THE MINISTRY OF FINANCE

Circular No. 190/2013/TT-BTC dated December 12, 2013 of the Ministry of Finance detailing the implementation of the Decree No. 190/2013/TT-BTC dated detailing the implementation of the Decree No. 127/2013/ND-CP dated October 15, 2013 of the Government stipulating the handling of the administrative violations and the coercive implementation of administrative decisions in customs
Pursuant to the Law on handling of administrative violations dated June 20, 2012;
Pursuant to the Law on Customs of June 29, 2001; the Law on amendment, supplementation of a number of articles of the Law on Customs of June 14th, 2005;
Pursuant to the Law on Tax Administration dated November 29, 2006; the Law on amendment, supplementation of a number of articles of the Law on Tax Administration dated  November 20, 2012;
Pursuant to Decree No. 81/2013/ND-CP dated July 19, 2013 of the Government detailing a number of articles and implementation methods of the Law on handling administrative violations;
Pursuant to Decree No. 83/2013/ND-CP of July 22, 2013 of the Government detailing the implementation of the Law on Tax Administration and the Law on amendment, supplementation of a number of articles of the Law on Tax Administration;
Pursuant to Decree no. 127/2013/ND-CP of October 15, 2013 of the Government stipulating the handling of administrative violations and the coercive implementation of administrative decisions in customs;
Pursuant to Decree No. 118/2008/ND-CP of November 27, 2008 of the Government stipulating functions, tasks, power and structural organization of the Ministry of Finance;
At the proposal of the General Director of the General Department of Customs,
The Minister of Finance promulgates Circular detailing the implementation of the handling of administrative violations and the coercive implementation of administrative decisions in customs as follows:
Chapter I
ADMINISTRATIVE VIOLATION SANCTION IN CUSTOMS
Section 1. GENERAL PROVISIONS
Article 1. Scope of regulation and subjects of application
1. This Chapter detailing the implementation of a number of articles of Chapter I of Decree No. 127/2013/ND-CP of October 15, 2013 of the Government stipulating the administrative violation sanction and the coercive implementation of administrative decisions in customs (below referred to as Decree).
2. Individuals, organizations committing administrative violations in customs intentionally or unintentionally, but not being crimes, shall be sanctioned in accordance with provisions of the Decree on the administrative violation sanction and the coercive implementation of administrative decisions in customs.
Article 2. Application of legal normative documents
1. The administrative violation sanction, the application of sanction forms, remedial measures, application of measures to prevent administrative violations and assure for sanctioning administrative violations in customs must comply with principals, orders, procedures and competency as specified in the Law on handling of administrative violations No. 15/2012/QH13, the Law on Tax Administration No. 78/2006/QH10, the Law on amendment, supplementation of a number of articles of the Law on Tax Administration No. 21/2012/QH13, the Government’s Decree No. 81/2013/ND-CP, of July 19, 2013, detailing a number of Articles and measures to implement Law on handling administrative violations , the Decree No. 83/2013/ND-CP of July 22, 2013 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration, the Decree No. 127/ND-CP of October 15, 2013 of the Government stipulating the administrative violation sanction and the coercive implementation of administrative decisions in customs.
2. The application of provisions in administrative violation sanction in customs shall comply with provisions of Article 83 of the Law on promulgation of legal normative documents 2008, Article 3 of the Resolution No. 24/2012/QH13 of June 20, 2012 of the National Assembly on the implementation of the Law on handling of administrative violations.
3. The principal in administrative violation sanction as specified in Article 3 of this Circular shall be applied to sanction administrative violations in customs as specified in the Decree No. 127/2013/ND-CP of October 15, 2013 of the Government stipulating the administrative violation sanction and the coercive implementation of administrative decisions in customs.
Article 3. Principal’s application for administrative violation sanction
1. Individuals, organizations committing violations of provisions on state management in customs shall be sanctioned in accordance with provisions of the Decree on the handling of administrative violations and the coercive implementation of administrative decisions in customs or Decrees of the Government on administrative violation sanction which are related to customs.
Individuals, organizations which have committed administrative violations, but refused to receive commodities shall still be legally responsible for their violations according to provisions.
2. First violation in customs as specified in clause 2 Article 2 of this Decree is the case that an individual or an organization has not previously been sanctioned administrative violations in customs or has been sanctioned administrative violations in customs for more than 06 months, since the date of finishing the implementation of the sanction decision of warning, or more than 01 year, since the date of finishing the implementation of other decisions on administrative sanction or without repeating an offence since the date that the statute of limitations for implementing the decision on administrative violation sanction is expired.
3. In case the violation in customs is the consequence of another violation in the same customs domain, offender shall only be sanctioned for violation having tougher sanction.
Article 4. Cases not being sanctioned for administrative violations in customs domain
The application of cases not being sanctioned for administrative violations in customs according to Article 5 of the Decree shall be implemented as follows:
1. Commodities, transportation means being imported into the territory of Vietnam because of accidental events, force majeure events must inform the Customs Sub-departments or the Customs Control Squads or Maritime Control Squads or Customs Departments of nearest local provinces or cities or other competent state agencies as prescribed by law within 03 days, since the date of putting such commodities or transportation means into the territory of Vietnam.
Non-informed cases shall be handled according to prevailing laws.

 

* All appendices are not translated herein.