Businesses Trained in Fines on Customs Administration Violations

Decree 45/2016/ND-CP dated May 26, 2016 amended and supplemented some articles of Decree 127/2013/ND-CP of the Government dated October 15, 2013 on fines on administrative violations and coercive enforcement of administrative decisions in customs. Speaking at the training course, Mr Vu Van Hai, Deputy Director of the Department of Legal Affairs under the General Department of Vietnam Customs, introduced new points in Decree 45 to enterprises.

 

Specifically, in the group of acts of violations in customs and tax inspection stipulated in Article 10, the Decree adds some acts such as “unauthorised access, falsification and customs communication system destruction that are not deemed to be a crime” based on the Point e, Clause 2, Article 10, Law on Customs 2014.

 

With respect to sanctions, Decree adjusts fine rates on the act of “Not obeying the decision on tax examination and inspection of customs authorities” from VND10 million to VND20 million now to VND2 million to VND4 million to match Decree 167/2013/ND-CP of the Government on sanctions on administrative violations in social security, social order and social evil prevention.

 

In the group of acts of violations of regulations on customs supervision, Decree 45 adds two acts of violations. The first act is executing the transfer, storage and separation of goods batch, changing transport modes in transit placed under the supervision of customs authorities without eh permission from customs authorities. The second act is the carrying of materials, machines and equipment to other production units without notifying customs authorities.