Regulations on customs-related administrative penalties specified

VCN - The General Department of Customs has completed the draft circular replacing Circular No. 155/2016 / TT-BTC detailing the implementation of Decree 127/2013 / ND-CP on penalties for administrative violations and enforcement of administrative decisions pertaining to customs control, which specifies many cases in which administrative penalties are not imposed and measures to prevent violations.

regulations on customs related administrative penalties specified Comment on draft circular on sanctioning administrative violations in field of customs
regulations on customs related administrative penalties specified Whether is fined for administrative violations due to effect by Covid-19 or not?
regulations on customs related administrative penalties specified Inadequacies in sanctioning violations on trading, importing and exporting civil cryptography products

regulations on customs related administrative penalties specified
Lang Son Customs officers inspect infringing goods Photo: H. Nu

The draft Circular has removed the contents of Circular 155/2016 / TT-BTC which were prescribed in other legal documents, such as: application of legislative documents and penalty imposition rules, guidance on identification of first-time violations, a number of cases in which administrative penalties are not imposed, valuation of material evidences and handling of goods temporarily seized but not confiscated.

According to the Drafting Board, the draft Circular specifies cases in which administrative penalties are not imposed. Specifically, the notification of mistakesspecified in Clause 2, Article 6 of the Decree must be made in writing by the consignee, the carrier, or the legal representative of the consignor and consignee, which clearly states reasons for sending the manager of the customs branch where goods are stored together with documents related to the mistake when the customs declaration has not yet been registered.

The drafting Board has separated section 2 of chapter 1 of Circular 155/2016 / TT-BTC stipulating the application of penalties and fines into chapter 2 of the new draft circular stipulating the application of penalties and fines, which regulates internal contents of act of incorrect declarations of quantity in Articles 8, 9, 11 and 14 of the Decreein the direction of making false declarations of the number of packages, cartons, boxes, weight or unit of goods based on commercial invoice, packing list and bill of lading; stipulates the application of penalties for act of incorrect declaration of name and quantity of imported and exported goods specified in Articles 8, 9 and 14 of the Decree in the direction of only sanctioning acts of incorrect declarations when customs declarants have documents for additional declarations according to regulations.

In case of incorrect declaration of goods names and quantities but without vouchers for additional declaration according to regulations, sanctions shall be imposed under Clause 7, Article 11 of the Decree.

At the same time, there is a regulation of the application of Clause 5, Article 8 of the Decree in the direction of: "Failure to export or sufficient export" applicable to cases which have gone through the customs procedures and passed through the supervision area but in fact, exports were not implemented or exports were implemented in lower quantity than declared, except for cases of cancellation of declarations as prescribed.

The draft circular also provides for the application of Point e, Clause 1, Article 9 of the Decree in the direction of not applying the acts specified at this point to sanction cases of unsold inventories without clear cause.

Regarding Articles 5, 8, 9 and 10 of the draft circular, the drafting board inherits the provisions of Circular 155/2016 / TT-BTC including instructions related to violations of time limits for completion of customs procedures and submission of tax documents; violations of tax declarations; violations of customs declarations of people on exit and entry for cash in foreign currencies, cash in Vietnamese currency, negotiable instruments, gold, precious metals and gemstones and violations of customs inspection, supervision and control.

Also, in this chapter, Article 10 deals with penalties for tax evasion prescribed in Article 14 of the Decree in the direction of: violations related to exported goods as products processed and produced for export and products exported abroad of processing enterprises.

In this case, goods have gone through the customs procedures and passed through the supervision area but the fact that the export was not conducted, the penalties shall be imposed under Point d, Clause 1, Article 14 of the Decree.

The determination of tax amount difference for violations prescribed in Article 9 and Article 14 is based on Articles 9 and 14.

The draft circular stipulates the implementation of measures to prevent administrative violations, ensure the penalties of administrative violations, the power to impose penalties and the procedures for imposing administrative penalties; and implementation of decision on administrative penalties.

Accordingly, to guide the determination of the power to impose penalties for violations of tax administration law; to impose penalties for administrative violations in which dossiers are related to many units (units storing goods different from units where customs procedures are carried out; goods subject to independent transport in excess of the prescribed time limit); cases of violations beyond the competence of the director of the provincial/municipal Customs Department, the director of the Anti-Smuggling Investigation Department, the director of the Post-Clearance Inspection Department; assigning the right to sanction; guide the transfer of dossiers, extend the time limit for issuing sanctioning decisions for cases beyond the sanctioning competence of the directors of the provincial or municipal Customs Departments, the director of the Anti-Smuggling Investigation Department and the director of the Post-Customs Clearance Department.

This draft circular does not specify the enforcement of administrative decisions in the field of customs.

regulations on customs related administrative penalties specified Dong Nai Customs levies administrative violations of more than VND 6 billion

VCN – According to a report of Dong Nai Customs Department, from the beginning of the year ...

After the draft circular is issued and takes effect, Circular 155/2016 / TT-BTC will be abolished. Accordingly, penalties for customs violations that occurred before the effective date of this Circular shall be governed by laws at the time of violations. For acts of violations occurring before the effective date of the circular but later discovered or considered and settled, the provisions of the new circulars shall be applied for consideration and settlement if the provisions of the new Circular are in favor of individuals and organizations committing administrative violations.

By Dao Le/ Huyen Trang

Related News

Kien Giang Customs’ revenue reaches over 190% of target

Kien Giang Customs’ revenue reaches over 190% of target

VCN – As of October 15, Kien Giang Customs Department collected VND 116.34 billion, reaching 193.89% of the target, the department reports.
Revise regulations on implementing administrative procedures under the National Single Window

Revise regulations on implementing administrative procedures under the National Single Window

VCN - On October 29, 2024, Deputy Director General of the General Department of Vietnam Customs Au Anh Tuan chaired a meeting to discuss, exchange and develop a plan to amend Decree 85/2019/ND-CP regulating the implementation of administrative procedures under the National Single Window, ASEAN Single Window and specialized inspection of imports and exports.
Digital transformation in Customs sector is a revolution

Digital transformation in Customs sector is a revolution

VCN - This content was emphasized by Deputy Director General Tran Duc Hung at the Workshop introducing the requirements of technical process serving the construction of the Information Technology (IT) System to implement Digital Customs organized by the General Department of Customs on October 24, 2024.

Latest News

"One law amending four laws" on investment to decentralize and ease business challenges

"One law amending four laws" on investment to decentralize and ease business challenges

VCN - According to the Government, the draft Law amending and supplementing certain provisions of the Planning Law, Investment Law, Law on Investment under Public-Private Partnerships (PPP), and Bidding Law (referred to as "One law amending four laws") focuses on amending conflicting regulations that are causing obstacles, to facilitate investment, production, and business activities.
One law amending seven financial laws: New driving force for economic growth

One law amending seven financial laws: New driving force for economic growth

VCN - Draft 1 of the Law amending 7 laws in the financial sector has been officially submitted and discussed at the 8th session of the 15th National Assembly. According to the Law-making program, the Law will be developed and promulgated following a simplified procedure and will be approved at this session. The simultaneous amendment of many provisions in the laws in the financial sector and their early approval demonstrate the determination and great efforts of the National Assembly, the Government, and the Ministry of Finance in creating a system of open and appropriate policies, promoting investment resources in the economy, thereby promoting economic growth in the new period.
Ensure harmony of interests of “3 parties” when applying 5% VAT on fertilizers

Ensure harmony of interests of “3 parties” when applying 5% VAT on fertilizers

VCN - In the short term, applying 5% VAT on fertilizers may increase selling prices, but in the long term, farmers will benefit from this policy. When the fertilizer manufacture is deducted input tax, it will help reduce investment cost and production cost.
Tax, fee, and land rent exemption, reduction, and deferral policies: a driving force for business recovery and growth

Tax, fee, and land rent exemption, reduction, and deferral policies: a driving force for business recovery and growth

Recently, the implementation of a series of policies on tax, fee, and land rent exemption, reduction, and deferral has provided timely support for businesses to recover and develop, thereby making positive contributions to economic growth.

More News

Revamping commodity management and trade protection

Revamping commodity management and trade protection

VCN - Completing commodity management policies combined with applying trade defense measures plays an important role in protecting the interests of businesses and the Vietnamese economy. Close coordination between management agencies not only helps prevent trade fraud but also creates favorable conditions for exporting businesses, minimizing risks from anti-dumping lawsuits.
Tax support policy is a "lift" for business bounceback

Tax support policy is a "lift" for business bounceback

VCN- Sharing with Customs Magazine, economic expert, Associate Professor, Dr. Dinh Trong Thinh highly appreciated the effectiveness of tax and fee reduction measures implemented by the Government and the Ministry of Finance. These policies not only enable businesses to reduce input costs and increase profits, but also promote consumption and production of businesses.
VAT policy for on-the-spot imports

VAT policy for on-the-spot imports

VCN- The General Department of Vietnam Customs has instructed Dong Nai Food Industry Corporation on VAT policy for imported tobacco leaves separated from stems.
Applying tax on animal feed ingredient faces problems due to specialized regulations

Applying tax on animal feed ingredient faces problems due to specialized regulations

VCN - The unified application of regulations of specialized legal documents related to value-added tax (VAT) policies on imported raw materials for animal feed has caused many problems. Notably, the accurate identification for imported raw materials for animal feed not only causes difficulties for the enterprise but also for the enforcement authority.
Ministry of Finance proposes to choose the option of reducing land rent by 30% in 2024

Ministry of Finance proposes to choose the option of reducing land rent by 30% in 2024

VCN - The Ministry of Finance has just completed the draft Decree of the Government regulating the reduction of land rent in 2024. Accordingly, in the latest Draft, the Ministry of Finance directly proposed to choose the reduction level according to option 2 of 30%.
Ensuring reasonableness upon enforcement of regulations in "1 law amending 7 laws"

Ensuring reasonableness upon enforcement of regulations in "1 law amending 7 laws"

VCN - According to the representative of the Vietnam Chamber of Commerce and Industry (VCCI), the Ministry of Finance and the National Assembly Committees are urgently collecting opinions to complete the draft Law amending seven Laws, to ensure that the issued regulations are reasonable and remove difficulties for businesses.
Ensuring global trade security requires cooperation, exchange and processing of information before the goods arrive

Ensuring global trade security requires cooperation, exchange and processing of information before the goods arrive

VCN - As import and export activities increase, security risks also increase. Therefore, to meet the requirements of both strict security control and shortening clearance time, facilitating trade, one of the effective solutions is to cooperate, exchange and process information before the goods arrive.
New regulations on foreign indirect investment in Vietnam drafted

New regulations on foreign indirect investment in Vietnam drafted

The State Bank of Vietnam (SBV) is drafting a circular to better manage foreign investment protocols and hopefully make them speedier.
Considering amending regulations on suspension from exit due to tax arrears

Considering amending regulations on suspension from exit due to tax arrears

VCN - To facilitate the implementation of suspension from exit, the General Department of Taxation directs specialized units to study and amend and supplement current regulations to ensure both improving the efficiency of tax debt collection and creating conditions for enterprises and taxpayers to develop stable production and business as well as facilitate travel and trade activities.
Read More

Your care

Latest Most read
"One law amending four laws" on investment to decentralize and ease business challenges

"One law amending four laws" on investment to decentralize and ease business challenges

VCN - According to the Government, the draft Law amending and supplementing certain provisions of the Planning Law, Investment Law, Law on Investment under Public-Private Partnerships (PPP), and Bidding Law (referred to as "One law amending four laws") fo
One law amending seven financial laws: New driving force for economic growth

One law amending seven financial laws: New driving force for economic growth

VCN - Draft 1 of the Law amending 7 laws in the financial sector has been officially submitted and discussed at the 8th session of the 15th National Assembly. According to the Law-making program, the Law will be developed and promulgated following a simpl
Ensure harmony of interests of “3 parties” when applying 5% VAT on fertilizers

Ensure harmony of interests of “3 parties” when applying 5% VAT on fertilizers

VCN - The representative of the Vietnam Fertilizer Association cites data from the Ministry of Finance, as saying that about VND10,000 billion of VAT has not been deducted from business expenses from 2015 to present.
Tax, fee, and land rent exemption, reduction, and deferral policies: a driving force for business recovery and growth

Tax, fee, and land rent exemption, reduction, and deferral policies: a driving force for business recovery and growth

Recently, the implementation of a series of policies on tax, fee, and land rent exemption, reduction, and deferral has provided timely support for businesses to recover and develop, thereby making positive contributions to economic growth.
Revamping commodity management and trade protection

Revamping commodity management and trade protection

Completing commodity management policies combined with applying trade defense measures plays an important role in protecting the interests of businesses and the Vietnamese economy.
Mobile Version