25 November 2021
The General Department of Customs has issued Official Letter No. 5200/TCHQ-PC dated 02 November 2021 on problems in handling administrative violations with the following contents:
-
The administrative violations are acts at fault committed by individuals, organizations that breach the laws on State management, however, it is not crime, and as regulated by law, must be administratively sanctioned.
-
The sanction of administrative violations shall be based on the nature, seriousness, consequences of the violations, the subjects of violations and the extenuating as well as aggravating circumstances. Administrative violations are only handled when such violations are regulated by the laws.
-
In case, it is determined that an enterprise has made a false declaration of the origin of exported goods that are eligible for tax exemption or non-taxable, the sanctions specified in Article 8.3 of Decree No. 128 /2020/ND-CP dated 19 October 2020 of the Government on sanctioning of administrative violations in the field of customs shall be applied.
For further information, please contact:
