Regulations on sanctioning of administrative violations in the field of customs are officially issued

On October 19, 2020, Prime Minister Nguyen Xuan Phuc signed to promulgate Decree No. 128/2020 / ND-CP on sanctioning of administrative violations in the customs field (hereinafter referred to as Decree 128).

Decree 128 provides for violations, sanctioning forms, levels, remedial measures, sanctioning competence; administrative sanctioning procedures; the application of measures to prevent and ensure the sanction of administrative violations in the customs domain.

In particular, the administrative violations in the customs domain specified in Decree 128 include: Violation of the law on customs procedures; violating the provisions of the law on customs inspection, supervision and control; administrative violations on tax administration for import and export goods; violating other law provisions on import and export goods. For violations of the law on management of imported and exported goods, in transit, means of transport, and in transit occurring in the customs domain, the provisions on sanctioning of administrative violations in the field shall apply. customs area.

In addition, Decree 128 also stipulates that administrative violations related to customs that are not specified in this Decree but are regulated in other legal documents shall be administratively sanctioned. according to the regulations in those documents.

According to Decree 128, the main forms of sanctions are warning and fines. Depending on the nature and seriousness of their violations, organizations and individuals committing acts of administrative violations may be subject to one or more additional sanctions: confiscation of material evidences of administrative violations, forcible taking out of the territory of the Socialist Republic of Vietnam or forced re-export within the time limit of execution of the sanctioning decision for the violation; forced to pay back an amount equal to the value of material evidence that was sold, dispersed or destroyed in contravention of the law ...

In addition to the main sanctioning form, additional sanction, depending on the nature and severity of the violation, individuals and organizations committing administrative violations in the customs domain may be subject to one or more remedial measures. the consequences are specified in the Customs Law, the Law on Handling of Administrative Violations.

In particular, the fine level is specified in Decree 128, depending on the severity of the violation or the act of violation, the competent agency can issue a decision to impose a fine of at least VND 500,000 and up to VND 100 million or 20 % calculated on the understated tax amount or the increased tax amount in case of tax exemption, reduction, refund or exemption.

Decree 128 includes 3 Chapters 37 Articles, of which Chapter 1 includes 6 articles; Chapter 2 stipulates the acts of violation, forms of sanction and remedial measures, competence to sanction, sanctioning procedures including 27 articles; Chapter 3 implementing provisions include 3 articles.

Decree 128 officially takes effect from December 10, 2020.

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