Chương 3 Nghị định 138/2004/NĐ-CP xử phạt vi phạm hành chính trong hải quan : Thẩm quyền xử phạt

Chapter III

SANCTIONING COMPETENCE

Article 22.- Competence to sanction customs-related administrative violations

1. Leaders of the operation teams of Customs Sub-Departments are competent:

a) To impose caution;

b) To impose fines of up to VND 500,000.

2. Directors of Customs Sub-Departments, leaders of the Control Teams of the Customs Departments of provinces, inter-provinces or centrally-run cities (hereinafter referred collectively to as Customs Department); leaders of the Anti-Smuggling Control Teams and heads of Marine Control Flotillas under the Anti-Smuggling Investigation Department of the General Department of Customs have the right:

a) To impose caution;

b) To impose fines of up to VND 10,000,000;

c) To confiscate material evidences, means used for commission of administrative violations, with value of up to VND 20,000,000.

3. The directors of the Customs Departments have the right:

a) To impose caution;

b) To impose fines of up to VND 20,000,000;

c) To deprive of the right to use permits falling under their jurisdiction;

d) To confiscate material evidences, means used for commission of administrative violations;

e) To force the taking out of the Vietnamese territory or to force the re-export of violation material evidences and/or means;

f) To force the destruction of violation material evidences being harmful cultural products, goods harmful to human health, domestic animals and crops;

g) To force the payment of sums of money equal to the value of violation material evidences and/or means sold, dispersed or destroyed illegally.

4. The head of the Anti-Smuggling Investigation Department under the General Department of Customs has the right:

a) To impose caution;

b) To impose fines of up to VND 70,000,000 for acts of violation in the field of customs and fines of up to VND 100,000,000 in the field of tax (except otherwise provided for by tax laws);

c) To deprive of the right to use permits falling under his/her jurisdiction;

d) To confiscate material evidences, means of administrative violations;

e) To force the taking out of the Vietnamese territory or to force the re-export of material evidences, means of administrative violations.

f) To force the destruction of material evidences being harmful cultural products or goods harmful to human health, domestic animals and crops;

g) To force the payment of sums of money equal to the value of material evidences and/or means already sold, dispersed or destroyed illegally.

5. For violation acts prescribed in tax laws related to export/import goods, the persons with sanctioning competence defined in Clauses 2, 3 and 4 of this Article are competent to sanction them under the provisions of tax legislation.

6. The provincial/municipal People’s Committee presidents are competent to sanction administrative violations under the provisions in Article 30 of the Ordinance on Handling of Administrative Violations regarding acts of violating the provisions of this Decree.

7. Border guards, coast guards are competent to sanction, under the provisions in Articles 32 and 33 of the Ordinance on Handling of Administrative Violations, customs-related administrative violations prescribed in Articles 10 and 14 of this Decree.

Article 23.- Determining the sanctioning competence

1. The sanctioning competence of the persons defined in Article 22 of this Decree is the competence applicable to an act of administrative violation. In case of fine, the sanctioning competence is determined on the basis of the maximum level of the fine bracket prescribed for each violation act.

2. In cases of sanctioning a person who commits many violation acts, the sanctioning competence is determined according to the following principle:

If the sanctioning level, additional sanctioning form and remedial measures prescribed for each act fall under the sanctioner’s competence, the sanctioning competence still belongs to such person. If the sanctioning level, additional sanctioning form or remedial measures prescribed for one of those acts fall beyond the sanctioner’s competence, such person must transfer all dossiers on the violation case to the person with sanctioning competence.

3. For acts subject to the maximum level of VND 20,000,000 in the fine bracket, the directors of Customs Departments shall transfer the dossiers to the People’s Committees of the provinces or centrally-run cities where the administrative violations are committed or where the Customs Departments are headquartered in cases the administrative violations are committed in the sea areas under Vietnam’s sovereignty so that the provincial/municipal People’s Committee presidents decide on the sanctioning.

4. For all acts of violating the customs legislation which are committed on land, the territorial sea, areas adjacent to the territorial sea, continental shelf or exclusive economic zone of the Socialist Republic of Vietnam in the geographical areas under the management of any customs offices, such customs offices shall have the responsibility to sanction them according to the competence prescribed in this Decree; in cases where they are detected by the Anti-Smuggling Investigation Department, the sanctioning shall be effected according to its competence.

5. For localities along national borders and  areas where customs organizations are not available, the border guards or the coast guards stationing in those areas shall have the right to sanction, according to the provisions in Articles 32 and 33 of the Ordinance on Handling of Administrative Violations, acts of administrative violation in the customs domain prescribed in Articles 10 and 14 of this Decree.