Circular No. 77/2022/TT-BTC abolishes Circular No. 90/2020/TT-BTC dated November 11, 2020, issued by the Minister of Finance, which stipulates forms to be used for administrative penalties in the customs sector.

CIRCULAR
Repeals Circular No. 90/2020/TT-BTC dated November 11, 2020, issued by the Minister of Finance, stipulating forms used for administrative penalties in the customs sector

Pursuant to the Law on Issuing Legal Documents dated June 22, 2015 and the Law Amending and Supplementing Certain Provisions of the Law on Issuing Legal Documents dated June 18, 2020;

Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016, issued by the Government, detailing certain provisions and measures for implementing the Law on Issuing Legal Normative Documents; and Decree No. 154/2020/NĐ-CP dated December 31, 2020, issued by the Government, amending and supplementing certain articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016, issued by the Government, detailing certain provisions and measures for implementing the Law on Issuing Legal Normative Documents;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular to repeal Circular No. 90/2020/TT-BTC dated November 11, 2020, issued by the Minister of Finance, stipulating forms used for administrative penalties in the customs sector.

Article 1. Repeal Circular No. 90/2020/TT-BTC dated November 11, 2020, issued by the Minister of Finance, stipulating forms used for administrative penalties in the customs sector.

Repeal Circular No. 90/2020/TT-BTC dated November 11, 2020, issued by the Minister of Finance, stipulating forms used for administrative penalties in the customs sector.

Article 2. Implementation clause

1. This Circular takes effect from December 26, 2022.

2. Forms of inspection reports and decisions used for administrative penalties in the customs sector shall be implemented according to the Appendix - Certain forms for administrative penalties issued together with Decree No. 118/2021/NĐ-CP dated December 23, 2021, issued by the Government, detailing certain provisions and measures for implementing the Law on Administrative Violation Handling.

3. The Director General of the General Department of Customs and relevant agencies, organizations, and individuals are responsible for enforcing this Circular.