Vietnam: Detailed power to impose penalties of the customs according to Decree 128

According to Article 29 of the Decree No. 128/2020/NĐ-CP of Vietnam’s Government, the power to impose penalties of the customs is specified as follows:

1. Customs officials on duty are entitled to:

- issue warnings;

- impose a maximum fine of VND 500,000 upon an individual and VND 1,000,000 upon an organization.

2. Team leaders of Sub-departments of Customs and Sub-departments of Post-Clearance Inspection are entitled to:

- issue warnings;

- impose a maximum fine of VND 5,000,000 upon an individual and VND 10,000,000 upon an organization.

3. Directors of Sub-departments of Customs, Sub-departments of Post-Clearance Inspection, leaders of customs enforcement teams affiliated to provincial, inter-provincial or city Customs Departments, smuggling prevention team leaders, leaders of customs control teams at sea and leaders of intellectual property right protection teams of the Smuggling Investigation and Prevention Department of the General Department of Customs are entitled to:

- issue warnings;

- impose a maximum fine of VND 25,000,000 upon an individual and VND 50,000,000 upon an organization;

- confiscate the exhibits which have been used for committing administrative offense but are worth less than the fine specified in Point b of this Clause;

- enforce the remedial measures mentioned in this Decree.

4. Director of Smuggling Investigation Department, Director of Post-clearance Inspection Department affiliated to the General Department of Customs and Directors of provincial, inter-provincial or city Customs Departments are entitled to:

- issue warnings;

- impose a maximum fine of VND 50,000,000 upon an individual and VND 100,000,000 upon an organization;

- confiscate the exhibits which have been used for committing administrative offense but are worth less than the fine specified in Point b of this Clause;

- enforce the remedial measures mentioned in this Decree.

5. Director General of General Department of Customs is entitled to:

- issue warnings;

- impose a fine up to the maximum fines specified in Article 24 of the Law on Handling Administrative Violations 2012 of Vietnam;

- confiscate the exhibits used for committing administrative offenses;

- enforce the remedial measures mentioned in this Decree.

6. Directors of Sub-departments of Customs, Directors of Sub-departments of Post-Clearance Inspection, Directors of provincial and inter-provincial Customs Departments, Director of the Smuggling Prevention Department, Director of the Department of Post-Clearance Inspection, and the Director General of the General Department of Customs are entitled to impose penalties for tax offenses with maximum fines specified in Points b, c and d Clause 2 Article 138 of the Law on Tax Administration 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