Violations on duty-free goods will be fined

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Illustrative photo. Photo: H. Nu.

According to the Long An Customs Department, in November 2016, Customs authorities issued a Decision to conduct post-clearance audits at the office of GreenFeed Vietnam Joint Stock Company. Through the audits, Customs officers detected that this company used some imported duty-free machines in the Project on production expansion to replace the old machines of the same type. Because these machines were imported to replace old machines, they should not be exempted from duty under current regulations. Therefore, the Long An Customs Department issued a tax assessment decision and collected a late payment of 3.7 billion vnd from the company. Accordingly, the company has already paid the full amount of tax assessment and late payment mentioned above.

However, the Long An Customs Department said that this was a case related to the implementation of investment projects on production of animal feed, so the Long An Customs Department encountered problems in applying provisions for handling the violation of the company.

Regarding this situation, the General Department of Vietnam Customs has requested the Long An Customs Department to apply Article 32 of the Law on Investment and Clause 8 of Article 12 of Decree No. 87/2010 / ND-CP to handle specific imported duty-free machines which violated regulations.

In the case where imported goods are in line with certificates of investment, but tey are not subject to imported duty-free cases, they will be handled under the provisions of Clause 2, Article 8 of Decree 127/2013/ND-CP (amended and supplemented at Decree 45/2016/ND-CP).

In the case where imported duty-free goods are inconsistent with certificates of investment, Customs officers will apply Point g, Clause 1, Article 13 of Decree 127/2013/ND-CP (amended and supplemented at Decree 45/2016/ND-CP) to handle for administrative sanctions.

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The General Department of Vietnam Customs stressed that in the case where imported goods are involved in criminal signs, the Long An Customs Department shall take advantage of provisions of the Criminal Law to consider and resolve according to its competence.