Customs instructs on sanctioning of administrative violations due to impact of Covid-19 pandemic

VCN – The General Department of Vietnam Customs has issued an official dispatch instructing municipal and provincial customs departments, the Anti-smuggling and Investigation Department and the Post Clearance Audit Department on sanctions of administrative violations due to the effects of the Covid-19 pandemic.
Ho Chi Minh City's economic motivation from import and export activities Ho Chi Minh City's economic motivation from import and export activities
Controlling smuggling cases across border gates during the Lunar New Year Controlling smuggling cases across border gates during the Lunar New Year
Ha Tinh Customs ensures smooth customs clearance at the end of the year Ha Tinh Customs ensures smooth customs clearance at the end of the year
Customs instructs on sanctioning of administrative violations due to impact of Covid-19 pandemic
Officers of Nam Can Customs Branch inspect vehicles and imports and exports for disease prevention and control. Photo: Manh Duong.

Following the implementation of Official dispatch 4428/TCHQ-PC dated September 15, 2021 on not sanctioning administrative violations due to the pandemic, to handle violations related to goods that have exceeded the deadline for storage in bonded warehouses but cannot be exported or imported, or individuals cannot carry out customs procedures due to the pandemic.

The GDVC said the National Assembly Standing Committee issued Resolution 10/2021/UBTVQH15 extending the deadline for storage of goods at duty-free shops, warehouses of duty-free goods operators, goods deposited in bonded warehouses to meet the requirements of Covid-19 prevention and control. Accordingly, the goods are allowed to be stored no more than 12 months after the end of the pandemic is announced.

On October 11, 2021, the Government issued Resolution 128/NQ-CP issuing regulations on flexible and safe adaptation, and effective control of the Covid-19 pandemic. Point 18b, Section VI of the Resolution assigns the Ministry of Justice to "preside over and coordinate with relevant agencies in proposing the application of regulations on penalties for administrative violations due to objective circumstances and the impact of the Covid-19 pandemic".

On December 23, the Government issued Decree 118/2021/ND-CP stipulating a number of articles and measures to implement the Law on Handling of Administrative Violations. Clause 3, Article 8 of Decree 118/2021/ND-CP stipulates, for administrative violations committed due to objective conditions and circumstances due to the pandemic or stem from the implementation of disease prevention and control measures, the competent authority must identify, collect information, data and documents related to administrative violations to clarify and determine whether or not to impose sanctions.

If it is determined that administrative violations stem from the pandemic; and the offenders cannot foresee the pandemic and cannot remedy the commission of a violation, the violations will not be sanctioned as per regulations of Clause 4, Article 11 of the Law on Handling of Administrative Violations.

Therefore, the GDVC requests units to comply with Resolution 10/2021/UBTVQH15, regulations in Clause 3, Article 8 of Decree 118/2021/ND-CP of the Government and specific cases to consider and determine whether to sanction or not for offences committed directly from objective conditions and circumstances due to the pandemic or implementation of measures for disease prevention and control.

By Nu Bui/Ngoc Loan

Related News

Counterfeit goods in small e-commerce parcels challenge enforcement agencies

Counterfeit goods in small e-commerce parcels challenge enforcement agencies

VCN - The rapid growth of e-commerce has introduced significant challenges for authorities dealing with counterfeit goods. Counterfeit products, often concealed in small parcels sent through e-commerce channels, have become a prominent issue for enforcement agencies.
Search for owners of 59 containers of backlogged machinery and equipment at port

Search for owners of 59 containers of backlogged machinery and equipment at port

VCN - 59 containers of imported goods through Phuoc Long ICD port have not been carried out customs procedures for many months, the Customs has counted and searched for the owners of these shipments.
Budget revenue is about to be completed for the whole year estimate

Budget revenue is about to be completed for the whole year estimate

VCN - After 10 months of 2024, the budget collection progress has almost completed the assigned estimate for the whole year. From now until the end of the year, the entire Finance sector is striving to achieve the revenue exceeding the set target.
GDVC gets feedback from Vietnam Logistics Business Association

GDVC gets feedback from Vietnam Logistics Business Association

VCN - On the afternoon of November 8, 2024, Deputy Director General of the General Department of Vietnam Customs Au Anh Tuan worked and got feedback from representatives of the Vietnam Logistics Business Association related to legal policies and orientations for the development of the customs broker system.

Latest News

Many shortcomings in process and manual book on handling administrative violations

Many shortcomings in process and manual book on handling administrative violations

VCN - Legal policies on handling administrative violations have effectively supported the technical work of the Customs sector. However, some legal bases and regulations have been amended, replaced, and supplemented, which have limited the efficiency of handling administrative violations of the customs sector.
Implementing the SAFE Framework in Vietnam: Lessons from practice

Implementing the SAFE Framework in Vietnam: Lessons from practice

VCN - The Framework of Standards to Secure and Facilitate Global Trade (SAFE Framework) is a strategic international instrument introduced by the World Customs Organization (WCO) to enhance security and trade facilitation in global supply chains. It contributes significantly to the economic development of the 21st century.
Implementing the SAFE Framework in Vietnam: Solutions and Recommendations

Implementing the SAFE Framework in Vietnam: Solutions and Recommendations

VCN - Recognizing the significance, impact, and benefits of the SAFE Framework in customs modernization and reform, Vietnam Customs is advancing the implementation of SAFE. This involves both capacity building and phased deployment aligned with Vietnam Customs’ development strategy and practical needs.
Abolishing regulations on tax exemption for small-value imported goods must comply with international practices

Abolishing regulations on tax exemption for small-value imported goods must comply with international practices

VCN - The Ministry of Finance said that the abolition of regulations on tax exemption for imported goods valued at less than VND1 million must comply with international practices in the context of the growing trend of cross-border e-commerce activities.

More News

Policy adaptation and acceleration of digital transformation in tax and customs management

Policy adaptation and acceleration of digital transformation in tax and customs management

VCN - In order to contribute to economic growth, tax, customs and logistics management policies need to ensure high adaptability, stability and predictability so that they require little amendment or supplementation.
Implement regulations on special preferential import tariffs under VIFTA

Implement regulations on special preferential import tariffs under VIFTA

VCN - The General Department of Vietnam Customs (GDVC) requests provincial and municipal customs departments to implement Vietnam's special preferential import tariffs under the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the State of Israel for the period 2024-2027 (referred to as the VIFTA) from October 15, 2024.
Perfecting tax policy for goods traded via e-commerce

Perfecting tax policy for goods traded via e-commerce

VCN - In order to ensure the goal of developing e-commerce activities without causing loss of state budget revenue, the Customs authority is actively coordinating with policy advisory units of the Ministry of Finance to research and review regulations on tax exemption for import and export goods transacted via e-commerce.
Are belongings of foreigners on business trip to Vietnam exempt from tax?

Are belongings of foreigners on business trip to Vietnam exempt from tax?

VCN - That is the question of Nhat Viet Relocation Company Limited, which has just been answered by the Customs Department and given specific instructions on providing a confirmation of residence of foreigners on business trip to Vietnam to follow tax exemption procedures for movable assets.
Amending regulations on enforcement measures in tax administration

Amending regulations on enforcement measures in tax administration

VCN - In draft of 1 law amending 7 laws in the financial sector, the Ministry of Finance proposed to amend the regulations on enforcement measures in tax administration in the Law on Tax Administration.
Customs procedures for import and export goods during system disruptions

Customs procedures for import and export goods during system disruptions

VCN - When the electronic customs data processing system experiences a disruption, customs procedures for export and import goods, goods under customs supervision, and goods sent via express delivery will follow a separate set of procedures.
Procedures for customs processes when the VNACCS/VCIS system experiences disruptions

Procedures for customs processes when the VNACCS/VCIS system experiences disruptions

VCN - The General Department of Vietnam Customs has issued Decision No. 2537/QD-TCHQ, establishing procedures for customs processes for import, export, and goods under customs supervision when the VNACCS/VCIS system encounters disruptions.
Proposal extending 50% green tax cut for fuel products in 2025

Proposal extending 50% green tax cut for fuel products in 2025

VCN - The Ministry of Finance has just proposed extending 50% green tax cut in 2025 for gasoline (except ethanol), oil, and grease; reducing about 70% on jet fuel and 40% on kerosene. According to calculations, the total state budget will decrease by about VND44,224 billion under this policy.
Which authorities have the right to request taxpayer information?

Which authorities have the right to request taxpayer information?

VCN - The General Department of Vietnam Customs has recently issued a response to the Asset Valuation Council for Criminal Proceedings of An Giang Province concerning the provision of information on imported goods prices for asset valuation purposes.
Read More

Your care

Latest Most read
Many shortcomings in process and manual book on handling administrative violations

Many shortcomings in process and manual book on handling administrative violations

VCN - Legal policies on handling administrative violations have effectively supported the technical work of the Customs sector. However, some legal bases and regulations have been amended, replaced, and supplemented, which have limited the efficiency of h
Implementing the SAFE Framework in Vietnam: Lessons from practice

Implementing the SAFE Framework in Vietnam: Lessons from practice

The SAFE Framework is a strategic international instrument introduced by the World Customs Organization (WCO) to enhance security and trade facilitation in global supply chains
Implementing the SAFE Framework in Vietnam: Solutions and Recommendations

Implementing the SAFE Framework in Vietnam: Solutions and Recommendations

Recognizing the significance, impact, and benefits of the SAFE Framework in customs modernization and reform, Vietnam Customs is advancing the implementation of SAFE.
Abolishing regulations on tax exemption for small-value imported goods must comply with international practices

Abolishing regulations on tax exemption for small-value imported goods must comply with international practices

VCN - The Ministry of Finance said that the abolition of regulations on tax exemption for imported goods valued at less than VND1 million must comply with international practices in the context of the growing trend of cross-border e-commerce activities.
Policy adaptation and acceleration of digital transformation in tax and customs management

Policy adaptation and acceleration of digital transformation in tax and customs management

VCN - In order to contribute to economic growth, tax, customs and logistics management policies need to ensure high adaptability, stability and predictability so that they require little amendment or supplementation.
Mobile Version