Vietnam: Cases in which penalties for administrative customs offenses are exempt

According to Article 6 of the Decree No. 128/2020/NĐ-CP of Vietnam’s Government, cases in which penalties for administrative customs offenses are exempt including:

1. The cases in which penalties are not imposed according to Article 11 of the Law on Handling Administrative Violations 2012 of Vietnam.

Customs authority or other competent authorities must be notified of the goods and vehicles that are imported to the Socialist Republic of Vietnam due to an unexpected event or force majeure event; such goods and vehicles must be removed from the Socialist Republic of Vietnam after the event is over.

2. Cases in which the additional declaration is permissible within the time limit specified in Clause 4 Article 29 of the Law on Customs 2014 of Vietnam.

3. Cases in which customs declarants comply with guidelines and decisions of tax authorities and/or competent authorities on determination of their tax liabilities as specified in Clause 11 Article 16 of the Law on Tax Administration of Vietnam.

4. Cases in which goods sent to Vietnam are not conformable with the contract as prescribed in Article 39 of the Law on Commerce 2005 of Vietnam (except for goods banned from import, goods suspended from import, counterfeit goods, and waste which are not included in the List of waste permitted for import as production materials) but have been notified in writing (with reasons clearly specified) and enclosed with relevant documents by the consignor, the carrier and the consignee or legal representative of such consignor, carrier and consignee to the Director of the Sub-department of Customs where goods are stored before the customs declaration is registered.

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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