Decree No. 58/2000/NĐ-CP Amending and Supplementing Certain Provisions of Decree No. 16/CP dated March 20, 1996 and Decree No. 54/1998/NĐ-CP dated July 21, 1998 of the Government on Administrative Sanctions for Violations in the Field of State Management of Customs.

DECREE OF THE GOVERNMENT

Amending and supplementing some articles of Decree No. 16/CP dated March 20, 1996

and Decree No. 54/1998/NĐ-CP dated July 21, 1998 of the Government

on administrative penalties for violations 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;

Pursuant to the Law on the Conclusion and Implementation of International Treaties dated August 20, 1998;

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

DECREE:

Article 1. Now amending and supplementing Clause 2 Article 9b; Clause 5 Article 11; Clause 5, Clause 8 Article 12a; Articles 31, 32 of Decree No. 54/CP dated July 21, 1998 and Articles 13, 14 of Decree No. 16/CP dated August 20, 1996, hereinafter referred to as Decree 54 and Decree 16:

1. Supplement Point c to Clause 2 Article 9b of Decree 54 as follows:

c) Exporting, importing luggage without a permit as prescribed by law.

2. Supplemental Supplement point d to Clause 5 Article 11 of Decree 54 as follows:

d) Acts of smuggling, illegally transporting goods and foreign currency across borders with a value of VND 100,000,000 or more, or evading taxes with an amount of VND 50,000,000 or more but not yet constituting criminal offenses.

3. Amending and supplementing Clause 5 Article 12a of Decree 54:

Amend point d of Clause 5 Article 12a as follows:

d) Exporting, importing goods, items falsely representing origin from Vietnam or abroad;

Supplement point k to Clause 5 Article 12a as follows:

k) Goods imported according to regulations requiring a permit before signing a contract, if such a permit cannot be presented upon arrival at the border gate, shall be considered as illegally imported goods and subject to administrative penalties as stipulated at point d clause 5 and clause 7 Article 12a.

4. Amending and supplementing clause8 Article 12a of Decree 54:

Amending and supplementing the beginning of Clause 8 Article 12a as follows:

For violations stipulated at points a, b Clause 8 Article 12a of Decree 54, if the goods are raw materials, components imported for processing for export or production for export, they shall be penalized according to the provisions of Clause 1 Article 12c of Decree 54; after the execution of the Administrative Penalty Decision, the goods will continue to be processed according to the provisions at points a, b, c, d, e Clause 8 Article 12a of Decree 54.

Supplement point g to Clause 8 Article 12a as follows:

g) Not imposing administrative penalties for the following acts:

Declaring customs incorrectly, but there is no evidence of fraud and evasion of other national regulations on exports and imports, or it is not the responsibility of the declarant, in this case, the Customs will adjust and supplement the declaration form and complete other procedures.

Declaring customs incorrectly, but the actual imported goods are less than declared; the tax declared is greater than or equal to the tax payable without the intention to evade other national regulations on exports and imports.

Incorrectly declaring the quantity of goods, items specified at point b Clause 3 Article 12a of Decree 54/CP and Articles 13, 14 of this Decree with a value under VND 10,000,000.

5. Amending and supplementing Articles 13, 14 of Decree 16:

Article 13. Violating regulations on foreign exchange, gold when exiting or entering the country, but not reaching the level of criminal prosecution.

1. When exiting the country:

Imposing a fine of VND 1,000,000 to VND 4,000,000 for the act of not declaring foreign exchange, gold as prescribed by law with a value equivalent to VND 10,000,000 or more.

2. Upon entry:

a) Imposing a fine of VND 500,000 to VND 2,000,000 for the act of falsely declaring foreign exchange, gold with a value equivalent to VND 10,000,000 to less than VND 100,000,000.

b) Imposing a fine of VND 10,000,000 to VND 20,000,000 for the act of falsely declaring foreign exchange, gold with a value equivalent to VND 100,000,000 or more.

c) Imposing a fine of VND 500,000 to VND 2,000,000 for the act of not declaring foreign exchange, gold as prescribed by law with a value equivalent to VND 10,000,000 or more.

3. Imposing a fine of VND 10,000,000 to VND 20,000,000 for the acts stipulated at Clause 1, point c Clause 2 of this Article if there are aggravating circumstances, or the amount of undeclared foreign currency has a value equivalent to VND 50,000,000 or more but not reaching the level of criminal prosecution.

After imposing penalties as stipulated at Clause 1, point c Clause 2, Clause 3 of this Article, if the foreign currency has a legitimate source, it will be returned; if it does not have a legitimate source, it will be confiscated for public funds.

Article 14. Violating regulations on Vietnamese currency when exiting or entering the country.

1. Imposing a warning or a fine of VND 200,000 to VND 1,000,000 for the act of not declaring Vietnamese currency when exiting or entering the country as prescribed by law with an amount from VND 10,000,000 to VND 20,000,000.

2. Imposing a fine of VND 1,000,000 to VND 4,000,000 for the act of not declaring Vietnamese currency when exiting or entering the country as prescribed by law with an amount over VND 20,000,000 to VND 100,000,000.

After imposing penalties as stipulated at Clause 1, Clause 2 of this Article, if the money has a legitimate source, it will be returned; if it does not have a legitimate source, it will be confiscated for public funds.

6. Amending and supplementing Articles 31, 32 of Decree 54 as follows:

Article 31. Organizations and individuals subject to administrative measures to prevent violations prescribed in Articles 18, 19, 20, 21, 22 or administratively penalized for violations prescribed in Decree 16, Decree 54 on administrative penalties in the field of state management of customs have the right to appeal to the agency or person who issued the administrative decision or the agency where the administrative act was committed if they believe that the decision or act is contrary to the law and infringes upon their legitimate rights and interests.

Article 32. Upon receiving appeals from organizations, individuals, or their lawful representatives, the authority responsible for handling the appeal must resolve them based on the Law on Appeals and Complaints and related legal documents.

Article 2.

1. This Decree takes effect 15 days after its issuance. Abolishing the provisions at Articles 31, 82 of Decree 54 and Articles 13, 14 of Decree 16 on administrative penalties in the field of state management of customs.

2. In cases where international treaties to which Vietnam is a party provide different provisions on administrative penalties, those provisions shall be implemented.

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

Article 3. The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree./.