Penalties for administrative violations in customs in Vietnam from December 10, 2020

According to Article 5 of the Decree No. 128/2020/NĐ-CP of Vietnam’s Government, for each administrative customs offense, the offender shall incur a main penalty being a warning or a fine.

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

- Fines imposed upon individuals and organizations:

+ 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;

+ The fines for the offenses specified in Article 10 of this Decree are imposed upon individuals;

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

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

Moreover, according to Article 5 of the Decree No. 128/2020/NĐ-CP of Vietnam’s Government, additional penalties are confiscation of exhibits of offenses. Concurrently, one or more of the following remedial measures may be enforced:

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

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

- 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;

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

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

- Enforced payment of an amount equal to the value of the exhibits that have been sold, concealed and disguised or destroyed against the law.

- Enforced full payment of outstanding tax;

- Enforced payment of tax incorrectly exempted, reduced, refunded or canceled;

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

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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