This decree contains many new points and provides more detailed regulations compared to previous regulations, aiming to strengthen management and handle violations in the customs field.
I. Key New Features and Changes
1. Administrative Sanctions in the Electronic Environment (Article 37):
- This is a completely new point, in line with the trend of digital transformation.
- The Decree allows for the creation of electronic administrative violation reports and the issuance of electronic sanction decisions.
- These electronic documents have the same legal validity as paper documents, facilitating a smooth, quick, and transparent process for handling violations.
2. Adding serious violations related to national security and national brands:
Article 17: Specifically regulates the export and import of goods containing images or content that misrepresent national sovereignty or affect national security and politics. The penalty is calculated based on the number of product units (up to VND 100,000,000) instead of the value of the goods.
Article 18: Clearly defines the export and import of goods falsely claiming Vietnamese origin, with high penalties (up to VND 100,000,000) and severe remedial measures such as confiscation and destruction.
3. Clarifying the principles of penalties and cases where penalties are not applied:
Principle of penalties for repeated violations (Article 3): Clearly stipulates which violations should be penalized individually, which should be combined into a single penalty, and which should apply aggravating circumstances. This helps to ensure more consistent application of the law.
Cases where penalties are not applied (Article 7): Specifies the cases in which businesses are exempt from penalties when they voluntarily submit supplementary documents before customs inspection, creating conditions for businesses to proactively correct errors.
4. Detailed Regulations on the Statute of Limitations for Penalties (Article 5):
- Clearly defines the statute of limitations for penalties as 5 years for tax violations (tax evasion, false declarations) and 2 years for other customs violations.
- In particular, Clause 6 of Article 5 specifies in detail the “time of cessation of the violation” for each specific group of violations, making the determination of the statute of limitations more accurate and easier.
II. Violations Subject to Increased Penalties
This Decree stipulates very high penalties for serious violations, with a strong deterrent effect.
1. Tax Evasion (Article 15):
- The penalty is not a fixed amount but is calculated as a multiple of the amount of tax evaded.
- The penalty ranges from 1 to 3 times the amount of tax evaded, depending on whether there are aggravating circumstances. This is one of the most severe financial sanctions.
2. Violations of regulations on prohibited goods, counterfeit goods, and goods affecting national security:
Import and export of prohibited goods (Article 16): Fines up to VND 100,000,000.
Import and export of goods affecting national sovereignty (Article 17): Fines up to VND 100,000,000.
Trading, importing, and exporting counterfeit goods of Vietnamese origin (Article 18): Fines up to VND 100,000,000.
3. Violations of regulations on customs inspection and use of forged documents:
Using forged documents to declare or submit to customs authorities (Point a, Clause 7, Article 12): Fine from VND 40,000,000 to VND 80,000,000.
Unauthorized access to or destruction of customs information systems (Point c, Clause 7, Article 12): Fine from VND 40,000,000 to VND 80,000,000.
4. Violations of customs supervision regulations:
Failure to maintain the integrity of customs seals before goods are consumed (Clause 6, Article 13): Fine from VND 60,000,000 to VND 80,000,000.
Consuming goods brought in for storage awaiting customs clearance (Clause 5, Article 13): Fine from VND 40,000,000 to VND 50,000,000.
5. Violations of regulations on temporary import, re-export; transit, and transshipment:
Trading in temporary import and re-export of goods on the prohibited list (Clause 5, Article 21): Fine from VND 80,000,000 to VND 100,000,000.
Re-exporting goods on the list of prohibited re-export activities (Clause 3, Article 22): Fines ranging from VND 50,000,000 to VND 80,000,000.
6. Violations of regulations on labeling of imported goods (Article 23):
- For the act of importing goods without original labels as prescribed, the fine is increased and can reach VND 60,000,000 if the value of the goods is VND 100,000,000 or more.
