1. General overview

• Administrative violation (VPHC) is considered an act of causing committed by an individual or organization in violation of the law on state management which is not a crime . However, according to the law, they must be strictly punished .

2. Group of administrative violations in the field of customs

• Violation of regulations on deadlines for carrying out customs procedures and submitting tax documents.
• Violation of regulations on customs declaration and tax declaration .
• Violation of regulations on customs declaration for people leaving the country or entering the country with foreign currency ; Vietnamese currency in cash ; Gold (blocks, bars, granules, pieces).
• Violation of regulations on customs inspection ; tax inspector.
• Violation of customs control regulations.
• Violation of regulations on customs supervision.
• Violating regulations on tax payment regulations .
• Violation of regulations and policies on management of exported, imported and transited goods; means of transport on exit, entry, and in transit.
• Violation of regulations on management of bonded warehouses and tax-suspension warehouses.
• Insulting, threatening, or obstructing customs officers on duty.
• Sanctions against the State Treasury, Commercial Banks, other credit institutions and related organizations and individuals . Within 10 days from the due date of deduction, without deducting all or a corresponding part of the tax amount . At the same time, fines must be paid from the deposit accounts of organizations and individuals.
• Tax evasion, tax fraud.
• Handling violations against customs authorities.
• Handling violations against customs officials.

3. Principles of punishment

• Detect, prevent promptly, handle strictly, consequences must be overcome.
• Punishment is quick, public, objective, within authority, ensuring fairness and in accordance with the law.
• Sanctions must be based on the nature, extent, consequences of the violation, the violator, and mitigating and aggravating circumstances.
• Penalties will only be imposed when there are administrative violations prescribed by law.
• A violation can only be punished once.
• If many people commit the same act, each violator will be punished.
• A person who commits many violations or violates multiple times will be punished for each violation.
• The person with sanctioning authority is responsible for proving administrative violations. The sanctioned individual or organization will have the right to prove on their own or through a legal representative that they have not committed an administrative violation.
• For the same administrative violation, the fine for organizations is 2 times the fine for individuals.

4. Subjects sanctioned for administrative violations

• People from 14 years old to under 16 years old and intentionally .
• People aged 16 years or older, for all violations.

- Organizations will be sanctioned for all administrative violations.

5.Extenuating circumstances in the customs field

- First violation

- Violation exhibits have a value not exceeding 50% of the minimum fine of the penalty frame for the violation.

- Voluntarily declare and sincerely apologize.

- Voluntarily overcome consequences and compensate for damages.

- Violation in a state of mental agitation.

6. Aggravating circumstances in the customs field

• Organized violations.
• Inciting and enticing minors.
• Using mentally ill, mentally incapacitated people...
• Insulting and defaming people on duty, violating hooliganism.
• Conceal and avoid violations.
• Administrative violations against many people, children, the elderly, pregnant women, sick women...
• Administrative violations on a large scale and with large value of goods.
• Taking advantage of war, natural disasters, disasters, epidemics... to commit administrative violations.

7. Circumstances that do not impose penalties

Cases specified in Article 2 of the 2012 Law on Handling of Administrative Violations:

- Urgent situation.

- Unexpected events.

- Events of force majeure.

- Legitimate defense.

- Declare additional customs documents before the time of document inspection or decision on exemption from inspection if the customs declarant discovers errors.

- The state of being incapable of responsible behavior.

- Declare additional customs documents within 60 days from the date of customs declaration clearance.

- No penalties for administrative tax violations, no late payment interest will be charged in cases where taxpayers comply with written instructions and handling decisions of tax authorities and relevant competent state agencies. related to the content of determining the taxpayer's tax liability.

8. Sanctions

- Warning: Applies to administrative violations: minor, first time, with extenuating circumstances or all administrative violations committed by people from 14 years old to under 16 years old. Warnings are provided in writing.

- Fine: Administrative sanctions are applied to: major administrative violations, causing damage or causing great damage to property, and more serious acts.

- Confiscation of exhibits: Applicable together with Sung to the state fund in artifacts, money, goods, and means directly related to administrative violations.

9. Remedial measures

• Forced removal from the territory of the Socialist Republic of Vietnam or forced re-export of material evidence and means of administrative violations;
• Forced removal from the territory of the Socialist Republic of Vietnam or forced re-export at the border gate of import of material evidence and means of administrative violations;
• Forced removal of packaging and labels of goods that have been changed due to violations; Force the removal of infringing elements on goods labels before sending goods out of the territory of the Socialist Republic of Vietnam;
• Enforced transportation of goods in transit, port transfer, border gate transfer, border gate transfer, temporarily imported and re-exported goods at the prescribed border gates and routes;
• Forced destruction of goods and items harmful to human health, livestock, crops and the environment, and cultural products with toxic content;
• e) Forced to return an amount equal to the value of exhibits that were consumed, dispersed, or destroyed contrary to the provisions of law;
• g) Forced to pay the full amount of tax evasion or deficiency tax;
• h) Forced to pay the full amount of tax that has been exempted, reduced, refunded, or improperly collected;
• Forced to affix "Vietnam duty not paid" stamp according to regulations.

10. Conclusion

Above is an article that provides detailed information about regulations on sanctioning administrative violations in the field of customs. The article is based on practical experience of DOLPHIN Company. In addition, to update good articles about import and export or ship prices and train schedules. Customers can follow the fanpage to get the latest updates.

If you have any questions or comments, please contact our DOLPHIN Company hotline or email according to the information below:

• DOLPHIN SEA AIR SERVICES CORPORATION
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