Implementing remedial measures for administrative violations against regulations on customs in Vietnam

Implementing remedial measures for administrative violations against regulations on customs in Vietnam (Internet image)

Implementing remedial measures for administrative violations against regulations on customs in Vietnam

The contents mentioned in Decree 128/2020/ND-CP (amended in Decree 102/2021/ND-CP) are as follows:

When an individual or organization is compelled to remove from the territory of the Socialist Republic of Vietnam or re-export the exhibit or instrumentality involved in an administrative offence, the customs authority shall carry out a close supervision from the place of storing goods involved in the offence to the border checkpoint of re-export.

The supervision result must be certified by the border checkpoint customs in writing or by other electronic means and sent back to the customs authority that issued the administrative penalty imposition decision within 05 (five) days from the date on which the exhibit or instrumentality involved in an administrative offence is removed from the territory of Vietnam or re-exported for keeping of the case file.

2. The enforced removal from the territory of the Socialist Republic of Vietnam or enforced re-export at the import checkpoint of an exhibit or instrumentality involved in an administrative offence shall be carried out as follows:

a) If the exhibit or instrumentality involved in the administrative offence is being stored at the border checkpoint area, the customs authority must carry out a close supervision thereof to ensure that it has been removed at the checkpoint of import. The supervision result is specified in a record for keeping purpose;

b) If the exhibit or instrumentality involved in the administrative offence is no longer stored at the border checkpoint area, the customs authority must carry out a close supervision from the place of storing the exhibit or instrumentality involved in the offence to the border checkpoint through which it was imported for re-export. The supervision result must be certified by the border checkpoint customs in writing or by other electronic means and sent back to the customs authority that issued the administrative penalty imposition decision within 05 (five) days from the date on which the exhibit or instrumentality involved in an administrative offence is removed from the territory of Vietnam or re-exported for keeping of the case file.

3. When an individual or organization is compelled to transport the goods involved in the merchanting trade transactions, goods being moved to another custom post outside the checkpoint area or temporarily imported goods at the correct border checkpoint or on the correct route, the Sub-department of Customs from which the goods are transported shall supervise the goods transported and cooperate with the Sub-department of Customs to which the goods are transported or related agencies to ensure that the goods are transported at the correct border checkpoint or on the correct route.

4. Upon being compelled to discard a goods package or label that is changed because of an offence, the individual or organization involved in the administrative offence may strip, remove or restore the original condition of the goods package or label.

Upon being compelled to remove the illegal elements of the goods before they are removed from the territory of the Socialist Republic of Vietnam, the individual or organization involved in the administrative offence may delete, strip or remove such elements.

5. Upon being compelled to destroy the goods or item detrimental to human, animal and plant health and the environment or indecent material, the individual or organization involved in the offence shall, according to the nature and characteristics of the goods or item and environmental safety requirements, destroy it using the following methods: use of chemicals, mechanical method, burning, burial or another method prescribed by law. The customs authority shall supervise the direct destruction or carry out supervision by other technical means (if any).

Upon destruction of goods or items, the individual or organization involved in the administrative offence shall make a destruction record according to the form enclosed with the Decree on elaboration of some Articles and measures for implementation of the Law on Penalties for Administrative Violations.

The destruction record shall bear signatures of participants in the destruction and representative of the customs authority supervising the destruction. After the destruction, the individual or organization involved in the administrative offence shall submit 01 destruction record and documents about the destruction to the customs authority that issued the administrative penalty imposition decision, within 05 (five) days from the date of destruction.

6. Upon being compelled to pay an amount equal to the value of the exhibit that has been sold, concealed and disguised or destroyed against the law, the individual or organization involved in the administrative offence shall pay the corresponding amount written on the penalty imposition decision.

7. Upon being compelled to pay the outstanding tax; the tax incorrectly exempted, reduced, refunded or cancelled which is written on the decision on tax imposition, the individual or organization involved in the administrative offence shall make a full payment thereof to the State Treasury’s account and send 01 photocopy of the payment slip (if making the payment in cash) to the customs authority that issued the administrative penalty imposition decision for keeping of the case file.

8. Upon being compelled to stick the “Vietnam duty not paid” stamp, the individual or organization involved in the administrative offence shall stick the stamp before selling goods at a duty-free shop or transferring goods to the purchaser in the case where the goods are directly dispatched from the duty-free warehouse to the purchaser. The “Vietnam duty not paid” stamp location shall comply with the Government’s regulations on duty-free business.

Duong Chau Thanh

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