Summary of latest violations and fines in the field of customs in Vietnam in 2019

TYPE OF VIOLATIONS

VIOLATION

FINE

LEGAL BASIC

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

Failure to complete, submit, produce the customs dossier or provide information about the customs dossier on schedule, except for the violations specified in Clause 3, Points and b Clause 4, and Clause 5 of this Article

VND 500.000 - VND 1.000.000

Clause 2 Article 6 Decree No. 127/2013/NĐ-CP

Clause 3 Article 1

Decree No. 45/2016/NĐ-CP  

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

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

Failure to punctually re-export the vehicle that crosses the border checkpoint to deliver goods

Failure to provide the audit report or financial statement; notification of penalties for tax offenses of accounting offenses of enterprises eligible for priority on schedule

VND 1.000.000 - VND 2.000.000

Clause 2 Article 6 Decree No. 127/2013/NĐ-CP

Clause 3 Article 1

Decree No. 45/2016/NĐ-CP

Failure to submit a report on quantity of goods imported serving factory construction and goods stored externally of an export processing enterprise on schedule

Failure to submit a report on quantity of goods entering, leaving, and stored in the transshipment port on schedule

Failure to submit a report on operation of the customs brokerage agent on schedule

Failure to submit a statistical report on customs clearance of international postal packages transited through Vietnam on schedule

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

Clause 3 Article 6 Decree No. 127/2013/NĐ-CP

Clause 3 Article 1

Decree No. 45/2016/NĐ-CP

Failure to make declaration and follow procedures on schedule when goods for export are sold domestically; repurposing goods eligible for tax exemption, tax refund, or tax cancellation

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

Failure to adhere to regulations on handling excess materials and supplies, scrap, machinery or equipment that are rented or borrowed when the processing contract expires

Failure to punctually send a notification of the processor or manufacturer of goods for export; storage location of raw materials, machinery and equipment, products for export

Failure to punctually send a notification when hiring a processor

Failure to re-export or re-import on schedule or within the time limit registered with the customs authority, except for the violations specified in Point a Clause 4 Article 6 of Decree No. 127/2013/NĐ-CP

Violating other regulations on deadline for making tax statement

Failure to punctually re-export the temporarily imported goods eligible for tax exemption or goods temporarily imported for re-export

VND 5.000.000 - VND 10.000.000

Clause 4 Article 6 Decree No. 127/2013/NĐ-CP

Clause 3 Article 1

Decree No. 45/2016/NĐ-CP

Failure to punctually re-export the vehicle, except for vehicles for the transport of fewer than 24 people specified in Clause 5 of this Article and vehicles crossing the border checkpoint area to deliver goods

Storing goods in transit in Vietnam past the deadline

Failure to punctually re-export vehicles for the transport of fewer than 24 people, except for the cases specified in Point d Clause 1 and Point b Clause 4 Article 6 of Decree No. 127/2013/NĐ-CP

VND 10.000.000 - VND 20.000.000 if the vehicle is re-exported less than 30 days behind schedule;

VND 20.000.000 - VND 50.000.000 if the vehicle is re-exported 30 days or more behind schedule

Clause 5 Article 6 Decree No. 127/2013/NĐ-CP

Clause 3 Article 1

Decree No. 45/2016/NĐ-CP

Violations against regulations on customs declaration

Failure to make a declaration or to provide correct information about the names, categories, quantity, weight, and origins of goods that are humanitarian aid or grant aid approved by competent authorities

VND 500.000 - VND 1.000.000

Clause 1 Article 7 Decree No. 127/2013/NĐ-CP

Clause 4 Article 1

Decree No. 45/2016/NĐ-CP

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 Decree No. 127/2013/NĐ-CP

Clause 4 Article 1

Decree No. 45/2016/NĐ-CP

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 Decree No. 127/2013/NĐ-CP

Clause 4 Article 1

Decree No. 45/2016/NĐ-CP

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 Decree No. 127/2013/NĐ-CP

Clause 4 Article 1

Decree No. 45/2016/NĐ-CP

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 Decree No. 127/2013/NĐ-CP

Clause 4 Article 1

Decree No. 45/2016/NĐ-CP

Violations against regulations on tax statement

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

In addition to fully paying tax and late payment interest, a fine of 10% of the understated amount of tax payable or the overstated amount of tax exempted, reduced, refunded or canceled shall be imposed

Clause 1 Article 8 Decree No. 127/2013/NĐ-CP

Clause 5 Article 1

Decree No. 45/2016/NĐ-CP

The taxpayer realizes the errors in the name, category, quantity, weight, quality, code, tax rate, tax amount or origin of exports or imports while following customs procedures and adjusts the tax statement after the customs authority examines the customs dossier and before customs clearance is granted

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 but the violator has voluntarily and fully paid tax before an offense record is issued

In addition to fully paying tax and late payment interest, a fine of 20% of the understated amount of tax payable or the overstated amount of tax exempted, reduced, refunded or canceled shall be imposed

Clause 2 Article 8 Decree No. 127/2013/NĐ-CP

Clause 5 Article 1

Decree No. 45/2016/NĐ-CP

Information about tax-free goods or goods eligible for tax exemption provided is incorrect

In-quota goods are used against the law

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

A violation against regulations on management of materials, supplies, machinery and equipment, processed products or domestic exports results in discrepancy between actual stock and values in accounting documents, accounting books or documents about exports/imports other than the cases specified in Points d, dd, e and g Clause 1 Article 13 of this Decree

A violation against regulations on management of goods in a tax-suspension warehouse results in discrepancy between actual stock and values in accounting books other than the cases specified in Point g Clause 1 Article 13 of this Decree

Failure to declare or incorrect declaration results in understatement of the tax payable or overstatement of tax exempted, reduced, refunded or canceled

Violations against regulations on customs inspection

Falsifying the registered customs dossier, provided this falsification does not change the amount of tax payable or affect exports and imports management policies

VND 1.000.000 - VND 2.000.000

Clause 1 Article 10 Decree No. 127/2013/NĐ-CP

Clause 7 Article 1

Decree No. 45/2016/NĐ-CP

Failure to provide personnel or equipment serving the physical inspection of goods or vehicles at the request of the customs authority without legitimate reasons

VND 2.000.000 - VND 4.000.000

Clause 2 Article 10 Decree No. 127/2013/NĐ-CP

Clause 7 Article 1

Decree No. 45/2016/NĐ-CP

Violating regulations on preparation, and retention of documents

Failure to comply with the decision on tax inspection issued by a customs authority

Failure to present goods under customs supervision and goods in storage required to undergo post-clearance inspection for inspection by the customs authority as prescribed by law

VND 4.000.000 - VND 10.000.000

Clause 3 Article 10 Decree No. 127/2013/NĐ-CP

Clause 7 Article 1

Decree No. 45/2016/NĐ-CP

Failure to provide or adequately and punctually provide documents or electronic data related to exports or imports, vehicles leaving and entering Vietnam at the request of the customs authority as prescribed by law

Swapping goods that have undergone customs inspections and goods that have not

VND 10.000.000 - VND 30.000.000

Clause 4 Article 10 Decree No. 127/2013/NĐ-CP

Clause 7 Article 1

Decree No. 45/2016/NĐ-CP

Use of a fraudulent customs seal; submission or presentation of fraudulent or illegal or untruthful documents without constitution of a criminal offense

VND 40.000.000 - VND 80.000.000

Clause 5 Article 10 Decree No. 127/2013/NĐ-CP

Clause 7 Article 1

Decree No. 45/2016/NĐ-CP

Illegal use of another entity’s account or digital signature to follow customs procedures

Illegal access, falsification, or destruction of customs information system that does not constitute a criminal offense

Violations against regulations on customs supervision

Transshipment, storage, division of shipment, or change to modal of transport during transport of goods under customs supervision without notification or approval by the customs as prescribed by law

VND 5.000.000 - VND 10.000.000

Clause 1 Article 11 Decree No. 127/2013/NĐ-CP

Clause 8 Article 1

Decree No. 45/2016/NĐ-CP

Transporting goods in transit, goods moved to another custom post outside the checkpoint area, temporarily imported goods without adherence to prescribed or registered route, location, destination or time specified in the customs dossier without acceptable explanation

VND 10.000.000 - VND 20.000.000

Clause 2 Article 11 Decree No. 127/2013/NĐ-CP

Clause 8 Article 1

Decree No. 45/2016/NĐ-CP

Breaking the customs seal without permission

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

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

Move raw materials, supplies, machinery and equipment to another factory for reprocessing without notifying the customs authority

Selling goods under customs supervision

VND 20.000.000 - VND 30.000.000

Clause 3 Article 11 Decree No. 127/2013/NĐ-CP

Clause 8 Article 1

Decree No. 45/2016/NĐ-CP 

Selling a vehicle that is registered overseas and temporarily imported into Vietnam

Selling goods in storage pending customs clearance

VND 30.000.000 - VND 40.000.000

Clause 4 Article 11 Decree No. 127/2013/NĐ-CP

Clause 8 Article 1

Decree No. 45/2016/NĐ-CP

Selling goods under customs supervision, selling goods in storage pending customs clearance which involves:

- Goods banned from export or import; goods suspended from export or import; goods that fail to meet the conditions for export or import; goods that do not have any license though a license is compulsory;

- Temporarily imported goods without a license though a license is compulsory; Goods on the list of goods banned or suspended from temporary import

VND 40.000.000 - VND 60.000.000

Clause 5 Article 11 Decree No. 127/2013/NĐ-CP

Clause 8 Article 1

Decree No. 45/2016/NĐ-CP

Violations against regulations on customs control

Failure to comply with the order to stop and inspect the vehicle as prescribed

VND 1.000.000 - VND 3.000.000

Clause 1 Article 12 Decree No. 127/2013/NĐ-CP

Clause 9 Article 1

Decree No. 45/2016/NĐ-CP

Failure to provide the warehouse diagram, give instructions or open the suspected cargo hold on the vehicle for inspection

Storing, trading, transporting exports or imports without in a customs-controlled area without legitimate documents, except for the cases specified in Articles 7, 8, 9, 13 and 14 of Decree No. 127/2013/NĐ-CP and the value of illegal goods is under VND 50.000.000

VND 3.000.000 - VND 5.000.000

Clause 2 Article 12 Decree No. 127/2013/NĐ-CP

Clause 9 Article 1

Decree No. 45/2016/NĐ-CP

Illegal transport of goods across the border that does not constitute a criminal offense and the value of illegal goods is under VND 50.000.000

Sending a foreign vehicle across the border without adherence to the prescribed route or checkpoint

VND 5.000.000 - VND 10.000.000

Clause 3 Article 12 Decree No. 127/2013/NĐ-CP

Clause 9 Article 1

Decree No. 45/2016/NĐ-CP

Storing, trading, transporting exports or imports without in a customs-controlled area without legitimate documents, except for the cases specified in Articles 7, 8, 9, 13 and 14 of Decree No. 127/2013/NĐ-CP; Illegal transport of goods across the border that does not constitute a criminal offense and the value of illegal goods is from VND 50.000.000 to under VND 100.000.000

VND 10.000.000 - VND 30.000.000

Clause 4 Article 12 Decree No. 127/2013/NĐ-CP

Clause 9 Article 1

Decree No. 45/2016/NĐ-CP

Storing, trading, transporting exports or imports without in a customs-controlled area without legitimate documents, except for the cases specified in Articles 7, 8, 9, 13 and 14 of Decree No. 127/2013/NĐ-CP; Illegal transport of goods across the border that does not constitute a criminal offense and the value of illegal goods is from VND 50.000.000 to under VND 100,.000.000

VND 30.000.000 - VND 60.000.000

Clause 5 Article 12 Decree No. 127/2013/NĐ-CP

Clause 9 Article 1

Decree No. 45/2016/NĐ-CP

Unloading goods at a port other than the port of destination specified in the goods manifest or bill of lading without acceptable explanation

Loading, unloading, transferring exports, imports or goods in transit on a vehicle under customs control without permission by the customs authority

Illegally liquidating or destroying goods to avoid customs inspection or customs supervision

Penalties for tax evasion and tax fraud

Use of illegal or false documents to make tax statement; Falsification of documents that leads to understatement of tax payable or overstatement of  tax exempted, reduced or refunded

Apart from paying tax arrears in full, the taxpayer shall also incur:

- A fine equal to the amount of evaded tax if no aggravating circumstances are found.

- Every aggravating circumstance that is found will cause the fine to increase by 20% but not exceeding 03 times the evaded tax. If the violation is committed by an individual, every aggravating circumstance will cause the fine to increase by 10% but not exceeding 1.5 times the evaded tax.

Article 13

 Decree No. 127/2013/NĐ-CP

Clause 10 Article 1

Decree No. 45/2016/NĐ-CP

Incorrect declaration of codes of goods, tax rates, tax amount though instructions have been provided by the customs

Failure to declare or correctly declare the name, category, quantity, weight, quality, code, tax rate, tax amount or origin of exports or imports which is discovered by the customs during post-clearance inspection and the violator does not voluntarily and fully pay tax before an offense record is issued

Following procedures for exporting processed products, domestic exports or exports of an export processing enterprise without actually exporting them

Overstatement of the quantity, weight, or categories of processed products, domestic exports, exports of an export processing enterprise or re-exported goods that involves tax evasion of VND 100,000,000 or more, which does not constitute a criminal offense

Exporting processed products, domestic exports or exports of an export processing enterprise that are not made of the imported materials; importing products processed abroad that are not made of the exported materials

Repurposing tax-free goods, goods eligible for tax exemption, tax reduction, or tax refund without notifying the customs authority as prescribed

Failure to declare or to correctly declare names, categories, quantity, weight, quality, value, tax rates, tax amount or origins of goods imported from a free trade zone into the domestic market

Failure to record the revenues and expenditures related to the determination of tax payable

Selling tax-free goods to ineligible buyers

Failure to declare or deliberate declaration of incorrect names, categories, quantity, weight, quality, value, tax rates, tax amount or origins of exports or imports to evade tax

Violations against policies on management of exports, imports and goods in transit; vehicles entering and leaving Vietnam, vehicles in transit

Exporting, importing goods of people entering or leaving Vietnam, border residents against policies on management of exports, imports and goods in transit

A fine of VND 1.000.000 - VND 2.000.000 shall be imposed if the value of illegal goods is under VND 30.000.000; VND 2.000.000 - VND 5.000.000 if the value of illegal goods is from VND 30.000.000 to under VND 50.000.000; VND 5.000.000 - VND 10.000.000 if the value of illegal goods is from VND 50.000.000 to under VND 100.000.000; VND 10.000.000 - VND 20.000.000 if the value is 100.000.000 VND or above but does not constitute a criminal offense.

Clause 1 Article 14

 Decree No. 127/2013/NĐ-CP

Clause 11 Article 1

Decree No. 45/2016/NĐ-CP

Exporting, importing goods of people entering or leaving Vietnam, border residents against policies on management of exports, imports and goods in transit providing that the customs dossier is submitted after 30 days from the day on which the shipment arrives at the border checkpoint

The above-mentioned fine shall be doubled

Clause 2 Article 14

 Decree No. 127/2013/NĐ-CP

Clause 11 Article 1

Decree No. 45/2016/NĐ-CP

Exporting, importing goods that are humanitarian aid, gifts, samples, belongings against policies on management of exports and imports

A fine of VND 1.000.000 - VND 3,000,000 shall be imposed if the value of illegal goods is under VND 30.000.000; VND 3.000.000 - VND 5.000.000 if the value of illegal goods is from VND 30.000.000 to under VND 50.000.000; VND 5.000.000 - VND 10.000.000 if the value of illegal goods is from VND 50.000.000 to under VND 100.000.000; VND 10.000.000 - VND 30.000.000 if the value is 100.000.000 VND or above but does not constitute a criminal offense.

Clause 3 Article 14

 Decree No. 127/2013/NĐ-CP

Clause 11 Article 1

Decree No. 45/2016/NĐ-CP

Transiting goods; exporting, importing or transiting vehicles against the license issued by competent authorities

VND 5.000.000 - VND 10.000.000

Clause 4 Article 14

 Decree No. 127/2013/NĐ-CP

Clause 11 Article 1

Decree No. 45/2016/NĐ-CP

Exporting or importing goods against the license

Temporarily importing or temporarily exporting goods without a license though a license is compulsory, except for the cases specified in Clause 10 Article 14 of Decree No. 127/2013/NĐ-CP

Transiting goods without a license though a license is compulsory

VND 10.000.000 - VND 30.000.000

Clause 5 Article 14

 Decree No. 127/2013/NĐ-CP

Clause 11 Article 1

Decree No. 45/2016/NĐ-CP

Repurposing raw materials, supplies, components, processing machinery or equipment on the list of goods requiring licensing without a license issued by a competent authority as prescribed by law

VND 30.000.000 - VND 60.000.000

Clause 6 Article 14

 Decree No. 127/2013/NĐ-CP

Clause 11 Article 1

Decree No. 45/2016/NĐ-CP

Export or import of goods on the list of goods requiring a license without a license; export or import of goods that do not satisfy conditions, technical regulations and standards; export or import of goods without labels as prescribed by law

A fine of VND 5.000.000 - VND 10.000.000 shall be imposed if the value of illegal goods is under VND 30.000.000; VND 10.000.000 - VND 20.000.000 if the value of illegal goods is from VND 30.000.000 to under VND 50.000.000; VND 20.000.000 - VND 30.000.000 if the value of illegal goods is from VND 50.000.000 to under VND 100.000.000; VND 30.000.000 - VND 50.000.000 if the value is 100.000.000 VND or above but does not constitute a criminal offense.

Clause 7 Article 14

 Decree No. 127/2013/NĐ-CP

Clause 11 Article 1

Decree No. 45/2016/NĐ-CP

Export or import of goods on the list of goods requiring a license without a license; export or import of goods that do not satisfy conditions, technical regulations and standards; export or import of goods without labels as prescribed by law providing that the customs dossier is submitted after 30 days from the day on which the shipment arrives at the border checkpoint

The above-mentioned fine shall be doubled

Clause 8 Article 14

 Decree No. 127/2013/NĐ-CP

Clause 11 Article 1

Decree No. 45/2016/NĐ-CP

Temporarily importing and re-exporting exporting goods without a license though a license is compulsory

VND 30.000.000 - VND 60.000.000

Point a Clause 9 Article 14

 Decree No. 127/2013/NĐ-CP

Clause 11 Article 1

Decree No. 45/2016/NĐ-CP

Temporarily importing and re-exporting goods on the list of goods banned or suspended from temporary import

VND 60.000.000 - VND 80.000.000

Point b Clause 9 Article 14

 Decree No. 127/2013/NĐ-CP

Clause 11 Article 1

Decree No. 45/2016/NĐ-CP

Exporting, importing, or bringing to Vietnam goods on the list of goods banned or suspended from export or import

A fine of VND 5,000,000 - VND 10,000,000 shall be imposed if the value of illegal goods is under VND 30,000,000; VND 10,000,000 - VND 30,000,000 if the value of illegal goods is from VND 30,000,000 to under VND 50,000,000; VND 30,000,000 - VND 50,000,000 if the value of illegal goods is from VND 50,000,000 to under VND 100,000,000; VND 50,000,000 - VND 80,000,000 if the value is 100,000,000 VND or above but does not constitute a criminal offense.

Clause 10 Article 14

 Decree No. 127/2013/NĐ-CP

Clause 11 Article 1

Decree No. 45/2016/NĐ-CP

Violations against regulations on management of bonded warehouses, tax-suspension warehouses and container freight stations

Taking goods, machinery and equipment from the domestic market into a bonded warehouse serving packaging, classification or maintenance without notifying the customs

VND 1.000.000 - VND 2.000.000

Clause 1 Article 15

 Decree No. 127/2013/NĐ-CP

Clause 12 Article 1

Decree No. 45/2016/NĐ-CP

Providing strengthening, division, packaging services; consolidation, classification, preservation, sampling of goods in the bonded warehouse without notifying the customs

Transferring the ownership of goods in the bonded warehouse without notifying the customs

Moving goods from one bonded warehouse to another without a written permission from the Director of Customs Department in charge of the bonded warehouse

VND 2.000.000 - VND 5.000.000

Clause 2 Article 15

 Decree No. 127/2013/NĐ-CP

Clause 12 Article 1

Decree No. 45/2016/NĐ-CP

Expanding, contracting, or moving the bonded warehouse or container freight station without permission from the customs authority

Storing goods that are not conformable with the bonded warehouse lease contract or not appropriate for storage conditions of the warehouse

Providing banned services in the bonded warehouse or container freight station

Failure to punctually submit reports on the bonded warehouse, tax-suspension warehouse or container freight station

Failure to declare or to provide correct information about the names, categories, quantity, quality, or value of goods sent to a bonded warehouse or tax-suspension warehouse, goods sent to abroad from a bonded warehouse or tax-suspension warehouse

VND 5.000.000 - VND 10.000.000

Clause 3 Article 15

 Decree No. 127/2013/NĐ-CP

Clause 12 Article 1

Decree No. 45/2016/NĐ-CP

Sending goods that, by law, must not be stored in bonded warehouses to a bonded warehouse

VND 10.000.000 - VND 20.000.000

Clause 4 Article 15

 Decree No. 127/2013/NĐ-CP

Clause 12 Article 1

Decree No. 45/2016/NĐ-CP

Liquidating goods in a bonded warehouse or tax-suspension warehouse

Destroying goods in a bonded warehouse or tax-suspension warehouse against the law