or organizations, they must compensate according to the law on state compensation liability.

4. The forms of records, decisions, and notifications used during the process of imposing administrative penalties, applying preventive measures against administrative violations, and ensuring the handling of administrative violations and enforcement of administrative decisions in the customs sector shall be implemented in accordance with the attached annexes to this Circular. The Director of the General Department of Customs shall be responsible for guiding the uniform application of these forms throughout the sector.

Article 42. Transitional Provisions

1. For administrative violations in the customs sector that occurred before the effective date of this Circular, penalties shall be imposed according to the legal provisions in effect at the time of the violation.

For violations occurring before the effective date of this Circular but discovered or being considered and resolved thereafter, the provisions of this Circular shall be applied for consideration and resolution if they are more favorable to the individual or organization committing the administrative violation.

2. For administrative penalty decisions already issued or fully executed before the effective date of this Circular, if the individual or organization subject to the administrative penalty in the customs sector still has complaints, the provisions of the law in effect at the time of the violation shall be applied to resolve them.

Article 43. Effective Date

1. This Circular takes effect from December 1, 2016.

Repeal Circular No. 190/2013/TT-BTC dated December 12, 2013, issued by the Minister of Finance, guiding the implementation of Decree No. 127/2013/NĐ-CP dated October 15, 2013, of the Government regarding the handling of administrative violations and enforcement of administrative decisions in the customs sector.

2. During implementation, if related documents referred to in this Circular and its annexes are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

3. During implementation, if there are difficulties or obstacles, relevant units, organizations, and individuals are requested to promptly report to the Ministry of Finance and the General Department of Customs for research and resolution.