Draft decree on sanctioning administrative violations in the field of customs: Supplementing many groups of acts

	Draft Decree on sanctioning administrative violations on Customs
	Sanctions for administrative violations in the State Treasury field
	There will be five Decrees and eight Circulars for guiding Tax Management Law 2019

Customs officials of Ha Tinh guide enterprises to do customs procedures. Photo: H.Nu.

The representative of the drafting board said this draft inherited basically the regulations on violations in the decree on sanctioning administrative violations in the field of customs; amended and supplemented a number of administrative violations on the basis of the new provisions of the Customs Law and the documents guiding the implementation thereof as a basis for preventing and handling violations of customs procedures. In addition, the drafting board also amended a number of violations and removed a number of behaviors that are no longer consistent with the provisions of the Customs Law and its implementing documents.

Accordingly, the group of violations of the time limit for carrying out customs procedures (as specified in Article 7 of the draft decree) is added with fiveacts of violation: Violating the regulations on handling time of processed products. after the processing contract has ended or expires; failing to provide additional notices or additional notices not according to the prescribed time limit for information when there is a change in the establishment of processing or manufacturing export goods; failing to notify or notify not according to the prescribed time limits for the actual norms of the volume of manufactured products; store transshipment goods on the territory of Vietnam past the prescribed time limit, and declare and carry out procedures not according to the prescribed time limit when transferring domestic consumption or changing the purpose of using goods which apply tax rates according to tariff quotas.

Amend the behavior of "Failure to notify within the prescribed time limit when hiring another organisationor individual to reprocess" (Point e, Clause 3, Article 6 of the decree) to "Notifying not according to the prescribed deadline when hiring an organisation and other individuals reprocess” (at Point e, Clause 3, Article 7 of the draft) to distinguish them from the act of "Taking raw materials, supplies, machinery and equipment to other establishments for reprocessing without notifying the Customs offices ” at Point c, Clause 2, Article 12 of the draft.

The draft of building a group of acts of violating the regulations on customs declaration in the direction of covering and defining clearly acts of violations in the declaration contents (registering customs declarations is different from the actual import and export - subject to be sanctioned according to the provisions of Articles 8, 9, 14 and 16 of the draft), failing to declare (completely failing to submit declarations or documents replacing customs declarations according to regulations on import and export goods, subject to be sanctioned like goods without legal documents in customs operation areas - Article 13 draft).

The drafting board said the provisions on false declaration (violation of the declared content) at the draft would ensure consistent implementation of legal provisions on commerce, customs and tax administration.

In addition, in this group of violations, the draft also amended and supplemented the violations of regulations on customs declaration without reducing the payable tax amount or increasing the exempted, reduced, refunded tax amount, no collection.

The drafting board also added fiveacts of violating the regulations on tax declaration (Article 9 of the draft) in the direction of making a final settlement report on the amount of imported raw materials, supplies and components not in line with the actual use for production,processed products and exported products beyond the prescribed time limit detected by taxpayers themselves; taxpayers shall detect and supplement additional tax declaration dossiers by themselves after the Customs offices reach the conclusion of post-clearance inspection or inspection; make a settlement report on the amount of imported raw materials, supplies and components not in line with the actual use to produce processed products and exported products (in case of be detected by the Customs office); declare imported goods in the form of processing, manufacturing and exporting but do not have machinery and equipment under their ownership or use right at production facilities which is suitable to imported raw materials, supplies and components for processing andmanufacturing export products.

The drafting board said this is an act transferred from Clause 4, Article 7 of the decree on sanctioning administrative violations in the field of customs, with amendments and supplements on the basis of Point a, Clause 2, Article 10, and Point a, Clause 2, Article 12 of Decree No. 134/2016/ND-CP detailing the implementation of the Law on Export Tax and Import Tax. Acts of failing to make additional declarations of customs values within the prescribed time limit for goods without official prices at the time of registration of customs declarations, goods with actual payment or goods subject to adjustment with the unidentified customs value at the time of registration of the customs declaration, after post-clearance inspection, inspection the Customs office detects a tax difference between the official price and the provisional price (Point). l Clause 2, Article 9 of the draft).

The draft also supplements the sanctioning regulations for cases where the value of material evidence is between 5 million VND and under 20 million VND to be consistent with the provisions of Clause 7, Article 5 of the Decree on sanctioning administrative violations in the field of customs.

In Article 11 of the draft, the drafting board supplemented the violations on customs examination and inspection: Making settlement reports not in line with accounting books, accounting documents and customs declarations. At the same time, it supplemented the case of "making a settlement report not in accordance with the accounting books, accounting documents and customs declarations that taxpayers themselves detect, amend and supplement the settlement report outside the prescribed time limit" but not belong to increasing the tax amount to be exempted, reduced, refunded or not collected as prescribed at Point c, Clause 1, Article 9 of the draft, the fine level is equal to half of the fine level for the same violation discovered by Customs.

Article 15 of the draft, the group of violations of the policy on management of import and export goods is amended, supplemented and abolished on the basis of the new provisions of the Law on Foreign Trade Management and documents detailing the implementation and relevant specialisedmanagement documents.

Accordingly, the Drafting board added fiveacts of violation: Transiting goods on the list of goods banned from trans-border trading, suspending border-gate trading; Import and export of goods on the list of import and export traders assigned that are not permitted to import and export; Import and export of goods subject to import and export quotas without quotas; Importing and transporting into Vietnam scrap goods that are not meeting environmental technical regulations and conditions (except acts of importing goods in violation of technical regulations on impurities prescribed in the decree on sanction administrative violations in the field of environmental protection); temporary import for re-export of goods on the list of conditional temporary import for re-export business but not eligible for temporary import for re-export business.

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The violations on management of bonded warehouses, tax suspension warehouses, and places of retail pick-up (Article 16 of the draft) weresupplemented by the drafting board "Not taking goods, raw materials and supplies out of bonded warehouses. tax suspension warehouses, and places of retail pick-up beyond the prescribed storage time limit"; supplemented the regulation "the fine level is equal to half of the fine level specified in Clause 3 of this Article for cases of customs declarants violate the provisions of Clause 3 of this Article but they detect and make an additional declaration beyond the time as prescribed".

Modify the behavior of "Permitting the removal of goods from port areas, warehouses or yards without documents of customs authorities" (Clause 3, Article 16a of the Decree) to "Permitting the removal of goods from port areas, warehouses and yards before receiving information on eligible goods through the customs controlled area or receiving information on temporary suspension of transport of goods through customs controlled areas”(Clause 3, Article 17 of the draft).