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Decree No. 128/2020/ND-CP on penalties for administrative customs offences

16/12/2020 Newest Editor

On October 19th, 2020 the Government issued Decree No. 128/2020/ND-CP on penalties for administrative customs offences, whereby there are some notable points as follows:

There are 4 exempted cases from any penalties for administrative customs offences:

  1. The cases in which penalties are not imposed according to Article 11 of the Law on Penalties for Administrative Violations 2012.
  2. The cases in which the additional declaration is permissible within the time limit specified in Clause 4 Article 29 of the Law on Customs 2014.
  3. The cases in which customs declarants comply with guidelines and decisions of competent authorities on the determination of their tax liabilities as specified in Clause 11 Article 16 of the Law on Tax Administration.
  4. The cases in which goods sent to Vietnam are not conformable with the contract as prescribed in Article 39 of the Law on Commerce 2005 (except for goods banned from import, goods suspended from import, counterfeit goods, and wastes which are not included in the List of permitted wastes for import as production materials) but have been notified in writing by the consignor, the carrier and the consignee or legal representative of such consignor, carrier and consignee (with specified reasons) to the Director of the Sub-department of Customs on where goods are stored before the customs declaration is registered and enclosed with relevant documents.

Imposing a higher fine for administrative violations in temporary import, re-export, and temporary export, re-import. A fine from VND 80,000,000 to VND 100,000,000 shall be imposed for violations in temporary import, re-export of goods on the list of banned goods or being suspended from temporary import, re-export activities (The initial penalty was imposing a fine from VND 30.000.000 – VND 60.000.000). Furthermore, The violator’s goods are enforced removal from the territory of the Socialist Republic of Vietnam or enforced re-export at the border checkpoint of import during the effective period of the decision on penalty imposition.

This Decree takes effect from December 5th, 2020.