Customs guides penalties for administrative violations caused by Covid-19 pandemic

VCN - The General Department of Vietnam Customs (GDVC) has just sent an official dispatch to local customs departments; the Anti-Smuggling and Investigation Department and the Post-Clearance Audit Department on penalties for administrative violations caused by the Covid-19 pandemic.
Gas trading still “disorderly” while legal framework is still loose Gas trading still “disorderly” while legal framework is still loose
Those are not sanctioned for administrative violations due to Covid-19 pandemic Those are not sanctioned for administrative violations due to Covid-19 pandemic
Is a delay in implementing customs procedures due to the Covid-19 pandemic cause for administrative violations? Is a delay in implementing customs procedures due to the Covid-19 pandemic cause for administrative violations?
VCN - The General Department of Vietnam Customs (GDVC) has just sent an official dispatch to local customs departments; the Anti-Smuggling and Investigation Department and the Post-Clearance Audit Department on penalties for administrative violations caused by the Covid-19 pandemic.
A Customs officer of Nam Can Customs Branch checks transport to ensure pandemic prevention and control. Photo: Manh Duong

To handle violations related to goods that are beyond the deadline for storing in a bonded warehouse but cannot be exported or imported into the country due to the Covid-19 pandemic, and cannot go through import procedures on time due to the pandemic, the National Assembly Standing Committee issued Resolution 10/2021/UBTVQH15 on December 8, 2021, on extending the storage time of goods at duty-free shops and warehouses of enterprises selling duty-free goods and goods in bonded warehouses to meet the requirements of Covid-19 pandemic prevention and control.

Accordingly, goods are kept until no more than 12 months after the date of announcement of the end of the pandemic, said the GDVC.

On October 11, 2021, the Government issued Resolution 128/NQ-CP on temporary regulations on flexible adaptation, effective control of the Covid-19 pandemic. Accordingly, the Ministry of Justice is assigned to “preside over and coordinate with relevant agencies to propose penalties for administrative violations due to circumstances and the impact of the Covid-19 pandemic".

On December 23, 2021, the Government issued Decree 118/2021/ND-CP detailing a number of articles and measures to implement the Law on Handling of Administrative Violations.

Accordingly, Clause 3, Article 8 of Decree 118/2021/ND-CP stipulates for administrative violations caused by objective reasons due to the pandemic or implementing pandemic prevention and control measures, the competent authority must verify and collect relevant information, data, papers, or documents to clarify the details of the specific case to determine whether or not to sanction administrative violations.

If it is determined that the pandemic is the direct reason of administrative violations; or administrative violations cannot be foreseen due to the pandemic and cannot be recovered despite all necessary measures, the competent authority shall base on Clause 4, Article 11 of the Law on Handling of Administrative Violations on not sanctioning administrative violations.

Regulations on customs-related administrative penalties specified Regulations on customs-related administrative penalties specified

Therefore, the GDVC recommends that the units base on Resolution 10/2021/UBTVQH15, and Clause 3, Article 8 of Decree 118/2021/ND-CP of the Government and specific cases to determine whether to or not to sanction administrative violations committed directly from objective conditions and circumstances due to the pandemic or implementing pandemic prevention measures.

By Nu Bui/ Huyen Trang

Related News

Hai Phong Customs sets out 15 tasks to achieve the revenue target of VND 72,000 billion

Hai Phong Customs sets out 15 tasks to achieve the revenue target of VND 72,000 billion

VCN – Hai Phong Customs Department has issued Directive No. 624/CT-HQHP dated January 21, 2025 on drastically implementing solutions to facilitate trade, improve the effectiveness of state management, and strive to achieve the revenue target of 2025.
GDVC sets goal of widely disseminating Customs policies

GDVC sets goal of widely disseminating Customs policies

VCN – The General Department of Vietnam Customs (GDVC) has issued a plan to disseminate and educate the law; and support and provide information in 2025.
Hai Phong Customs strives to perform tasks from the beginning of the year

Hai Phong Customs strives to perform tasks from the beginning of the year

VCN – Hai Phong Customs Department has actively and effectively implemented solutions to accomplish tasks and achieve targets.
An Giang Customs strictly controls goods moving across the border

An Giang Customs strictly controls goods moving across the border

VCN- An Giang Customs Department implements imports and exports smoothly, strictly controls smuggling and illegal transportation of goods across the border, and arrests cases.

Latest News

Flexible tax policy to propel Việt Nam’s economic growth in 2025

Flexible tax policy to propel Việt Nam’s economic growth in 2025

The Vietnamese government has extended and enhanced tax relief for 2025, offering reductions and deferrals to boost economic growth.
Brandnew e-commerce law to address policy gaps

Brandnew e-commerce law to address policy gaps

The proposed law seeks to address gaps in existing regulations and keep pace with technological advancements and evolving business models.
From January 1, 2025: 13 product codes increase export tax to 20%

From January 1, 2025: 13 product codes increase export tax to 20%

VCN - According to the Export Tariff (XK) issued with Decree 26/2023/ND-CP, from January 1, 2025, there will be 13 commodity codes with an export tax rate of 20%.
Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

VCN – According to the Export Tariff issued with Decree 26/2023/ND-CP, the tax rates of 13 commodity codes will increase to 20% from January 1, 2025.

More News

Proposal to reduce 30% of land rent in 2024

Proposal to reduce 30% of land rent in 2024

VCN - The Ministry of Finance has finalized a draft Government Decree outlining the reduction of land rent for 2024. The draft is currently under review by the Ministry of Justice before being submitted to the Government for approval.
Resolve problems related to tax procedures and policies for businesses

Resolve problems related to tax procedures and policies for businesses

VCN - Immediately after the end of the Dialogue Conference between the Ministry of Finance and enterprises on tax and customs policies and administrative procedures in 2024, the General Department of Customs proactively removed obstacles related to tax procedures and policies for the business community.
New regulations on procurement, exploitation, and leasing of public assets

New regulations on procurement, exploitation, and leasing of public assets

VCN - Decree No. 114/2024/ND-CP, which amends and supplements certain articles of Decree No. 151/2017/ND-CP detailing the implementation of the Law on Management and Use of Public Assets, introduces significant changes. These include updates on authority, methods of asset exploitation in agencies and units, plans for leasing, joint ventures, and partnerships in public service units, as well as centralized procurement procedures.
Actively listening to the voice of the business community

Actively listening to the voice of the business community

VCN - Recognizing the Customs-business relationship as a long-term partnership, the Customs authority has organized hundreds of dialogues with businesses since the beginning of the year. These efforts aim to promptly address challenges, resolve obstacles, and facilitate import-export activities. Such meetings offer an opportunity for the Customs authority and the business community to exchange, share insights, and find solutions to enhance operational quality and efficiency.
Step up negotiations on customs commitments within the FTA framework

Step up negotiations on customs commitments within the FTA framework

VCN - Promoting negotiations on customs commitments within the framework of free trade agreements (FTAs) plays an important role in facilitating import and export activities. These commitments not only help optimize the customs clearance process but also minimize costs and risks for businesses, opening up great opportunities for Vietnamese goods to access deeper into the international market.
Proposal to amend regulations on goods circulation

Proposal to amend regulations on goods circulation

VCN - To perfect the policy on customs procedures, inspection and supervision, enterprises and associations have contributed many ideas from practical activities. Thereby, the Drafting Committee (General Department of Customs) has more perspectives to build policies to meet the goal of facilitating trade and ensuring state management of customs.
Review of VAT exemptions for imported machinery and equipment

Review of VAT exemptions for imported machinery and equipment

VCN - The General Department of Vietnam Customs has directed provincial and municipal customs departments to review, inspect, and address issues related to the implementation of VAT exemption policies for specialized machinery and equipment used in agricultural production.
Customs tightens oversight on e-commerce imports

Customs tightens oversight on e-commerce imports

VCN - The General Department of Vietnam Customs has issued new directives to enhance the management of imported goods transacted through e-commerce platforms, addressing ambiguities and ensuring consistent enforcement across provincial and municipal customs departments.
Bringing practical experience into customs management policy

Bringing practical experience into customs management policy

VCN - At the workshop to collect opinions from Southern Customs units on the draft Decree amending and supplementing Decree 08/2015/ND-CP dated January 21, 2015 of the Government; the draft Circular amending and supplementing Circular 38/2015/TT-BTC dated March 25, 2015 and Circular 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance, organized by the General Department of Customs last weekend, many Southern Customs units contributed specific contents from practical operations in the locality.
Read More

Your care

Latest Most read
Flexible tax policy to propel Việt Nam’s economic growth in 2025

Flexible tax policy to propel Việt Nam’s economic growth in 2025

The Vietnamese government has extended and enhanced tax relief for 2025, offering reductions and deferrals to boost economic growth.
Brandnew e-commerce law to address policy gaps

Brandnew e-commerce law to address policy gaps

The proposed law seeks to address gaps in existing regulations and keep pace with technological advancements and evolving business models.
From January 1, 2025: 13 product codes increase export tax to 20%

From January 1, 2025: 13 product codes increase export tax to 20%

VCN - According to the Export Tariff (XK) issued with Decree 26/2023/ND-CP, from January 1, 2025, there will be 13 commodity codes with an export tax rate of 20%.
Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

VCN - 13 commodity codes with export tax rates increased to 20% from January 2025 include:
Proposal to reduce 30% of land rent in 2024

Proposal to reduce 30% of land rent in 2024

The Ministry of Finance has finalized a draft Government Decree outlining the reduction of land rent for 2024. The draft is currently under review by the Ministry of Justice before being submitted to the Government for approval.
Mobile Version