Chapter I
GENERAL PROVISIONS
Article 1.- Scope and subjects of application
This Decree prescribes the sanctioning of administrative violations in the customs domain against individuals, agencies, organizations (hereinafter referred collectively to as individuals and organizations) that commit acts of intentionally or unintentionally violating law provisions on the State management over the customs domain, which are not crimes and, under the provisions of this Decree, must be administratively sanctioned.
The administrative violations in the customs domain include:
1. Violation of regulations on customs procedures;
2. Violation of regulations on customs inspection, supervision and control;
3. Violation of regulations on export, import, transit of goods, luggage, foreign exchanges, gold, Vietnamese currency, precious metals, precious stones, antiques, cultural products, postal parcels, objects on exiting, entering or transiting means of transport and other assets (hereinafter referred collectively to as commodities); violation of regulations on exit, entry, transit of transport means.
Article 2.- Principles for sanctioning of administrative violations in the customs domain
The principles for sanctioning of administrative violations in the customs domain shall comply with the provisions in Article 3 of the Ordinance on Handling of Administrative Violations.
Article 3.- Extenuating and aggravating circumstances
1. The extenuating circumstances include:
a) The extenuating circumstances prescribed in Article 8 of the Ordinance on Handling of Administrative Violations;
b) The first-time violations in the customs domain;
c) The material evidences of violation have the value smaller than the minimum fine level in the fine bracket applicable to violation acts.
2. The aggravating circumstances include the aggravating circumstances prescribed in Article 9 of the Ordinance on Handling of Administrative Violations.
Article 4.- Forms of sanctioning administrative violations in the customs domain and remedial measures
1. For each administrative-violation act, the violating individuals or organizations shall be subject to one of the following principal sanctioning forms:
a) Caution;
b) Fine.
The maximum fine level in the customs domain is VND 70,000,000.
The specific fine level for an act of administrative violation is the average level of the fine bracket prescribed for that violation act. In cases where extenuating circumstances are involved, the fine levels shall be reduced but must not be lower than the minimum level of the fine bracket. In cases where aggravating circumstances are involved, the fine levels can be raised but must not exceed the maximum level of the fine bracket.
2. Depending on the nature and seriousness of violations, individuals and organizations committing administrative violations may also be subject to the application of one or all of the following additional sanctioning forms:
a) Deprivation of the right to use licenses, practice certificates;
b) Confiscation of material evidences, means used for commission of administrative violations.
3. Apart from the sanctioning forms prescribed in Clauses 1 and 2 of this Article, individuals and organizations committing administrative violations may also be subject to the application of one or all of the following remedial measures:
a) Forcible destruction of violation material evidences being harmful cultural products, goods harmful to human health, domestic animals and crops;
b) Forcible taking out of Vietnam or forcible re-export of violation goods, means;
c) Forcible refunding of the money amounts equal to the value of material evidences and/or violation means already sold, dispersed or destroyed against law provisions.
4. For violation acts not subject to the application of additional sanctioning form of confiscation of goods and remedial measures, the goods and/or means of administrative violations can be cleared from customs procedures according to law provisions if the violators have fully paid fines according to regulations or been guaranteed by credit institutions or other organizations licensed to conduct a number of banking activities with the payable fine amounts for execution of the sanctioning decisions.
Article 5.- Responsibility for coordination in sanctioning of administrative violations in the customs domain
In order to ensure that the sanctioning of administrative violations in the customs domain is carried out in a swift, fair and absolute manner according to law provisions, the concerned individuals and organizations shall have to supply fully and in time information, documents related to export, import or transit commodities, exiting, entering or transiting means of transport involved in administrative violations, when so requested by customs offices.
Article 6.- Statute of limitations for sanctioning
1. The statute of limitations for sanctioning an administrative violation in the customs domain is 2 years counting from the date the administrative violation is committed. Past the above-said time limit, sanction shall not be imposed but remedial measures prescribed in Clause 3, Article 4 of this Decree still apply.
2. For individuals who have been instituted with lawsuits, prosecuted or brought to trial under issued decisions, according to criminal procedures, but later get decisions to suspend the investigation or suspend their cases and their violation acts show signs of administrative violations in the customs domain, they shall be administratively sanctioned according to the provisions of this Decree; in this case, the statute of limitations for sanctioning administrative violations is 3 months as from the date the persons with sanctioning competence receive the decisions to suspend investigation or suspend cases and the dossiers of the violation cases.
3. Within the time limits prescribed in Clauses 1 and 2 of this Article, if the violating individuals or organizations again commit acts of administrative violation in the customs domain or deliberately shirk or obstruct the sanctioning, the statue of limitations for sanctioning of administrative violations prescribed in Clauses 1 and 2 of this Article shall not apply. In this case, the statute of limitations for sanctioning of administrative violations shall be recalculated from the time the new administrative violations are committed or the time the acts of shirking or obstructing the sanctioning stop.
Article 7.- Cases not sanctioned for administrative violations
Administrative sanctions shall not be imposed in the following cases:
1. The cases prescribed in Clause 6, Article 3 of the Ordinance on Handling of Administrative Violations, Article 4 of the Government’s Decree No. 134/2003/ND-CP of November 14, 2003 detailing the implementation of a number of articles of the 2002 Ordinance on Handling of Administrative Violations.
2. Goods, transport means are introduced into the Vietnamese territory due to fires, natural disasters, enemy sabotage, unexpected events, in emergency circumstances, which must be subject to customs declaration according to law provisions; such goods and/or transport means must be taken out of the Vietnamese territory when the above-mentioned factors have been overcome.
3. Mistakes are committed in the course of consigning export goods or import goods, which, however, have been notified in writing by goods consignors or their lawful representatives or goods consignees to the customs offices, and accepted by the heads of the Customs Sub-Departments before the time of actual goods inspection. This regulation shall not apply to cases where export or import goods are narcotics, weapons, reactionary documents.
4. Customs declarations are modified, supplemented or replaced strictly according to regulations in Clause 2, Article 22 of the Customs Law.
5. Goods are exported or imported at variance with the customs declarations, but the declared tax amounts are equal to or larger than the payable tax amounts while there have appeared no intention to evade the implementation of other law provisions on export or import.
6. Goods are exported or imported at variance with the customs declarations in terms of quantity, weight prescribed in Clause 3 of Article 15, Point a of Clause 3, Article 16, Point a of Clause 1, Article 17 of this Decree while such export or import goods are valued at under VND 10,000,000.
7. Goods are exported or imported at variance with the customs declarations in terms of quantity, weight prescribed in Clause 1 of Article 11, Clauses 1 and 2 of Article 12 of this Decree while such export or import goods are valued at under VND 500,000.
8. Violation of regulations on customs declarations for gold, foreign exchange, Vietnamese currency of persons on exit or entry, where the violation material evidences are valued at under VND 10,000,000.
Tìm kiếm
Nghị định 138/2004/NĐ-CP xử phạt vi phạm hành chính trong hải quan (Bản Word)