Tiếng Việt
As stipulated in Article 20 of Circular No. 38/2015 / TT-BTC, business cases detected errors in the customs declaration, if actively implement additional declaration within 60 days after customs clearance and before customs clearance inspection decisions, shall be exempt from sanctions
Also, additional declarations case customs records be sanctioned for administrative violations under the provisions shall be reviewed no sanction if they are on the case provided for in Article 5 of the Decree 127/2013 / ND-CP, Article 4 of Circular 190/2013 / TT-BTC
Article 5 of Decree 127/2013 / ND-CP
Article 5. The absence of sanctions for administrative violations in the field of customs
1. The absence of sanctions as provided for in Article 11 of Law on Handling of Administrative Violations.
Goods, means of transport be included in the territory of Vietnam due to unexpected events, events of force majeure, it shall notify the customs authorities or other competent authority in accordance with law; goods and means of transport that should be taken out of Vietnam’s territory after the above-mentioned factors are overcome.
2. Confusion during import, the goods sent to Vietnam but was the shipper, receiver or a legal representative notice in writing to the customs authorities, is the head of the customs office where receipt and processing of dossiers accepted prior to the actual inspection decisions or decisions of goods exempt from actual inspection of goods; except where imported goods are narcotics, weapons, documents reactionary, toxic chemicals in Schedule I of the Convention banning chemical weapons.
3. The case is repaired, additional declaration as stipulated by law.
4. Organizations and individuals that commit acts of violating the provisions of Article 8, Article 13 of this Decree but the tax difference amounts not exceeding 500,000 for the violations carried out by individuals or 2,000,000 for cases of violations by the implementation.
5. Export and import of goods not right with customs declaration of the quantity and weight specified in Clauses 1, 2, 3 and 4 of Article 7 of this Decree which exports and imports are not true customs declaration with a value not exceeding 10% of the value of goods actually exported, actually imported, but not exceed 10,000,000.
6. Declaration of the right name goods actually exported and imported but misstated codes, tariffs first.
7. Violation of regulations on customs declaration for foreign currency in cash, Vietnam dong in cash and gold of the exit and entry that violates exhibits are worth less than 5,000,000.
Article 4 of Circular 190/2013 / TT-BTC
Article 4. The absence of sanctions for administrative violations in the field of customs
The application of the absence of sanctions for administrative violations in customs in accordance with Article 5 of the Decree is implemented as follows:
1. Goods and means of transport to be included in the territory of Vietnam due to unexpected events, events of force majeure must be done to inform the Customs Branch or Team Control or Control Squadron at sea or the provincial, city, local authorities or the nearest other competent authorities under the provisions of law no later than 03 days from the date of goods and means of transport into the territory Vietnam.
Where no notification will be handled in accordance with current law.
The identification of unexpected events, events of force majeure shall comply with the provisions of Clause 13 and Clause 14, Article 2 of the Law on Handling of Administrative Violations.
2. The notification mistakenly prescribed in Clause 2, Article 5 of the Decree must be the shipper, consignee or legal representative who perform writing, stating the reason for the customs authorities sent accompanied by the documents relating to the confusion before the customs authorities decide to examine the actual goods or decide to exempt from actual inspection of goods; are heads of customs offices where the reception and processing of customs documents accepted. The refusal to accept the mistake of the customs authorities must be made in writing, clearly stating the reason.
Where there are grounds to determine that there is collusion between the shipper, the consignee and / or carriers to tax evasion and the illegal movement of goods across borders or smuggling, the customs authorities may refuse to accept confusion.
3. Decision actual inspection exemption decision goods or actual inspection of goods specified in Clause 2, Article 5 of the Decree are represented by the ramification of the goods declaration processing system data or café approval of the competent person on the customs declaration.
4. The provisions of Clause 3, Article 5 of the Decree is applicable to the case of repair declarations, supplementary declaration customs dossiers prescribed in Clause 2, Article 22 of the Customs Act, Clause 2, Article 34 of the Law on Management tax and the provisions of Article 14 of Circular No. 128/2013 / TT-BTC dated 09/10/2013 of the Ministry of Finance guidelines on customs procedures; inspection and supervision; export tax, import tax and tax administration for the goods exported or imported.
5. For the case provided for in paragraph 4, 5 and 7, Article 5 of the Decree:
a) At the time of discovered violations were sufficient basis for determining the absence of sanction, the competent sanctioning make records only certified record;
b) If no sufficient basis for determining violations of cases have sanctioned or not sanctioned, customs officers are on duty make records of administrative violations on customs; on the basis of customs records and documents relevant administrative records of the violations of customs or persons competent to sanction defined in paragraph 2, 3, 4, 5, Article 19 of the Decree on the treatment decision penalties or sanctions;
c) Violation of tax law on goods export and import of the provisions of Clause 4, Article 5 of the Decree includes the violations specified in Clause 1 and Clause 2, Article 8, paragraph 1, clause 2 Article 13 of the Decree.
6. When there is a basis for determining the declarer duly named goods actually exported and imported but misstated code, the tax rate for the first time, the customs office code guidelines, accurate tax rate and the minutes certified copies, not sanctions.
7. misstated codes, tariffs are considered first when they meet the following conditions:
a) Individuals and organizations not export or import of such goods;
b) Not customs authorities to guide and determine the code, tax or goods but not properly guided.
8. The following cases have been identified as the customs agency guidelines, determined on the open code, the tax:
a) Has been guiding customs declaration numbers, tax records and certificates set on guiding the implementation code, the tax rate;
b) The customs office had written a predetermined number, the tax rate;
c) The customs office has identified codes, commodity tax and issue tax assessment decisions.
9. In case of import of goods and items that violate the regulations on customs declaration, violates the provisions of Article 14 of the Decree, but due to the postal business, courier on behalf of owners of customs procedures in accordance with law, if there are no grounds to determine that there is collusion between the shipper, the consignee, the customs procedures for the purpose of fraud, no sanction.