Draft Version 3 of the Decree stipulating administrative penalties in the field of customs is being brought forward for public consultation, and is expected to replace Decree 127/2013/ND-CP and Decree 45/2016/ND-CP.
Article table of contents
Upcoming, only 3 cases of violations will not be penalized in customs (Illustrative image)
The third draft stipulates that in the following cases, administrative violations in the field of customs will not be penalized despite the fault:
1. Cases not penalized according to the provisions of Article 11 Law on Handling of Administrative Violations, specifically including:
- Committing administrative violations in an urgent situation;- Committing administrative violations due to justifiable self-defense;- Committing administrative violations due to unexpected events;- Committing administrative violations due to force majeure events;- Persons committing administrative violations who lack administrative liability capacity; persons committing administrative violations who are under the age for being penalized for administrative violations as provided at Point a, Clause 1, Article 5 of this Law.
Note: Goods and means of transport brought into the territory of the Socialist Republic of Vietnam due to unexpected events or force majeure events must be notified to the customs authority or other competent authorities as prescribed by law; such goods and means of transport must be taken out of the territory of the Socialist Republic of Vietnam after the aforementioned factors are resolved.
2. Mistakes in the process of importing, sending goods into Vietnam (except for ***prohibited imports, temporarily suspended imports, *** counterfeit goods, scrap not on the List of scrap permitted for import as production materials) but have been notified in writing by the sender, transporter, recipient, or legal representative of the sender, transporter, recipient to the Head of the Sub-department of Customs where the goods are stored before the customs declaration is registered;
3. Cases eligible to supplement customs documents within the time limit stipulated by law are not subject to administrative penalties.
Currently, according to Decree 127/2013/ND-CP and Decree 45/2016/ND-CP, besides the aforementioned cases, organizations and individuals also are not subject to administrative penalties in the field of customs in the following cases:
- Organizations and individuals committing violations as provided in Articles 8 and 13 of Decree 127, but the tax difference amount does not exceed 500,000 VND for violations committed by individuals or 2,000,000 VND for violations committed by organizations.
- Exporting or importing goods not in accordance with the customs declaration regarding quantity, weight as provided in Article 7 of Decree 127, when the value of exported or imported goods incorrectly declared does not exceed 10% of the actual exported or imported goods value, but the maximum does not exceed 10,000,000 VND.
- Correctly declaring the names of the actual exported or imported goods but incorrectly declaring the codes, tax rates, or tax levels for the first time.
- Violations related to customs declarations for foreign currency cash, Vietnamese currency cash, and gold by travelers, where the value of the violating property is below 5,000,000 VND.
Thus, it can be seen that the third draft has eliminated some cases considered for not being subject to administrative penalties in customs when organizations and individuals have violations compared to Decree 127/2013/ND-CP and Decree 45/2016/ND-CP.
Note, the contents in bold in the article are changes in the Draft as compared to the current regulations in Decree 127 and Decree 45.
See more contents of this Draft Decree HERE.
Nguyen Trinh
