Draft Decree on sanctions on Customs: Revising fines for some groups of violations
![]() |
Operations in Nghe An Customs Department. Photo: Phuong Ha (HQNA) |
Specifically, for the group of violations of customs declarations prescribed in Article 8 of the draft, the Drafting Board has adjusted the fine level specified in this article in order to distinguish cases of false declarations discovered and corrected by customs declarants and cases of false declarations discovered by customs offices. Accordingly, for false declarations discovered and corrected by customs declarants (beyond the prescribed time limit), the fine level is half the fine level for false declarations discovered by customs offices (prescribed in Clause 6, Article 8).
For acts of violations of the regulations on tax declarations detected upon inspection of goods which have already been cleared, the draft decree introduces two fines.
Specifically, a fine of 20% is imposed if individuals and organizations who committed to the act of violations voluntarily remedy consequences by paying the full payable tax amount according to regulations before the time of making records of administrative violations (prescribed in Clause 3 of Article 9). A fine of 1 to 3 times the evaded tax amount if individuals or organizations who committed the act of violationsdo not voluntarily remedy consequences by paying full payable tax amounts according to regulations before the time of making records of administrative violations (in Point c, Clause 1, Article 14 of the draft).
The Drafting Board said that, for acts of violations of tax declaration detected by customs offices in the process of customs clearance, a fine of 20% without conditions on "individuals or organizations who committed the act of violations and voluntarily remedy consequences by paying the full payable tax amount as prescribed" because Article 142 of the Law on Tax Administration No. 38/2019 / QH14 does not stipulate and if enterprises do not pay full tax, their goods cannot go through customs clearance. This act will be transited to the act of tax evasion.
For acts of violations of policies on management of import and export goods, the Drafting Board built eight articles, specified in Articles 15 to 22 of the draft decree.Sanction forms and measures to remedy consequences for a number of violations are amended and supplemented.
![]() | Applying sanctions to handle violations in finalization of completed projects VCN - Despite instructing and urging at the same time, the settlement of completed projects is still delayed ... |
Accordingly, the Drafting Board revises fines for a number of violations (import and export of banned goods, temporary import and export goods subject to ban from temporary import and export business: increasing from VND80 million to VND100 million); stipulates the maximum fine in the customs field (VND200 million) for cases where infringing goods are ivory or rhino horn banned from import and export.
Related News

Quang Ninh Customs strives to collect over VND17,800 billion in revenue in 2025
16:45 | 19/01/2025 Customs

6 outstanding events of Vietnam Customs in 2024
07:55 | 15/01/2025 Customs

Da Nang Customs Department supports enterprises in developing Customs-Business partnership
13:07 | 09/01/2025 Customs

Lang Son Customs finds it difficult to collect and handle tax arrears
15:13 | 07/01/2025 Customs
Latest News

Flexible tax policy to propel Việt Nam’s economic growth in 2025
14:14 | 06/02/2025 Regulations

Brandnew e-commerce law to address policy gaps
18:44 | 29/01/2025 Regulations

From January 1, 2025: 13 product codes increase export tax to 20%
14:23 | 29/12/2024 Regulations

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025
13:46 | 28/12/2024 Regulations
More News

Proposal to reduce 30% of land rent in 2024
14:58 | 25/12/2024 Regulations

Resolve problems related to tax procedures and policies for businesses
13:54 | 22/12/2024 Regulations

New regulations on procurement, exploitation, and leasing of public assets
09:17 | 15/12/2024 Regulations

Actively listening to the voice of the business community
09:39 | 12/12/2024 Customs

Step up negotiations on customs commitments within the FTA framework
09:44 | 08/12/2024 Regulations

Proposal to amend regulations on goods circulation
13:45 | 06/12/2024 Regulations

Review of VAT exemptions for imported machinery and equipment
10:31 | 05/12/2024 Regulations

Customs tightens oversight on e-commerce imports
13:39 | 04/12/2024 Regulations

Bringing practical experience into customs management policy
13:48 | 03/12/2024 Regulations
Your care

Flexible tax policy to propel Việt Nam’s economic growth in 2025
14:14 | 06/02/2025 Regulations

Brandnew e-commerce law to address policy gaps
18:44 | 29/01/2025 Regulations

From January 1, 2025: 13 product codes increase export tax to 20%
14:23 | 29/12/2024 Regulations

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025
13:46 | 28/12/2024 Regulations

Proposal to reduce 30% of land rent in 2024
14:58 | 25/12/2024 Regulations