THE GOVERNMENT

Decree No. 127/2013/ND-CP dated October 15, 2013 of the Government promulgating the penalties on administrative violations and enforcement of administrative decisions in customs
Pursuant to the Law on Government organization dated December 25, 2001;
Pursuant to the Law on Handling administrative violations dated June 20, 2012;
Pursuant to the Law on Customs dated June 29, 2001 and the Law on the amendments to the Law on Customs dated June 14, 2005;
Pursuant to the Law on Tax administration dated November 29, 2006 and the Law on the amendments to the Law on Tax administration dated November 20, 2012;
At the request of the Minister of Finance,
The Government promulgates a Decree promulgating the penalties on administrative violations and enforcement of administrative decisions in customs.
Chapter 1.
ADMINISTRATIVE PENALTIES FOR CUSTOMS VIOLATIONS
SECTION 1. GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Chapter specifies the violations, penalties, fines, remedial measures, the power to impose penalties, the procedure for imposing administrative penalties; implementation of preventive measures and enforcement of administrative penalties for customs violations.
2. Customs violations in this Decree include:
a) Violations against law regulations on customs procedures;
b) Violations against law regulations on customs inspection, customs supervision, and customs control;
c) Violations against legislation on tax on exported and imported goods (hereinafter referred to as tax);
d) Violations against other law regulations on exported and imported goods, vehicles entering and leaving Vietnam, vehicles in transit.
3. The administrative customs violations that are specified in other legislative documents and are not mentioned in this Decree, the former shall apply.
Article 2. Modifying details in customs
1. The modifying details  mentioned in Article 9 of the Law on Handling administrative violations.
2. First offences.
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