Decree No. 97/2007/ND-CP on the handling of administrative violations and enforcement of administrative decisions in the customs sector

DECREE

Regulations on administrative violations and enforcement of administrative decisions in the customs sector

Decisions on administrative violations in the customs sector

____________________

 

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the Customs Law dated June 29, 2001 and the Law Amending and Supplementing Certain Articles of the Customs Law dated June 14, 2005;

Pursuant to the Law on Tax Administration dated November 29, 2006;

Based on the Ordinance on Handling Administrative Violations dated July 2, 2002.

Considering the proposal of the Minister of Finance,

DECREE

Chapter I

ADMINISTRATIVE VIOLATIONS IN THE CUSTOMS SECTOR

Section 1: GENERAL PROVISIONS

Article 1. Scope and Applicability

Clause 1. This Chapter stipulates the imposition of administrative penalties on individuals and organizations for intentional or negligent acts violating state management regulations on customs and tax laws applicable to exported and imported goods (hereinafter referred to as the customs sector), which are not criminal offenses; handling violations concerning customs authorities and customs officials.

In cases where international treaties to which the Socialist Republic of Vietnam is a party provide for administrative violation handling in the customs sector differently from this Decree, such provisions shall be implemented according to the treaty.

Clause 2. Administrative violations defined in other legal documents related to the customs sector but not specified in this Decree shall be subject to administrative penalties in accordance with the relevant legal regulations.

Clause 3. Administrative violations in the customs sector as prescribed in this Decree include:

a) Violations of legal provisions on customs procedures;

b) Violations of legal provisions on customs inspection, supervision, and control;

c) Violations of legal provisions on taxes applicable to exported and imported goods (hereinafter referred to as taxes);

d) Violations of legal provisions on export, import, transit of goods, baggage, foreign exchange, gold, Vietnamese currency, precious metals, gemstones, antiques, cultural products, postal items, articles on means of transport exiting, entering, or transiting the country, and other assets (hereinafter collectively referred to as goods); violations of legal provisions on exit, entry, and transit of means of transport.

Article 2. Principles of Administrative Penalties in the Customs Sector

Clause 1. All administrative violations in the customs sector (hereinafter referred to as administrative violations) must be promptly detected and immediately halted. The imposition of administrative penalties must be timely, fair, and thorough. All consequences caused by administrative violations must be remedied in accordance with the law.

Clause 2. Individuals and organizations shall only be subject to administrative penalties when they commit acts violating the provisions set out in this Decree or other Decrees of the Government regarding administrative penalties related to the customs sector.

Clause 3. Administrative penalties in the customs sector must be carried out by authorized persons as stipulated in Article 28 of this Decree.

Clause 4. An administrative violation shall only be subject to one administrative penalty. When multiple individuals or organizations jointly commit an administrative violation, each violator shall be penalized. If an individual or organization commits multiple administrative violations, penalties shall be imposed for each separate violation.

Clause 5. The imposition of administrative penalties must be based on the nature and degree of the violation, the background of the violator, and mitigating or aggravating circumstances to determine the form of punishment, the level of penalty, and appropriate measures as prescribed in this Decree.

Clause 6. Administrative penalties shall not be imposed in the cases provided for in Article 7 of this Decree.

Article 3. Mitigating Circumstances

1. First-time violation.

2. The value of the contraband is less than the minimum fine amount within the fine range for the violation.

3. The violator has taken measures to prevent, reduce the harm caused by the violation, or voluntarily reported and remedied the consequences and compensated for damages.

4. Violation under mental provocation caused by another's unlawful act.

5. Violation due to coercion or dependency on material or mental conditions.

6. The violator is a pregnant woman, elderly person, sick person, or disabled person with limited capacity for understanding or controlling their behavior.

7. Violation due to extraordinary hardship not caused by themselves.

8. Violation due to backwardness.

Article 4. Aggravating Circumstances

1. Organized violation.

2. Repeated violation or recidivism.

3. Inciting, enticing minors to violate, or coercing dependent individuals to violate.

4. Violation while intoxicated from alcohol, beer, or other stimulants.

5. Exploiting official position or authority to commit violations.

6. Exploiting war conditions, natural disasters, or other special difficulties of society to commit violations.

7. Violation during the execution of a criminal sentence or administrative violation handling decision.

8. Continuing the administrative violation despite a competent authority's request to stop it.

9. After committing the violation, taking actions to evade or conceal the administrative violation.

Article 5. Statute of Limitations for Administrative Sanctions

1. The statute of limitations for administrative violations in the customs domain is two years, counted from the date the administrative violation was committed. For underreporting tax obligations, tax evasion, tax fraud not reaching the level of criminal prosecution, and late payment of taxes as stipulated in Clause 4, Article 9, Article 14, and Article 15 of this Decree, the statute of limitations for administrative violations is five (5) years, counted from the date the administrative violation was committed.

Beyond the above statute of limitations, administrative penalties will not be imposed, but measures to remedy the consequences as provided in Clause 3, Article 6 of this Decree will still be applied; for tax evasion, tax fraud, late payment of taxes, and underreporting tax obligations, the taxpayer must still pay the full amount of tax owed according to regulations.

2. For individuals who have been indicted, prosecuted, or had a decision made to bring them to trial under criminal procedure, but subsequently received a decision to terminate the investigation or close the case, if the violation has characteristics of an administrative violation in the customs domain, they will be subject to administrative penalties as prescribed in this Decree; in such cases, the statute of limitations for administrative penalties is three months, counted from the date the competent authority receives the decision to terminate the investigation or close the case and the violation file.

3. Within the time limits specified in Clauses 1 and 2 of this Article, if an individual or organization again commits an administrative violation in the customs domain or intentionally evades or obstructs the penalty process, the statute of limitations for administrative penalties as stipulated in Clauses 1 and 2 of this Article will not apply; the statute of limitations for administrative penalties will be recalculated from the date of the new administrative violation or the date when the evasion or obstruction of the penalty process ends.

Article 6. Forms of administrative penalties in the customs sector and measures to remedy consequences

1. For each administrative violation, the violator, whether an individual or an organization, shall be subject to one of the following main forms of administrative penalty:

a) Warning.

b) Fine.

For the act of evading taxes or tax fraud, the fine amount is from one to three times the amount of tax evaded or fraudulently claimed.

For the act of under-declaring tax obligations or over-declaring tax exemptions, reductions, or refunds, the fine amount is 10% of the under-declared tax amount, the amount of tax exemptions, reductions, or over-declared tax refunds.

For the act of delaying tax payment, the fine amount is 0.05% per day calculated on the delayed tax amount.

For the act of failing to deduct or transfer the full or partial corresponding amount that should be paid from the account of the organization or individual subject to compulsory enforcement of an administrative decision on tax into the state budget, a fine equivalent to the amount not deducted or transferred will be imposed.

The maximum fine for other administrative violations in the customs sector is 70,000,000 VND and for tax procedures is 100,000,000 VND. The specific fine amount for a single violation is the average of the fine range prescribed for that act. In cases with mitigating circumstances, the fine amount may be reduced but not below the minimum fine level. In cases with aggravating circumstances, the fine amount may be increased but not beyond the maximum fine level.

2. Depending on the nature and degree of the violation, the violator, whether an individual or an organization, may also be subject to one or more supplementary forms of administrative penalty as follows:

a) Revocation of the right to use licenses or certificates of practice.

b) Confiscation of objects and means used to commit administrative violations.

3. In addition to the forms of administrative penalty stipulated in Clauses 1 and 2 of this Article, the violator, whether an individual or an organization, may also be subject to one or more remedial measures as follows:

a) Compelling the destruction of contraband items, harmful cultural products, goods detrimental to human health, animals, and plants.

b) Compelling the removal of goods or vehicles out of Vietnam's territory or re-exporting them at the point of entry.

c) Compelling the repayment of an amount equal to the value of contraband items or vehicles that have been consumed, dispersed, or destroyed contrary to the provisions of the law.

4. For violations not subject to supplementary administrative penalties such as confiscation of goods and remedial measures, the goods or vehicles involved in the violation may be cleared through customs according to the provisions of the law if the violator has paid the fine as prescribed or obtained a guarantee from a credit institution or another entity permitted to conduct certain banking activities for the amount due to implement the penalty decision.

Article 7. Cases Not Subject to Administrative Penalties

1. Cases specified in Clause 6 of Article 3 of the Administrative Violations Handling Ordinance, and Article 4 of Decree No. 134/2003/NĐ-CP dated November 14, 2003, detailing certain provisions of the Administrative Violations Handling Ordinance 2002.

2. Goods and transport vehicles brought into Vietnam due to fire, natural disasters, enemy attacks, or unexpected events, which must declare customs according to the law in emergency situations; these goods and transport vehicles must be removed from Vietnam's territory once the aforementioned factors are resolved.

3. Mistakes made during importation or sending goods to Vietnam, which have been reported in writing by the sender, recipient, or their authorized representative to the customs authority before the actual inspection of the goods or the decision to waive the actual inspection of the goods. This provision does not apply to cases where imported goods are narcotics, weapons, or subversive materials.

4. Supplementing customs declaration documents in the following cases:

a) Before the customs authority conducts an actual inspection of the goods or decides to waive the actual inspection of the goods, the declarant discovers errors in the submitted customs declaration documents.

b) The taxpayer discovers errors affecting the tax payable within sixty days from the date of registering the customs declaration but before the customs authority conducts a tax inspection or audit at the taxpayer's premises. In this case, the taxpayer will still be penalized for late tax payment as provided for in Article 15 of this Decree.

5. Exporting or importing goods that do not match the declared customs information as specified in Clause 4 of Article 9 of this Decree, resulting in a shortfall in the tax payable or an increase in tax exemptions, reductions, or refunds, but the difference in tax does not exceed 500,000 VND for violations committed by an individual or 1,000,000 VND for violations committed by an organization.

6. Exporting or importing goods that do not match the declared customs information regarding quantity or weight as specified in Clauses 1, 2, and 3 of Article 9 of this Decree, where the value of the goods exported or imported incorrectly declared is less than 10,000,000 VND.

7. Declaring the correct name of the goods being exported or imported but incorrectly declaring the code number or tax rate for the first time.

8. Violating the customs declaration regulations concerning foreign currency or Vietnamese currency in cash carried by individuals exiting or entering the country, where the value of the contraband items is less than 10,000,000 VND.

Section 2: VIOLATIONS AND FORMS OF PENALTY

 FOR INDIVIDUALS AND ORGANIZATIONS VIOLATING ADMINISTRATIVE REGULATIONS

IN THE CUSTOMS FIELD

Article 8. Violations concerning deadlines for customs procedures and tax declaration submission

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

a) Declaring and submitting customs documents out of the prescribed deadline, except for violations stipulated in point b, Clause 2 of this Article;

b) Failing to submit supporting documents within the prescribed deadline when allowed to submit late under customs laws;

c) Supplementing tax declaration forms over 60 (sixty) days from the date of registering the customs declaration before the customs authority discovers under-declaration of tax liabilities or over-declaration of tax exemptions, reductions, or refunds;

d) Submitting applications for tax refunds beyond the prescribed deadline, except for violations stipulated in point c, Clause 2 of this Article;

đ) Failing to comply with reporting requirements for goods under customs supervision at warehouses or ports as prescribed by law.

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

a) Declaring taxes beyond the prescribed deadline when changing the purpose of use of goods previously exempted from tax;

b) Temporarily importing and re-exporting; temporarily exporting and re-importing goods or means of transport beyond the prescribed deadline;

c) Failing to submit documents to settle contracts, customs declarations, and goods within the prescribed deadline.

Article 9. Violations concerning customs declaration and tax declaration

1. Warning or a fine from 200,000 VND to 1,000,000 VND shall be imposed for failing to declare or declaring inaccurately the name, quantity, weight of goods in the following cases:

a) Goods from abroad entering transit ports, duty-free zones, or from transit ports, duty-free zones to foreign countries;

b) Goods in transit, transshipment;

c) Humanitarian aid, non-reimbursable aid approved by competent authorities.

2. A fine from 1,000,000 VND to 5,000,000 VND shall be imposed for failing to declare or declaring inaccurately the name, type, quantity, weight, value of goods in the following cases:

a) Raw materials, supplies, machinery, equipment, spare parts imported for tax exemption;

b) Goods from abroad brought into bonded warehouses, tax-preserved warehouses, duty-free shops; goods from bonded warehouses, tax-preserved warehouses, duty-free shops taken out to foreign countries;

c) Goods temporarily imported, temporarily exported;

d) Goods specified in point b of this clause if not part of a bonded warehouse lease contract, they must be removed from Vietnam's territory.

3. A fine from 2,000,000 VND to 10,000,000 VND shall be imposed for any of the following acts:

a) Falsely declaring the name, quantity, weight, value of exported goods, except for exported goods that are processed products or produced from imported raw materials or temporarily exported and re-imported;

b) Incorrectly declaring contents in settlement documents for enterprises in export processing zones, tax-preserved warehouses.

4. Penalties shall be imposed for incorrect declarations leading to underpayment of taxes due or overstatement of tax exemptions, reductions, or refunds: in addition to paying the full amount of tax as prescribed, the taxpayer shall also be fined 10% of the underpaid tax or overstated tax exemptions, reductions, or refunds if there is any of the following acts:

a) Preparing and incorrectly declaring contents in final tax settlement documents, settlement documents, exemption and reduction tax application documents, refund application documents;

b) Failing to declare or incorrectly declaring the name, type, quantity, weight, quality, value, commodity code, tariff rate, origin of exported or imported goods discovered during the clearance process, except for violations stipulated in Article 14 of this Decree;

c) Overstating the consumption quota of processing raw materials for export goods or imported raw materials for export production without supplementary declaration before the customs authority's inspection;

d) Violating the provisions of point b of this clause and being discovered after the goods have been cleared but the violator has voluntarily paid the full tax due according to regulations before the violation record is made or within 10 (ten) days from the date of the violation record.

5. The provisions of this Article shall not apply to violations already penalized according to Article 16 of this Decree.

Article 10. Violations concerning the declaration of foreign currency, Vietnamese currency in cash, and gold (in block, bar, grain, or piece form) for departure and entry

1. Failure to declare or incorrect declaration of foreign currency, Vietnamese currency in cash, and gold carried upon departure from the provisions of the law shall be subject to the following penalties:

a) A fine of VND 500,000 to VND 3,000,000 for cases where the value of the contraband items is equivalent to VND 10,000,000 to less than VND 30,000,000;

b) A fine of VND 3,000,000 to VND 10,000,000 for cases where the value of the contraband items is equivalent to VND 30,000,000 to less than VND 70,000,000;

c) A fine of VND 10,000,000 to VND 15,000,000 for cases where the value of the contraband items is equivalent to VND 70,000,000 to less than VND 100,000,000;

d) A fine of VND 30,000,000 to VND 70,000,000 for cases where the value of the contraband items is VND 100,000,000 or more but not constituting a criminal offense.

2. Failure to declare or incorrect declaration of foreign currency, Vietnamese currency in cash, and gold carried upon entry from the provisions of the law shall be subject to the following penalties:

a) A fine of VND 500,000 to VND 2,000,000 for cases where the value of the contraband items is equivalent to VND 10,000,000 to less than VND 50,000,000;

b) A fine of VND 2,000,000 to VND 5,000,000 for cases where the value of the contraband items is equivalent to VND 50,000,000 to less than VND 100,000,000;

c) A fine of VND 5,000,000 to VND 10,000,000 for cases where the value of the contraband items is VND 100,000,000 or more but not constituting a criminal offense.

3. Violation of Clause 2 of this Article where the declared amount of foreign currency, Vietnamese currency in cash, and gold exceeds the actual amount carried shall be subject to the following penalties:

a) A fine of VND 5,000,000 to VND 10,000,000 for cases where the declared value is equivalent to VND 10,000,000 to less than VND 100,000,000;

b) A fine of VND 10,000,000 to VND 20,000,000 for cases where the declared value is equivalent to VND 100,000,000 or more.

Contraband items shall be returned when the penalty decision has been implemented. The export and import of foreign currency, Vietnamese currency in cash, and gold shall be conducted in accordance with the provisions of the law.

Article 11. Violations concerning customs inspection and tax audit

1. A fine of VND 500,000 to VND 3,000,000 for any of the following violations:

a) Failure to arrange personnel or equipment to serve the actual inspection of goods and transport vehicles as required by the customs authority without a valid reason;

b) Failure to present goods still being held as objects of post-clearance inspection as required by the customs authority;

c) Failure to provide documents, materials, and electronic data related to exported and imported goods and transport vehicles departing and entering as required by the customs authority under the law;

d) Failure to comply with the customs inspection and tax audit decision of the customs authority;

đ) Violation of regulations on sample retention, file retention, and document retention.

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

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

b) Swapping inspected goods with uninspected goods.

3. A fine of VND 10,000,000 to VND 20,000,000 for the act of forging customs seals or documents in the customs file to export or import goods that do not constitute a criminal offense.

4. Confiscation of contraband items for violations stipulated in point b, Clause 2 of this Article.

Violations stipulated in Clause 3 of this Article to evade taxes or commit tax fraud shall be punished according to Article 14 of this Decree. In cases where the contraband items fall within the category of prohibited exports, prohibited imports, or conditional exports and imports as prescribed by the law, they shall be confiscated for public funds.

Article 12. Violations concerning customs supervision

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

a) Moving the means of transport carrying goods in transit, changing ports, or crossing border gates not in accordance with the prescribed route, location, or border gate, or registered in the customs declaration;

b) Unauthorizedly breaking the customs seal.

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

a) Unauthorizedly changing the packaging, origin, or label of goods under customs supervision;

b) Not preserving the goods intact as required by law while waiting for clearance procedures to be completed.

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

a) Unauthorizedly changing the type, quantity, quality, or weight of goods under customs supervision;

b) Unauthorizedly consuming goods under customs supervision.

4. Confiscation of the contraband objects in violation of the provisions of Clause 3 of this Article; if the contraband objects no longer exist, then the violator must pay an amount equal to the value of the confiscated objects.

Article 13. Violations concerning customs control

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

a) Not complying with the instructions of customs officials when moving the means of transport within the customs operation area as prescribed;

b) Not implementing the requirement to open places where goods are stored as prescribed to carry out administrative inspection decisions;

c) Sheltering, buying, selling, or transporting export or import goods without valid documents within the customs operation area;

d) Bringing goods or means of transport across the border through a gate or location not specified.

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

a) Violating the provisions of point c and point d of Clause 1 of this Article, where the contraband objects have a value of VND 20,000,000 or more;

b) Unloading goods at a port other than the destination port recorded in the cargo manifest without a reasonable cause;

c) Unauthorizedly loading, unloading, transshipping, transferring, or switching containers of export, import, or transit goods on means of transport under customs inspection and supervision;

d) Concealing, destroying, or discarding goods to evade customs inspection, supervision, or control.

3. Confiscation of the contraband objects in violation of the provisions of point c and point d of Clause 1, point a and point d of Clause 2 of this Article.

In case of violating the provisions of point d of Clause 2 of this Article, where the contraband objects no longer exist, the violator must pay an amount equal to the value of the confiscated objects.

Article 14. Penalties for tax evasion and tax fraud

1. The taxpayer who commits any of the following acts of tax evasion or tax fraud that do not reach the level of criminal prosecution shall, in addition to paying the full amount of tax as prescribed, be fined an amount equal to the tax evaded or defrauded:

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

b) Declaring incorrect commodity codes for goods that have been assigned specific commodity codes and tariff rates in previous imports, resulting in underpayment of taxes;

c) Violating the provisions of point d of Clause 4 of Article 9 of this Decree and failing to voluntarily pay the full amount of tax as prescribed within 10 days from the date of issuance of the violation record;

d) Violating the management regulations for goods in duty-free zones;

đ) Processing export procedures but not exporting processed products or products made from imported materials;

e) Exaggerating the type, quantity, or weight of processed products or products made from imported materials in export declarations, with the amount of tax fraud being VND 50,000,000 or more;

g) Exporting processed products or products made from imported materials that do not match the imported raw materials; importing processed products from abroad that do not match the exported raw materials;

h) Unauthorizedly using imported raw materials, supplies, machinery, equipment, or spare parts for processing purposes not in accordance with the prescribed purpose;

i) Unauthorizedly changing the intended use of tax-exempt or tax-exemption-approved goods without declaring taxes;

k) Not declaring or incorrectly declaring goods imported from duty-free zones into domestic areas;

l) Not recording in accounting books transactions related to the determination of the amount of tax payable;

m) Other intentional acts of not declaring or incorrectly declaring the name, type, quantity, weight, quality, value, tariff rate, or origin of export or import goods to evade taxes.

2. For repeated violations of the provisions of Clause 1 of this Article but not reaching the level of criminal prosecution, a fine of two to three times the amount of tax evaded or defrauded shall be imposed.

3. The provisions of this Article shall not apply to cases of violations that have already been handled according to the provisions of Article 16 of this Decree.

Article 15. Violation of Tax Payment Regulations

1. A taxpayer or guarantor for tax payment who commits an act of delaying tax payment as prescribed by tax management laws shall, in addition to paying the full amount of tax due as stipulated, be subject to a fine of 0.05% per day on the amount of delayed tax.

2. A taxpayer who has been over-refunded due to incorrect declaration shall be subject to a fine of 0.05% per day on the excess amount refunded.

3. The number of days for delayed tax payment shall be calculated from the day following the last day of the tax payment deadline or the extended tax payment deadline as prescribed until the day before the taxpayer voluntarily pays the full amount of tax due into the State budget.

Article 16. Violations of Policies Governing Export, Import, and Transit of Goods; Exit, Entry, and Transit of Transport Means

1. A fine of VND 500,000 to VND 1,000,000 shall be imposed for the act of exporting or importing goods contrary to regulations concerning:

a) Border residents' goods exchange;

b) Import of humanitarian aid goods;

c) Exporting, importing gifts, movable assets, and goods of persons exiting or entering the country;

d) In cases where violations occur under points a, b, and c of this clause, in addition to the fine, the infringing items shall be confiscated; if the infringing items belong to the list of goods requiring conditions for export or import or require permits, they shall be compulsorily removed from Vietnam at the point of entry, export suspended, or destroyed.

2. A fine of VND 1,000,000 to VND 5,000,000 shall be imposed for the act of transiting or transferring goods; exiting, entering, or transiting transport means that require permits but lack such permits from the competent authority.

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

a) Temporary import-reexport or temporary export-reimport of goods that require permits without such permits;

b) Exporting or importing goods not in accordance with the contents stated in the permit.

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

a) Exporting or importing goods prohibited from export or import, or temporarily suspended from export or import;

b) Bringing counterfeit origin goods into Vietnam's territory;

c) Exporting counterfeit origin goods;

d) Importing goods that require permits but cannot present such permits within thirty days from the date the goods arrive at the border gate;

đ) Exporting or importing goods that do not meet technical conditions and standards as prescribed by law;

e) Exporting goods without a permit as prescribed;

g) Exporting or importing goods without a label as prescribed by law;

h) Changing the purpose of use of raw materials, components, spare parts, machinery, equipment for processing; goods for temporary import-reexport or temporary export-reimport that are prohibited from export or import or have conditional export or import requirements without permission from the competent state agency.

5. A fine of VND 50,000,000 to VND 70,000,000 shall be imposed for violations under Clause 4 of this Article where the infringing items are goods causing environmental pollution, harmful to human health, animals, and ecosystems.

6. In addition to fines, individuals or organizations committing administrative violations shall also be subject to supplementary penalties or measures to remedy consequences as follows:

a) Confiscation of goods if the violation occurs under points a, b, and h of Clause 4 of this Article;

b) Suspension of the right to use permits for a period of thirty to ninety days for repeat offenders or multiple violations of the provisions under point b of Clause 3 of this Article;

c) Compulsory removal from Vietnam's territory at the point of entry or suspension of export for violations under Clauses 2 and 3 and points c, d, đ, e, g of Clause 4 of this Article;

d) Compulsory removal from Vietnam's territory at the point of entry or destruction of infringing items and means of transportation for violations under Clause 5 of this Article;

đ) If the infringing items are no longer available in cases of violation under point h of Clause 4 of this Article, the violator shall be ordered to pay an amount equal to the value of the infringing items.

Article 17. Violations concerning the management of bonded warehouses and duty-free warehouses

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

a) Not notifying the customs authority when the warehouse rental contract has expired;

b) Not removing goods from the bonded warehouse when the warehouse rental contract has expired.

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

a) Moving goods from one bonded warehouse to another without the consent of the customs authority;

b)擅自扩大、缩小或移动保税仓库的地点；

c) Not maintaining records of export, import, outbound, and inbound goods according to the provisions of the law.

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

a) Bringing goods that are not allowed to be stored in a bonded warehouse into the bonded warehouse according to the regulations;

b) Continuing to operate a bonded warehouse after the establishment permit for the bonded warehouse has been revoked;

c) Altering or defacing the establishment permit for the bonded warehouse;

d) Illegally disposing of goods stored in the bonded warehouse or duty-free warehouse;

đ) Destroying goods stored in the bonded warehouse or duty-free warehouse in violation of the law.

4. In addition to being subject to a monetary penalty, individuals or organizations committing violations shall also be subject to supplementary penalties or measures to remedy consequences as follows:

a) Confiscation of goods if there is a violation under points d and đ of Clause 3 of this Article. If the evidence of the violation no longer exists, they shall be required to pay an amount equal to the value of the confiscated goods;

b) Forced removal of goods out of Vietnam within thirty days from the date of receiving the decision on administrative penalty or forced destruction of the goods in violation of the law under point a of Clause 3 of this Article. For goods bearing counterfeit trademarks or names, origins of Vietnam, they must remove the illegal marks before exporting the goods out of Vietnam.

Article 18. Insulting, threatening, or obstructing customs officials performing their duties

1. A fine of VND 1,000,000 to VND 3,000,000 shall be imposed for acts of insulting the dignity or obstructing customs officials performing their duties.

2. A fine of VND 3,000,000 to VND 5,000,000 shall be imposed for acts of threatening or using violence against customs officials performing their duties without constituting a crime.

Article 19. Penalties for State Treasury, Commercial Banks, other credit institutions, and related organizations and individuals

1. Within ten days from the expiration date of the funds being deducted from the deposit account of the person subject to compulsory enforcement, if the State Treasury, Commercial Bank, or other credit institution does not fully or partially deduct the corresponding tax or fine payable from the deposit account of the organization or individual subject to compulsory enforcement of administrative decisions in the customs sector into the state budget account at the request of the customs authority, and at the time of receiving the compulsory enforcement decision, the deposit account of the person subject to compulsory enforcement has sufficient or excess balance compared to the payable tax or fine, then the following penalties shall be imposed:

a) A fine equivalent to the amount not transferred into the state budget account for cases where the taxpayer is subject to legal violations regarding taxes or compulsory enforcement of tax administrative decisions;

b) A fine of VND 1,000,000 to VND 5,000,000 for failing to implement decisions on compulsory enforcement of administrative penalties in the customs sector.

2. A fine of VND 1,000,000 to VND 5,000,000 shall be imposed on individuals or organizations managing salaries or income of individuals subject to compulsory enforcement of administrative decisions in the customs sector but fail to implement or incorrectly implement the deduction of part of the salary or income of the individual subject to compulsory enforcement according to the compulsory enforcement decision of the customs authority.

3. A warning or a fine of VND 200,000 to VND 1,000,000 shall be imposed on individuals or organizations that fail to provide or provide inaccurate information, documents, data, or electronic records related to exported or imported goods, outbound or inbound transportation means when requested by the customs authority according to the law.

4. A fine of VND 2,000,000 to VND 8,000,000 shall be imposed on individuals or organizations involved in colluding, shielding taxpayers from tax evasion, fraudulent tax practices, or failing to implement administrative compulsory enforcement decisions in the customs sector.

Section 3: HANDLING VIOLATIONS AGAINST CUSTOMS AUTHORITIES AND CUSTOMS OFFICERS

CUSTOMS PUBLIC SERVANT

Article 20. Handling violations against customs authorities

1. Customs officers who commit acts of violation of laws in the field of customs causing damage to organizations or individuals shall be required to compensate for such damage in accordance with the provisions of the law.

2. The Ministry of Finance shall guide the procedures and steps for handling compensation for damage as stipulated in Clause 1 of this Article.

Article 21. Handling violations against customs officers

1. Customs officers who cause inconvenience, harassment affecting export and import activities shall be subject to disciplinary action or criminal prosecution depending on the nature and severity of the violation, and if damage is caused, they must compensate according to the provisions of the law.

2. Customs officers who lack a sense of responsibility or handle cases contrary to the provisions of the law shall be subject to disciplinary action or criminal prosecution depending on the nature and severity of the violation, and if damage is caused, they must compensate according to the provisions of the law.

3. Customs officers who take advantage of their positions and powers to collude or cover up for organizations or individuals committing violations of customs laws shall be subject to disciplinary action or criminal prosecution depending on the nature and severity of the violation as provided for by law.

4. Customs officers who take advantage of their positions and powers to illegally use, misappropriate, or embezzle taxes, fines, and proceeds from the sale of confiscated administrative contraband in the field of customs shall be subject to disciplinary action or criminal prosecution and must fully compensate the State for all improperly used, misappropriated, or embezzled tax, fine, and confiscated goods proceeds according to the law.

Section 4: MEASURES TO PREVENT ADMINISTRATIVE VIOLATIONS AND ENSURE THE ENFORCEMENT OF ADMINISTRATIVE PENALTIES

Article 22. Administrative detention of persons

1. Administrative detention of persons may only be applied in cases where it is necessary to immediately stop actions that disrupt order within the customs area, cause injury to customs officers performing their duties, or require the collection and verification of important circumstances serving as grounds for issuing administrative penalty decisions in cases where the violator does not have identification papers, has unclear personal background, has no fixed residence, and requires verification of personal background and important circumstances related to the violation.

2. The duration of administrative detention of violators shall not exceed twelve hours, starting from the time the violator is detained. In exceptional cases, the detention period may be extended but shall not exceed twenty-four hours. In remote mountainous and island areas, the detention period may be extended further but shall not exceed forty-eight hours.

3. All instances of administrative detention must be based on a written decision by an authorized person and a copy of the decision must be handed over to the detainee.

4. It is strictly prohibited to detain administrative violators in temporary holding cells, criminal detention rooms, or places that do not ensure hygiene and safety for the detainee.

5. Upon request of the detainee, the person making the detention decision must inform the detainee's family, workplace, or educational institution. When detaining minors at night or for more than six hours, it is mandatory to notify their parents or guardians.

Article 23. Authority to temporarily detain individuals under administrative procedures

1. The following persons have the authority to issue decisions for the temporary detention of individuals under administrative procedures:

Heads of Customs Branches, Team Leaders of Control Teams under the Customs Department; Team Leaders of Anti-Smuggling Control Teams and Sea Patrol Team Leaders under the Anti-Smuggling Investigation Department of the General Department of Customs.

In cases where those persons specified above are absent, authorized deputies have the authority to decide on the temporary detention of individuals under administrative procedures.

2. The temporary detention of individuals must comply strictly with the principles, procedures, and steps prescribed in Article 44 of the Ordinance on Handling Administrative Violations and the Regulations on Temporary Detention of Individuals under Administrative Procedures issued together with Decree No. 162/2004/NĐ-CP dated September 7, 2004 of the Government.

Article 24. Temporary Detention of Documents, Evidence, and Means of Violation of Administrative Law

1. The temporary detention of documents, evidence, and means related to acts of violation may be applied when it is necessary to immediately stop the act of violation or to verify circumstances serving as grounds for a decision to handle the violation.

Persons specified in Clause 1 of Article 23 of this Decree have the authority to decide on the temporary detention of documents, evidence, and means of violation of administrative law.

When signs of tax evasion or tax fraud are discovered, the Director of the General Department of Customs, the Director of the Post-Customs Inspection Department under the General Department of Customs, the Director of the Customs Department, the Head of the Customs Branch, and the Head of the Tax Audit Team have the authority to decide on the temporary detention of documents, evidence, and means of violation of administrative law.

2. In cases of necessity, customs officials performing their duties have the right to issue decisions for the temporary detention of evidence and means of violation of administrative law. Within twenty-four hours from issuing the decision, the person issuing the decision must report to their direct superior as specified in Clause 1 of this Article and must obtain written approval from that person.

3. Management of detained documents, evidence, and means shall be carried out in accordance with the provisions of the law.

4. Evidence consisting of Vietnamese currency, foreign currency, gold, precious stones, precious metals, narcotics, and other items subject to special management must be stored in accordance with the provisions of the law.

5. For evidence of administrative violations that are easily damaged goods, the person issuing the decision to temporarily detain must prepare a separate record and organize immediate sale. Proceeds from the sale must be deposited into a temporary detention account opened at the State Treasury. If subsequently, according to the decision of the competent authority, the evidence is confiscated, the proceeds must be paid into the state budget; if the evidence is not confiscated, the proceeds must be returned to the owner, manager, or lawful user.

6. Within ten working days from the date of temporary detention, the competent authority issuing the decision to temporarily detain and impose penalties must handle the detained documents, evidence, and means according to the measures stipulated in the penalty decision. If confiscation is not imposed as a form of punishment, the detained documents, evidence, or proceeds from the sale of goods must be returned to the owner, manager, or lawful user.

The period of temporary detention of documents, evidence, and means of violation may be extended but not exceeding sixty days for cases involving complex circumstances requiring investigation or involving multiple individuals and organizations within and outside the country.

7. The temporary detention of documents, evidence, and means of violation must be accompanied by a written decision and a detention record, and one copy must be handed over to the organization or individual whose documents, evidence, and means are being temporarily detained.

Article 25. Examination of Persons under Administrative Procedures

1. The examination of persons under administrative procedures may only be conducted if there is evidence that such person is concealing goods, documents, or means of administrative violation on their person. The examination of persons must be based on a written decision by an authorized person and a copy of the decision must be handed over to the person being examined.

2. Only those persons with authority as stipulated in Clause 1, Article 23 of this Decree shall have the right to decide on the examination of persons under administrative procedures.

3. Prior to conducting the examination of persons, the examiner must show the customs identification card to the person being examined and inform them of the decision. During the examination, males should be examined by males and females by females, and there must be a witness of the same gender present.

4. All examinations of persons must be recorded in a report and a copy of the report must be handed over to the person being examined.

Article 26. Examination of Means of Transport and Objects under Administrative Procedures

1. The examination of means of transport and objects under administrative procedures may only be conducted if there is evidence that these means of transport or objects contain concealed items of administrative violation. The examination of means of transport and objects under administrative procedures must be based on a written decision by an authorized person.

2. Only those persons specified in Clause 1, Article 23 of this Decree shall have the right to decide on the examination of means of transport and objects under administrative procedures.

3. When conducting the examination of means of transport and objects, the owner of the means of transport or object, the commander, or the driver of the means of transport, and a witness must be present. In cases where the owner or the driver is absent, two witnesses must be present.

4. All examinations of means of transport and objects must be recorded in a report and a copy of the report must be handed over to the owner of the means of transport or object, or the commander or driver of the means of transport.

5. The examination of means of transport and objects belonging to entities entitled to diplomatic privileges and immunities must comply with the provisions of international treaties to which Vietnam is a party. If there is evidence that diplomatic bags or consular bags are being misused for purposes contrary to the provisions of international treaties on diplomatic relations or consular relations to which Vietnam is a member, or if prohibited export or import goods or goods not entitled to preferential treatment or immunity according to the law are found in luggage or means of transport, the Director General of the General Department of Customs shall decide on handling in accordance with the provisions of international treaties.

Article 27. Examination of Places Concealing Documents, Evidence, and Means Related to Violations

1. The examination of places concealing documents, evidence, and means related to violations may only be conducted if there is evidence that such place contains concealed documents, evidence, or means related to violations.

2. An authorized person as stipulated in Clause 1, Article 23 of this Decree has the right to decide on the examination of places concealing documents, evidence, and means related to violations.

Upon discovering signs of tax evasion, the Director General of the General Department of Customs, the Director of the Post-Clearance Audit Department under the General Department of Customs, the Director of the Customs Department, or the Head of the Customs Sub-department with authority may decide to examine places concealing documents, evidence, and means of administrative violation.

In cases where the place concealing documents, evidence, and means of administrative violation is a residence, the decision to examine must be agreed upon in writing by the Chairman of the People's Committee at the district level before proceeding.

3. When examining places concealing documents, evidence, and means of administrative violation, the owner of the place being examined or a family member of legal age and a witness must be present. In cases where the owner of the place being examined or a family member of legal age is absent and the examination cannot be delayed, representatives of the local government at the commune level and two witnesses must be present.

4. Examinations of places concealing documents, evidence, and means of administrative violation may not be conducted at night, on holidays, or during Tet celebrations, unless it is an emergency situation, a crime caught in the act, and the reason must be clearly stated in the report.

5. All examinations of places concealing documents, evidence, and means related to violations must be based on a written decision and recorded in a report. The decision and report of the examination of places concealing documents, evidence, and means must be handed over to the owner of the place being examined.

Mục 5: AUTHORITY AND PROCEDURES FOR HANDLING ADMINISTRATIVE VIOLATIONS IN THE CUSTOMS FIELD

Article 28. Authority to handle administrative violations in the customs field

1. The Head of the Customs Operation Team under the Customs Sub-Department has the authority:

a) To issue warnings;

b) Impose a fine up to 500,000 VND.

2. The Director of the Customs Department (including the Director of the Customs Sub-Department at the border gate, the Director of the Customs Sub-Department outside the border gate, the Director of the Post-Clearance Inspection Sub-Department); the Head of the Control Team under the Provincial, Interprovincial, or Central City Customs Department (hereinafter referred to collectively as the Customs Department); the Head of the Anti-Smuggling Control Team and the Commander of the Sea Control Squadron under the Anti-Smuggling Investigation Department of the General Department of Customs have the authority:

a) To issue warnings;

b) Impose fines up to 10,000,000 VND;

c) To confiscate goods and means of transport used for administrative violations with a value up to 20,000,000 VND.

3. The Director of the Customs Department has the authority:

a) To issue warnings;

b) To impose fines up to VND 20,000,000;

c) To revoke the right to use licenses within their jurisdiction;

d) Confiscate objects and means used to commit administrative violations;

đ) To compel removal from the territory of Vietnam or re-exportation of goods and means of transport that violate regulations;

e) To compel destruction of harmful cultural products, goods that are detrimental to human health, animals, and plants;

g) To compel repayment of the amount equivalent to the value of goods and means of transport that were consumed, dispersed, or destroyed illegally.

4. The Director of the Anti-Smuggling Investigation Department, the Director of the Post-Clearance Inspection Department under the General Department of Customs have the authority:

a) To issue warnings;

b) To impose fines up to 70,000,000 VND. Specifically, the Director of the Anti-Smuggling Investigation Department under the General Department of Customs may impose fines on tax-related administrative violations up to 100,000,000 VND;

c) To revoke the right to use licenses within their jurisdiction;

d) Confiscate contraband and means of administrative violation;

đ) To compel removal from the territory of Vietnam or re-exportation of goods, items, and means of transport that violate regulations;

e) To compel destruction of harmful cultural products and goods that are detrimental to human health, animals, and plants;

g) To compel repayment of the amount equivalent to the value of goods and means of transport that were consumed, dispersed, or destroyed illegally.

5. The Chairman of the People's Committee of provinces and centrally governed cities has the authority to impose administrative penalties according to Article 30 of the Administrative Violations Handling Ordinance for violations stipulated in this Decree.

6. Border Guard Forces, Coast Guard have the authority to impose penalties according to Articles 32 and 33 of the Administrative Violations Handling Ordinance for administrative violations related to customs as specified in Article 13 of this Decree.

7. The Director of the Customs Department, the Director of the Provincial Customs Department, the Director of the Anti-Smuggling Investigation Department, and the Director of the Post-Clearance Inspection Department have the authority to impose penalties for tax law violations as stipulated in Clause 4, Article 9, Article 14, Article 15, and Point a, Clause 1, Article 19 of this Decree.

Article 29. Determination of Penalty Authority

1. The penalty authority of those persons specified in Article 28 of this Decree applies to a single administrative violation. In cases involving fines, the penalty authority is determined based on the maximum fine level prescribed for each specific violation. This provision does not apply to the cases specified in Clause 7 of Article 28 of this Decree.

2. In cases where a person commits multiple violations, the penalty authority shall be determined according to the following principle: if the fine amount, supplementary penalty form, or remedial measures prescribed for each individual violation fall within the authority of the penalizing officer, then the penalty authority remains with that officer. If the fine amount, supplementary penalty form, or remedial measures prescribed for one of the violations exceed the authority of the penalizing officer, then that officer must transfer the entire case file to the officer with the appropriate authority to impose penalties.

3. For violations with a maximum fine level exceeding 20,000,000 VND, the Director of the Customs Department must transfer the case file to the People's Committee of the province or centrally governed city where the administrative violation occurred or where the Customs Department is located in cases of administrative violations occurring in areas under its sovereignty, for the Chairman of the People's Committee of the province or centrally governed city to decide on imposing penalties.

4. All violations of customs laws occurring on land, territorial waters, adjacent territorial waters, continental shelf, and exclusive economic zones of the Socialist Republic of Vietnam fall under the management of the Customs Department in charge of the area where they occur, and that Customs Department is responsible for imposing penalties according to the authority prescribed in this Decree; in cases discovered by the Anti-Smuggling Investigation Department or the Post-Clearance Inspection Department, penalties shall be imposed according to their authority.

5. At locations along the national border where there is no customs organization, the Border Guard and Coast Guard stationed in those areas have the authority to impose penalties according to Articles 32 and 33 of the Administrative Violations Handling Ordinance for administrative violations in the customs field as specified in Article 13 of this Decree.

Article 30. Suspension of Violation Acts

Upon discovering a violation act, customs officers performing their duties must immediately issue a verbal decision, use a horn, signal, or other forms appropriate to each specific case to suspend the violation act and promptly report it to the authorized authority for punishment.

Article 31. Simplified Procedures

The application of warning penalties shall be carried out in accordance with the provisions of Article 54 of the Administrative Violations Handling Ordinance.

Article 32. Establishment of Administrative Violation Records

For administrative violations in the customs domain not covered by Article 31 of this Decree, the authorized authority for punishment must promptly establish a record in accordance with the regulations. If the person establishing the record does not have the authority to impose penalties, then the immediate superior head of that person, as defined in Article 28 of this Decree, must sign the record; if necessary, verification should be conducted before signing the record.

The form, content, and procedure for establishing records shall be implemented in accordance with the provisions of Article 55 of the Administrative Violations Handling Ordinance.

Article 33. Decision on Imposing Penalties

The form, content, procedure, and process for issuing decisions on imposing penalties for administrative violations in the customs domain shall be carried out in accordance with the provisions of Article 56 of the Administrative Violations Handling Ordinance.

Article 34. Procedure for Imposing Penalties on Late Tax Payment

1. The taxpayer must determine the amount of late payment penalty based on the amount of tax owed, the number of days overdue, and the fine rate specified in Clauses 1 and 2 of Article 15 of this Decree to pay into the state budget. In cases where the taxpayer cannot determine or incorrectly determines the amount of the late payment penalty, the customs authority will determine and notify the taxpayer.

2. More than 30 (thirty) days from the deadline for tax payment, if the taxpayer has not fully paid the tax and the late payment penalty, the customs authority must issue a notice regarding the outstanding tax and the late payment penalty; simultaneously, they must request the taxpayer to fully pay the tax and the penalty into the state budget.

Article 35. Handling Cases of Imported Goods Exceeding the Customs Formalities Deadline or Being Forced to Be Removed from Vietnam's Territory or Re-exported Male or compelled to re-export

1. Imported goods exceeding the 90 (ninety)-day period from the date of unloading at the border gate without anyone handling customs formalities must be announced through mass media and publicly posted at the customs office by the authorized authorities as stipulated in Clauses 2, 3, and 4 of Article 28 of this Decree. Within 180 (one hundred eighty) days from the announcement date, if there is still no one handling customs formalities, the authorized authorities as stipulated in Clauses 2, 3, and 4 of Article 28 of this Decree must issue a decision to confiscate or destroy the contraband items according to the regulations.

2. In cases where the owner of the contraband items or means of transport cannot be identified, the authorized authorities as stipulated in Clauses 2, 3, and 4 of Article 28 of this Decree must announce this matter through mass media and publicly post it at the customs office. After 30 (thirty) days from the announcement date, if there is still no one claiming the items, the authorized authorities as stipulated in Clauses 2, 3, and 4 of Article 28 of this Decree must issue a decision to confiscate or destroy the contraband items according to the regulations.

3. Imported goods that do not comply with permits, contracts, transport documents, or cargo declarations and are refused by the consignee shall be handled according to the provisions of Clause 2 of this Article.

4. The authorized authorities as stipulated in Clauses 3 and 4 of Article 28 of this Decree must inform individuals or organizations responsible about the cases requiring re-export or being forced to be removed from Vietnam's territory. If, more than 30 (thirty) days from the receipt of the customs authority's notification, the goods have not been re-exported or removed from Vietnam's territory, the authorized authorities as stipulated in Clauses 3 and 4 of Article 28 of this Decree must issue a decision to confiscate or destroy the contraband items according to the regulations, except in cases of justifiable reasons.

Article 36. Procedures for Confiscation and Disposal of Contraband Items and Means of Administrative Violations

1. When applying the form of confiscating contraband items and means of administrative violations in the customs sector, the person authorized to impose penalties as stipulated in Clauses 2, 3, and 4 of Article 28 of this Decree must strictly follow the confiscation procedures prescribed in Article 60 of the Ordinance on Handling Administrative Violations.

2. The person issuing the confiscation decision shall be responsible for preserving and classifying contraband items and means of administrative violations to transfer them to the district or county financial authority or the Provincial or City Auction Service Center for auction in accordance with Clause 1 of Article 61 of the Ordinance on Handling Administrative Violations and Articles 32, 33, and 34 of Decree No. 134/2003/NĐ-CP dated November 14, 2003 of the Government detailing certain provisions of the Ordinance on Handling Administrative Violations in 2002.

3. Contraband items and means of administrative violations confiscated that are harmful cultural products, counterfeit goods without usable value, or goods harmful to human health, animals, or plants shall be destroyed in accordance with Clause 2 of Article 61 of the Ordinance on Handling Administrative Violations.

4. Contraband items and means of administrative violations that are easily perishable goods shall be handled in accordance with Clause 3 of Article 61 of the Ordinance on Handling Administrative Violations.

Article 37. Execution of Penalty Decision and Suspension of Execution of Fine Decision

1. Individuals and organizations subject to administrative violation penalties must execute the administrative violation penalty decision within 10 (ten) days from the date of receipt of the penalty decision. The payment of fines shall be carried out in accordance with Article 58 of the Ordinance on Handling Administrative Violations.

2. Individuals and organizations who have received an administrative violation penalty decision but do not voluntarily comply shall be subject to compulsory enforcement in accordance with Chapter II of this Decree.

3. Individuals fined VND 500,000 or more who are experiencing particular economic difficulties may request suspension of execution of the fine decision. The suspension of execution of the fine decision shall be implemented in accordance with Article 65 of the Ordinance on Handling Administrative Violations.

Article 38. Exemption from Administrative Violation Penalties

1. Individuals and organizations committing administrative violations as stipulated in Clause 4 of Article 9, Article 14, Article 15, and Article 19 of this Decree, encountering natural disasters, fires, unexpected accidents, or other force majeure events, have the right to request exemption from administrative violation penalties in the customs sector if they meet the conditions specified in Clause 2 of this Article.

2. Conditions for considering exemption from penalties include:

a) The administrative violation occurred within thirty days before or after the occurrence of a natural disaster, fire, unexpected accident, or other force majeure event;

b) The person subject to the penalty has not yet executed the penalty decision.

3. The amount of the exempted fine shall not exceed the extent of damage suffered by the penalized entity.

4. The Director of the General Department of Customs, the Director of the Anti-Smuggling Investigation Department, and the Director of the Post-Clearance Audit Department have the authority to issue decisions to exempt penalties for cases discovered and processed by themselves or their immediate subordinates.

5. The Ministry of Finance shall specify the application dossier for requesting exemption from penalties and the procedures for handling such requests.

Article 39. Transfer of case files of violations with signs of criminal offenses for criminal prosecution

1. When examining a violation to decide on punishment, if it is found that the violation has signs of a crime not within their authority to handle, the authorized person must immediately transfer the file to the competent criminal proceedings agency.

2. In cases where a decision on punishment has been issued, if subsequently it is discovered that the violation has signs of a crime before the statute of limitations for criminal prosecution expires, the person who issued the decision on punishment must revoke that decision and within three days from the date of revoking the decision on punishment, must transfer the violation case file to the competent criminal proceedings agency.

3. Within the time limit prescribed in Article 103 of the Criminal Procedure Code, the competent criminal proceedings agency shall have the responsibility to notify the agency which transferred the file about the decision to initiate or not to initiate a criminal case.

Within five days from the date of receiving the notification regarding the decision to initiate a criminal case, the customs agency must transfer the original violation case file to the competent criminal proceedings agency.

4. If beyond the three-day period from the expiration of the time limit prescribed in Article 103 of the Criminal Procedure Code, the customs agency has not received a notification from the competent authority regarding the initiation or non-initiation of a criminal case, then the authorized person to impose administrative penalties as stipulated in Article 28 of this Decree shall issue a decision on administrative penalty according to the provisions of the law.

Article 40. Return of case files of violations for administrative penalty

1. In cases where the violation case file has been transferred to the criminal proceedings agency but it is found that the violation does not have sufficient signs to constitute a crime, the authorized person of the criminal proceedings agency shall issue a decision not to initiate a criminal case according to the provisions of Article 103 of the Criminal Procedure Code. Within three days from the date of issuing the decision, the criminal proceedings agency must transfer the decision not to initiate a criminal case and the violation file to the customs agency for handling the violation according to its authority.

2. In cases where an individual has been initiated, prosecuted, or had a decision made to bring them to trial through criminal proceedings, but later there is a decision to terminate the investigation or terminate the case, within three days from the date of issuing the decision to terminate the investigation or terminate the case, the criminal proceedings agency must transfer the decision to terminate the investigation or terminate the case and the case file to the customs agency for handling administrative violations according to its authority.

Chapter II

ENFORCEMENT OF ADMINISTRATIVE DECISIONS IN THE CUSTOMS FIELD BY COMPULSION

Section 1: GENERAL PROVISIONS

Article 41. Scope and Objectives of Application

1. This Chapter provides for the procedures and formalities for applying coercive measures against organizations and individuals who do not voluntarily comply with administrative decisions in the customs field within the prescribed time limit or engage in acts of dispersing assets or fleeing.

2. Administrative decisions in the customs field referred to in Clause 1 of this Article include:

a) Notification of the amount of overdue taxes and late payment fines;

b) Notification of tax assessment;

c) Notification of the amount of tax to be refunded due to overpayment;

d) Other decisions on administrative penalties in the customs field;

đ) Administrative coercive decisions in the customs field.

Article 42. Cases of Forced Execution of Administrative Decisions on Penalties in the Customs Field

1. For decisions on penalties prescribed in Clause 4, Article 9, Article 14, and administrative enforcement decisions mentioned in Points a, b, c, and d, Clause 2, Article 41 of this Decree shall be subject to forced execution in the following cases:

a) More than ninety (90) days have passed since the deadline for compliance with the penalty decision or administrative decision, but the organization, individual, or guarantor has not voluntarily complied.

b) The individual or organization has not complied with the administrative decision in the customs field and has engaged in acts of dispersing assets or fleeing.

2. For other administrative violation penalty decisions in the customs field, forced execution shall be carried out if more than ten (10) days have passed since the deadline for compliance with the penalty decision, and the individual, organization in violation, or their guarantor has not voluntarily complied.

Article 43. Enforcement Measures

Enforcement measures for administrative decisions in the customs field include:

1. Withdrawing money from the account of the enforcement target at the State Treasury, commercial bank, or other credit institution; requesting the freezing of accounts.

2. Deducting part of the salary or income.

3. Seizing property, auctioning seized property according to the provisions of the law to collect sufficient tax and fines.

4. Collecting money or other assets of the enforcement target held by other organizations or individuals.

5. Suspending customs procedures for imported goods.

6. Forced confiscation of evidence and means used in administrative violations.

7. Forced execution of measures to mitigate consequences caused by administrative violations.

8. Revoking the taxpayer identification number; suspending the use of invoices.

9. Revoking business licenses, establishment and operation permits, and professional practice permits.

The enforcement measures specified in Clauses 4, 8, and 9 of this Article shall be applied separately to enforcement decisions implementing administrative decisions regarding taxes.

Article 44. Sources of Money Deduction and Seized Assets for Organizations Subject to Enforcement

The sources of money deduction and seized assets for organizations subject to enforcement of administrative decisions in the customs field shall be implemented in accordance with the provisions of the law on handling administrative violations and related laws.

Article 45. Authority to Issue Enforcement Decisions

The following persons have the authority to issue one of the enforcement measures prescribed in Article 43 of this Decree and are responsible for organizing the enforcement of administrative decisions:

1. Head of the customs agency.

2. Director of the Anti-Smuggling Investigation Department under the General Department of Customs.

3. Director of the Post-Customs Clearance Inspection Department under the General Department of Customs.

Article 46. Enforcement Decision

1. Enforcement of administrative decisions can only be carried out when there is an enforcement decision issued by the person with authority as stipulated in Article 45 of this Decree.

2. An enforcement decision on administrative decisions includes the following contents: date of issuance; basis for issuance; name, position (rank), unit of the issuer; name, place of residence, headquarters of the enforcement target; reasons for enforcement; enforcement measures; time and location of implementation; main implementing agency; agencies responsible for coordination; signature of the issuer, seal of the issuing agency.

3. The enforcement decision on administrative decisions must be sent to the enforcement target, relevant organizations, and individuals five (5) working days before the enforcement takes place; in cases where enforcement is carried out using the measures specified in Clauses 3, 6, and 7 of Article 43 of this Decree, the decision must be sent to the Chairman of the People's Committee of the commune, ward, town where the enforcement will take place before it is implemented.

Article 47. Responsibility for organizing the enforcement of compulsory execution decisions

1. The person issuing the compulsory execution decision shall be responsible for organizing the enforcement of the compulsory execution decision.

2. Relevant agencies, organizations, and individuals have the obligation to cooperate with the authority issuing the compulsory execution decision or the agency primarily responsible for organizing the compulsory execution to implement measures aimed at enforcing the compulsory execution decisions.

Article 48. Ensuring order and safety during the enforcement of compulsory execution

1. The agency primarily responsible for enforcing the compulsory execution decision shall be responsible for ensuring order during the compulsory execution process. If it is deemed necessary to have People's Police forces during the enforcement of compulsory execution, a written request must be sent to the police agency at the same level five (5) days before the compulsory execution is carried out to arrange the force.

3. When requested to participate in ensuring order and safety during the compulsory execution process, the People's Police force has the responsibility to promptly deploy forces to prevent and stop acts of disruption and resistance against law enforcement officers during the enforcement of the compulsory execution decision.

Article 49. Time limit for enforcing compulsory execution decisions

1. A compulsory execution decision becomes effective within one (1) year from the date of issuance.

2. In cases where individuals or organizations subject to compulsory measures intentionally evade or delay, the time limit for enforcement is recalculated from the point when such evasive or delaying actions cease.

3. Compulsory measures to enforce administrative penalty decisions stipulated in Article 43 of this Decree terminate their effectiveness from the moment all taxes and fines subject to compulsory collection have been fully paid into the state budget and all other contents of the administrative penalty decision have been completed. The basis for terminating the enforcement of the compulsory execution decision is the payment receipt of the individual or organization subject to compulsory execution, confirmed by the State Treasury or the tax collection agency authorized to collect taxes, or the bank that transfers funds from the taxpayer's account to pay taxes and fines.

Section 2: PROCEDURES FOR APPLYING COMPULSORY MEASURES TO ENFORCE ADMINISTRATIVE DECISIONS IN THE CUSTOMS FIELD

Article 50. Procedures and formalities for applying compulsory measures to enforce administrative decisions in the customs field

The procedures and formalities for applying compulsory measures to enforce administrative decisions specified in Clauses 1, 2, 3, 4, 6, 7, and Clause 9 of Article 43 of this Decree shall be implemented in accordance with the Government's Decrees on the procedures for applying compulsory measures to enforce administrative penalty decisions, and the Decree on handling violations of tax laws and enforcing administrative tax decisions.

Article 51. Procedure for compulsory execution using the measure of suspending customs procedures for imported goods

1. Compulsory execution using the measure of suspending customs procedures for imported goods shall be carried out when the customs authority cannot apply or has already applied the measures prescribed in Clauses 1, 3, and 4 of Article 43 of this Decree but still has not collected the full amount of taxes and fines.

2. The authority with the power to decide on compulsory execution must issue a compulsory execution decision and notify on the customs information network at least five (5) working days before implementing the measure of suspending customs procedures for imported goods.

3. The compulsory execution decision must clearly state the date, month, and year of issuance; the basis for issuance; the name, position, and place of work of the issuer; the name and address of the individual or organization subject to compulsory execution; the outstanding amount of taxes and fines; the signature of the issuer, and the seal of the issuing agency. The compulsory execution decision must be delivered to the individual or organization subject to compulsory execution.

Article 52. Enforcement Procedure Using Tax Registration Number Revocation and Invoice Usage Suspension Measures.

1. Enforcement using tax registration number revocation and invoice usage suspension measures shall be implemented when the customs authority has applied the enforcement measures prescribed in Clauses 1, 3, 4, and Clause 5, Article 43 of this Decree but still has not collected the full amount of taxes and fines.

2. The person issuing the enforcement decision shall be responsible for:

a) Notifying the enforcement target about the enforcement measure to be applied within five (5) working days prior to implementation;

b) Sending a document requesting the competent tax authority to revoke the tax registration number and suspend the use of invoices.

3. The procedure and process for revoking the tax registration number and suspending the use of invoices shall be carried out in accordance with the provisions of the Government Decree on handling violations of tax laws and enforcing administrative decisions in the field of taxation.

Chapter III

COMPLAINTS, REPORTS

Article 53. Complaints and Reports

1. Individuals, organizations, or their legitimate representatives have the right to file complaints regarding administrative violation penalty decisions, decisions applying preventive measures and ensuring the handling of administrative violations, and decisions enforcing administrative decisions in the customs field.

2. Every citizen has the right to report illegal acts in the administrative violation penalty process and the application of enforcement measures in the customs field.

3. The authority, procedures, and deadlines for handling complaints and reports shall be carried out in accordance with the provisions of the law on complaints and reports.

Article 54. Administrative Litigation

Initiating litigation against administrative violation penalty decisions, decisions applying preventive measures and ensuring the handling of administrative violations, and decisions enforcing administrative decisions in the customs field shall be conducted in accordance with the provisions of the law on administrative litigation procedures.

Chapter IV

IMPLEMENTING PROVISIONS

Article 55. Effective Date

Article 55. Effective Date

1. This Decree takes effect from July 1, 2007.

2. The Government Decree No. 138/2004/NĐ-CP dated June 17, 2004, on administrative violation penalties in the customs field is abolished.

3. For administrative violations occurring before the effective date of this Decree, but at the time of punishment, this Decree is already in effect, if this Decree does not specify legal liability or specifies lighter legal liability, then the punishment shall be applied according to the provisions of this Decree.

4. Other provisions on handling administrative violations and enforcing administrative decisions in the customs field that are not mentioned in this Decree shall be implemented in accordance with the provisions of the law on handling administrative violations and other relevant laws.

Article 57. Guidance and Implementation Organization

Article 57. Responsibility for Implementation

The Ministers, Heads of ministerial-level agencies, Heads of government-attached agencies, Chairpersons of provincial People's Committees under the central city shall be responsible for implementing this Decree./.