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TO FINE UP TO VND 60 MILLION FOR THE ACT OF TRANSPORTING SCRAPS INTO VIETNAM

The Decree No. 128/2020/ND-CP on sanctioning of administrative violations in the customs field is promulgated by the Government on October 19, 2020.

Specifically, a fine from VND 40 million to VND 60 million shall be imposed for any of the following acts: Unloading goods at a port of destination other than that in the goods manifest or bill of lading; Illegally selling, destroying, or throwing goods to avoid customs examination and inspection or customs supervision; Transporting scraps into Vietnam for a consignee on the goods manifest, who is ineligible for importing scraps use as production materials, etc.

In addition, to fine from VND 30 million to VND 50 million for the acts of importing or exporting goods on the list of goods designated to importers and exporters without a competent agency's written designation as prescribed.

A fine level equal to 20% of under-declared tax amounts or over-declared exempted, reduced, refunded or uncollected tax amounts shall be imposed for the acts of failing to make additional declarations of the customs value according to regulations are discovered thorough inspection and examination of goods without official prices at the time of registration of the customs declaration or goods for which the actually paid amount or amount to be added to customs value has not yet been determined at the time of registration of the customs declaration.

This Decree takes effect on December 10, 2020.

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