The cases to be handled violation when declaring customs valuation
![]() |
Professional activities at Lao Cai international border gate Customs Branch. Photo: T.Trang |
Accordingly, the cases of declared value rejection in clearance or after consultancy will be handled administrative violations in accordance with regulation as following:
Do not declaration or wrong declaration about the name of goods.
Declarants fail to declare or declare incorrectly or fail to meet the criteria related to customs valuation on customs declarations or value declarations (if any).
The content about valuation, delivery conditions on the commercial invoice does not match the corresponding contents (if any) on the bill of lading or other transport documents that have an equivalent value in accordance with regulation.
Declarants apply incorrectly order, conditions and contents of customs valuation methods.
Declarants rely on unlawful documents as a foundation to declare tax, calculate and declare payable tax amounts; Do not declare or declaring incompletely or incorrect tax basis for tax calculation.
Additionally, in the case that Customs authority has enough evidence about declaring value incorrectly compared to the actual transaction value.
As known that these regulations are applied by General Department of Customs based on the provisions of Clause 5, Article 1 of Decree No.45 / 2016 / ND-CP and Clause 1, Article 39 of the Law on Tax Administration, Clause 3, Article 25 of Circular No. 38. / 2015 / TT-BTC.
Related News

Many shortcomings in process and manual book on handling administrative violations
15:53 | 18/11/2024 Regulations

Unify the way of handling administrative violations for imported vehicles
16:31 | 21/08/2024 Regulations

Administrative violations at Dong Nai Customs decreased in both the number of cases and fines
10:32 | 13/04/2024 Customs

Two cars as means of administrative violations auctioned
09:54 | 13/05/2023 Customs
Latest News

Consulting on customs control for e-commerce imports and exports
14:50 | 14/02/2025 Regulations

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
More News

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

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
Your care

Consulting on customs control for e-commerce imports and exports
14:50 | 14/02/2025 Regulations

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