Chapter III
COMMENDATION AND HANDLING OF VIOLATIONS
Article 13.- Commendation
Customs agents that have well observed customs law shall be commended and/or rewarded according the provisions of law.
Article 14.- Handling of violations
1. Regarding customs agents
a/ The General Department of Customs shall request provincial/municipal Planning and Investment Services to decide on cessation of operation of customs agents in the following cases where:
- Customs agents fail to satisfy the conditions stated in Article 2 of this Decree;
- Customs agents connive with goods owners in violating customs law;
- Customs agents arbitrarily change their names and addresses in contravention of law for the purpose of smuggling, trade fraudulence or tax evasion;
- Customs agents have terminated their operation at their own will.
b/ The General Department of Customs shall decide on temporary suspension of customs agents in the following cases where:
- They fail to fulfill the responsibilities of customs agents provided for in this Decree and according to other provisions of law;
- They fail to abide by or improperly abide by sanctioning decisions of customs offices for their acts of violating the customs law;
- They lend their names to others in customs agent activities.
The suspension duration shall count from the time when the above-said acts are detected to the time when customs agents complete remedying consequences.
2. Regarding customs agent staff:
Customs offices shall decide on withdrawal of cards of customs agent staff in the following cases where:
a/ Customs agent staff commit one of the following violation acts:
- Smuggling, committing trade frauds or evading taxes;
- Letting others to use their cards or using others’ cards;
- Using cards in carrying out customs procedures for goods of enterprises which have not yet signed contracts with customs agents where they are working;
- Bribing customs officers or committing other negative acts related to carrying out customs procedures for export or import goods.
b/ Customs agents where customs agent staff work request in writing customs offices to withdraw cards.
3. Other acts of law violation committed by customs agents and customs agent staff in the field of customs shall, depending on their seriousness, be administratively handled according to the provisions of the Decree on sanctioning of administrative violations in the field of customs or examined for penal liability according to the provisions of law.
Tìm kiếm
Nghị định 79/2005/NĐ-CP (Bản Word)