Participating in Confrontation in Administrative Court Sessions of the Customs Authority

12:51, 11/07/2024

This is a noteworthy new point in Decision No. 2587/QD-TCHQ on the promulgation of the Internal Guidance Document on the order and procedures for participating in administrative litigation at the Court by the Customs authority. Accordingly:

- When a party requests or when there is a perceived conflict in the statements of the parties involved, witnesses, the Judge shall conduct a confrontation between the parties involved, between the parties involved and the witnesses, or among the witnesses;- Participants in the confrontation must read the Confrontation Report carefully before signing, have the right to note any amendments, supplements to the Report, and sign for confirmation.

Additionally, the parties involved may request the Court to apply one or more provisional emergency measures such as:

- Temporarily suspending the enforcement of an administrative decision;- Temporarily halting the execution of an administrative act;- Prohibiting or compelling the performance of certain acts.

Decision 2587/QD-TCHQ takes effect from July 28, 2017, replacing Decision 2901/QD-TCHQ dated October 1, 2014.

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