Vietnam: Persons subject to exemption and reduction of fines for administrative customs offenses

According to Article 24 of Decree No. 127/2013/NĐ-CP of Vietnam’s Government, the person that incurs an administrative penalty for a customs offence may request an exemption or reduction of the fine if the fine is ≥ 3,000,000 VND and the person is facing unexpected economic difficulties due to natural disasters, conflagration, calamities, contagion, or fatal diseases.

The maximum reduction is equal to the outstanding fine written in the decision on penalty imposition and must not exceed the value of damaged property, goods, or the treatment cost.

An application for exemption or reduction of fine consists of: 

1. A written request for exemption or reduction of fine, specifying:

- The reason for requesting the exemption or reduction.

- The value of property or goods damaged by the natural disaster, conflagration, calamity, accident, contagion, the cost of fatal disease treatment.

- The amount of fine being exempt or reduced.

2. Where the damage to property or treatment cost is covered by the insurer, a notarized copy of the certification of compensation for damage or treatment cost provided by the insurer must be enclosed;

3. A certification made by the People’s Committees of the commune where the person resides or where the damaged property is situated. If the person suffers from a fatal disease, a certification of the treatment cost made by a medical facility must be enclosed.

Note: Exemption and reduction of fines for administrative violations shall not be granted if the decision on penalty imposition has been implemented or the time limit for filing complaint is passed as prescribed by law.

Procedures: Individuals request an exemption or reduction of the fine having no capacity to serve decision, may be considered to reduce, exempt the remaining part of fines indicated in sanctioning decision.

Within 03 days, as from the day of receiving application, the person who has issued sanctioning decision must transfer application enclosed dossiers of matters to the direct superior. Within 05 days, as from the day of receiving application, the direct superior must consider for decision and notify to the person who has issued sanctioning decision, person applying for reduction or exemption thereof; if not agree with reduction or exemption, must clearly state reason.

If the President of the provincial People’s Committee has issued a sanctioning decision, the provincial People’s Committee of that province shall consider a decision on reduction or exemption of fines.

- Nguyen Trinh -

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