Guidance on applying administrative sanction forms in customs in Vietnam from December 26, 2022

Guidance on applying administrative sanction forms in customs in Vietnam from December 26, 2022

The Minister of Finance of Vietnam issued Circular 77/2022/TT-BTC on December 26, 2022, which annuls Circular 90/2020/TT-BTC prescribing the administrative sanction forms in the customs in Vietnam.

Guidance on applying administrative sanction forms in customs in Vietnam from December 26, 2022, is as follows:

1. Full annulment of forms in Circular 90/2020/TT-BTC

Section 1 of Circular 77/2022/TT-BTC stipulates the full annulment of forms prescribed in Circular 90/2020/TT-BTC, including:

(1) Decision on administrative penalties in the customs sector under procedures without a record (MQD 01).

(2) Decision on administrative penalties in the customs sector (MQD 02).

(3) Decision on postponement of the execution of monetary penalty (MQD 03).

(4) Decision on reduction/exemption of the remaining (entire) monetary penalty for administrative violations (MQD 04).

(5) Decision on multiple payment of fines (MQD 05).

(6) Decision on coercive deduction of salaries or income (MQD 06).

(7) Decision on coercive deduction of money from accounts (MQD 07).

(8) Decision on coercive seizure of assets equivalent to the fine amount (MQD 08).

(9) Decision on coercive collection of money and assets for the execution of administrative penalty decisions (MQD 09).

(10) Decision on coercive implementation of remedial measures (MQD 10).

(11) Decision on confiscation of administrative violation materials and means due to unidentified violators/non-appearance violators (MQD 11).

(12) Decision on confiscation of materials violating administrative regulations (MQD 12).

(13) Decision on applying remedial measures (MQD 13).

(14) Decision on destruction of materials and means violating administrative regulations (MQD 14).

(15) Decision on partial execution of administrative penalty decisions (MQD 15).

(16) Decision on the temporary detention of persons under administrative procedures (MQD 16).

(17) Decision on the extension of the period of temporary detention of persons under administrative procedures (MQD 17).

(18) Decision on terminating the temporary detention of persons under administrative procedures (MQD 18).

(19) Decision on temporary detention of items, means of administrative violations, licenses, and practicing certificates (MQD 19).

(20) Decision on the extension of the period of temporary detention of items, means of administrative violations, licenses, and practicing certificates (MQD 20).

(21) Decision on returning the detained items, means of violations, licenses, and practicing certificates (MQD 21).

(22) Decision on personal search under administrative procedures (MQD 22).

(23) Decision on searching transportation means and items under administrative procedures (MQD 23).

(24) Decision on searching places where administrative violation items, means are hidden (MQD 24).

(25) Decision on searching residences for administrative violation items, means (MQD 25).

(26) Decision on transferring administrative violation dossiers showing criminal signs for prosecution (MQD 26).

(27) Decision on suspending the execution of administrative penalty decisions (MQD 27).

(28) Decision on terminating the suspension of administrative penalty decisions (MQD 28).

(29) Decision on authorizing administrative penalties (MQD 29).

(30) Decision on authorizing the execution of administrative penalty decisions (MQD 30).

(31) Decision on authorizing the temporary detention of persons under administrative procedures (MQD 31).

(32) Decision on amending, supplementing administrative penalty decisions (MQD 32).

(33) Decision on correcting administrative penalty decisions (MQD 33).

(34) Decision on annulling administrative penalty decisions (MQD 34).

(35) Decision on expert appraisal (MQD 35).

(36) Decision on transferring detained, confiscated administrative violation materials and means (MQD 36).

(37) Administrative violation record in the customs sector (MBB 01).

(38) Direct explanation session record (MBB 02).

(39) Record on individual/organization refusal of administrative penalty decisions (MBB 03).

(40) Record on coercive seizure of assets equivalent to the fine amount (MBB 04).

(41) Record on coercive collection of money, assets for the execution of administrative penalty decisions (MBB 05).

(42) Record on coercive implementation of remedial measures (MBB 06).

(43) Record on temporary detention of items, means of administrative violations, licenses, and practicing certificates (MBB 07).

(44) Record on returning detained items, means, licenses, and practicing certificates (MBB 08).

(45) Record on confiscation of materials, means of administrative violations (MBB 09).

(46) Record on destruction of materials and means of administrative violations (MBB 10).

(47) Record on handing over temporarily detained persons under administrative procedures (MBB 11).

(48) Record on personal search under administrative procedures (MBB 12).

(49) Record on searching transportation means, items under administrative procedures (MBB 13).

(50) Record on searching places where administrative violation items, means are hidden (MBB 14).

(51) Record on verifying details of administrative violation incidents (MBB 15).

(52) Record on sealing administrative violation items, means detained under administrative procedures (MBB 16).

(53) Record on unsealing administrative violation items, means detained under administrative procedures (MBB 17).

(54) Record on handing over dossiers, items, means of administrative violations in the customs sector (MBB 18).

(55) Working session record (MBB 19).

(56) Certification record (MBB 20).

(57) Record on determining the value of violating goods and items (MBB 21).

(58) Record on noting the change in the state of items, means of violations from the time detention decisions were made (MBB 22).

(59) Certification record on exporting or re-exporting goods, items, means (MBB 23).

(60) Record on verifying information on the assets of the coerced subjects (MBB 24).

(61) Record on handing over seized assets for management (MBB 25).

(62) Record on transferring seized assets for auction (MBB 26).

(63) Notification on the temporary detention of persons under administrative procedures (MTB 01).

2. Guidance on the application of new administrative sanction forms in the customs in Vietnam from December 26, 2022

Clause 2, Article 2 of Circular 77/2022/TT-BTC stipulates the application of new administrative sanction forms in the customs as follows:

Protocols and decision forms used to impose administrative penalties in the customs sector are implemented according to the Appendix - A number of forms for imposing administrative penalties issued together with Decree 118/2021/ND-CP providing detailed regulations and measures for implementing the Law on Handling Administrative Violations.

More details can be found in Circular 77/2022/TT-BTC which comes into effect in Vietnam from December 26, 2022.

Ngoc Nhi

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