Decree No. 45/2016/ND-CP amending and supplementing certain Articles of Decree No. 127/2013/ND-CP dated October 15, 2013 of the Government stipulating administrative penalties and enforcement of administrative decisions in the customs sector.

DECREE

AMENDMENTS AND SUPPLEMENTS TO SOME ARTICLES OF DECREE NO. 127/2013/ND-CP DATED OCTOBER 15, 2013 OF THE GOVERNMENT ON ADMINISTRATIVE PENALTIES FOR VIOLATIONS AND ENFORCEMENT OF ADMINISTRATIVE DECISIONS IN THE CUSTOMS FIELD

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law on Handling Administrative Offenses dated June 20, 2012;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Law on Management and Use of State Property dated June 21, 2017; tax dated November 29, 2006, the Law Amending and Supplementing Some Articles of the Law on Tax Administration Management tax dated November 20, 2012, the Law Amending and Supplementing Some Articles of the Laws on Tax dated November 26, 2014; At the proposal of the Minister of Finance,

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

The Government promulgates this Decree amending and supplementing some articles of Decree No. 127/2013/ND-CP dated October 15, 2013 of the Government on administrative penalties for violations and enforcement of administrative decisions in the customs field.c) Supplementing point c of Clause 3 as follows:

AMENDING AND SUPPLEMENTING SOME ARTICLES OF DECREE NO. 127/2013/ND-CP DATED OCTOBER 15, 2013 OF THE GOVERNMENT ON ADMINISTRATIVE PENALTIES FOR VIOLATIONS AND ENFORCEMENT OF ADMINISTRATIVE DECISIONS IN THE CUSTOMS FIELD.Article 4. Forms of Administrative Penalties and Measures to Rectify Consequences27/2011. For each administrative violation in the customs field, organizations and individuals shall be subject to one of the following main forms of administrative penalty: warning or fine. 2. The amount of fine for individuals and organizations

Article 1. Amend and supplement certain articles of the Governmental Decree No. 10/2015/NĐ-CP dated January 28, 2015, concerning augmenting and intrauterine artificial insemination techniques and conditions for surrogacy for humanitarian purposesProvincial public libraries perform tasks and powers as prescribed in Clause 2, Article 11, Article 38, and Article 39 of the Library Law and the following tasks and powers: a) The amount of fine prescribed in Section 2 Chapter I of this Decree applies to organizations; the amount of fine for individuals is half the amount of fine for organizations, except in cases provided for in Point b and Point c Clause 2 of this Article; quan

a) Amending and supplementing Point c Clause 2 as follows:

b) The amount of administrative penalty for violations stipulated in Article 9; Clause 1, Clause 2 Article 14 of this Decree applies to individuals;c) The amount of administrative penalty for violations of tax laws stipulated in Article 8 of this Decree is the amount of fine applied to both individuals and organizations according to Clause 33 Article 1 of the Law Amending and Supplementing Some Articles of the Law on Tax Administration dated November 20, 2012.

3. Depending on the nature and degree of violation, organizations and individuals committing violations may also be subject to additional forms of administrative penalty, namely confiscation of goods and means of transport involved in administrative violations in the customs field.

4. In addition to the main form of administrative penalty and additional administrative penalty, individuals and organizations committing administrative violations may also be subject to one or more measures to rectify consequences as follows:

a) Compelling removal from the territory of Vietnam or compelling re-export of goods and means of transport;

b) Compelling compliance with the regulations on transit, transshipment, transborder shipment, and temporary import for re-export through designated ports and routes;

c) Compelling removal of packaging and labels that have been altered due to violations;

d) Compelling destruction of goods and items harmful to human health, animals, plants, and the environment, as well as cultural products containing harmful content;

đ) Compelling removal from the territory of Vietnam or compelling destruction of contraband goods that do not meet the requirements of conditions, standards, technical regulations as prescribed or require permits but lack such permits, except for exported goods;

e) Compelling payment of an amount equal to the value of the contraband goods in cases where the contraband goods no longer exist.”

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

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

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

2. Mistakes made during the process of importing or sending goods into Vietnam, which have been reported in writing by the sender, recipient, or their authorized representative to the Head of the Customs Sub-Department where the goods are stored before registering the customs declaration; except in cases where imported goods are narcotics, weapons, subversive materials, or chemicals listed in Schedule I of the Chemical Weapons Convention.

3. Cases where supplementary customs declarations are made within the time limit prescribed by law.

2. Amending and supplementing Clause 5 as follows:

4. Organizations and individuals who violate the provisions of Article 8 and Article 13 of this Decree, but the difference in tax does not exceed VND 500,000 for individual violations or VND 2,000,000 for organizational violations.

5. Exporting or importing goods that do not match the declared quantity or weight as stipulated in Article 7 of this Decree, but the value of the mismatched goods does not exceed 10% of the actual export or import value, with a maximum of VND 10,000,000.

6. Declaring the correct name of exported or imported goods but incorrectly declaring the code number, tax rate, or initial tax level.

7. Violating the declaration regulations for cash foreign currency, Vietnamese dong in cash, and gold carried by persons entering or leaving the country, where the value of the contraband goods is less than VND 5,000,000.”

Article 6. Violations Regarding Time Limits for Customs Procedures and Submission of Tax Documents

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

a) Failure to declare, submit, present, or provide information on customs documents within the prescribed time limit, except for violations stipulated in Clause 3, Points a and b Clause 4, and Clause 5 of this Article;

b) Failure to submit supplementary declarations within the prescribed time limit when there are changes in container numbers, loading ports, exit checkpoints, or means of transport for exported goods;

c) Failure to declare the official price within the prescribed time limit for cases where there was no official price at the time of registration of the customs declaration;

3. Amend and supplement Article 6 as follows:

d) Failure to re-export means of transport belonging to individuals or organizations passing through border checkpoints for cargo delivery and receipt within the prescribed time limit. 2. A fine of VND 1,000,000 to VND 2,000,000 shall be imposed for failure to comply with the prescribed time limits in any of the following cases: a) Providing audit reports, financial statements; notifying decisions on handling violations of tax and accounting laws for enterprises under preferential regimes; b) Reporting quantities of imported goods for construction of factories, goods stored outside bonded warehouses by export processing enterprises;

c) Reporting quantities of goods entering, exiting, and remaining in transit ports;

d) Reporting the operation status of customs agency agents.

b) Failing to supplement declarations within the prescribed time limit when there is a change in information regarding the export goods container number, loading port, export customs checkpoint, or means of transport for exported goods;

c) Submitting the official price declaration beyond the prescribed time limit in cases where the official price was not available at the time of registering the customs declaration;

d) Failing to re-export the means of transport belonging to individuals or organizations passing through the customs checkpoint for the purpose of delivering or receiving goods within the prescribed time limit;

2. A fine of from 1,000,000 VND to 2,000,000 VND shall be imposed on the failure to comply with the prescribed time limit in one of the following cases:

a) Providing audit reports, financial statements; notifying decisions on handling violations of tax and accounting laws for enterprises subject to preferential treatment;

b) Reporting the quantity of imported goods for construction of warehouses, goods stored in external warehouses by export processing enterprises;

c) Reporting the quantity of goods entering, exiting, and remaining at transshipment ports;

d) Reporting the operation status of customs clearance agents;

d) Report on the statistical clearance of postal goods imported into Vietnam for onward international transit.

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

a) Submitting a customs declaration before the exported goods have been concentrated at the location previously notified to the customs authority.

b) Filing declarations and procedures out of the prescribed time limit when transferring domestic consumption or changing the purpose of use of goods that have been determined as non-taxable, duty-free, tax-exempt, refundable, or non-collectible goods.

c) Failing to submit the non-payment file, final settlement report, and usage report of duty-free goods within the prescribed time limit.

d) Violating the regulations on the processing period for surplus raw materials and supplies; waste materials and by-products; leased or borrowed machinery and equipment upon completion or expiration of the processing contract.

d) Failing to notify the processing facility or production site for exported goods; storage locations for raw materials, supplies, machinery, equipment, and exported products within the prescribed time limit.

e) Failing to notify within the prescribed time limit when hiring other organizations or individuals for further processing.

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

h) Violating other provisions regarding the declaration deadline as prescribed by law.

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

a) Failing to re-export temporarily imported duty-free goods or goods subject to temporary import-re-export within the prescribed time limit.

b) Failing to re-export or re-import transportation vehicles entering or exiting the country within the prescribed time limit, except for passenger cars with less than 24 seats as stipulated in Clause 5 of this Article and cases where transportation vehicles of individuals or organizations pass through border gates for cargo delivery and receipt.

c) Storing goods in transit on Vietnamese territory beyond the prescribed time limit.

5. Failing to re-export passenger cars with less than 24 seats entering the country within the prescribed time limit, except for cases punished under Point d Clause 1 and Point b Clause 4 of this Article, shall be penalized as follows:

a) A fine of VND 10,000,000 to VND 20,000,000 in cases where the re-export period exceeds the prescribed time limit by less than 30 days.

b) A fine of VND 20,000,000 to VND 50,000,000 in cases where the re-export period exceeds the prescribed time limit by 30 days or more.

6. Measures to rectify consequences shall be applied:

a) Compelling the re-export of temporarily imported goods or temporarily imported transportation vehicles for violations stipulated in Point d Clause 1, Point g Clause 3; Points a and b Clause 4, Clause 5 of this Article, except for cases where permission has been granted to consume goods in Vietnam according to regulations.

b) Compelling the removal of goods from Vietnam for violations stipulated in Point c Clause 4 of this Article".

4. To amend and supplement Article 7 as follows:

"Article 7. Violations concerning customs declaration

1. A fine of VND 500,000 to VND 1,000,000 shall be imposed for failing to declare or declaring inaccurately the name, type, quantity, weight, origin of humanitarian aid or non-refundable aid goods approved by competent authorities.

2. A fine of VND 1,000,000 to VND 3,000,000 shall be imposed for failing to declare or declaring inaccurately the name, type, quantity, weight, quality, value, origin of goods in any of the following cases:

a) Goods from abroad entering a free trade zone or from a free trade zone exiting to another country.

b) Goods in transit, transshipment, goods from abroad entering a transshipment port or from a transshipment port exiting to another country.

c) Goods used or destroyed within a free trade zone.

3. A fine of VND 3,000,000 to VND 5,000,000 shall be imposed for failing to declare or declaring inaccurately the name, type, origin, quantity, weight, quality, value of export or import goods that are exempted or non-taxable according to the law.

4. A fine of VND 10,000,000 to VND 20,000,000 shall be imposed for declaring imported goods under processing or production for export without having a processing production base or an export production base.

5. A fine of VND 20,000,000 to VND 40,000,000 shall be imposed for falsely declaring the name, quantity, weight, value of exported goods; except for exported goods which are processed products, export production products, or products exported abroad by export processing enterprises, or goods subject to temporary import-re-export.

6. Violations stipulated in Clause 3, Clause 4, Clause 5 of this Article leading to a shortage in the amount of tax payable or an increase in the amount of tax exempted, reduced, refunded, or not collected, or tax evasion, tax avoidance shall be punished according to Article 8 or Article 13 of this Decree."

5. Amending and supplementing Article 8 as follows:

"Article 8. Violations concerning tax declaration

The taxpayer who commits an inaccurate declaration leading to a shortage in the amount of tax payable or an increase in the amount of tax exempted, reduced, refunded, or not collected shall, in addition to paying the full amount of tax and late payment interest as prescribed, be punished as follows:

1. A fine of 10% of the amount of tax declared short or the amount of tax exempted, reduced, not collected, or refunded higher than the legal provisions on tax for any of the following acts of violation:

a) In cases where the taxpayer discovers and supplements the tax declaration file over 60 (sixty) days from the date of goods clearance but before the customs authority decides to conduct post-clearance inspection or audit.

b) Failing to declare or declaring inaccurately the name, type, quantity, weight, quality, value, commodity code, tariff rate, tax rate, origin of export or import goods during the customs procedure but the taxpayer discovers and supplements the tax declaration file after the customs authority directly inspects the customs file and before the goods clearance.

2. A fine of 20% of the amount of tax declared short or the amount of tax exempted, not collected, or refunded higher than the legal provisions on tax for any of the following acts of violation:

a) Failing to declare or declaring incorrectly the name of goods, type, quantity, weight, quality, value, commodity code, tax rate, tax amount, origin of exported or imported goods that are discovered by customs authorities during the customs clearance process, or when such incorrect declarations are detected during post-clearance inspections but the violator has voluntarily paid all due taxes before the violation report is issued;

b) Declaring incorrectly about tax-exempt objects or duty-free objects;

c) Using goods within tariff quotas not in accordance with regulations;

d) Falsely completing or incorrectly declaring contents in exemption application files, tax reduction and refund application files, non-payment application files, and tax payment and fine overpayment processing files;

đ) Violating regulations on managing raw materials, components, machinery, equipment, processed products, and export production leading to actual inventory shortages compared to accounting records, export/import documentation, without falling under the cases specified in Points d, đ, e, and Point g Clause 1 Article 13 of this Decree;

e) Violating regulations on managing goods in bonded warehouses leading to actual inventory shortages compared to accounting records without falling under the case specified in Point g Clause 1 Article 13 of this Decree;

g) Other undeclared or incorrectly declared actions resulting in reduced tax payable or increased tax exemptions, reductions, refunds, or non-payment;

3. Violations stipulated in this Article involving tax evasion or fraudulent tax practices shall be punished according to Article 13 of this Decree;

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

6. Amending and supplementing Article 9 as follows:

"Article 9. Violations concerning customs declaration for foreign currency cash, Vietnamese dong in cash, transferable instruments, precious metals, and precious stones; committed by persons exiting or entering the country;i出境、入境时携带外币现钞、人民币现钞、有价证券、黄金的1. A person exiting the country who fails to declare or incorrectly declares the amount of foreign currency cash, Vietnamese dong in cash, or gold carried exceeding the prescribed limit shall be subject to the following penalties:

a) A fine of VND 1,000,000 to VND 3,000,000 for carrying an excess amount where the value of the contraband is equivalent to VND 5,000,000 to less than VND 30,000,000;

b) A fine of VND 5,000,000 to VND 15,000,000 for carrying an excess amount where the value of the contraband is equivalent to VND 30,000,000 to less than VND 70,000,000;

c) A fine of VND 15,000,000 to VND 25,000,000 for carrying an excess amount where the value of the contraband is equivalent to VND 70,000,000 to less than VND 100,000,000;

d) A fine of VND 30,000,000 to VND 50,000,000 for carrying an excess amount where the value of the contraband is equivalent to VND 100,000,000 or more but does not constitute a criminal offense;

2. A person entering the country who fails to declare or incorrectly declares the amount of foreign currency cash, Vietnamese dong in cash, or gold carried exceeding the prescribed limit shall be subject to the following penalties:

a) A fine of VND 1,000,000 to VND 2,000,000 for carrying an excess amount where the value of the contraband is equivalent to VND 5,000,000 to less than VND 50,000,000;

b) A fine of VND 5,000,000 to VND 10,000,000 for carrying an excess amount where the value of the contraband is equivalent to VND 50,000,000 to less than VND 100,000,000;

c) A fine of VND 10,000,000 to VND 20,000,000 for carrying an excess amount where the value of the contraband is equivalent to VND 100,000,000 or more but does not constitute a criminal offense;

3. For violations stipulated in Clause 2 of this Article, if the declared amount of foreign currency cash, Vietnamese dong in cash, or gold exceeds the actual amount carried, the penalties shall be as follows:

a) A fine of VND 5,000,000 to VND 15,000,000 for the declared amount exceeding the actual amount carried where the value of the contraband is equivalent to VND 10,000,000 to less than VND 100,000,000;

b) A fine of VND 15,000,000 to VND 25,000,000 for the declared amount exceeding the actual amount carried where the value of the contraband is equivalent to VND 100,000,000 or more but does not constitute a criminal offense;

4. A person exiting or entering the country using a travel pass or border identification card who fails to declare or incorrectly declares the amount of foreign currency cash they are not allowed to carry shall be subject to the following penalties:

a) A fine of VND 5,000,000 to VND 10,000,000 for the value of the contraband being equivalent to less than VND 50,000,000;

b) A fine of VND 10,000,000 to VND 30,000,000 for the value of the contraband being equivalent to VND 50,000,000 to less than VND 100,000,000;

c) A fine of VND 30,000,000 to VND 50,000,000 for the value of the contraband being equivalent to VND 100,000,000 or more but does not constitute a criminal offense;

5. A person exiting or entering the country who fails to declare or incorrectly declares the amount of precious metals, precious stones, or transferable instruments they are required to declare upon exit or entry shall be subject to the following penalties:

b) A fine of VND 5,000,000 to VND 15,000,000 for carrying an excess amount where the value of the contraband is equivalent to VND 30,000,000 to less than VND 50,000,000;

b) A fine of VND 5,000,000 to VND 15,000,000 for carrying an excess amount where the value of the contraband is equivalent to VND 30,000,000 to less than VND 70,000,000;

c) A fine of VND 15,000,000 to VND 30,000,000 for carrying an excess amount where the value of the contraband is equivalent to VND 50,000,000 to less than VND 100,000,000;

6. Contraband items shall be returned once the penalty decision has been implemented. The carriage of foreign currency cash, Vietnamese dong in cash, gold, precious metals, precious stones, and transferable instruments by persons exiting or entering the country shall comply with the provisions of the law;

2. A person entering the country who fails to declare or incorrectly declares the amount of foreign currency cash, Vietnamese dong in cash, or gold carried exceeding the prescribed limit shall be subject to the following penalties:

"Article 10. Violations concerning customs inspection and audit;

2. The application file for investigation of emergency measures for textile products as prescribed in Article 63 of Decree No. 86/2025/NĐ-CP must also include the following specific additional contents:

1. A fine of VND 1,000,000 to VND 2,000,000 for the act of erasing or altering customs declaration documents registered without affecting the tax payable or violating export-import management policies."

1. A fine of from 1,000,000 VND to 2,000,000 VND shall be imposed on the act of erasing or altering documents in the customs declaration file that has been registered without affecting the amount of tax payable or without violating the management policy for exported and imported goods;

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

a) Failure to arrange personnel or means to perform tasks related to inspecting goods and transport vehicles upon request of the customs authority without a valid reason;

b) Violation of regulations on establishing, storing records, certificates, and ledgers;

c) Non-compliance with decisions on inspection and audit issued by the customs authority.

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

a) Failure to present goods under customs supervision or goods still being held for post-clearance inspection when requested by the customs authority according to the law;

b) Failure to provide or provide incomplete or untimely documentation, files, materials, or electronic data related to exported or imported goods, outbound or inbound transport vehicles when requested by the customs authority according to the law.

4. A fine of from 20,000,000 VND to 30,000,000 VND shall be imposed for the act of substituting inspected goods with uninspected goods.

5. A fine of from 40,000,000 VND to 80,000,000 VND shall be imposed for any of the following violations:

a) Using counterfeit customs seals; using false, illegal, or inaccurate certificates, documents to declare, submit, or present to the customs authority without constituting a criminal offense;

b) Illegally using login accounts, digital signatures granted to other organizations or individuals to process customs procedures;

c) Unauthorized access, alteration, or destruction of the customs information system without constituting a criminal offense.

6. Additional penalties:

a) Confiscation of the contraband goods for violations stipulated in Clause 4; Point a, Clause 5 of this Article where the goods are prohibited from export or import; temporarily suspended from export or import; or do not meet legal requirements regarding conditions, standards, technical regulations or require permits but lack such permits;

b) Confiscation of counterfeit seals, certificates, or illegal documents for violations stipulated in Point a, Clause 5 of this Article.

7. Measures to remedy consequences:

Compel the return of the value of the contraband goods in monetary form in cases where the contraband goods no longer exist for violations stipulated in Clause 4; Point a, Clause 5 of this Article where the goods are prohibited from export or import; temporarily suspended from export or import; or do not meet legal requirements regarding conditions, standards, technical regulations or require permits but lack such permits.

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

8. Amending and supplementing Article 11 as follows:

"Article 11. Violations concerning customs supervision

1. A fine of from 5,000,000 VND to 10,000,000 VND shall be imposed for the act of transshipment, transfer, storage, splitting of consignments, or changing modes of transportation during the movement of goods under customs supervision without notification or approval of the customs authority according to the law.

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

a) Transporting goods in transit, port transfer, border transfer, customs station transfer, temporary import-re-export trade goods not along the prescribed route, schedule, location, customs station, or time registered in the customs declaration without a valid reason;

b) Unauthorized removal of customs seals;

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

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

đ) Storing goods at unauthorized locations or locations registered with the customs authority;

e) Bringing raw materials, components, machinery, or equipment to another facility for processing without notifying the customs authority.

3. A fine of from 20,000,000 VND to 30,000,000 VND shall be imposed for any of the following violations:

a) Consuming goods under customs supervision.

In cases where the contraband goods involved in the violation are non-taxable, exempted from tax, eligible for tax exemption, or subject to tariff quotas and do not violate export or import management policies, they shall be punished according to Point đ, Clause 2, Article 8 or Point g, Clause 1, Article 13 of this Decree;

b) Consuming transport vehicles registered for circulation abroad temporarily entering Vietnam.

4. A fine of from 30,000,000 VND to 40,000,000 VND shall be imposed for the act of consuming goods brought back for safekeeping until clearance is completed according to the law.

5. A fine of from 40,000,000 VND to 60,000,000 VND shall be imposed for the acts stipulated in Point a, Clause 3, and Clause 4 of this Article where the goods fall into one of the following categories:

a) Goods prohibited from export or import; temporarily suspended from export or import; or do not meet legal requirements regarding conditions, standards, technical regulations or require permits but lack such permits when exporting or importing;

b) Temporary import-re-export trade goods listed in the permit requirement list but lacking permits; goods listed in the ban on temporary import-re-export trade or temporarily suspended from temporary import-re-export trade.

6. Additional penalties:

Confiscate the contraband goods for violations stipulated in Point b, Clause 3, and Point a, Clause 5 of this Article if the contraband goods still exist.

7. Measures to remedy consequences:

a) Compel the transportation of goods in transit, port transfer, border transfer, customs station transfer, temporary import-re-export trade goods through the correct customs station and route for violations stipulated in Point a, Clause 2 of this Article;

b) Compel the removal of the contraband goods out of Vietnam or compel re-export of the contraband goods for violations stipulated in Point b, Clause 5 of this Article;

c) Compel the return of the value of the contraband goods in monetary form in cases where the contraband goods no longer exist for violations stipulated in Point b, Clause 3, and Clause 5 of this Article;

d) Compel the removal of packaging and labels that have been altered due to the violation of the provisions set forth in Point c Clause 2 of this Article.

9. Amend and supplement Article 12 as follows:

Article 12. Violations of customs control regulations

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

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

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

2. A fine of from VND 3,000,000 to VND 5,000,000 shall be imposed for any of the following violations where the value of the contraband does not exceed VND 50,000,000:

a) Accepting, buying, selling, or transporting export or import goods without lawful documentation within the customs territory but not falling under the cases stipulated in Articles 7, 8, 9, 13, and 14 of this Decree;

b) Illegally transporting goods or currency across borders without constituting a crime.

3. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for the act of moving foreign transport vehicles across land borders outside the designated routes or border gates.

4. A fine of from VND 10,000,000 to VND 30,000,000 shall be imposed for the violation of the provisions set forth in Clause 2 of this Article where the value of the contraband ranges from VND 50,000,000 to less than VND 100,000,000 and does not constitute a crime.

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

a) The violation of the provisions set forth in Clause 2 of this Article where the value of the contraband is VND 100,000,000 or more and does not constitute a crime;

b) Unloading goods at a port other than the destination port listed in the cargo manifest or transport document without a valid reason;

c) Loading, unloading, transshipment, bunkering, or uncoupling export, import, or transit goods on transport vehicles under customs supervision without the consent of the customs authority;

d) Disposing of goods by dumping, destroying, or discarding them to evade customs inspection, supervision, or control.

6. Additional penalties:

Confiscate the contraband for violations of the provisions set forth in Clause 2, Clause 4; Point a, Point d Clause 5 of this Article, except in cases where the contraband must be destroyed according to the provisions set forth in Point c Clause 7 of this Article.

7. Measures to remedy consequences:

a) Compel the payment of an amount equal to the value of the contraband in cases where the contraband no longer exists due to the violation of the provisions set forth in Point d Clause 5 of this Article;

b) Compel the re-exportation of the transport vehicle in cases of the violation of the provisions set forth in Clause 3 of this Article;

c) Compel the destruction of goods or items harmful to human health, animals, plants, the environment, or cultural products containing harmful content in cases of violations of the provisions set forth in Clause 2, Clause 4, and Point a Clause 5 of this Article.

10. Amend and supplement Article 13 as follows:

Article 13. Penalties for tax evasion and fraud

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

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

b) Incorrectly declaring commodity codes, tax rates, or tax amounts for goods whose codes, rates, and amounts have been specified by customs authorities;

c) Failing to declare or incorrectly declaring the name, type, quantity, weight, quality, value, commodity codes, tax rates, tax amounts, origin of exported or imported goods discovered during post-clearance audits or inspections by customs authorities, but the violator does not voluntarily pay the full tax due before the issuance of the violation notice;

d) Processing export procedures but not exporting processed products, export production products, or products exported abroad by export processing zones;

đ) Exaggerating the types, quantities, weights of processed products, export production products, or products exported abroad by export processing zones, or re-exported goods with fraudulent tax amounts exceeding VND 100,000,000 without constituting a crime;

e) Exporting products under processing or export production schemes or products exported abroad by export processing zones without being produced from imported raw materials; importing products under processing schemes from abroad without being produced from exported raw materials;

g) Misusing goods exempt from taxation, tax-free, or tax-exempt goods for purposes other than those intended without declaring the change of purpose to customs authorities;

h) Failing to declare or incorrectly declaring the name, commodity codes, types, quantities, weights, qualities, values, tax rates, tax amounts, or origin of imported goods from duty-free zones into domestic areas;

i) Failing to record in accounting books transactions related to determining the amount of tax payable;

k) Selling tax-free goods to unauthorized recipients;

l) Other intentional acts of failing to declare or incorrectly declaring the name, types, quantities, weights, qualities, values, tax rates, tax amounts, or origin of exported or imported goods to evade taxes or commit tax fraud.

2. If taxpayers violate the provisions set forth in Clause 1 of this Article but do not reach the level of criminal prosecution, they shall, in addition to paying the full tax as prescribed, also be subject to fines as follows:

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

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

3. The provisions of this Article do not apply to cases violating the provisions set forth in Article 14 of this Decree.

11. Amend and supplement Article 14 as follows:

Article 14. Violations of policies governing the management of export, import, and transit goods; transport vehicles exiting, entering, or transitingg transport vehicles exiting, entering, or transiting

1. Exporting or importing goods by persons exiting, entering, or residing in border areas in violation of policies governing the management of export and import goods shall be penalized as follows:

a) A fine of VND 1,000,000 to VND 2,000,000 where the value of the contraband items is less than VND 30,000,000;

b) A fine of VND 2,000,000 to VND 5,000,000 where the value of the contraband items is from VND 30,000,000 to less than VND 50,000,000;

c) A fine of VND 5,000,000 to VND 10,000,000 where the value of the contraband items is from VND 50,000,000 to less than VND 100,000,000;

d) A fine of VND 10,000,000 to VND 20,000,000 where the value of the contraband items is VND 100,000,000 or more but not constituting a crime;

2. In case of violation of Clause 1 of this Article exceeding thirty days from the date of goods arrival at the border gate until the importer submits the customs declaration, the penalty shall be twice the amount prescribed in Clause 1 of this Article;

3. Exporting, importing humanitarian aid, gifts, samples, assets violating the management policy for export and import goods shall be penalized as follows:

a) A fine of VND 1,000,000 to VND 3,000,000 where the value of the contraband items is less than VND 30,000,000;

b) A fine of VND 3,000,000 to VND 5,000,000 where the value of the contraband items is from VND 30,000,000 to less than VND 50,000,000;

c) A fine of VND 5,000,000 to VND 10,000,000 where the value of the contraband items is from VND 50,000,000 to less than VND 100,000,000;

d) A fine of VND 10,000,000 to VND 30,000,000 where the value of the contraband items is VND 100,000,000 or more but not constituting a crime;

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

a) Transiting, transferring goods; exiting, entering, transiting transport vehicles not in accordance with the contents of the permit issued by the competent authority;

b) Exporting, importing goods not in accordance with the contents of the permit;

c) Temporarily importing for re-export, temporarily exporting for re-importing goods that require a permit without such permit, except for violations stipulated in Clause 10 of this Article;

5. A fine of VND 10,000,000 to VND 30,000,000 shall be imposed for the act of transiting, transferring goods that require a permit without a permit from the competent authority;

6. A fine of VND 30,000,000 to VND 60,000,000 shall be imposed for the act of using raw materials, components, machinery, equipment for processing that require a permit without permission from the competent state agency as prescribed by law;

7. Exporting, importing goods that require a permit without a permit; exporting, importing goods that do not meet the requirements of conditions, standards, technical regulations; exporting, importing goods without a label as prescribed by law shall be penalized as follows:

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

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

c) A fine of VND 20,000,000 to VND 30,000,000 where the value of the contraband items is from VND 50,000,000 to less than VND 100,000,000;

d) A fine of VND 30,000,000 to VND 50,000,000 where the value of the contraband items is VND 100,000,000 or more but not constituting a crime;

8. In case of violation of Clause 7 of this Article exceeding thirty days from the date of goods arrival at the border gate until the declarant submits the customs declaration, the penalty shall be twice the amount prescribed in Clause 7 of this Article;

9. Violation of the management regulations on temporary import for re-export shall be penalized as follows:

a) A fine of VND 30,000,000 to VND 60,000,000 for the act of temporarily importing for re-exporting goods that require a permit without such permit;

b) A fine of VND 60,000,000 to VND 80,000,000 for the act of temporarily importing for re-exporting goods prohibited from temporary import for re-export or suspended from temporary import for re-export;

10. Exporting, importing, bringing into Vietnam goods prohibited from export, import; goods suspended from export, import shall be penalized as follows:

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

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

c) A fine of VND 30,000,000 to VND 50,000,000 where the value of the contraband items is from VND 50,000,000 to less than VND 100,000,000;

d) A fine of VND 50,000,000 to VND 80,000,000 where the value of the contraband items is VND 100,000,000 or more but not constituting a crime;

11. Additional penalties:

a) Confiscation of contraband items for violations stipulated in Clauses 1, 2, and 3 of this Article where the contraband items belong to the list of prohibited exports and imports; except when the competent authority requests them to be removed from the territory of Vietnam or re-exported;

b) Confiscation of contraband items for violations stipulated in Clause 6 and Clause 10 of this Article; except when the competent authority requests them to be removed from the territory of Vietnam or re-exported;

12. Application of measures to remedy consequences:

a) Compel removal from the territory of Vietnam or compel destruction of contraband items within thirty days from the date of receipt of the penalty decision for violations stipulated in Clauses 1, 2, and 3 of this Article where the contraband items do not meet the requirements of conditions, standards, technical regulations as prescribed or require a permit without such permit; except for exported goods;

Within the time limit prescribed in Clause 2 of Article 22 of this Decree, if the competent authority permits import, import may be permitted;

b) Compel removal from the territory of Vietnam or compel re-export of goods within thirty days from the date of receipt of the penalty decision for violations stipulated in Clauses 4, 5, 7, 8, and Clause 9 of this Article; except for exported goods;

Within the time limit prescribed in Clause 2 of Article 22 of this Decree, if the competent authority permits import, import may be permitted;

c) In case of violation of Clause 6, Clause 7, Clause 8, and Clause 10 of this Article where the contraband items no longer exist, the remedial measure shall be compulsory payment of an amount equal to the value of the contraband items;

12. Amend and supplement Article 15 as follows:

"Article 15. Violation of management regulations bonded warehouses, duty-free warehouses, collection points for consolidated shipments

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

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

b) Performing reinforcement, consolidation, packaging services; consolidating goods, classifying goods grades, maintaining goods, and taking samples in bonded warehouses without notifying the customs authority for monitoring and supervision;

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

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

a) Moving goods from one bonded warehouse to another without a written agreement from the Director of the Customs Department managing the bonded warehouse;

b) Expanding, reducing, or moving the location of bonded warehouses or cargo collection points without permission from the customs authority;

c) Storing goods that are not consistent with the lease contract for bonded warehouses or the storage conditions of the warehouses;

d) Performing unauthorized services in bonded warehouses or cargo collection points;

đ) Failing to report on bonded warehouses, duty-free warehouses, and cargo collection points within the prescribed time limit;

3. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed for failing to declare or declaring inaccurately the name, type, quantity, volume, origin of goods brought into bonded warehouses, duty-free warehouses; goods taken out of bonded warehouses, duty-free warehouses to foreign countries;

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

a) Bringing goods into bonded warehouses that are prohibited from being stored according to the law;

b) Smuggling goods stored in bonded warehouses;

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

5. Additional penalties:

a) Confiscation of the evidence of violation for the violation specified in Point b Clause 4 of this Article;

b) Confiscation of the evidence of violation for the violation specified in Point a Clause 4 of this Article when the evidence of violation is goods prohibited from export, import, temporarily suspended from export, or import;

6. Measures to remedy consequences:

a) Compelling the return of the equivalent value of the confiscated goods in cases where the goods are no longer available for the violation specified in Point b Clause 4 of this Article;

b) Compelling the removal of goods outside the territory of Vietnam within thirty days from the date of receipt of the Decision on Administrative Sanction or compelling the destruction of goods for the violation specified in Clause 3, Point a Clause 4 of this Article, except in cases of confiscation of evidence of violation as provided for in Point b Clause 5 of this Article;

c) Compelling the removal of the elements of violation from the goods before removing the goods outside the territory of Vietnam for the violation specified in Point a Clause 4 of this Article in cases where the goods are counterfeit trademark or name of origin of Vietnam;

13. Supplement Article 16a after Article 16 as follows:

“Article 16a. Violations in the management of exported and imported goods at ports, warehouses, and yards (except for violations stipulated in Article 15 of this Decree); 1. A fine of VND 1,000,000 to VND 3,000,000 shall be imposed for any of the following violations:

a) Failing to notify the situation of goods remaining at ports, warehouses, and yards within the customs area within the prescribed time limit;

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

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

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

b) Failing to provide information and cooperate with the customs authority in monitoring, inspecting, and supervising the entry, exit, and storage of goods in the port, warehouse, and yard area;

3. A fine of VND 40,000,000 to VND 60,000,000 shall be imposed for allowing goods to leave the port, warehouse, and yard area without customs authority documentation;

14. Amend and supplement Clause 8 of Article 19 as follows:

"8. The Chairman of the People's Committee of the province has the authority to impose administrative sanctions according to Clause 3 of Article 38 of the Law on Handling Administrative Violations for violations stipulated in this Decree;"

15. Supplement Article 19a as follows:

"Article 19a. Authority to Impose Penalties of the Border Guard

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

1. Border Guard soldiers performing their duties have the right to:

a) To issue warnings;

b) Imposing a fine up to VND 2,500,000 on individuals; imposing a fine up to VND 5,000,000 on organizations;

2. The Station Commander, the Team Leader of the person prescribed in Clause 1 of this Article have the right to:

a) To issue warnings;

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

3. The Head of a Border Guard Post, the Commander of a Border Guard Squadron, the Commander of a Border Guard District, and the Commander of a Border Gate Port Border Guard shall have the authority:

a) To issue warnings;

d) Applying remedial measures as stipulated in Point d Clause 4 of this Decree;

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

b) Imposing a fine up to the maximum amount stipulated in this Decree;

4. Commanders of provincial border guard forces and commanders of border guard fleets subordinate to the Border Guard Command have the authority to:

a) To issue warnings;

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

c) To confiscate objects and means of administrative violations;

16. Supplement Article 19b as follows:

"Article 19b. Authority to Impose Penalties of the Coast Guard

b) Imposing a fine up to VND 1,500,000 on individuals; imposing a fine up to VND 3,000,000 on organizations;

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

a) To issue warnings;

b) Imposing a fine up to VND 5,000,000 on individuals; imposing a fine up to VND 10,000,000 on organizations;

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

a) To issue warnings;

b) Imposing a fine up to VND 10,000,000 on individuals; imposing a fine up to VND 20,000,000 on organizations;

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

a) To issue warnings;

c) Applying remedial measures as stipulated in Point d Clause 4 of this Decree;

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

4. The maritime squadron commander have the right to:

a) To issue warnings;

d) Applying remedial measures as stipulated in Point d Clause 4 of this Decree;

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

b) Imposing a fine up to the maximum amount stipulated in this Decree;

5. Chiefs of coast guard fleets have the authority to:

a) To issue warnings;

d) Applying remedial measures as stipulated in Points a, b, d Clause 4 of this Decree;

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

b) Imposing a fine up to VND 100,000,000 on individuals; imposing a fine up to VND 200,000,000 on organizations;

6. Commanders of Coast Guard Zones have the right:

a) To issue warnings;

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

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

b) Imposing a fine up to VND 100,000,000 on individuals; imposing a fine up to VND 200,000,000 on organizations;

7. Commanders of the Coast Guard Command have the authority to:

a) To issue warnings;

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

c) To confiscate objects and means of administrative violations;

"Article 20. Delegation of Penalty Powers

17. Amend and supplement Article 20 as follows:

Those authorized to impose administrative sanctions as stipulated in Clauses 2, 3, 4, 5, 6, 7, and Clause 8 of Article 19; Clauses 2, 3, 4 of Article 19a and Clauses 2, 3, 4, 5, 6, 7 of Article 19b of this Decree may delegate such powers to deputy officials to carry out administrative sanction duties.

The authorized authorities specified in Clauses 2, 3, 4, 5, 6, 7, and Clause 8 of Article 19; Clauses 2, 3, 4 of Article 19a and Clauses 2, 3, 4, 5, 6, 7 of Article 19b of this Decree may delegate their authority to deputy officials to carry out administrative penalty powers.

The delegation of the power to impose penalties shall be carried out in accordance with Article 54 of the Law on Handling Administrative Violations.

18. Amend and supplement Clause 4 of Article 21 as follows:

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

a) If the form, level of penalty, value of confiscated objects, and measures to remedy consequences for each violation are all within the authority of the person imposing the administrative penalty, then the authority to impose the penalty still belongs to that person;

b) If the form, level of penalty, value of confiscated objects, and measures to remedy consequences for one of the violations exceed the authority of the person imposing the administrative penalty, then that person must transfer the case to the competent authority with the power to impose penalties.

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

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

c) If the violation falls under the authority to impose administrative penalties of several persons from different sectors, then the authority to impose penalties belongs to the Chairman of the People's Committee with the authority to impose penalties at the location where the violation occurred.”

19. Amend and supplement Article 22 as follows:

“Article 22. Procedures for Imposing Penalties and Enforcing Decisions on Penalties

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

2. If, thirty (30) days after receiving the penalty decision from the authorized person, the remedial measures ordered in the decision, such as re-exporting, removing from Vietnam, or transiting out of Vietnam, have not been carried out, then the authorized persons specified in Clauses 3, 4, 5, 6, and Clause 8 of Article 19; Clauses 4, 5, 6, and 7 of Article 19b of this Decree must issue a decision to confiscate or destroy the contraband items in accordance with the regulations, except in cases of justifiable reasons.”

20. Amend Clause 3 of Article 29 as follows:

“3. Determination of Authority to Issue Decisions on Forced Execution:

The persons authorized as stipulated in Clause 1 of this Article have the authority to issue decisions on forced execution for administrative decisions in the customs sector issued by themselves or by their subordinate levels, provided that those subordinate levels do not have the authority to issue decisions on forced execution.”

21. Amend Clause 2 of Article 48 as follows:

“2. Subjects to be Applied:

Individuals and organizations subject to the measure of seizing assets for auction when they do not voluntarily comply with administrative decisions in the customs sector and do not pay enforcement costs include:

a) Individuals who are self-employed without a fixed salary or income from an organization or entity;

b) Individuals and organizations without a bank account or having insufficient funds in their bank accounts to apply the measure of deducting part of the salary or income, or deducting money from the account.”

Article 2. Repeal Article 23 of Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government.

Article 3. Effective date ADJUSTMENT

This Decree takes effect from August 1, 2016.

a) For bidding plans approved by competent authorities before the effective date of this Circular, if the contents are consistent with the provisions of Circular No. 11/2016/TT-BYT, they shall continue to be implemented according to the approved plan.

For administrative violations in the customs sector occurring before this Decree comes into effect but discovered afterwards or currently under examination and resolution, provisions that are advantageous for the organizations or individuals violating the law shall be applied.

Article 5. State Management Responsibilities for Basic Informationimplementation guidance

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

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees directly under the central government shall be responsible for enforcing this Decree./.