How much are fines for offenses against regulations on customs supervision in Vietnam?

Specifically, according to Article 12 of the Decree No. 128/2020/NĐ-CP of Vietnam’s Government, fines for offenses against regulations on customs supervision are specified as follows:

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

- 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;

- 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;

- 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;

- 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 offenses:

- 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;

- Changing the packages or labels of goods under customs supervision without permission;

- 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;

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

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

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 offenses:

- 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;

- 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.

6. A fine ranging from VND 60,000,000 to VND 80,000,000 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 while the goods under customs supervision have been sold.

View more details at the Decree No. 128/2020/NĐ-CP of Vietnam’s Government, effective from December 10, 2020.

Le Vy

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