New regulations on penalties of administrative violations in the field of Customs

The officers of Huu Nghi Customs Branch (Lang Son) guide procedures for enterprises Photo: Hong Nu

According to the General Department of Customs, Circular No.190/2013/TT-BTC was built on the basis of the provisions of Decree No.127/2013/ND-CP. During 2 years of implementation, the Circular has contributed to enhance the efficiency of Customs operations and precaution, prevention and timely handling of any Customs offence and improve compliance with the law of Customs declarants; and create unity in the implementation of Decree No.127/2013/ND-CP. However, after over 2 years of implementation, Circular No.190/2013/TT-BTC has not been appropriate because on the basis of the new regulations of the amended and supplemented Decree No.127/2013/ND-CP there needs to issue a Circular which regulates the detailed implementation of this Circular. The replacement of the Circular will facilitate the application of legal documents compared to the issuance of the Circular which is amended and supplements Circular No.190/2013/TT-BTC.

Besides, the Ministry of Finance and the General Department of Customs can solve the difficulties that rise in the implementation of Circular 190/2013/TT-BTC by issuing the dispatch guiding the handling of administrative violations needed to be defined in the Circular to ensure the legal basis.

Circular No.155/TT-BTC was built on the basis of inheriting the layout of Circular No.190/2013/TT-BTC which was stably implemented in recent years. Accordingly, the Circular had 3 chapters, including 4 articles, as follow: Chapter I-Handling of administrative violations on Customs, including 4 sections, 25 articles (from Article 1 to Article 25); Chapter II- The enforcement of administrative decisions in the field of Customs, including 2 sections, 15 articles (from Article 26 to Article 40); Chapter III- Implementation , including 03 articles (from Article 41 to Article 43): regulates on the responsibility to organize the implementation of the Circular, the validity of the Circular and the abolition of the expired documents. Besides, 3 chapters as mentioned above, Circular 155/2016/TT-BTC had an additional appendix on the list of the form of the records and the decisions on the penalties of administrative violations and enforcement of administrative decisions in the field of Customs.

Accordingly, Circular 155/2016/TT-BTC guides on the application of the penalties and the level of penalties on the case where the number of exports on declaration is more than compared to the actual goods on the category, quantity, amount of the exported goods of the export processing enterprises, processing enterprises, manufacturing goods for export and re-export, if the tax deviates by less than 100 million vnd there will be penalties under the provisions of point a, Clause 2, Article 8 of the Decree. If the tax deviates by 100 million vnd or more, but are not liable to criminal prosecutions, will be fined under the provisions of point đ, clause 1, Article 13 of Decree, etc.

Hanoi completely revised 475 administrative procedures

Circular 155/2016/TT-BTC also detailed guidance on the violations on Customs declaration of entry and exit passengers with foreign currency in cash, Vietnam dong in cash, negotiable instruments of gold, precious metals as regulated in Article 9 of the Decree; guides the penalties of tax evasion, tax fraud regulated in Article 13 of the Decree, etc.

Circular 155/2016/TT-BTC will take effect from December 1, 2016 and abolish Circular 190/2013/TT-BTC dated December 12, 2013 of the Minister of Finance guiding the implementation of the Government’s Decree 127/2013/ND-CP dated October 10, 2013 which prescribes the penalties of administrative violations and enforcement of administrative decisions in the field of Customs.