Regulations on sanctioning of administrative

violations in the field of customs are

officially issued

On October 19, 2020, Prime Minister Nguyen Xuan Phuc signed to promulgate

Decree No. 128/2020/ND-CP on sanctioning of administrative violations

in the customs field (hereinafter referred to as Decree 128).

Decree 128 provides for violations, sanctioning forms, levels, remedial measures,

sanctioning competence; administrative sanctioning procedures; the application

of measures to prevent and ensure the sanction of administrative violations in the

customs domain.

In addition, Decree 128 also stipulates that administrative violations related to customs that are not specified in this Decree but are regulated in other legal documents shall

be administratively sanctioned according to the regulations in those documents.

In addition to the main sanctioning form, additional sanction, depending on the nature and severity of the violation, individuals and organizations committing administrative

violations in the customs domain may be subject to one or more remedial measures.

In particular, the fine level is specified in Decree 128, depending on the severity of the violation or the act of violation, the competent agency can issue a decision to impose a fine of at least VND 500,000 and up to VND 100 million or 20 % calculated on the

understated tax amount or the increased tax amount in case of tax exemption,

reduction, refund or exemption.

Decree 128 officially takes effect from December 10, 2020.