Circular No. 90/2020/TT-BTC stipulates the forms to be used for administrative penalties in the customs sector.

CIRCULAR

ABOLISHING CIRCULAR NO. 90/2020/TT-BTC DATED NOVEMBER 11, 2020 ISSUED BY THE MINISTER OF FINANCE REGULATING SAMPLE FORMS USED FOR ADMINISTRATIVE PENALTIES IN CUSTOMS AREAS

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;

WHEREAS, Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures to implement the Law on Enacting Legal Normative Documents; Decree No. 154/2020/NĐ-CP dated December 31, 2020 of the Government amending and supplementing certain articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures to implement the Law on Enacting 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 abolish Circular No. 90/2020/TT-BTC dated November 11, 2020 issued by the Minister of Finance regulating sample forms used for administrative penalties in customs areas.

Article 1. Abolish entirely Circular No.

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

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