Summary of fines for offenses against regulations on customs declaration in Vietnam

According to Article 8 of the Decree No. 128/2020/NĐ-CP of Vietnam’s Government, fines for offenses against regulations on customs declaration are specified as follows:

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

- Providing incorrect information about the quantity (the exhibit is worth more than VND 10,000,000), names, categories and origins of goods being humanitarian aid or grant aid approved by competent authorities;

- 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;

- 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.

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:

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

- Goods used or destroyed within a free trade zone.

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.

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

- 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;

- 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;

- Incorrectly specifying the number of pieces of baggage in the baggage declaration included in the dossier on the vehicle entering and leaving Vietnam or the vehicle in transit;

- 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.

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.

Note: 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 of Vietnam.

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

Le Vy

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE