DECREE[1]

PENALTIES FOR ADMINISTRATIVE CUSTOMS OFFENCES

The Government’s Decree No. 128/2020/ND-CP on penalties for administrative customs offences, which has been effective since December 10, 2020, is amended by:

The Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law dated November 22, 2019 on Amendments to some Articles of the Law on Government Organization and Law on Local Government Organization;

Pursuant to the Law on Penalties for Administrative Violations dated June 20, 2012;

Pursuant to the Law on Customs dated June 23, 2014;

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At the request of the Minister of Finance;

The Government hereby promulgates a Decree on penalties for administrative customs offences. [2]

Chapter I

GENERAL PROVISIONS

Article 2. Scope

1. This Decree provides for administrative offences, penalties, fines, remedial measures; the power to impose penalties; the procedures for imposing penalties; implementation of measures for preventing administrative customs offences and ensuring the imposition of penalties for administrative customs offences.

2. Customs offences in this Decree include:

a) Offences against law regulations on customs procedures;

b) Offences against regulations of law on customs inspection, customs supervision and customs control;

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d) Offences against other regulations of law on exports and imports.

3. Regarding customs offences against management of exported, imported and transited goods, vehicles entering and leaving Vietnam, vehicles in transit, regulations on penalties for customs offences shall apply.

4. The administrative customs offences that are specified in other legislative documents and are not specified in this Decree, the former shall apply.

Article 2. Regulated entities

1. Domestic and foreign organizations and individuals that commit administrative customs offences within the territory of the Socialist Republic of Vietnam unless otherwise prescribed by the international agreements to which the Socialist Republic of Vietnam is a signatory.

2. The persons who have the power to make records on administrative offences, implement measures for preventing administrative offences and ensuring the imposition of penalties for administrative offences and the persons who have the power to impose penalties for administrative offences specified in Articles 27 to 32 hereof.

3. Other organizations and individuals involved in imposing penalties for administrative offences specified in this Decree.

4. Organizations specified in Clause 1 of this Article include:

a) Enterprises, branches and representative offices established and operating under Vietnam’s laws; branches and representative offices of foreign enterprises operating in Vietnam;

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c) Public service providers;

d) Social organizations, socio-political organizations, socio-professional organizations;

dd) Regulatory authorities committing offences which are not related to their assigned state management duties;

e) Other organizations prescribed by law.

Article 2a. Principles of imposing penalties for administrative customs offences in cases where multiple administrative offences are committed [3]

Any organization or individual that commits multiple administrative offences shall face a penalty for each offence, unless an offence in Point a, b or d Clause 1, Point a Clause 3 Article 7; Clause 1, 2 or 3, Point d Clause 4, Point a, b, c or d Clause 6 Article 8; Point a Clause 1, Point b Clause 2 Article 11 of this Decree which involves multiple declarations/documents in the customs dossier is committed at different times of customs declaration registration and discovered at the same time but has yet to be considered, a penalty shall be imposed for that offence while the repeat of that offence shall be taken into account as an aggravating circumstance provided that the prescriptive time limit for penalty imposition has not yet expired.

Article 3. Mitigating factors

1. The mitigating factors specified in Article 9 of the Law on Penalties for Administrative Violations 2012.

2. The value of exhibits of offences does not exceed 50% the minimum fine of the fine bracket.

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1. Prescriptive time limits for imposing penalties for offences against tax administration:

a) The prescriptive time limit for imposition of penalties for tax evasion that is not liable to criminal prosecution, understatement of tax payable or overstatement of tax eligible for refund, remission or cancellation is 05 years from the day on which the offence is committed;

b) After the aforementioned prescriptive time limits expire, the taxpayer will not incur penalties but still has to fully pay the outstanding tax, the evaded tax, the incorrectly reduced, exempted or refunded tax plus (+) late payment interest that have accrued over the last 10 years before the day on which the offence is discovered.

2. [4] The prescriptive time limits for imposing penalties for other customs offences is similar to that in Article 6 of the Law on Penalties for Administrative Violations 2012 and Clause 4 Article 1 of the Law on Amendments to some Articles of the Law on Penalties for Administrative Violations, except for the cases specified in Clause 1 of this Article.

The dates which are used to determine the prescriptive time limits for imposing penalties for other customs offences are specified in Clauses 5 and 6 of this Article.

3. The prescriptive time limits for imposing penalties for administrative offences that are requested by proceeding agencies as specified in Article 63 of the Law on Penalties for Administrative Violations 2012 and Clause 31 Article 1 of the Law on Amendments to some Articles of the Law on Penalties for Administrative Violations[5] shall apply Point a Clause 1, and Clause 2 of this Article.

The period during which the case is examined by the proceeding agency is included in the prescriptive time limit for imposing penalties.

4. If the offender deliberately avoid or obstruct the imposition of penalties during the time limits specified in Clause 1 and Clause 2 of this Article, the prescriptive time limit for imposing penalties shall begin again when the avoidance or obstruction is stopped.

5. [6] Offences considered to have been ended and ending dates of offences are as follows:

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b) The ending date of an administrative offence specified in Article 8 hereof is the date on which the customs declaration is registered; the date on which the goods manifest, the passenger list or the baggage declaration included in the dossier on the vehicle entering and leaving Vietnam or the vehicle in transit is submitted;

c) The ending date of an administrative offence specified in Article 10 hereof is the date on which the person entering or leaving Vietnam completes customs declaration;

d) The ending date of an administrative offence specified in Point a Clause 1 Article 11 hereof is the date on which the documents in the customs dossier are submitted, produced or sent to the customs authority according to the registered customs declaration;

dd) The ending date of an administrative offence specified in Point b Clause 1 Article 11 hereof is the date on which the taxpayer makes an amendment to the statement;

e) The ending date of an administrative offence specified in Point c Clause 2 Article 11 hereof is the date on which the taxpayer submits the statement;

g) The ending date of an administrative offence specified in Point a Clause 7 Article 11 hereof is the date on which the documents are declared, submitted or produced to the customs authority;

h) The ending date of an administrative offence specified in Point b Clause 7 Article 11 hereof is the date on which the illegal use of another entity’s account or digital signature to follow customs procedures is terminated;

i) The ending date of an administrative offence specified in Point c Clause 7 Article 11 hereof is the illegal access to, falsification or destruction of the customs information system is terminated;

k) The ending date of an administrative offence specified in Article 9; Clause 8 Article 11; Points b, c, dd, e or h Clause 1 Article 14; Clause 1 Article 15; Article 16; Article 17; Article 18; Article 19; Article 20; Article 21; Article 22 hereof is the date on which the customs declaration is registered;

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Article 5. Penalties and remedial measures

1. For each administrative customs offence, the offender shall incur a main penalty being a warning or a fine.

2. Warnings shall be imposed on persons from 14 to under 16 years of age who commit any offence specified in this Decree.

3. Fines imposed upon individuals and organizations:

a) The fines mentioned in Chapter II of this Decree are imposed upon organizations. The fines imposed upon an individual is 1/2 of those imposed upon an organization, except for the cases specified in Points b and c Clause 2 of this Clause;

b) The fines for the offences specified in Article 10 of this Decree are imposed upon individuals;

c) The fines for administrative offences against tax administration specified in Articles 9 and 14 of this Decree are imposed upon both individuals and organizations;

d) Household businesses and households shall incur the same penalties as those incurred by individuals for committing administrative offences specified in this Decree.

dd) [8] Upon imposing a fine, the specific amount of fine for an administrative offence is the average of specific fines in the range for such offence. For a mitigating circumstance that exists, the average fine for an offence in the fine range shall be reduced by 10% provided that the fine amount imposed for such offence is not lower than the minimum fine in that range. Meanwhile, for an aggravating circumstance that exists, the average fine for an offence in the fine range shall be increased by 10% provided that the fine amount imposed for such offence is not greater than the maximum fine in that range.

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4. Additional penalties:

Confiscation of exhibits of offences.

5. Remedial measures:

One or more of the following remedial measures may be enforced:

a) Enforced removal from the territory of the Socialist Republic of Vietnam or enforced re-export of exhibits and instrumentalities used for committing administrative offences;

b) Enforced removal from the territory of the Socialist Republic of Vietnam or enforced re-export of exhibits and instrumentalities used for committing administrative offences at the border checkpoint of import;

c) Enforced transport of goods in transit, transshipped goods, goods involved in the merchanting trade transactions, goods being moved to another custom post outside the checkpoint area, temporarily imported goods at correct border checkpoint or route;

d) Enforced discard of goods packages or labels that are changed because of the offences; enforced removal of the illegal elements of the goods before they are removed from the territory of the Socialist Republic of Vietnam;

dd) Enforced destruction of goods or items detrimental to human, animal and plant health and the environment, and indecent materials;

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g) Enforced full payment of outstanding tax;

h) Enforced payment of tax incorrectly exempted, reduced, refunded or cancelled;

i) Enforced sticking of the “Vietnam duty not paid” stamp as prescribed.

Article 6. Cases in which penalties for administrative customs offences are exempt

1. The cases in which penalties are not imposed according to Article 11 of the Law on Penalties for Administrative Violations 2012.

Customs authority or other competent authorities must be notified of the goods and vehicles that are imported to the Socialist Republic of Vietnam due to an unexpected event or force majeure event; such goods and vehicles must be removed from the Socialist Republic of Vietnam after the event is over.

2. Cases in which the additional declaration is permissible within the time limit specified in Clause 4 Article 29 of the Law on Customs 2014.

3. Cases in which customs declarants comply with guidelines and decisions of tax authorities and/or competent authorities on determination of their tax liabilities as specified in Clause 11 Article 16 of the Law on Tax Administration.

4. Cases in which goods sent to Vietnam are not conformable with the contract as prescribed in Article 39 of the Law on Commerce 2005 (except for goods banned from import, goods suspended from import, counterfeit goods, and waste which are not included in the List of waste permitted for import as production materials) but have been notified in writing (with reasons clearly specified) and enclosed with relevant documents by the consignor, the carrier and the consignee or legal representative of such consignor, carrier and consignee to the Director of the Sub-department of Customs where goods are stored before the customs declaration is registered.

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ADMINISTRATIVE OFFENCES, PENALTIES, REMEDIAL MEASURES, MEASURES FOR PREVENTING ADMINISTRATIVE OFFENCES AND ENSURING THE IMPOSITION OF PENALTIES FOR ADMINISTRATIVE OFFENCES; PROCEDURES AND POWER TO IMPOSE PENALTIES FOR ADMINISTRATIVE OFFENCES

Article 7. Offences against regulations on time limit for completing customs procedures and submitting tax dossier

1. A fine ranging from VND 500,000 VND to VND 1,000,000 shall be imposed for failure to perform any of the following tasks on schedule:

a) Complete, submit, produce the customs dossier or provide information about the customs dossier on schedule, except for the offences specified in Clauses 3, 4, 5 and 6 of this Article and Point b Clause 3 Article 11 of this Decree;

b) Make an additional declaration when there are changes to the container number, port of loading, checkpoint of export or vehicle carrying goods for export;

c) Re-export the transport vehicle that crosses the border checkpoint to deliver goods;

d) Declare additional information about the customs value behind schedule in the cases where the official prices of the exports or imports are not available or goods for which the payment or goods for which payments and added amounts to the customs value are unknown when the customs declaration is registered.

2. A fine ranging from VND 1.000.000 VND to VND 2,000,000 shall be imposed for failure to perform any of the following tasks on schedule:

a) Provide the audit report or financial statement of enterprises eligible for priority;

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c) Submit a report on quantity of goods imported serving factory construction and goods stored externally of an export processing enterprise;

d) Submit a report on quantity of transshipped goods entering, leaving, and stored in the port;

dd) Submit a statistical report on customs clearance of international postal packages transited through Vietnam.

3. A fine ranging from VND 2,000,000 to VND 5,000,000 shall be imposed for any of the following offences:

a) Submitting a customs declaration before goods for export are gathered at the location notified to the customs authority;

b) Failure to punctually submit the statement or report on use of tax-free goods as prescribed;

c) Submitting the application for imposition of the 0% duty rate on imported parts according to tax incentive program for the purpose of automobile manufacturing and assembly or the tax incentive program for automobile supporting industry behind schedule;

d) Failure to punctually handle excess raw materials and supplies, waste, scrap, machinery or equipment that are rented or borrowed and processed products when the processing contract expires;

dd) Failure to send a notification of additional information on schedule when there is a change of the processor or the manufacturer of goods for export; storage location of raw materials, supplies, machinery and equipment, products for export;

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g) Failure to re-export or re-import goods on schedule or within the time limit registered with the customs authority, except for the offence specified in Point a Clause 4 of this Article;

h) Failure to punctually notify the consumption rates applied to the products manufactured.

4. A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following offences:

a) Failure to punctually re-export the goods temporarily imported for re-export;

b) Storing goods transshipped or in transit within the territory of the Socialist Republic of Vietnam behind schedule;

c) Declaring and completing procedures after home use or repurposing goods which are tax-free, eligible for tax exemption, considered to be eligible for tax exemption, tax refund or tax cancellation or concessional tax within tariff quota before an inspection decision is made.

5. Penalties for failure to re-export or re-import temporarily imported or temporarily exported vehicles on schedule (except for the case specified in Clause 1 of this Article or the case where vehicles crosses the border checkpoint to deliver goods) are as follows:

a) A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed if the vehicle is re-exported or re-imported less than 30 days behind schedule;

b) A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the vehicle is re-exported or re-imported 30 days or more behind schedule.

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a) A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the vehicle is re-exported less than 30 days behind schedule;

b) A fine ranging from VND 20,000,000 to VND 50,000,000 shall be imposed if the vehicle is re-exported 30 days or more behind schedule.

7. Remedial measures:

The violator is compelled to:

a) remove from the territory of the Socialist Republic of Vietnam or re-export the temporarily imported the exhibits which are goods during the effective period of the decision on penalty imposition if the offence in Point g Clause 3; Point a Clause 4 of this Article is committed; except for the cases where such goods are allowed to be sold in Vietnam in accordance with regulations of law on foreign trade management and other relevant regulations of law or where the deadline for temporary import and re-export is allowed to be extended in accordance with regulations of laws on foreign trade management and customs;

b) remove from the territory of the Socialist Republic of Vietnam or re-export the temporarily imported vehicle during the effective period of the decision on penalty imposition if the offence in Point c Clause 1, Clause 5 or Clause 6 of this Article is committed;

c) remove from the territory of the Socialist Republic of Vietnam the exhibits which are goods in transit or transshipped during the effective period of the decision on penalty imposition if the offence in Point b Clause 4 of this Article is committed.

Article 8. Offences against regulations on customs declaration

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

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b) Providing incorrect information about the quantity (the exhibit is worth more than VND 10,000,000), names, categories, quality, customs values, origins and codes of taxable imports without affecting the tax payable; except for the cases specified in Point a Clause 1, and Clause 2 of this Article;

c) Failure to specify the special relationship between the buyer and the seller in the customs declaration in accordance with regulations of law on customs without affecting the customs values.

2. A fine ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for failure to declare or to provide correct information about the names, categories, quality, customs values and origins of goods that are:

a) Goods in transit, transshipped or involved in the merchanting trade transactions;

b) Goods used or destroyed within a free trade zone.

3. A fine ranging from VND 3,000,000 to VND 5,000,000 shall be imposed for providing incorrect information about the quantity (the exhibit is worth more than VND 10,000,000), names, categories, quality, customs values and origins of exports or imports that are exempt from tax or tax-free as prescribed by law; except for the cases specified in Point a Clause 1 and Point d Clause 4 of this Article.

4. A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following offences:

a) Incorrectly specifying the number of master and house bills of lading in the goods manifest included in the dossier on the vehicle entering and leaving Vietnam or the vehicle in transit;

b) Incorrectly specifying the number of passengers in the passenger list included in the dossier on the vehicle entering and leaving Vietnam or the vehicle in transit;

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d) Providing incorrect information about the quantity (the exhibit is worth more than VND 10,000,000), names, categories and origins of goods sent to a bonded warehouse or tax-suspension warehouse; goods sent abroad from a bonded warehouse or tax-suspension warehouse.

5. A fine ranging from VND 20,000,000 to VND 40,000,000 shall be imposed for following customs procedures for exporting goods without actually exporting them or failure to sufficiently export goods as declared in terms of the quantity (the exhibit is worth more than VND 10,000,000), names and customs values of exports; except for those that are processed products, domestic exports, exports of export processing enterprises and temporarily imported goods.

This regulation shall not apply in the cases where the customs declaration is not valid for completing customs procedures as prescribed in Clause 2 Article 25 of the Law on Customs 2014.

6. If the customs declarant discovers an offence against regulations on customs declaration himself/herself and makes an additional declaration behind schedule, penalties shall be imposed as follows:

a) A fine ranging from VND 500,000 to VND 1,000,000 shall be imposed for the offence in Clause 1 of this Article;

b) A fine ranging from VND 1,000,000 to VND 2,000,000 shall be imposed for the offence in Clause 2 of this Article;

c) A fine ranging from VND 1,500,000 to VND 2,500,000 shall be imposed for the offence in Clause 3 of this Article;

d) A fine ranging from VND 2,500,000 to VND 5,000,000 shall be imposed for the offence in Clause 4 of this Article;

dd) A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for the offence in Clause 5 of this Article;

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8. Regulations set out in this Article shall not apply to the case specified in Clause 8 Article 11 of this Decree.

Article 9. Offences against regulations on customs declaration resulting in understatement of tax payable or overstatement of tax eligible for refund, remission or cancellation

1. The acts of making understatement of tax payable or overstatement of tax eligible for refund, remission or cancellation include:

a) Incorrectly declaring the quantity, names, categories, quality, customs values, codes, tax rates, tax amount and origins of goods, except for the cases in Clause 8 Article 11 and Point b Clause 1 Article 14 of this Decree;

b) Incorrectly declaring goods that are tax-free or exempt from tax or goods subject to tariff quotas;

c) Providing incorrect information in the application for tax exemption/reduction/refund/cancellation or application for refund of overpaid tax/fine;

d) Violating regulations on management of materials, supplies, machinery and equipment, processed products or domestic exports, thereby resulting in discrepancy between actual stock and values in accounting documents, accounting books or customs dossier on exports/imports other than the cases specified in Points d, dd, e and g Clause 1 Article 14 of this Decree;

dd) Violating against regulations on management of goods in a tax-suspension warehouse, thereby resulting in discrepancy between actual stock and values in accounting documents, accounting books or custom dossier on exports/imports other than the case specified in Point g Clause 1 Article 14 of this Decree;

e) Preparing the statement in which the quantity of imported materials, supplies and parts used for production does not match the actual one;

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2. A fine of 10% of the understated amount of tax payable or the overstated amount of tax exempted, reduced, refunded or cancelled shall be imposed in the case specified in Clause 1 of this Article if the taxpayer realizes the mistake and adjusts the tax declaration dossier in accordance with regulations of law on customs in one of the following cases:

a) After the customs authority notifies the examination of the customs dossier on the goods following customs procedures;

b) 60 days after the date of customs clearance and before the decision on post-clearance inspection or inspection of the goods granted customs clearance is issued;

c) After the deadline for adding the statement but before the customs authority issues a decision on statement examination.

3. A fine of 20% of the understated amount of tax payable or the overstated amount of tax exempted, reduced, refunded or cancelled shall be imposed in one of the following cases:

a) The offence in Clause 1 of this Article is discovered by the customs authority during the course of following customs procedures;

b) The offence in Clause 1 of this Article is discovered during the inspection of goods granted customs clearance;

c) Failure to declare additional information about the customs value as prescribed is discovered during the inspection in the cases where the official prices of the goods are not available or goods for which the payment or goods for which payments and added amounts to the customs value are unknown when the customs declaration is registered;

d) The offence in Clause 1 of this Article is discovered by the customs declarant himself/herself and he/she has adjusted the tax declaration dossier after the inspection conclusion is given.

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4. Remedial measures:

The violator is compelled to fully pay the outstanding tax; the incorrectly reduced, exempted, refunded or cancelled tax if any of the offences in this Article is committed.

5. The penalties specified in Clauses 1, 2 and 3 of this Article shall be is imposed in the cases where the tax difference does not exceed VND 500,000 per custom declaration if the offence is committed by an individual, or VND 2,000,000 per custom declaration if the offence is committed by an organization.

6. If the offence specified in Clause 1, 2 or 3 of this Article involves tax evasion, the penalty prescribed in Article 14 hereof shall be imposed.

7. Regulations set out in this Article shall not apply to the cases specified in Articles 15 through 22 hereof.

Article 10. Offences against regulations on declaration of cash in foreign currencies, cash in Vietnamese currency, negotiable instruments, gold, other precious metals, gemstones taken along when leaving or entering Vietnam

1. Penalties for failure to declare or to correctly declare the amount of cash in foreign currencies allowed to be carried along, cash in Vietnamese currency or gold carried in excess of the legal limit by a person when leaving Vietnam using a passport or passport alternative granted by a Vietnamese competent authority, laissez-passer or bordering resident’s ID card are as follows:

a) A fine ranging from VND 1,000,000 to VND 3,000,000 shall be imposed if the exhibit is worth from VND 5,000,000 to less than VND 30,000,000;

b) A fine ranging from VND 5,000,000 to VND 15,000,000 shall be imposed if the exhibit is worth from VND 30.000.000 to less than VND 70,000,000;

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d) A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if the exhibit is worth VND 100,000,000 or more but below the value that is liable to criminal prosecution.

2. Penalties for failure to declare or to correctly declare the amount of cash in foreign currencies allowed to be carried along, cash in Vietnamese currency or gold carried in excess of the legal limit by a person when entering Vietnam using a passport or passport alternative granted by a Vietnamese or foreign competent authority, laissez-passer or bordering resident’s ID card, except for the case in Clause 3 of this Article are as follows:

a) A fine ranging from VND 1,000,000 to VND 2,000,000 shall be imposed if the exhibit is worth from VND 5,000,000 to less than VND 50,000,000;

b) A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed if the exhibit is worth from VND 50,000,000 to less than VND 100,000,000;

c) A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the exhibit is worth VND 100,000,000 or more but below the value that is liable to criminal prosecution.

3. Penalties for overstating the amount of cash in foreign currencies, cash in VND or gold carried are as follows in case of committing the offence specified in Clause 2 of this Article:

a) A fine ranging from VND 2,000,000 to VND 5,000,000 shall be imposed if the value of overstated amount of cash in foreign currencies, cash in VND or gold in excess of the actual amount carried is from VND 5,000,000 to less than VND 20,000,000;

b) A fine ranging from VND 5,000,000 to less than VND 15,000,000 shall be imposed if the value of overstated amount of cash in foreign currencies, cash in VND or gold in excess of the actual amount carried is from VND 20,000,000 to less than VND 100,000,000;

c) A fine ranging from VND 15,000,000 to VND 25,000,000 shall be imposed if the value of overstated amount of cash in foreign currencies, cash in VND or gold in excess of the actual amount carried is VND 100,000,000 or more but below the value that is liable to criminal prosecution.

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a) A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed if the exhibit is worth from VND 5,000,000 to less than VND 50,000,000;

b) A fine ranging from VND 10,000,000 to VND 30,000,000 shall be imposed if the exhibit is worth from VND 50,000,000 to less than VND 100,000,000;

c) A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if the exhibit is worth VND 100,000,000 or more but below the value that is liable to criminal prosecution.

5. Penalties for failure to declare or to correctly declare the amount of other precious metals, gemstones or negotiable instruments carried by a person which, by law, must be declared when entering or leaving Vietnam are as follows:

a) A fine ranging from VND 1,000,000 to VND 3,000,000 shall be imposed if the exhibit is worth from VND 5,000,000 to less than VND 30,000,000;

b) A fine ranging from VND 5,000,000 to VND 15,000,000 shall be imposed if the exhibit is worth from VND 30.000.000 to less than VND 50,000,000;

c) A fine ranging from VND 15,000,000 to VND 30,000,000 shall be imposed if the exhibit is worth from VND 50,000,000 to less than VND 100,000,000;

d) A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if the exhibit is worth VND 100,000,000 or more but below the value that is liable to criminal prosecution.

6. The value of an exhibit specified in this Article is the value exclusive of the value of foreign currencies, Vietnamese currency in cash, negotiable instruments, gold, other precious metals or exempt from customs declaration as prescribed by law.

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

a) Making erasures or alterations on the documents included in the customs dossier submitted, produced or sent to the customs authority according to the registered customs declaration other than the cases specified in Point a Clause 7 of this Article, Articles 9, 14, 15, 16, 17, 18, 19, 20, 21 and 22 hereof;

b) Preparing the statement inconsistently with the accounting books, accounting documents or customs declaration and the taxpayer realizes the mistake and adjusts the statement behind schedule other than the case specified in Point e Clause 1 or Point c Clause 2 Article 9 hereof.

2. A fine ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for any of the following offences:

a) Failure to assign employees or provide instruments serving physical inspection of goods or vehicles at the request of the customs authority;

b) Violating regulations on preparation and retention of documents, books, files and electronic data.

c) Preparing the statement inconsistently with the accounting books, accounting documents or customs declaration other than the cases specified in Point b Clause 1 of this Article, Point e Clause 1, Point c Clause 2 Article 9 hereof.

3. A fine ranging from VND 4,000,000 to VND 10,000,000 shall be imposed for any of the following offences:

a) Failure to present the goods under customs supervision or goods in storage which must undergo post-clearance inspection at the request of the customs authority in accordance with regulations of law on customs;

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4. A fine ranging from VND 8,000,000 to VND 12,000,000 shall be imposed for failure to comply with the inspection decision issued by a customs authority.

5. A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed for any of the following offences:

a) Swapping goods that have undergone customs inspections and goods that have not;

b) Failure to provide documents, files or electronic data on exports, imports or vehicles entering or leaving Vietnam to the customs authority as prescribed by law.

6. Penalties for selling goods of legal origin at duty-free shops without sticking the “Vietnam duty not paid” stamp as prescribed are as follows:

a) A fine ranging from VND 3,000,000 to VND 5,000,000 shall be imposed if the exhibit is worth less than VND 10,000,000;

b) A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed if the exhibit is worth from VND 10,000,000 to less than VND 20,000,000;

c) A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the exhibit is worth from VND 20,000,000 to less than VND 30,000,000;

d) A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed if the exhibit is worth from VND 30,000,000 to less than VND 50,000,000;

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7. A fine ranging from VND 40,000,000 to VND 80,000,000 shall be imposed for any of the following offences:

a) Use of forged documents; submission or presentation of illegal documents to the customs authority without initiating criminal prosecution;

b) Illegal use of another entity’s account or digital signature to follow customs procedures;

c) Illegal access, falsification or destruction of the customs information system;

d) Selling goods banned from export, banned from import or suspended from export or import, goods which have not yet been allowed to be sold in Vietnam as prescribed at duty-free shops.

8. Penalties for exporting or importing goods inconsistently with the customs declaration in terms of quantity, names and categories without any document for additional declaration in accordance with regulations of law on customs regarding additional declaration, except for the cases specified in Articles 15 through 22 hereof are as follows:

a) A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed if the exhibit is worth less than VND 30,000,000;

b) A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the exhibit is worth from VND 30,000,000 to less than VND 50,000,000;

c) A fine ranging from VND 20,000,000 to VND 40,000,000 shall be imposed if the exhibit is worth from VND 50,000,000 to less than VND 70,000,000;

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dd) A fine ranging from VND 60,000,000 to VND 80,000,000 shall be imposed if the exhibit is worth VND 100,000,000 or more but below the value that is liable to criminal prosecution.

9. Additional penalties:

a) The exhibit of the administrative offence in Point a Clause 5, Point a Clause 7 or Clause 8 of this Article shall be confiscated, except for the exhibits subject to the remedial measures specified in Points a and b Clause 10, and Clause 11 of this Article;

b) The exhibits which are forged documents or illegal documents shall be confiscated if the offence in Point a Clause 7 of this Article is committed.

10. Remedial measures:

The violator is compelled to:

a) remove from the territory of the Socialist Republic of Vietnam or re-export the exhibits which are waste failing to meet conditions or technical standards on environment, goods or items detrimental to human, animal and plant health and the environment during the effective period of the decision on penalty imposition if the offence in Point a Clause 7, or Clause 8 of this Article is committed;

b) destroy incident materials if the offence in Point a Clause 7, or Clause 8 of this Article is committed;

c) pay an amount equal to the value of the exhibits that have been sold, concealed and disguised or destroyed against the law if the offence in Point a Clause 5; Point a Clause 7, or Clause 8 of this Article is committed;

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11. An individual or organization that commits the offence specified in Point a Clause 7 of this Article for the purpose of tax evasion shall incur the penalties specified in Article 14 of this Decree.

Article 12. Offences against regulations on customs declaration

1. A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following offences:

a) Transshipping, storing, deconsolidating or consolidating shipments in the same container or the same carriage, change of the mode of transport or change of the transport vehicle during transport of goods under customs supervision without notifying the customs authority or obtaining approval from the customs authority as prescribed by law;

b) Destroying waste or scrap generated from the processing or manufacturing of goods for export or from activities of an export processing enterprise without notifying the customs authority;

c) Moving raw materials, supplies, machinery and equipment to another factory for re-processing or to another factory or storage area other than the original one already notified to the customs authority for the purposes of processing or manufacturing of goods for export without notifying the customs authority;

d) Transporting goods from the duty-free goods warehouse to a duty-free shop or aircraft and vice versa without notifying the customs authority or obtaining approval from the customs authority.

2. A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for any of the following offences:

a) Transporting goods in transit, transshipped goods, goods involved in the merchanting trade transactions, goods being moved to another custom post outside the checkpoint area or temporarily imported goods without adherence to prescribed or registered route, location, destination or time specified in the customs dossier;

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c) Failure to maintain the status quo of the goods under customs supervision or goods in storage pending customs clearance in accordance with regulations of law;

d) Storing goods at a location other than that prescribed by the customs authority or registered with the customs authority;

dd) Storing goods in storage at a location that fails to satisfy all the conditions as prescribed by law.

3. 3. A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed for failure to maintain the status quo of the customs seal or the seal of the carrier in the case where the customs seal is exempt as prescribed during transport of goods under customs supervision or for using forged customs seal or carrier’s forged seal.

4. A fine ranging from VND 30,000,000 to VND 40,000,000 shall be imposed for any of the following offences:

a) Selling goods under customs supervision, except for the case specified in Clause 5 of this Article.

If the goods sold are tax-free, eligible for tax exemption or considered to be eligible for tax exemption, tax refund or tax cancellation or concessional tax within tariff quota and do not violate exports and imports management policies, penalties specified in Point g Clause 1 Article 14 of this Decree shall be imposed;

b) Selling a vehicle that is registered overseas and temporarily imported into Vietnam.

5. A fine ranging from VND 40,000,000 to VND 50,000,000 shall be imposed for selling goods in storage pending customs clearance as prescribed.

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7. Additional penalties:

a) The forged seal shall be confiscated if the offence in Clause 3 or 6 of this Article is committed;

b) The exhibit of the offence in Point b Clause 4 of this Article shall be confiscated.

8. Remedial measures:

The violator is compelled to:

a) transport goods involved in the merchanting trade transactions, goods being moved to another custom post outside the checkpoint area or temporarily imported goods at the correct border checkpoint or route if the offence in Point a Clause 2 of this Article is committed;

b) pay an amount equal to the value of the exhibits that have been sold, concealed and disguised or destroyed against the law if the offence in Point b Clause 4 of this Article is committed;

c) remove the packages and labels that are changed because of the offence specified in Point b Clause 2 of this Article.

9. If an organization or individual commits the offence in Point a Clause 4, Clause 5 or Clause 6 of this Article while the goods have been sold and violates the regulation set out in Article 15, 16, 17, 18, 19, 20, 21 or 22 hereof, in addition to incurring a penalty as specified in Point a Clause 4, Clause 5 or Clause 6 of this Article, he/she shall incur a penalty for the corresponding offence specified in Article 15, 16, 17, 18, 19, 20, 21 or 22 hereof.

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1. A fine ranging from VND 1,000,000 to VND 3,000,000 shall be imposed for any of the following offences:

a) Failure to obey the order to stop and inspect the vehicle as prescribed;

b) Failure to provide the hold diagram, give instructions or open the suspected cargo hold on the vehicle for inspection.

2. A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following offences:

a) Storing, trading, transporting exports or imports without illegal documents in a customs area without legitimate documents if the exhibit is worth less than VND 30,000,000;

b) Illegally transporting cash in Vietnamese currency, cash in foreign currencies, gold, other precious metals or gemstones across the border if the exhibit is worth less than VND 30,000,000;

c) Sending a foreign vehicle across the border without adherence to the prescribed route or checkpoint or without following customs procedures as prescribed.

3. A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for the violating the regulations in Points a and b Clause 2 of this Article if the exhibit is worth from VND 30,000,000 to less than VND 50,000,000.

4. A fine ranging from VND 20,000,000 to VND 40,000,000 shall be imposed for the violating the regulations in Points a and b Clause 2 of this Article if the exhibit is worth from VND 50,000,000 to less than VND 70,000,000.

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a) The offences specified in Points a and b Clause 2 of this Article where the exhibit is worth from VND 70,000,000 to less than VND 100,000,000;

b) Unloading goods at a port other than the port of destination specified in the goods manifest or bill of lading;

c) Loading, unloading, transshipment, carriage transfer or carriage detachment of exports, imports or goods in transit on a vehicle under customs control without permission by the customs authority;

d) Concealing and disguising, destroying or disposing goods to avoid customs inspection or customs supervision;

dd) Transporting waste to Vietnam for the consignee on the goods manifest who is ineligible to import waste as production materials.

6. A fine ranging from VND 60,000,000 to VND 80,000,000 shall be imposed for the violating the regulations in Points a and b Clause 2 of this Article if the exhibit is worth VND 100,000,000 or more but below the value that is liable to criminal prosecution

7. Additional penalties:

The exhibit of the administrative offence in Point a or b Clause 2; Clause 3; Clause 4; Point a or d Clause 5; Clause 6 of this Article shall be confiscated, except for the exhibit subject to the remedial measure specified in Point d Clause 8 of this Article.

8. Remedial measures:

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a) pay an amount equal to the value of the exhibits that have been sold, concealed and disguised or destroyed against the law if the offence in Point d Clause 5 of this Article is committed;

b) remove from the territory of the Socialist Republic of Vietnam or re-export the vehicle registered overseas during the effective period of the decision on penalty imposition if offence in Point c Clause 2 of this Article is committed;

c) remove from the territory of the Socialist Republic of Vietnam or re-export the exhibit which is waste failing to meet conditions or technical standards on environment during the effective period of the decision on penalty imposition if the offence specified in Point dd Clause 5 of this Article is committed;

d) destroy goods or items detrimental to human, animal and plant health and the environment, and indecent materials if the offence in Point a or b Clause 2; Cause 3; Clause 4; Point a Clause 5; Clause 6 of this Article is committed.

Article 14. Penalties for tax evasion

1. Acts of tax evasion include:

a) Use of illegal or false documents to make tax declaration; making erasures or alterations on documents leading to understatement of tax payable or overstatement of tax exempted, reduced, refunded or cancelled;

b) Incorrectly declaring codes of goods, tax rates or tax amount though instructions have been provided by the Ministry of Finance or the customs authority as prescribed;

c) Violating any of the offences in Point b, c or d Clause 3 of Article 9 but failing to fully pay the tax payable as prescribed before the offence record is made;

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dd) Overstatement of the quantity or categories of processed products; domestic exports; exports of an export processing enterprise; re-exported goods;

e) Failure to declare domestically purchased raw materials or supplies subject to export duty incorporated into the processed products for export; incorrectly declaring value of the exported raw materials, supplies or parts incorporated into the processed products, thereby resulting in the overstatement of tax exempted for the products processed overseas and then imported into Vietnam;

g) Repurposing goods which are tax-free, eligible for tax exemption, considered to be eligible for tax exemption or subject to tariff quotas without notifying the customs authority as prescribed;

h) Incorrectly declaring quantity, names, categories, quality, value or origins of goods imported from a free trade zone into the domestic market;

i) Failure to record the revenues and expenditures related to the determination of tax payables in accounting books;

k) Selling duty-free goods to ineligible buyers, in excess of the prescribed allowances or without satisfying conditions as prescribed by law;

l) Colluding with the consignor to import goods for the purpose of tax evasion.

2. The taxpayer that commits any of the offences specified in Clause 1 of this Article which is not liable to criminal prosecution shall also incur a fine as follows:

a) A fine equal to the amount of evaded tax if no aggravating circumstances are found;

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3. Remedial measures:

The violator is compelled to fully pay the outstanding tax if any of the offences in this Article is committed.

4. Regulations set out in this Article shall not apply to the cases specified in Articles 15 through 22 hereof.

5. If any of the offences in Point c or h Clause 1 of this Article is committed and documents are not available for additional declaration, the penalty specified in Clause 8 Article 11 hereof shall be imposed.

Article 15. Regulations on export, import and transport of goods banned and suspended from export and import to Vietnam

1. Penalties for exporting, importing or transporting goods banned or suspended from export or import to Vietnam, except for the cases specified in Clauses 2 and 3 of this Article are as follows:

a) A fine ranging from VND 3,000,000 to VND 6,000,000 shall be imposed if the exhibit is worth less than VND 20,000,000;

b) A fine ranging from VND 6,000,000 to VND 10,000,000 shall be imposed if the exhibit is worth from VND 20,000,000 to less than VND 30,000,000;

c) A fine ranging from VND 10,000,000 to VND 30,000,000 shall be imposed if the exhibit is worth from VND 30,000,000 to less than VND 50,000,000;

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dd) A fine ranging from VND 50,000,000 to VND 80,000,000 shall be imposed if the exhibit is worth from VND 70,000,000 to less than VND 100,000,000;

e) A fine ranging from VND 80,000,000 to VND 100.000.000 shall be imposed if the exhibit is worth VND 100,000,000 or more but below the value that is liable to criminal prosecution.

2. Penalties for illegally bringing in or out of the territory of the Socialist Republic of Vietnam narcotics, weapons and firecrackers of all types on the list of goods banned or suspended from export and import shall be imposed as prescribed in the Government’s Decree No. 167/2013/ND-CP dated November 12, 2013.

3. Penalties for transporting types of elephant ivory or rhino horns which are banned from export and import shall be imposed as prescribed in Article 22 of the Government’s Decree No. 35/2019/ND-CP dated April 25; for export and import of types of elephant ivory or rhino horns which are banned from export and import shall be imposed as prescribed in Article 23 of the Decree No. 35/2019/ND-CP.

4. Additional penalties:

The exhibit of the offence in Clause 1 of this Article shall be confiscated, except for the exhibits subject to the remedial measures specified in Points a and b Clause 5 of this Article.

5. Remedial measures:

The violator is compelled to:

a) remove from the territory of the Socialist Republic of Vietnam or re-export the exhibits which are goods or items detrimental to human, animal and plant health and the environment during the effective period of the decision on penalty imposition if any of the offences in this Article is committed;

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c) pay an amount equal to the value of the exhibits that have been sold, concealed and disguised or destroyed against the law if any of the offences in this Article is committed.

Article 16. Export, import, temporary import, re-export, transit and merchanting trade of goods with images and contents inaccurately representing national sovereignty or other contents affecting security, politics, economy, society and diplomatic relations of Vietnam

1. Penalties for export or import of goods with images or contents inaccurately representing national sovereignty or other contents affecting security, politics, economy, society and diplomatic relations of Vietnam are as follows:

a) A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if there are fewer than 20 units of product involved in the offence;

b) A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed if there are from 20 to fewer than 50 units of product involved in the offence;

c) A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if there are from 50 to fewer than 70 units of product involved in the offence;

d) A fine ranging from VND 50,000,000 to VND 70,000,000 shall be imposed if there are from 70 to fewer than 100 units of product involved in the offence;

dd) A fine ranging from VND 50,000,000 to VND 70,000,000 shall be imposed if there are 100 units of product or more involved in the offence.

2. Additional penalties:

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3. Remedial measures:

The violator is compelled to pay an amount equal to the value of the exhibits that have been sold, concealed and disguised or destroyed against the law if the offence in this Article is committed.

Article 17. Export, import, temporary import, re-export, transit and merchanting trade of goods with falsely declared Vietnamese origins

1. Penalties for export, import, temporary import, re-export, transit and merchanting trade of goods with falsely declared Vietnamese origins are as follows:

a) A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed if the exhibit is worth less than VND 30,000,000;

b) A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed if the exhibit is worth from VND 30,000,000 to less than VND 50,000,000;

c) A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if the exhibit is worth from VND 50,000,000 to less than VND 70,000,000;

d) A fine ranging from VND 50,000,000 to VND 70,000,000 shall be imposed if the exhibit is worth from VND 70,000,000 to less than VND 100,000,000;

dd) A fine ranging from VND 70,000,000 to VND 100,000,000 shall be imposed if the exhibit is worth VND 100,000,000 or more.

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The exhibit of the offence in this Article shall be confiscated, except for the exhibit subject to the remedial measure specified in Point a Clause 3 of this Article.

3. Remedial measures:

The violator is compelled to:

a) destroy the exhibits which are goods or items detrimental to human, animal and plant health and the environment, and indecent materials if the offence in this Article is committed;

b) pay an amount equal to the value of the exhibits that have been sold, concealed and disguised or destroyed against the law if the offence in this Article is committed.

Article 18. Offences against regulations on export and import of goods subject to quotas, licenses, conditions, standards and regulations

1. Penalties for export or import of goods without a quota, export or import license though the quota, export or import license is compulsory; export or import of goods that fail to satisfy conditions, standards or technical regulations; export or import of goods that have to undergo specialized inspection but failure to notify the specialized inspection result as prescribed by law:

a) A fine ranging from VND 2,000,000 to VND 5,000,000 shall be imposed if the exhibit is worth less than VND 20,000,000;

b) A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed if the exhibit is worth from VND 20,000,000 to less than VND 30,000,000;

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d) A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed if the exhibit is worth from VND 50,000,000 to less than VND 100,000,000;

dd) A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed if the exhibit is worth VND 100,000,000 or more but below the value that is liable to criminal prosecution.

2. A fine that is twice as much as the fine imposed for the offence mentioned in Clause 1 of this Article shall be imposed for failure to submit the customs dossier within 30 days from the date on which the shipment arrives at the border checkpoint.

3. Remedial measures:

The violator is compelled to:

a) remove from the territory of the Socialist Republic of Vietnam or re-export the exhibit within 30 days from the date on which the decision on penalty imposition is received if any of the offence in this Article is committed; except for exports and imports licensed by the competent authority within the aforementioned time limit;

b) pay an amount equal to the value of the exhibits that have been sold, concealed and disguised or destroyed against the law if the offence in this Article is committed.

Article 19. Offences against regulation on export and import of goods on the list of goods exported or imported by designated traders

1. A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed for exporting or importing goods on the list of goods exported or imported by designated traders without the designation decision issued by a competent authority as prescribed.

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The violator is compelled to:

a) remove from the territory of the Socialist Republic of Vietnam or re-export the exhibit within 30 days from the date on which the decision on penalty imposition is received if the offence in this Article is committed and the exhibits are imports; except for the goods designated by the competent authority in writing to be imported within the aforementioned time limit;

b) pay an amount equal to the value of the exhibits that have been sold, concealed and disguised or destroyed against the law if the offence in this Article is committed.

Article 20. Offences against regulations on temporary import and temporary export of goods

1. A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for any of the following offences:

a) Temporarily importing goods (except for temporarily imported goods) without a temporary import license though a temporary import license is compulsory;

b) Temporarily exporting goods without a license, except for the case specified in Point b Clause 2 of this Article.

2. A fine ranging from VND 20,000,000 to VND 40,000,000 shall be imposed for any of the following offences:

a) Temporarily importing (except for temporarily imported goods) goods banned or suspended from export or import;

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3. A fine ranging from VND 40,000,000 to VND 50,000,000 shall be imposed for temporary import of goods on the list of goods to be temporarily imported or exported under certain conditions without failure to satisfy the conditions for temporary import.

4. A fine ranging from VND 50,000,000 to VND 60,000,000 shall be imposed for temporary import of goods without a license though a license is compulsory, except for the case specified in Clause 5 of this Article.

5. A fine ranging from VND 60,000,000 to VND 80,000,000 shall be imposed for the offence in Clause 4 of this Article if the exhibits are goods banned or suspended from export or import or goods which have not yet been allowed to be sold or used in Vietnam.

6. A fine ranging from VND 80,000,000 to VND 100,000,000 shall be imposed for temporary import of goods on the list of goods banned or suspended from temporary import.

7. Additional penalties:

The exhibits of the offences in Clauses 2, 3 and 5 of this Article shall be confiscated, except for the exhibits subject to the remedial measures specified in Points b and c Clause 8 of this Article.

8. Remedial measures:

The violator is compelled to:

a) remove from the territory of the Socialist Republic of Vietnam or re-export the exhibit during the effective period of the decision on penalty imposition if the offence in Point c Clause 1, Clause 4 or Clause 6 of this Article is committed;

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c) destroy the exhibits which are incident materials; cultural products banned from dissemination or sale or subject to the decision to terminate dissemination or sale; publications banned from dissemination or sale in Vietnam if any of the offences in this Article is committed;

d) pay an amount equal to the value of the exhibits that have been sold, concealed and disguised or destroyed against the law if any of the offences in this Article is committed.

Article 21. Offences against regulations on transit and merchanting trade of goods

1. A fine ranging from VND 10,000,000 to VND 30,000,000 shall be imposed for transiting goods without a license issued by a competent authority though a license is compulsory, except for the case specified in Clause 2 of this Article.

2. A fine ranging from VND 20,000,000 to VND 40,000,000 shall be imposed for any of the following offences:

a) Transiting goods without a license though a license is compulsory;

b) Merchanting trade of goods on the list of goods banned or suspended from export or import or goods which have not yet been allowed to be sold or used in Vietnam without a license as prescribed.

3. A fine ranging from VND 60,000,000 to VND 80,000,000 shall be imposed for merchanting trade of goods on the list of goods banned or suspended from merchanting trade.

4. Additional penalties:

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5. Remedial measures:

The violator is compelled to:

a) remove from the territory of the Socialist Republic of Vietnam or re-export the exhibit at the checkpoint of import during the effective period of the decision on penalty imposition if the offence in Clause 1 of this Article is committed, except for the exhibits subject to the remedial measures specified in Point c Clause 5 of this Article;

b) remove from the territory of the Socialist Republic of Vietnam or re-export the exhibits which are goods or items detrimental to human, animal and plant health and the environment at the checkpoint of import during the effective period of the decision on penalty imposition if the offence in Clause 2 or 3 of this Article is committed;

c) destroy the exhibits which are incident materials; cultural products banned from dissemination or sale or subject to the decision to terminate dissemination or sale; publications banned from dissemination or sale in Vietnam if any of the offences in this Article is committed;

d) pay an amount equal to the value of the exhibits that have been sold, concealed and disguised or destroyed against the law if any of the offences in this Article is committed.

Article 22. Offences against regulations on labeling of imports

1. A fine ranging from VND 1,000,000 to VND 3,000,000 shall be imposed for importing goods on which contents are illegible as prescribed by the law on goods labels but the importer fails to remedy the situation.

2. Penalties for importing goods whose labels contain incorrect compulsory contents as prescribed by the law on goods labels with respect to imports (except for counterfeit goods and goods with falsely declared Vietnamese origins) are as follows:

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b) A fine ranging from VND 1,000,000 to VND 3,000,000 if the exhibit is worth from VND 5,000,000 to less than VND 10,000,000;

c) A fine ranging from VND 3,000,000 to VND 7,000,000 if the exhibit is worth from VND 10,000,000 to less than VND 20,000,000;

d) A fine ranging from VND 7,000,000 to VND 10,000,000 if the exhibit is worth from VND 20,000,000 to less than VND 30,000,000;

dd) A fine ranging from VND 10,000,000 to VND 15,000,000 if the exhibit is worth from VND 30,000,000 to less than VND 50,000,000;

e) A fine ranging from VND 15,000,000 to VND 20,000,000 if the exhibit is worth from VND 50,000,000 to less than VND 70,000,000;

g) A fine ranging from VND 20,000,000 to VND 25,000,000 if the exhibit is worth from VND 70,000,000 to less than VND 100.000.000;

h) A fine ranging from VND 25,000,000 to VND 30,000,000 if the exhibit is worth VND 100,000,000 or more.

3. Penalties for importing goods without original labels though original labels are compulsory:

a) A fine ranging from VND 1,000,000 to VND 3,000,000 if the exhibit is worth less than VND 5,000,000;

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c) A fine ranging from VND 5,000,000 to VND 10,000,000 if the exhibit is worth from VND 10,000,000 to less than VND 20,000,000;

d) A fine ranging from VND 10,000,000 to VND 15,000,000 if the exhibit is worth from VND 20,000,000 to less than VND 30,000,000;

dd) A fine ranging from VND 15,000,000 to VND 25,000,000 if the exhibit is worth from VND 30,000,000 to less than VND 50,000,000;

e) A fine ranging from VND 25,000,000 to VND 35,000,000 if the exhibit is worth from VND 50,000,000 to less than VND 70,000,000;

g) A fine ranging from VND 35,000,000 to VND 50,000,000 if the exhibit is worth from VND 70,000,000 to less than VND 100.000.000;

h) A fine ranging from VND 50,000,000 to VND 60,000,000 if the exhibit is worth VND 100,000,000 or more.

4. Remedial measures:

The violator is compelled to:

a) remove from the territory of the Socialist Republic of Vietnam or re-export the exhibits of offences in this Article during the effective period of the decision on penalty imposition;

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Article 23. Offences against regulations on management of bonded warehouses, tax-suspension warehouses, container freight stations and duty-free shops

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

a) Taking goods, machinery and equipment from the domestic market into a bonded warehouse serving packaging, classification or maintenance without notifying the customs authority;

b) Providing package reinforcement, splitting and packaging services; consolidation, classification, preservation and sampling of goods in the bonded warehouse without notifying the customs authority;

c) Transferring the ownership of goods in the bonded warehouse without notifying the customs authority;

d) Failure to take goods, machinery and equipment out of the bonded warehouse, tax-suspension warehouse, container freight station, duty-free shop or warehouse of the duty-free business when the storage period expires.

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

a) Moving goods from one bonded warehouse to another without a written permission from the competent person of the customs authority in charge of the bonded warehouse;

b) Expanding, narrowing or relocating a duty-free shop, bonded warehouse, off-airport cargo terminal, container freight station or site for customs clearance, customs inspection and supervision without permission from the customs authority;

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d) Failure to punctually submit reports on the bonded warehouse, tax-suspension warehouse or container freight station.

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

a) Sending goods that, by law, must not be stored in bonded warehouses to a bonded warehouse;

b) Concealing and disguising goods in a bonded warehouse or tax-suspension warehouse;

c) Destroying goods in a bonded warehouse or tax-suspension warehouse against the law.

4. Additional penalties:

a) The exhibit of the offence in Point b Clause 3 of this Article shall be confiscated;

b) The exhibit of the offence in Point a Clause 3 of this Article shall be confiscated, except for the exhibits which are goods banned or suspended from export or import; except for the exhibits subject to the remedial measures specified in Points b and c Clause 5 of this Article.

5. Remedial measures:

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a) pay an amount equal to the value of the exhibits that have been sold, concealed and disguised or destroyed against the law if the offence in Point b Clause 3 of this Article is committed;

b) remove from the territory of the Socialist Republic of Vietnam or re-export the exhibit during the effective period of the decision on penalty imposition if the offence in Point a Clause 3 of this Article is committed, except for the exhibit subject to the remedial measure specified in Point c Clause 5 of this Article;

c) destroy the exhibits which are incident materials; cultural products banned from dissemination or sale or subject to the decision to terminate dissemination or sale; publications banned from dissemination or sale in Vietnam if the offence in Point a Clause 3 of this Article is committed;

d) remove the illegal elements of goods with falsely declared Vietnamese origins before they are removed from the territory of the Socialist Republic of Vietnam if the offence in Point a Clause 3 of this Article is committed.

Article 24. Offences against regulations on management of exports and imports at ports, warehouses, depots and sites for customs clearance, customs inspection and supervision (except for bonded warehouses and tax-suspension warehouses)

1. A fine ranging from 1,000,000 to 3,000,000 shall be imposed for any of the following offences:

a) Failure to punctually notify the inventory of goods the port, warehouse or depot within customs area;

b) Failure to arrange goods in the port, warehouse or depot at the request of the customs authority.

2. A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following offences:

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b) Failure to provide information and cooperate with the customs authority in monitoring, inspecting and supervising goods being taken in, out and stored in the port, warehouse, depot or site for customs clearance, customs inspection and supervision

3. A fine ranging from VND 40,000,000 ND to VND 60,000,000 shall be imposed for allowing goods to be released from a port, warehouse or depot when the goods are not eligible for release from the customs-controlled area or a notification of suspension of release of goods from the customs-controlled area has been issued.

Article 25. Offences against regulations on enforcement of administrative decisions

1. A fine ranging from VND 5,000,000 ND to VND 10,000,000 shall be imposed for failure to transfer money of an individual or organization that has to implement the decision to impose penalties for administrative customs offences issued by a competent authority, except for the case specified in Clause 2 of this Article.

2. A fine equal to the outstanding tax shall be imposed on the commercial bank that fails to transfer outstanding tax from the taxpayer’s account to the state budget account at the request of the tax authority, unless the taxpayer’s account balance is not sufficient to fully pay the outstanding tax.

3. A fine ranging from VND 1,000,000 ND to VND 5,000,000 shall be imposed for deliberate failure to implement the decision on enforced deductions from the violator’s salary or income.

4. A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following offences:

a) Failure to provide information or to provide correct information about the transactions related to exported or imported goods or vehicles entering or leaving Vietnam that are made via the taxpayer’s account at the credit institution at the request of the customs authority as prescribed by law;

b) Collaborating or assisting the taxpayer in tax evasion or avoiding the implementation of the administrative decisions pertaining to customs.

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1. The application of measures for preventing administrative offences and ensuring the imposition of penalties for administrative offences shall comply with Part 4 of the Law on Penalties for Administrative Violations 2012 and Clauses 61 through 67 of the Law on Amendments to some Articles of the Law on Penalties for Administrative Violations [10] and regulations enshrined in this Decree.

2. If illegal goods and legal goods are in the same shipment, only illegal goods shall be impounded.

3. If the exhibits are cash in foreign currencies or Vietnamese currency in cash of the person entering or leaving Vietnam with a passport or passport alternative issued by a Vietnamese or foreign competent authority, laissez-passer, bordering resident’s ID card  only the amount that exceeds the allowance shall be impounded.

Article 27. The power to make records on administrative offences

1. The persons who have the power to impose penalties specified in Articles 28 through 31 hereof Article, who are performing their duties.

2. Persons of people’s army or people’s security forces performing their duties at the authorities prescribed in Articles 28 through 31 hereof.

3. If the administrative offences are committed on the aircraft, on the ship or on the train, the pilot in command or the captain shall make the administrative offence record and transfer it to the persons specified in Articles 28 through 32 hereof when the aircraft, the ship or the train arrives at the aerodrome, the wharf or the terminal.

Article 28. Power to impose penalties of Presidents of People’s Committees at all levels

1. Presidents of district-level People’s Committees are entitled to:

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b) impose a maximum fine of VND 50,000,000 upon an individual and VND 100,000,000 upon an organization;

c) confiscate exhibits of offences[11];

d) enforce the remedial measures mentioned in Points a, b, c, d, dd, e and i Clause 5 Article 5 hereof.

2. Presidents of provincial People’s Committees are entitled to:

a) issue warnings;

b) impose a fine up to the maximum fine prescribed herein;

c) confiscate the exhibits used for committing administrative offences;

d) enforce the remedial measures mentioned in Points a, b, c, d, dd, e and i Clause 5 Article 5 hereof.

Article 29. The power to impose penalties for administrative offences of the customs [12]

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For other administrative offences, the power to impose penalties of the customs is as follows:

1. Customs officials on duty are entitled to:

a) issue warnings;

b) impose a maximum fine of VND 500,000 upon an individual and VND 1,000,000 upon an organization.

2. Team leaders and group leaders of Sub-departments of Customs; team leaders of control teams affiliated to provincial, inter-provincial or central-affiliated city Customs Departments; team leaders of Sub-departments of Post-Clearance Inspection are entitled to:

a) issue warnings;

b) impose a maximum fine of VND 5,000,000 upon an individual and VND 10,000,000 upon an organization.

3. Directors of Sub-departments of Customs; Sub-departments of Post-Clearance Inspection, leaders of control teams affiliated to provincial, inter-provincial or central-affiliated city Customs Departments; leaders of criminal investigation teams, leaders of smuggling prevention teams, captains of maritime control flotillas; leaders of anti-smuggling, counterfeit product control and intellectual property teams affiliated to the Smuggling Investigation and Prevention Department; Directors of Post-clearance Inspection Sub-departments as an affiliate of the Post-clearance Inspection Department are entitled to:

a) issue warnings;

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c) confiscate the exhibit or instrumentality whose value does not exceed VND 50,000,000 if the administrative offence is committed by an individual or VND 100,000,000 if the administrative offence is committed by an organization;

d) enforce the remedial measures mentioned in this Decree.

4. The Director of the Smuggling Investigation and Prevention Department, the Director of the Post-clearance Inspection Department, a subsidiary of the General Department of Vietnam Customs, and Directors of the provincial, inter-provincial or centrally-affiliated city Customs Departments are entitled to:

a) issue warnings;

b) impose a maximum fine of VND 50,000,000 upon an individual and VND 100,000,000 upon an organization;

c) confiscate the exhibits used for committing administrative offences;

d) enforce the remedial measures mentioned in this Decree.

5. The Director of the General Department of Vietnam Customs is entitled to:

a) issue warnings;

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c) confiscate the exhibits used for committing administrative offences;

d) enforce the remedial measures mentioned in this Decree.

Article 30. Power to impose penalties of the Border Guard

1. The Border Guard officers on duty are entitled to issue warnings.

2. Senior officers of the persons mentioned in Clause 1 of this Article are entitled to:

a) issue warnings;

b) impose a maximum fine of VND 2,500,000 upon an individual and VND 5,000,000 upon an organization.

2a. [13] The leaders of Task Force Teams for drug and crime prevention and control which are put under the control of Task Force Commissions are entitled to::

a) issue warnings;

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c) confiscate the exhibit or instrumentality whose value does not exceed VND 20,000,000 if the administrative offence is committed by an individual or VND 40,000,000 if the administrative offence is committed by an organization;

d) enforce the remedial measures mentioned Point dd Clause 5 Article 5 of this Decree.

3. [14] Commanding Officers of Border Guard Posts, Captains of Naval Border Guard Flotillas, Commanders of the Border Guard Commands at port border gates are entitled to:

a) issue warnings;

b) impose a maximum fine of VND 20,000,000 upon an individual and VND 40,000,000 upon an organization;

c) confiscate the exhibit or instrumentality whose value does not exceed VND 40,000,000 if the administrative offence is committed by an individual or VND 80,000,000 if the administrative offence is committed by an organization;

d) enforce the remedial measures mentioned Points a and dd Clause 5 Article 5 of this Decree.

3a. [15] Leaders of Task Force Commissions for Drug and Crime Prevention and Control as an affiliate of the Department of Drug and Crime Prevention and Control under the control of the Command of Border Guards are entitled to:

a) issue warnings;

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c) confiscate the exhibit or instrumentality whose value does not exceed VND 100,000,000 if the administrative offence is committed by an individual or VND 200,000,000 if the administrative offence is committed by an organization;

d) enforce the remedial measures mentioned Points a, dd and e Clause 5 Article 5 of this Decree.

4. [16] Chief Commander of provincial-level Border Guards; Captains of Naval Border Guard Squadrons, and Director of the Department of Drug and Crime Prevention and Control affiliated to the Command of Border Guards are entitled to:

a) issue warnings;

b) impose a maximum fine of VND 100,000,000 upon an individual and VND 200,000,000 upon an organization;

c) confiscate the exhibits used for committing administrative offences;

d) enforce the remedial measures mentioned Points a, dd and e Clause 5 Article 5 of this Decree.

Article 31. The power to impose penalties of the Vietnam Coast Guard

1. Coastguard officers on duty are entitled to:

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b) impose a maximum fine of VND 1,500,000 upon an individual and VND 3,000,000 upon an organization.

2. Captains of coastguard teams are entitled to:

a) issue warnings;

b) impose a maximum fine of VND 5,000,000 upon an individual and VND 10,000,000 upon an organization.

3. Coastguard squad leaders and captains of coastguard stations are entitled to:

a) issue warnings;

b) impose a maximum fine of VND 10,000,000 upon an individual and VND 20,000,000 upon an organization;

c) enforce the remedial measures mentioned in Point dd Clause 5 Article 5 hereof.

4. Commanders of coastguard platoons are entitled to:

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b) impose a maximum fine of VND 20,000,000 upon an individual and VND 40,000,000 upon an organization;

c) [17] confiscate the exhibit or instrumentality whose value does not exceed VND 40,000,000 if the administrative offence is committed by an individual or VND 80,000,000 if the administrative offence is committed by an organization

d) enforce the remedial measures mentioned Points a and dd Clause 5 Article 5 of this Decree.

5. [18] Captains of Naval Border Guard Squadrons; Heads of Reconnaissance Commissions; Heads of Task Force Commissions for Drug Crime Prevention and Control under the control of the Command of Coast Guard of Vietnam are entitled to:

a) issue warnings;

b) impose a maximum fine of VND 30,000,000 upon an individual and VND 60,000,000 upon an organization;

c) confiscate the exhibit or instrumentality whose value does not exceed VND 60,000,000 if the administrative offence is committed by an individual or VND 120,000,000 if the administrative offence is committed by an organization;

d) enforce the remedial measures mentioned Points a and dd Clause 5 Article 5 of this Decree.

6. [19] Commanders of Regional Coastguard Command Centers and Director of the Department of Operations and Legislation under the control of the Command of Coast Guard of Vietnam are entitled to:

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b) impose a maximum fine of VND 50,000,000 upon an individual and VND 100,000,000 upon an organization;

c) confiscate the exhibits used for committing administrative offences;

d) enforce the remedial measures mentioned Points a and dd Clause 5 Article 5 of this Decree.

7. Commander of Vietnam Coast Guard is entitled to:

a) issue warnings;

b) impose a fine up to the maximum fine prescribed herein;

c) confiscate the exhibits used for committing administrative offences;

d) enforce the remedial measures mentioned Points a and dd Clause 5 Article 5 of this Decree.

Article 32. Determination and delegation of the power to impose penalties for administrative offences and take remedial measures

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2. Where a fine is imposed, the maximum fine the person may impose depends on the maximum fine of the fine bracket for that offence.

3. If multiple persons are entitled to impose a penalty, the penalty shall be imposed by the first person who examines the case.

4. In case an administrative offence case involves multiple acts of offence, the power to impose penalties for an administrative offence shall be determined according to the following principles:[20]

a) If the penalties, fines, value of illegal goods or vehicles that are confiscated and remedial measures are within the competence of a competent person, that person shall impose penalties;

b) If the penalties, fines, value of illegal goods or vehicles that are confiscated and remedial measures are beyond the competence of a competent person, the case shall be transferred to a competent authority.

The case that is beyond the competence of the Director of the Customs Department shall be transferred to the President of the People’s Committee of the province where the offence is committed.

The case that is beyond the competence of the Director of the Smuggling Investigation and Prevention Department or the Director of the Post-clearance Inspection Department shall be transferred to the Director General of the General Department of Customs.

c) If multiple persons specialized in various fields are entitled to impose penalties for an offence, the President of the competent People’s Committee of the area where the offence is committed shall impose the penalties.

5. Penalties for all customs offences committed within a customs area shall be imposed by the customs authority in charge of that customs area within its power prescribed in this Circular; if a customs offence is discovered by the Smuggling Investigation and Prevention Department or the Post-clearance Inspection Department, penalties shall be imposed within its power.

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a) Customs officials on duty shall impose fines for the administrative offences in Clause 1 Article 7; Point a Clause 6 Article 8; Point a Clause 2 Article 22 of this Decree;

b) [22] Team Leaders, Group Leaders of Customs Sub-departments; Leaders of Groups in Control Teams affiliated to provincial, inter-provincial or central-affiliated city Customs Departments; Leaders of Teams in Post-clearance Inspection Sub-departments has the power to impose penalties for the administrative offences specified in Points a, b and d Clause 1 Article 7; Clause 2 Article 7; Points a, b, c, d, dd, e and h Clause 3 Article 7; Point c Clause 4 Article 7; Clauses 1, 2, 3 and 4 Article 8; Points a, b, c and d Clause 6 Article 8; Point a Clause 1, Point a Clause 2, Point a Clause 3, Point a Clause 5 Article 10; Clauses 1, 2 and 3 Article 11; Clause 1 Article 12; Clause 1 Article 13; Clauses 1 and 2 Article 23; Clauses 1 and 2 Article 24 of this Decree;

c) [23] Directors of Sub-departments of Customs; Sub-departments of Post-Clearance Inspection, leaders of control teams affiliated to provincial, inter-provincial or central-affiliated city Customs Departments; leaders of criminal investigation teams, leaders of smuggling prevention teams, captains of maritime control flotillas; leaders of anti-smuggling, counterfeit product control and intellectual property teams affiliated to the Smuggling Investigation and Prevention Department; Directors of Post-clearance Inspection Sub-departments as an affiliate of the Post-clearance Inspection Department has the power to impose fines, additional penalties and remedial measures against the administrative offences in Article 7; Article 8; Points a, b and c Clause 1, Clause 2, Clause 3, Point a Clause 4, Points a and b Clause 5 Article 10; Clauses 1, 2, 3, 4, 5 and 6 Article 11; Points a, b and c Clause 8, Clause 9, Clause 10 Article 11; Clauses 1, 2, 3, 4, 5, 7 and 8 Article 12; Clauses 1, 2, 3, 4, 7 and 8 Article 13; Points a, b, c and d Clause 1, Clause 4, Clause 5 Article 15; Points a, b and c Clause 1, Clause 2, Clause 3 Article 16; Points a, b and c Clause 1, Clause 2, Clause 3 Article 17; Article 18 (unless the fines are beyond the competence of these persons); Article 19; Clauses 1, 2, 3, 7 and 8 Article 20; Clauses 1, 2, 4 and 5 Article 21; Clauses 1 and 2, Points a, b, c, d, dd, e and g Clause 3, Clause 4 Article 22; Article 23; Clauses 1 and 2 Article 24; Clauses 1, 3 and 4 Article 25 of this Decree;

d) Director of Smuggling Investigation Department, Director of Post-clearance Inspection Department affiliated to the General Department of Customs and Directors of provincial, inter-provincial or city Customs Departments shall impose fines, additional penalties and remedial measures against the administrative offences in Articles 7, 8, 10, 11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23 and 24; Clauses 1, 3 and 4 Article 25 of this Decree;

dd) Director General of General Department of Customs has the power to impose fines, additional penalties and remedial measures against the administrative offences in Articles 7, 8, 10, 11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23 and 24; Clauses 1, 3 and 4 Article 25 of this Decree;

e) Directors of Sub-departments of Customs, Directors of Sub-departments of Post-Clearance Inspection, Directors of provincial and inter-provincial Customs Departments, Director of the Smuggling Prevention Department, Director of the Department of Post-Clearance Inspection, and the Director General of the General Department of Customs shall impose fines and remedial measures for the tax offences specified in Articles 9 and 14, and Clause 2 Article 25 of this Decree.

7. Power to impose penalties of Presidents of district-level People’s Committees

Presidents of district-level People’s Committees shall impose fines, additional penalties and remedial measures against the administrative offences in Articles 7, 8, 10, 11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23 and 24 hereof committed within the areas under their management.

8. Power to impose penalties of Presidents of provincial People’s Committees

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9. [24] At the positions along the national border where the customs organization is not available, the local Border Guard has the power to impose fines, additional penalties and remedial measures in accordance with Article 30 of this Article for the administrative customs offences specified in Article 13 of this Decree. To be specific:

a) Senior officers of the Border Guard officers on duty have the power to impose penalties for the offences in Clause 1 Article 13 of this Decree;

b) The leaders of Task Force Teams for drug and crime prevention and control which are put under the control of Task Force Commissions have the power to impose penalties for the administrative offences in Clause 1, Points a and b Clause 2, Clause 7, Point d Clause 8 Article 13 of this Decree;

c) Commanding Officers of Border Guard Posts, Captains of Naval Border Guard Flotillas, Commanders of the Border Guard Commands at port border gates have the power to impose penalties for the administrative offences in Clause 1, Clause 2, Clause 3, Clause 4, Clause 7, Points b and d Clause 8 Article 13 of this Decree;

d) Leaders of Task Force Commissions for Drug and Crime Prevention and Control as an affiliate of the Department of Drug and Crime Prevention and Control under the control of the Command of Border Guards have the power to impose penalties for the administrative offences in Article 13 of this Decree;

dd) Chief Commander of provincial-level Border Guards; Captains of Naval Border Guard Squadrons, and Director of the Department of Drug and Crime Prevention and Control affiliated to the Command of Border Guards have the power to impose penalties for the administrative offences in Article 13 of this Decree.

10. At the positions within Vietnam’s territorial waters where the customs authority is not available, the local Vietnam Coast Guard shall impose fines, additional penalties and remedial measures in accordance with Article 31 of this Article for the administrative customs offences specified in Article 13 of this Decree. To be specific:

a) Coastguard officers on duty shall impose penalties for the offences in Clause 1 Article 13 of this Decree;

b) Captains of coastguard teams shall impose penalties for the offences in Clause 1 Article 13 of this Decree;

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d) Commanders of coastguard platoons shall impose penalties for the offences in Clauses 1, 2, 3, 4 and 7, Point d Clause 8 Article 13 of this Decree;

dd)[25] Captains of Naval Border Guard Squadrons; Heads of Reconnaissance Commissions; Heads of Task Force Commissions for Drug Crime Prevention and Control under the control of the Command of Coast Guard of Vietnam have the power to impose penalties for the administrative offences in Clauses 1, 2, 3 and 4, Points b, c, d and dd Clause 5, Clause 7, Points b, c and d Clause 8 Article 13 of this Decree;

e)[26] Commanders of Regional Coastguard Command Centers and Director of the Department of Operations and Legislation under the control of the Command of Coast Guard of Vietnam have the power to impose penalties for the administrative offences in Clauses 1, 2, 3, 4, 5, 6 and 7, Points b, c and d Clause 8 Article 13 of this Decree.

Article 33. Procedure for imposing penalties and implementing decisions on penalty imposition

1. [27] The procedures for imposing penalties and implementing decisions to impose penalties for customs offences shall comply with Chapter III Part 2 of the Law on Penalties for Administrative Violations 2012 and Clauses 29 through 45 Article 1 of the Law on Amendments to some Articles of the Law on Penalties for Administrative Violations; Chapter XIV Section 1 Chapter XV of the Law on Tax Administration 2019; Chapter XIV, section 1 Chapter XV of the Law on Tax Administration 2019; Chapter VII of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration, and regulations of this Decree.

2. If the remedial measures in Points a and b Clause 5 Article 5 of this Decree specified in the decision on penalty imposition fail to be taken within 30 days from the expiry date of the decision on penalty imposition, the competent persons specified in Article 28; Clauses 3, 4 and 5 Article 29; Clauses 3 and 4 Article 30; Clauses 3, 4, 5, 6 and 7 Article 31 of this Decree shall compel the violator to destroy the exhibits which are goods or items detrimental to human, animal and plant health and the environment, and indecent materials; confiscate other exhibits.

Article 33a. Implementing remedial measures [28]

1. When an individual or organization is compelled to remove from the territory of the Socialist Republic of Vietnam or re-export the exhibit or instrumentality involved in an administrative offence, the customs authority shall carry out a close supervision from the place of storing goods involved in the offence to the border checkpoint of re-export.

The supervision result must be certified by the border checkpoint customs in writing or by other electronic means and sent back to the customs authority that issued the administrative penalty imposition decision within 05 (five) days from the date on which the exhibit or instrumentality involved in an administrative offence is removed from the territory of Vietnam or re-exported for keeping of the case file.

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a) If the exhibit or instrumentality involved in the administrative offence is being stored at the border checkpoint area, the customs authority must carry out a close supervision thereof to ensure that it has been removed at the checkpoint of import.  The supervision result is specified in a record for keeping purpose;

b) If the exhibit or instrumentality involved in the administrative offence is no longer stored at the border checkpoint area, the customs authority must carry out a close supervision from the place of storing the exhibit or instrumentality involved in the offence to the border checkpoint through which it was imported for re-export.  The supervision result must be certified by the border checkpoint customs in writing or by other electronic means and sent back to the customs authority that issued the administrative penalty imposition decision within 05 (five) days from the date on which the exhibit or instrumentality involved in an administrative offence is removed from the territory of Vietnam or re-exported for keeping of the case file.

3. When an individual or organization is compelled to transport the goods involved in the merchanting trade transactions, goods being moved to another custom post outside the checkpoint area or temporarily imported goods at the correct border checkpoint or on the correct route, the Sub-department of Customs from which the goods are transported shall supervise the goods transported and cooperate with the Sub-department of Customs to which the goods are transported or related agencies to ensure that the goods are transported at the correct border checkpoint or on the correct route.

4. Upon being compelled to discard a goods package or label that is changed because of an offence, the individual or organization involved in the administrative offence may strip, remove or restore the original condition of the goods package or label.

Upon being compelled to remove the illegal elements of the goods before they are removed from the territory of the Socialist Republic of Vietnam, the individual or organization involved in the administrative offence may delete, strip or remove such elements.

5. Upon being compelled to destroy the goods or item detrimental to human, animal and plant health and the environment or indecent material, the individual or organization involved in the offence shall, according to the nature and characteristics of the goods or item and environmental safety requirements, destroy it using the following methods: use of chemicals, mechanical method, burning, burial or another method prescribed by law. The customs authority shall supervise the direct destruction or carry out supervision by other technical means (if any).

Upon destruction of goods or items, the individual or organization involved in the administrative offence shall make a destruction record according to the form enclosed with the Decree on elaboration of some Articles and measures for implementation of the Law on Penalties for Administrative Violations.

The destruction record shall bear signatures of participants in the destruction and representative of the customs authority supervising the destruction. After the destruction, the individual or organization involved in the administrative offence shall submit 01 destruction record and documents about the destruction to the customs authority that issued the administrative penalty imposition decision, within 05 (five) days from the date of destruction.

6. Upon being compelled to pay an amount equal to the value of the exhibit that has been sold, concealed and disguised or destroyed against the law, the individual or organization involved in the administrative offence shall pay the corresponding amount written on the penalty imposition decision.

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8. Upon being compelled to stick the “Vietnam duty not paid” stamp, the individual or organization involved in the administrative offence shall stick the stamp before selling goods at a duty-free shop or transferring goods to the purchaser in the case where the goods are directly dispatched from the duty-free warehouse to the purchaser. The “Vietnam duty not paid” stamp location shall comply with the Government’s regulations on duty-free business.

Article 34. Exemption and reduction of fines for administrative customs offences [29]

The exemption and reduction of fines for administrative customs offences shall be granted as prescribed in Article 77 of the Law on Penalties for Administrative Violations 2012 and Clause 38 Article 1 of the Law on Amendments to some Articles of the Law on Penalties for Administrative Violations.

Chapter III

IMPLEMENTATION CLAUSE [30]

Article 35. Effect

1. This Decree comes into force from December 10, 2020.

2. From the effective date of this Decree, the Government's Decree No. 127/2013/ND-CP dated October 15, 2013 and the Government’s Decree No. 45/2016/ND-CP dated May 25, 2016 shall cease to have effect.

3. During the implementation, if any of the relevant documents referred to in this Decree is amended or replaced, the newest one shall apply.

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1. Regulations of this Decree shall apply to the offences which have been committed before the effective date of this Decree but are detected or being considered when this Decree takes effect if this Decree does not provide for legal liability or impose less serious legal liability.

2. If individuals or organizations that incur penalties still complain about the decisions on penalties for administrative offences issued or implemented before this Decree takes effect, the Law on Penalties for Administrative Violations 2012, the Government's Decree No. 127/2013/ND-CP and the Government's Decree No. 45/2016/ND-CP shall apply.

Article 37. Responsibility for implementation

1. The Ministry of Finance shall organize the implementation of this Decree and cooperate with regulatory authorities, political organizations, socio-political organizations, social organizations and social - professional organizations in disseminating this Decree, encouraging the people to implement this Decree and supervising the implementation of this Decree.

2. Ministers, Heads of ministerial agencies, Heads of Governmental agencies, Presidents of People’s Committees of provinces and central-affiliated cities are responsible for the implementation of this Decree./.

CERTIFIED BY

PP. THE MINISTER
THE DEPUTY MINISTER




Nguyen Duc Chi

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[1] This document is consolidated from the 02 following Circulars:

- The Government’s Decree No. 128/2020/ND-CP on penalties for administrative customs offences, which has been effective since December 10, 2020;

- The Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022;

This document does not supersede the 02 abovementioned Circulars.

 [2] The Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit is promulgated:

 “Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law dated November 22, 2019 on Amendments to some Articles of the Law on Government Organization and Law on Local Government Organization;

Pursuant to the Law on Penalties for Administrative Violations dated June 20, 2012;

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Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Law on Management and Use of Public Property dated June 21, 2017;

Pursuant to the Law on Thrift Practice and Waste Combat dated November 26, 2013;

Pursuant to the Law on National Reserves dated November 20, 2012;

Pursuant to the Law on Accounting dated November 20, 2012;

Pursuant to the Law on Independent Audit dated March 29, 2011;

Pursuant to the Law on Insurance Business dated December 09, 2000;

Pursuant to the Law on amendments to some Articles of the Law on Insurance Business and Law on Intellectual Property dated June 14, 2019;

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At the request of the Minister of Finance;

The Government hereby promulgates a Decree on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit.”

 [3] This Article is added by Clause 1 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [4] This Clause is added by Point a Clause 2 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [5] The phrase “và khoản 31 Điều 1 Luật sửa đổi, bổ sung một số điều của Luật Xử lý vi phạm hành chính” (“and Clause 31 Article 1 of the Law on Amendments to some Articles of the Law on Penalties for Administrative Offence”) is added by Point a Clause 2 Article 6 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [6] This Clause is added by Point b Clause 2 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [7] This Clause is added by Point b Clause 2 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [8] This Point is added by Point b Clause 3 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [9] This Point is added by Clause 3 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

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 [11] The phrase “có trị giá không vượt quá mức tiền phạt được quy định tại điểm b khoản này” (“but are worth less than the fine specified in Point b of this Clause”) is removed by Point d Clause 2 Article 6 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [12] This Article is amended by Clause 4 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [13] This Point is added by Point a Clause 5 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [14] This Point is amended by Point b Clause 5 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [15] This Clause is amended by Point c Clause 5 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [16] This Clause is amended by Point d Clause 5 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [17] This Clause is amended by Point a Clause 6 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [18] This Point is amended by Point b Clause 6 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [19] This Clause is amended by Point c Clause 6 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

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 [21] The paragraph “Thẩm quyền xử phạt của Hải quan” (“The power to impose penalties of the customs”) is amended by the phrase “Thẩm quyền xử phạt vi phạm hành chính của Hải quan” (“The power to impose penalties for administrative offences of the customs”) is amended by Point b Clause 7 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [22] This Point is amended by Point c Clause 7 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [23] This Point is amended by Point c Clause 7 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [24] This Clause is amended by Point d Clause 7 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [25] This Point is amended by Point dd Clause 7 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [26] This Point is amended by Point dd Clause 7 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [27] This Point is amended by Clause 9 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [28] This Article is added by Clause 8 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

 [29] This Article is amended by Clause 10 Article 2 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

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 “Article 7. Transitional clauses

1. If, after the effective date of this Decree, the organization or individual that incurs a penalty still files a complaint against the administrative penalty imposition decision issued before the effective date of this Decree, the regulations laid down in the Decree on penalties for administrative offences taking effect at the time of committing the administrative offence shall apply.

2. Regulations of this Decree shall apply to the administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit committed before the effective date of this Decree and then discovered or currently taken into consideration if this Decree does not provide for legal liability or impose less serious legal liability.

3. Any application for exemption from fines for tax or invoice-related administrative offences received by the tax authority before the effective date of this Decree shall be processed in accordance with the Government’s Decree No. 125/2020/ND-CP dated October 19, 2020 on penalties for administrative offences against regulations on tax and invoicing.

Article 8. Responsibility for implementation

Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairmen/Chairwomen of People’s Committees at all levels and other relevant authorities, organizations and individuals are responsible for the implementation of this Decree.

Article 9. Effect

This Decree comes into force from January 01, 2022./.”

[31] The phrase “và Luật sửa đổi, bổ sung một số điều của Luật Xử lý vi phạm hành chính” (“and the Law on Amendments to some Articles of the Law on Penalties for Administrative Offence”) is added by Point c Clause 2 Article 6 of the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021 on amendments to some Articles of Decrees on penalties for administrative offences against regulations on tax and invoicing; customs; insurance business and lottery business; management and use of public property, thrift practice and wastefulness combat; national reserve; state treasury; accounting and independent audit, which has been effective since January 01, 2022.

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