Fines for offenses against time limits for completion of customs procedures in Vietnam

In 2016, the Ministry of Finance of Vietnam issued the Circular No. 155/2016/TT-BTC on guidelines for imposition of customs-related administrative penalties and enforcement of customs-related administrative decisions.

Specifically, according to Circular No. 155/2016/TT-BTC of the Ministry of Finance of Vietnam, fines for offenses against time limits for completion of customs procedures and submission of tax documents specified in Article 6 of Decree No. 127/2013/NĐ-CP are as follows:

- Provisions of Clause 1(a) Article 6 of Decree No. 127/2013/NĐ-CP shall be applied to exports, imports, goods in transit, outbound vehicles, inbound vehicles and vehicles in transit.

- Penalties for the offenses specified in Clause 3(g), Clause 4(a) and (b); Clause 5 Article 6 of Decree No. 127/2013/NĐ-CP shall only be imposed if a time limit for re-import or re-export is specified in the license, customs declaration or another document defined by law.

- The number of seats of a passenger vehicle specified in Clause 5 Article 6 of Decree No. 127/2013/NĐ-CP shall be determined according to its certificate of registration. Where the certificate of registration of a passenger vehicle does not specify its number of seats, such number shall be determined by physical inspection.

View more details at Circular No. 155/2016/TT-BTC of the Ministry of Finance of Vietnam, effective from December 01, 2016.

- Thanh Lam -

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