Common mistakes and penalties in customs declaration procedures in Vietnam

No.

Violation

Fine

Legal basis

Violations against regulations on time limit for completing customs procedure and submitting tax statement

1

Failure to complete, submit, produce the customs dossier or provide information about the customs dossier on schedule

VND 500.000 - VND 1.000.000

Point a Clause 1 Article 6

2

Failure to make an additional declaration when there are changes to the container number, port of loading, exporting checkpoint, or vehicle carrying goods for export

Point b Clause 1 Article 6

3

Declaring official prices behind schedules in case official prices were not available when the customs declaration was registered

Point c Clause 1 Article 6

4

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

VND 2.000.000 - VND 5.000.000

Point a Clause 3 Article 6

5

Failure to make declaration and follow procedures on schedule when goods for export are sold domestically

Point b Clause 3 Article 6

6

Failure to punctually submit the application for tax cancellation, financial statement, or report on use of tax-free goods

Point c Clause 3 Article 6

Violations against regulations on customs declaration

7

Failure to declare or to provide correct information about the names, categories, quantity, weight, and origins of goods that are: goods sent from abroad to a free trade zone or vice versa; goods in transit; goods sent from abroad to a transshipment port or vice versa; goods used or destroyed within a free trade zone

VND 1.000.000 - VND 3.000.000

Clause 2 Article 7

8

Failure to make a declaration or to provide correct information about the names, categories, quantity, quality, or value of exported or imported goods that are tax-free or eligible for tax exemption as prescribed by law

VND 3.000.000 - VND 5.000.000

Clause 3 Article 7

9

Declaring imported goods as processed products or domestic exports without a processor or manufacturer

VND 10.000.000 - VND 20.000.000

Clause 4 Article 7

10

Declaring false name, quantity, weight, or value of goods for exported, except for those that are processed products, domestic exports, exports of export processing enterprises and temporarily imported goods

VND 20.000.000 - VND 40.000.000

Clause 5 Article 7

Violations against regulations on tax statement

11

The taxpayer that makes understatement of the tax payable or overstatement of tax exempted, reduced, refunded or canceled and the taxpayer realizes the mistake and adjusts the tax statement after 60 days from the date of customs clearance but before the customs authority issues a decision on post-clearance inspection

A fine of 10% of the understated amount of tax payable or the overstated amount of tax exempted, reduced, refunded or canceled

Clause 1 Article 8

12

The customs authority finds errors in the name, category, quantity, weight, quality, code, tax rate, tax amount or origin of exports or imports while the taxpayer is following customs procedures or during post-clearance inspection

A fine of 20% of the understated amount of tax payable or the overstated amount of tax exempted, reduced, refunded or canceled

Clause 2 Article 8

13

Information about tax-free goods provided is incorrect

14

Declare to increase production norms of processed products; production norms of exported products from imported raw materials and supplies compared to actual use

15

In-quota goods are used against the law

16

Information provided in the application for tax exemption/reduction/refund/cancellation or application for refund of overpaid tax/fine is incorrect