Decree No. 54/1998/ND-CP Amending and Supplementing Certain Provisions of Decree No. 16/CP dated March 20, 1996 of the Government on Administrative Sanctions for Violations in the Field of State Management of Customs.

DECREE OF THE GOVERNMENT

Provincial People's Committees set specific pricesTo amend and supplement some articles of Decree No. 16/CP dated March 20, 1996 of the Government on administrative penalties in the field of state management of customs.

Of the Government on administrative penalties in the field of state management of Customs.

THE GOVERNMENT

Pursuant to the Government Organization Law dated September 30, 1992;

Pursuant to the Ordinance on Handling Administrative Violations dated July 6, 1995;

Pursuant to the Customs Law dated February 20, 1990;

DECREE:

Article 1. Now amending and supplementing some provisions stipulated in Decree No. 16/CP dated March 20, 1996 of the Government on administrative penalties in the field of state management of Customs.

Article 2. Amending and supplementing Article 1 and Article 5 of Chapter I of Decree No. 16/CP.

1/Article 1 is amended and supplemented as follows:

''Article 1.

1- Administrative violations in the field of state management of customs include:

a) Violations of customs procedures;

b) Violations of customs supervision, inspection, and control;

c) Violations of export, import, or transit regulations for goods, baggage, postal items, foreign currency, Vietnamese currency, and other items (hereinafter referred to collectively as goods and items) and means of transport exiting, entering, or transiting Vietnam;

d) Acts of smuggling or illegally transporting goods and items across the border of Vietnam that have not reached the level of criminal prosecution.

2- Individuals and organizations specified in Article 5 of the Ordinance on Handling Administrative Violations who commit administrative violations in the field of state management of customs shall be punished according to the provisions of this Decree and the Ordinance on Handling Administrative Violations issued on July 6, 1995.

3-Mistakes made during the process of sending exported or imported goods will not be considered administrative violations when the sender or their authorized representative fully informs the Customs authority before measures Customs inspect exported or imported goods. This provision does not apply to goods, items, or means of transport that are narcotics, weapons, or subversive materials''.

2/ Article 5 is supplemented and divided into two articles as follows:

''Article 5a. Cases where administrative violations will not be handled:

Goods, items, and means of transport brought into Vietnam due to fire, natural disasters, enemy attacks, unexpected events, or urgent situations must declare to Customs in accordance with the law; they must be removed from Vietnam after the aforementioned factors are resolved.

Article 5b. applying fines and additional penalties.

1- The specific fine amount for a single administrative violation is the midpoint of the fine range prescribed for that violation; if the violation has mitigating circumstances, the fine amount may decrease but cannot be lower than the minimum fine range; if the violation has aggravating circumstances, the fine amount may increase but cannot exceed the maximum fine range.

The determination of the specific penalty amount must take into account the mitigating or aggravating circumstances stipulated in Articles 7 and 8 of the Ordinance on Handling Administrative Violations, in accordance with the principle of benefit to the party concerned.

2- Additional penalties and other administrative measures must be applied together with the main penalty form".

Article 3. Amending and supplementing Articles 6, 7, 8, 9, 10, 11, and 12 of Chapter II of Decree No. 16/CP.

1/ Article 6 is amended and supplemented as follows:

''Article 6. Violations of the time limit for declaration and customs procedures:

1- Warning or a fine of VND 50,000 to VND 200,000 for failing to complete customs procedures within the time limit prescribed by law.

2- A fine of VND 200,000 to VND 500,000 for any of the following violations:

a) Not reporting or incorrectly reporting the departure and arrival times of means of transport exiting, entering, or transiting Vietnam as required by law;

b) Temporary importation for re-export or temporary export for re-import of goods, items, or means of transport not in accordance with the time specified in the permit, customs declaration, or other legal documents.

2/ Article 7 is amended and supplemented as follows:

''Article 7. Violations of the rules on sealing and escorting customs.

1- A fine of VND 200,000 to VND 1,000,000 for failing to properly maintain the integrity of the customs seal on goods, packaging, items, or means of transport under customs inspection or supervision.

2- A fine of VND 500,000 to VND 2,000,000 for擅自修改内容是不被允许的。请严格遵循翻译规则，保持原文意思不变，并直接输出翻译结果。如果您在翻译过程中遇到任何问题或需要澄清的地方，请告知我原始文本的具体部分，以便我能准确提供帮助而不违反给定的指令。以下是按照您的要求直接翻译的结果：

3- A fine of VND 10,000,000 to VND 15,000,000 for arbitrarily opening the customs seal to change the type, quantity, weight, quality, industrial design, origin, brand name (eticket) of goods or items without reaching the level of criminal prosecution. If such goods or items are consumed without authorization, in addition to the fine, the equivalent value of the consumed goods or items must be returned.

4- If the violation specified in Clause 3 of this Article leads to loss of export tax or import tax revenue, it shall be punished according to the provisions of the Law on Export Tax and Import Tax.

3/ Article 8 is amended and supplemented as follows:

''Article 8 .Violations of the rules on exchanging exported and imported goods by residents in border areas.

1. Warning or a fine of VND 50,000 to VND 200,000 for any of the following violations:

a) Bringing goods or items across the border that do not match the customs declaration;

b) Bringing goods or items across the border via routes and ports not specified;

c) Bringing goods or items across the border without declaring to customs for those exceeding the specified quantity limits set by the State;

d) Bringing goods or items across the border that are prohibited from exchange by the State.

2- A fine of VND 200,000 to VND 500,000 if the value of goods or items brought across the border exceeds the standard limit without declaring to customs and is valued at more than VND 10,000,000.

3- A fine of VND 500,000 to VND 1,000,000 for bringing across the border goods or items that are prohibited from export or import but have not reached the level of criminal prosecution.

4- In addition to the fine, goods or items that are contraband as a result of violations specified in Points b, c, d of Clause 1, Clause 2, and Clause 3 of this Article shall be confiscated.

If goods or items that violate the regulations cause environmental pollution, they must be removed from Vietnam or destroyed.

4/ Article 9 is amended and divided into two articles.

''Article 9a. Violations concerning the export and import of gifts:

1. Warning or a fine from VND 50,000 to VND 200,000 for exporting or importing gifts that do not match the customs declaration.

2. A fine from VND 500,000 to VND 2,000,000 for exporting or importing gifts contrary to the State's regulations on export and import.

3. Individuals or organizations violating Clause 2 of this Article shall, in addition to being fined, be compelled to remove goods or items from Vietnam or prohibited from exporting goods or items that violate State regulations; if the contraband goods or items are prohibited from export or import or subject to conditional export or import, they shall be confiscated.

4. In cases where the recipient of the gift was not notified in advance or there is suspicion about the true nature of the goods or items received, Customs may allow them to view the goods before making a customs declaration upon request. The pre-declaration viewing of goods must be under the supervision of Customs.

Article 9b. Violations concerning the export and import of luggage:

1. Warning or a fine from VND 20,000 to VND 200,000 for exporting or importing luggage without declaration or with incorrect declaration according to the customs declaration regulations.

2. A fine from VND 500,000 to VND 2,000,000 for any of the following acts:

a) Not declaring customs when exporting luggage contrary to the State's export policies;

b) Not declaring customs when importing luggage that is banned by the State.

3. Violating Clause 2 of this Article results in prohibition from exporting or importing into Vietnam the luggage that violates the laws on export and import, or confiscation if the goods or items are prohibited from export or import.

5/ Article 10 is amended and supplemented as follows:

''Article 10. Violations concerning the export and import of movable assets and inherited assets:

Warning or a fine from VND 100,000 to VND 500,000 for failing to declare customs when exporting or importing movable assets or inherited assets that the State does not permit to be exported or imported.

In cases where the movable assets or inherited assets are foreign currency, precious metals, or precious stones, their export and import must comply with the regulations of the State Bank of Vietnam.''.

6/ Article 11 is amended and supplemented as follows:

''Article 11. Violations concerning customs control:

1. Warning or a fine from VND 200,000 to VND 500,000 for any of the following violations:

a) Entering or leaving a transport vehicle undergoing customs inspection without authorization;

b) Failing to stop at the designated location for customs procedures when exiting, entering, or transiting through Vietnam.

2. A fine from VND 1,000,000 to VND 3,000,000 for failing to comply with customs management regulations when bringing international shipping vessels carrying exported or imported goods into unauthorized ports in Vietnam.

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

a) Docking alongside ships or boats carrying exported or imported goods undergoing customs inspection and supervision without authorization;

b) Failing to follow Customs instructions when moving transport vehicles within the customs control area;

c) Failing to comply with requests to open storage areas for Customs inspection.

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

a) Bringing goods or items for export or import, or moving transport vehicles carrying such goods or items within the customs control area without proper documentation;

b) Sheltering, buying, selling, or transporting goods or items of illegal import origin within the customs control area;

c) Operating transport vehicles for exit, entry, or transit through Vietnam outside the prescribed routes or ports;

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

5. A fine from VND 15,000,000 to VND 20,000,000 for any of the following violations:

a) Disposing of or abandoning goods or items to evade customs inspection or control;

b) Obstructing the application of administrative measures by Customs or swapping, disposing of contraband goods or items that have been discovered and temporarily detained but not yet reached the level of criminal prosecution;

c) Unauthorized loading, unloading, transferring, transshipping, or consuming goods or items for export, import, or transit while under Customs inspection or supervision.

6. In addition to fines, supplementary penalties or other administrative measures shall be applied for any of the following violations:

a) Being ordered to leave the transport vehicle if violating Point a of Clause 1; Point a of Clause 3 of this Article;

b) Being ordered to stop the transport vehicle and comply with Customs inspection requirements if violating Point b of Clause 1; Points b and c of Clause 3 of this Article;

c) Confiscation of contraband goods or items for violations specified in Point b of Clause 4; Clause 5 of this Article;

d) Revocation of the right to use export, import, or transit permits for 30 days if repeatedly violating Point a, c of Clause 4 and Clause 5 of this Article.''.

7/ Article 12 is supplemented, amended, and divided into three articles as follows:

'' Article 12a. Violation of customs inspection 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 present documents related to the determination of the legality of exported and imported goods and items, and vehicles exiting and entering the country.

b) Failure to bring imported goods and items to the designated location for customs procedures as prescribed.

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

a) Buying, selling, or transferring goods and items eligible for preferential import duties not in accordance with regulations;

b)擅自更改受海关监管的货物或物品的包装；

c)擅自使用待办理海关手续的货物或物品，这些货物或物品已交由货主管理；

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

a) Exporting or importing goods and items not in accordance with the contents of the permit;

b) Exporting or importing goods and items not consistent with the declaration to customs regarding quantity, weight, quality, commodity code, type, value, and origin of the goods;

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

d) Swapping inspected goods and items with un-inspected goods and items;

4- For violations stipulated in point a, clause 2; points b and c, clause 3 of this Article leading to loss of export tax or import tax revenue, penalties shall be imposed according to the Law on Export Tax and Import Tax.

5- A fine of from VND 15,000,000 to VND 50,000,000 shall be imposed for any of the following violations:

a) Exporting or importing goods and items contrary to regulations on duty-free and tax-exempt treatment;

b) Exporting or importing goods and items contrary to state regulations on humanitarian aid;

c) Exporting or importing goods listed in the restricted export and import list or prohibited goods list but not reaching the level of criminal prosecution;

d) Exporting or importing goods and items falsely claiming Vietnamese origin;

e) Bringing goods, items, or transport vehicles into Vietnam without permission from competent state authorities;

g) Exporting or importing goods without a permit as required;

h) Transferring permits or substitute documents for exporting or importing goods;

i) Falsifying documents in the customs declaration file to export or import goods without reaching the level of criminal prosecution;

6- A fine of from VND 50,000,000 to VND 100,000,000 shall be imposed for any of the following violations that have not reached the level of criminal prosecution:

a) Exporting or importing goods and items harmful to human health;

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

7- In addition to fines, individuals or organizations violating administrative regulations may also be subject to supplementary penalties or measures as follows:

a) Confiscation of goods and items if there is a violation of point d, clause 3; clause 5 of this Article;

b) Revocation of the right to use permits for a period of 30 to 90 days for any of the violations stipulated in point a, c, clause 3; points h and i, clause 5 of this Article if they are repeated or committed multiple times.

c) Forced removal from Vietnam if there is a violation of point a, clause 3 and the imported goods are equipment, machinery, production lines that violate general technical standards;

d) Forced removal from Vietnam within 7 to 15 days or destruction of evidence and means of transportation if there is a violation of clause 6 of this Article.

8- For violations stipulated in clause 3 of this Article, after the execution of the penalty decision, the goods shall be handled as follows:

a) Raw materials for producing export goods or processing for export, goods under foreign investment programs, imported goods under official development assistance (ODA) funds, if imported in excess of the customs declaration but within the contract or permit, can be adjusted back into the contract or permit; if the permit is delayed, it can be extended for submission within 60 days from the date of registering customs procedures. If the permit is not obtained within 60 days, forced re-export is mandatory. ''If imported in excess of the customs declaration and not within the contract or permit without a valid reason, they shall be confiscated for public funds.'b) Temporarily imported goods for re-export: if imported in excess of the customs declaration but within the contract or permit, can be adjusted back into the contract or permit; if not within the contract or permit without a valid reason, they shall be confiscated for public funds.

c) Promotional goods for export, if imported in excess of the customs declaration, shall be confiscated for public funds.

d) Goods imported under non-repayable aid, if imported without a permit or inconsistent with the aid agreement, can be extended for submission of the permit according to point a of this clause, or supplemented with the aid agreement upon approval by the competent authority. If the goods belong to emergency aid, the Director General of the General Department of Customs shall examine and decide on the release of the goods.

e) Goods and items awaiting re-export or removal from Vietnam, which are not prohibited goods, may be stored in bonded warehouses according to the Bonded Warehouse Storage Regulations.

d) Imported goods under non-repayable aid sources, when imported without a permit or not in accordance with the agreed aid terms, may be granted an extension to submit the permit as provided for at Point a Clause of this Article, or supplementary aid terms may be added upon permission from the competent authority. If the goods fall under emergency aid, the Director of the General Department of Customs shall examine and decide on the release of the goods.

e) Goods or items awaiting re-export or removal from Vietnam, which are not prohibited goods, may be stored in a bonded warehouse in accordance with the Regulations on Storing Goods in Bonded Warehouses.

Article 12b. Violation of the Regulation on Management of Bonded Warehouses. . Violation of the management regulations of bonded warehouses.

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

a\. Bringing goods into bonded warehouses not in accordance with customs declaration;

b\. Violating the Regulation on Management of Bonded Warehouses.

2\. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for the act of bringing prohibited items into bonded warehouses, and at the same time, such goods must be removed from Vietnam within ten days.

Article 12c. Violation of the Regulation on Customs Management of Export Processing Goods and Imported Raw Materials for Export Production.

1\. A fine of from VND 1,000,000 to VND 5,000,000 shall be imposed for violating the Regulation on Customs Management of imported raw materials for export production and export processing.

2\. If the violation stipulated in Clause 1 of this Article leads to loss of export tax revenue and import tax, it shall be punished according to the Law on Export Tax and Import Tax.

Article 4. Supplementing and Amending Article 16 and Article 17 of Chapter III of Decree No. 16/CP.

1\. Article 16 shall be amended and supplemented as follows:

"Article 16.

1\. The direct head of customs officers has the right:

a) To issue warnings;

b) Imposing a fine up to VND 200,000.

2\. The Head of Customs at the border gate, the Team Leader of the Inspection Team under the Provincial/City Customs Department; the Team Leader of the Inspection Team under the General Department of Customs Anti-Smuggling Bureau has the right:

a) To issue warnings;

b\. To impose a fine up to VND 2,000,000. For acts violating the provisions of the Law on Export Tax and Import Tax, they shall be punished according to the Law on Export Tax and Import Tax;

c\. To confiscate contraband goods and means of transportation used for administrative violations valued up to VND 20,000,000;

3\. The Director of the Provincial/City Customs Department directly under the Central Government has the right:

a) To issue warnings;

b\. To impose a fine up to VND 20,000,000. For acts violating the provisions of the Law on Export Tax and Import Tax, they shall be punished according to the Law on Export Tax and Import Tax;

c\. To confiscate contraband goods and means of transportation used for administrative violations and decide to destroy goods and items harmful to human health and harmful cultural products;

d\. To revoke the right to use; recover the permit or recommend the competent state authority to revoke the right to use or recover the export/import permit according to the law.

2\. Article 17 shall be amended and supplemented as follows:

"Article 17.

1\. For acts with fines exceeding VND 20,000,000, the Director of the Provincial/City Customs Department shall transfer the file along with the evidence to the People's Committee of the province/city directly under the central government for the Chairman of the People's Committee of the province/city to decide on punishment, while reporting to the Director-General of the General Department of Customs.

2\. All acts of violating customs laws occurring on land, territorial waters, continental shelf, exclusive economic zone of the Socialist Republic of Vietnam within the jurisdiction of the customs office shall be punished by the customs office in that area according to the authority prescribed in this Decree.

3- AT At locations along the national border where there is no customs organization, the head of the Border Guard unit stationed at that location and Border Guard soldiers performing their duties have the right to impose administrative penalties for customs violations according to Point 3, Article 3 of this Decree.

4\. The Director of the provincial/city Public Security Department, the Economic Police Agency, and Market Supervision Agency when discovering goods and items illegally imported, transiting goods, temporarily imported for re-export sold illegally in the domestic market, shall impose penalties according to Point b, Clause 4, Article 11, amended, of Article 3 of this Decree; Point a, Clause 2; Points h and i, Clause 5, Article 12a, amended, of Article 3 of this Decree.

Article 5. Amending and supplementing Article 27 of Chapter V of Decree No. 16/CP as follows:

"Article 27. Handling of cases where goods and items imported exceed the deadline for customs procedures or must be removed from Vietnam or re-exported:

1\. Goods and items imported exceeding 90 days from the last deadline for customs procedures as prescribed by law and announced by the customs authority through mass media, if no person comes forward to handle customs procedures within 30 days, they will be confiscated for state use.

Goods and items whose owners cannot be identified, exceeding 30 days from the date the customs authority announces through mass media without anyone claiming them, will be confiscated for state use or destroyed. This provision does not apply to perishable goods or those affecting health and the environment.

2\. In all cases where goods and items must be re-exported or must be removed from Vietnam, if they exceed 30 days from the date of receiving the customs notice and the party does not comply, they will be confiscated for state use or destroyed.''.

Article 6. Amending and supplementing Article 31 and 32 of Chapter VI of Decree No. 16/CP.

1\. Article 31 shall be amended as follows:

'' Article 31. Appeal against decisions to apply administrative preventive measures.

1\. Individuals and organizations subject to administrative preventive measures prescribed in Articles 18, 19, 20, 21, and 22 of Decree No. 16/CP on Administrative Penalties in Customs Management may appeal to the immediate superior of the person issuing the decision to apply these measures.

2\. The person in charge who receives the appeal shall be responsible for responding in writing to the appellant within five days from the date of receipt of the appeal.

3\. If the appellant disagrees with the resolution of the appeal by the person in charge stipulated in Clause 2 of this Article, they have the right to initiate proceedings before the Administrative Court.

2\. Article 32 shall be amended and supplemented as follows:

"Article 32. Appeal against decisions on administrative penalties.

1\. Individuals and organizations subject to administrative penalties or their legal representatives have the right to appeal to the person has issuing the penalty decision within ten days from the date of receipt of the decision.

2\. Within fifteen days from the date of receipt of the appeal, the has person issuing the penalty decision shall be responsible for resolving and replying in writing to the appellant.

In case the complainant disagrees with the decision on the complaint, they have the right to appeal to the immediate superior of the person who issued the administrative penalty decision within three days from the date of receipt of the decision on the complaint, or file a lawsuit at the Administrative Court.

If the person subject to the administrative penalty appeals to the immediate superior of the person who issued the decision, within twenty days from the date of receipt of the complaint, the head of the immediate superior must resolve the matter and respond in writing to the complainant. If the complainant simultaneously submits a complaint to the immediate superior of the person issuing the administrative penalty decision and files a lawsuit at the Administrative Court, the resolution of the complaint shall be under the jurisdiction of the Administrative Court. The Customs Authority has the responsibility to transfer the violation case file to the competent Administrative Court for resolution.

3- Complaints against the decision on the complaint of the Chairman of the People's Committee of the province, centrally governed city; Director of the Provincial Customs Office (hereinafter referred to collectively as the Chairman of the Province, Director of the Provincial Customs Office) shall be submitted to the person who issued the administrative penalty decision for resolution in accordance with Clause 2 of this Article. If the complainant disagrees with the decision on the complaint of the Chairman of the Province or the Director of the Provincial Customs Office, they have the right to submit a complaint to the General Director of the General Customs Department, or file a lawsuit at the Administrative Court.

If the complainant only appeals to the General Director of the General Customs Department, within thirty days from the date of receipt of the complaint, the General Director of the General Customs Department has the responsibility to review, conclude and respond in writing to the complainant. In case the conclusion differs from the decision of the Chairman of the Province or the Director of the Provincial Customs Office, within seven days from the date of receipt of the conclusion document, the Chairman of the Province or the Director of the Provincial Customs Office must review and change their decision according to the conclusion of the General Director of the General Customs Department. If the Chairman of the Province disagrees with the conclusion of the General Director of the General Customs Department, the Chairman of the Province may appeal to the State Inspector General. Within forty-five days from the date of receipt of the complaint, the State Inspector General will examine and issue a decision on the complaint. The decision of the State Inspector General is the final decision.

If the complainant simultaneously submits a complaint to the General Director of the General Customs Department and files a lawsuit at the Administrative Court, the General Director of the General Customs Department shall transfer the file to the competent Administrative Court for trial.

4- An appeal against the Decision on Administrative Violation Penalty does not suspend the enforcement of the penalty decision.

5- In case the person resolving the complaint issues a decision to change the form, level, measures of punishment, or revoke the penalty decision, they shall simultaneously issue a decision on compensation for direct losses (if any) in accordance with the provisions of the law.

In case the complainant disagrees with the compensation decision, they may request the court to resolve it.

Article 7. This Decree shall take effect fifteen days from the date of signature.

The General Director of the General Customs Department is responsible for guiding the implementation of this Decree.

Article 8. The Minister, Head of a ministry-level agency, agency under the Government, heads of central-level social organizations, Chairmen of the People's Committees of provinces, centrally governed cities are responsible for implementing this Decree./.