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Handling administrative fines if failing to declare and pay VAT at the time of on-spot import

Handling administrative fines if failing to declare and pay VAT at the time of on-spot import

19:52 | 28/05/2022 Regulations

According to current regulations, on-spot importers who fail to declare and pay value-added tax at the time of carrying out the on-spot import of goods for export production will be administratively sanctioned.
Can fines and late payment interest be exempted in case of force majeure?

Can fines and late payment interest be exempted in case of force majeure?

13:48 | 26/07/2021 Regulations

Bautex Vina Co., Ltd. proposed to Customs to consider exempting administrative fines and late payment interest in force majeure cases caused by the pandemic.
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