Tiếng Việt
These cases are not sanctioned for administrative violations in the customs sector was the Ministry of Finance provide specific guidance in Circular 155/2016 / TT-BTC (Circular 155 for short) shall detail the implementation of Resolution the 127/2013 / ND-CP of the Government on sanctioning of administrative violations and enforcement of administrative decisions in the field of customs and Decree 45/2016 / ND-CP amending and supplementing some articles of Decree No. 127/2013 / ND-CP (Decree 45 for short).
Accordingly, the provisions of Clause 2, Article 1 of Decree No. 45 amending and supplementing Article 5 of the Decree 127/2013 / ND-CP, the case is not sanctioned by the provisions of Article 11 of the Law on Handling of Administrative Violations main.
In particular, the case of goods, means of transport to be included in the territory of Vietnam due to unexpected events, events of force majeure; confusion during import, the goods sent to Vietnam; the additional cases were declared customs dossier within stipulated by law; 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 individuals or 2 million for the organization; Export, import cargo customs declaration not right with the quantity, by weight; correct declaration of goods actually exported names, but misstated NK codes, tax rates, tax rates for the first time; Violating regulations on foreign currency cash, Vietnam dong in cash and gold of immigration violations involving material evidences valued at less than 5 million …
For specific instructions to the provisions of Decree 45, Article 4 of Circular 155 of the Ministry of Finance stated that the application of the absence of administrative sanctions on customs in accordance with Article 5 of the Decree is implemented as follows: Goods and means of transport 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 3 days from the date of goods and means of transport into the territory Vietnam.
In case of non-notification, depending on each specific case dossiers to consider sanctions as stipulated in Decree 45 or treated in accordance with the provisions of relevant laws. 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.
The notification mistakenly prescribed in Clause 2, Article 5 of Decree 45 should be the shipper, the consignee or the legitimate representative of the shipper, consignee done in writing, stating the reasons submitted Chi Director of the customs where goods stored together with the documents relating to the confusion when unregistered customs declarations.
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 and handled in accordance with law. The refusal to accept the mistake of the customs authorities must be made in writing, clearly stating the reason.
Specified in Paragraph 3 of Article 5 of Decree 45 applies to cases repair declarations, supplementary declaration customs dossiers prescribed at Point a, Point b Paragraph 1 of Article 20 of Circular 38/2015 / TT BTC of the Ministry of Finance regulations on customs procedures; inspection and supervision; export tax, import duty and tax management for export and import goods.
For the case provided for in paragraph 4, 5 and 7 of Article 5 of Decree 45, the current at the time the violation was sufficient basis for determining the absence of sanctions, the persons competent to sanction only up certified records on file; if not sufficient basis for determining violations can under no circumstances sanction or sanction, 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 Decree No. 45 pursuant prevailing decision on sanction or not to sanction.
Acts of violation of tax law on goods export, import provisions in Paragraph 4 of Article 5 of Decree 45 includes violations specified in Paragraph 1, Item 2 of Article 8; Paragraph 1, Clause 2, Article 13 of Decree 45.
Circular 155 also guides specified in paragraph 6 of Article 5 of Decree No. 45 is applicable to cases where the first customs declaration procedures for export, import of goods which were duly exported goods’ names, according to NK regulations on customs declaration but wrongly declared goods code according to the list of goods exports and imports of Vietnam; misstated tax, tariffs on such goods under the Export Tariff, import tax tariff in force at the time of registration of customs declarations.
Where import goods and items that violate the regulations on customs declaration, violates the provisions of Article 14 of Decree No. 45 but by postal companies, courier on behalf of owners of customs procedures as prescribed by law law, if there is no basis for determination of collusion between the shipper, the consignee, the customs procedures for the purpose of fraud, no sanction.
According www.baohaiquan.vn