Vietnam: Cases in which administrative penalties for customs offences are not imposed

17:38, 24/10/2016

On October 20, 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.

According to Circular No. 155/2016/TT-BTC of the Ministry of Finance of Vietnam, the cases in which administrative penalties for customs offenses are not imposed as specified in Article 5 of Decree No. 127/2013/NĐ-CP of Vietnam’s Government comprise:

- Where a good or vehicle is brought into Vietnam’s territory due to an unexpected event or force majeure event, it is required to inform the Sub-department of Customs or the coastguard or Customs Department of the nearest province or another competent authority defined by law within 03 days from the day on which the good or vehicle is brought into Vietnam.

- The notice of errors specified in Clause 2 Article 5 of Decree No. 127/2013/NĐ-CP shall be sent by the consignor, consignee or their legal representative. The notice must specify the causes and be sent to the Director of the Sub-department of Customs where the shipment is retained together with documents about the errors before the customs declaration is registered.

- Provisions of Clause 3 Article 5 of Decree No. 127/2013/NĐ-CP shall be applied to the cases in which the declaration is adjusted as specified in Clause 1(a) and 1(b) Article 20 of Circular No. 38/2015/TT-BTC.

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View full text 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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