THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 93/2010/TT-BTC
Hanoi, June 28, 2010
 
 
CIRCULAR
GUIDING THE DETERMINATION OF ACTS OF ADMINISTRATIVE VIOLATION IN THE FINANCIAL DOMAIN AS ACTS OF SMUGGLING, TRADE FRAUD AND COUNTERFEIT GOODS TRADING
 
THE MINISTRY OF FINANCE
 
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27,2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government's Decree No. 97/ 2007/ND-CP of June 7, 2007, stipulating the handling of administrative violations and enforcement of administrative decisions in the customs domain, and Decree No. 18/2009/ND-CP of February 18, 2009, amending and supplementing a number of articles of Decree No. 97/2007/ND-CP of June 7, 2007;
Pursuant to the Government's Decree No. 98/ 2007/ND-CP of June 7, 2007, stipulating the handling of violations of tax laws and enforcement of tax-related administrative decisions;
Pursuant to the Government's Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning administrative violations in the accounting domain;
Pursuant to the Government's Decree No. 169/2004/ND-CP of September 22, 2004, on sanctioning administrative violations in the price domain;
Pursuant to the Government's Decree No. 107/2008/ND-CP of September 22, 2008, stipulating the administrative sanctioning of acts of speculation, hoarding, excessive price hiking, spreading of rumors, smuggling and trade fraud;
Pursuant to the Government's Decree No. 41/2009/ND-CP of May 5, 2009, on sanctioning administrative violations in the insurance business domain;
Pursuant to the Government's Decree No. 89/ 2002/ND-CP of November 7, 2002, stipulating the printing, issuance, use and management of invoices;
After consulting the Ministry of Industry and Trade (Central Steering Committee 127), the Ministry of Finance guides the determination of acts of administrative violation in the financial domain as acts of smuggling, trade fraud and counterfeit goods trading, as follows:
 
Article 1. Scope and subjects of application
1. This Circular applies to forces functioning to fight smuggling, trade fraud and counterfeit goods in the financial domain.
2. Anti-smuggling, -trade fraud and - counterfeit goods activities carried out by forces specified in Clause 1 of this Article shall be funded with revenues collected from the handling of administrative violations under the Ministry of Finance's Circular No. 59/2008/TT-BTC of July 4, 2008, guiding the management and use of revenues from the handling of illegal acts in the fight against smuggling, trade fraud and counterfeit goods, and Circular No. 51/2010/TT-BTC of April 14, 2010, amending and supplementing Circular No. 59/2008/TT-BTC.
Article 2. Acts of smuggling and trade fraud in the customs domain
Acts of smuggling and trade fraud in the customs domain are acts of administrative violation specified in the Government's Decree No. 97/2007/ND-CP of June 7,2007, stipulating the handling of administrative violations and enforcement of administrative decisions in the customs domain, and Decree No. 18/2009/ND-CP of February 18, 2009, amending and supplementing a number of articles of Decree No. 97/2007/ND-CP of June 7. 2007. including:
1. Failing to declare or untruthfully declaring names, categories, quantities, weights, quality, value, origin, headings and duty rates of imports or exports.
2. Declaring false names, quantities, weights and value of exports.