Comment on draft circular on sanctioning administrative violations in field of customs

The General Department of Vietnam Customs has drafted a circular to replace Circular No. 155/2016/TT-BTC of the Ministry of Finance dated October 20, 2016. The draft circular stipulates in detail the implementation of a number of articles of the decree stipulating the sanctioning of administrative violations in customs, which has been assigned by the Government to the Minister of Finance to regulate specifically to ensure the uniformity of laws and implementation processes.

The draft circular includes four chapters, 15 articles and one appendix about form of the record and decision used in sanctioning administrative violations in the customs field.

Chapter 1 stipulates a number of contents such as scope of adjustment, subjects of application, one specific case of non-sanction. In particular, removing contents as stipulated in Circular 155/2016/TT-BTC that have been prescribed by other legal documents such as the application of legal documents and principles of sanctions, and guidance on the determination of violations for the first time, some cases of non-sanction, determine the value of exhibits and handling of goods temporarily seized but it is not confiscated.

Ha Nam Ninh Customs officials inspected import-export goods. Photo: H.Nụ

Chapter 2 stipulates provisions on the application of form and levels of sanctions. In particular, regulating comprehension of the act of making false declarations on quantity in Articles 8, 9, 11 and 14 of the decree towards: making false declarations about the number of packages, boxes, weight of goods or other units based on commercial invoice, packing slip and bill of lading. Regulating the application of sanctions to making false declarations of names and quantities of import and export goods as specified in the Articles 8, 9 and 14 of the decree towards: only sanctioning acts of making false declaration when customs declarants have documents to make an additional declaration in accordance with regulations; in case of failing to declare the name of goods and quantities without vouchers for making an additional declaration in accordance with regulations, it will be sanctioned as prescribed under Clause 7, Article 11 of the decree.

At the same time, provisions applied Clause 5, Article 8 of the decree towards: "No export or export insufficient quantity" applied to cases that have completed customs procedures and confirmed to go through the supervision area but has not actually exported or export insufficient quantity compared to declared quantity, except in the case of cancellation of declaration as prescribed.

The draft circular also provides for application of Point e, Clause 1, Article 9 of the decree towards not applying acts as specified at this point to sanction the case of backlogged goods without a clear reason.

In Articles 5, 8, 9 and 10 of the draft circular, basically, the drafting committee inherits the provisions of Circular 155/2016/TT-BTC including instructions relating to breaches of regulations on the time limit for implementing customs procedures, submit tax dossiers; violating regulations on tax declaration; violating regulations on customs declaration of people on exit and entry for foreign currencies in cash, Vietnam Dong, negotiable instruments, gold, precious metals and gems; violating regulations on customs inspection, supervision and control.

Chapter 3 of the draft will include provisions guiding the implementation of preventive measures, ensuring execution of sanctioning decisions, competence and procedures for sanctioning administrative violations and executing decisions to determine administrative violations.

Accordingly, guide determination of the competence for sanctioning violations of tax management law; sanctioning administrative violations dossiers related to many units (goods are taken back for preservation at the unit different from the unit implementing procedures; goods transported independently exceeding time limit); cases of violations exceed authority of the director of the Customs Department, the director of the Anti-Smuggling and Investigation Department and the director of Post-Clearance Audit Department; empowering to sanction; guidance on transfer of dossiers, extending time limit for issuing sanctioning decisions for cases that exceed authority of directors of provincial Customs Departments, the director of the Anti-Smuggling and Investigation Department and the director of the post-clearance audit.

Besides that, in the appendix, forms used in sanctioning administrative violations and enforcing administrative decisions in customs. The drafting board has prepared 17/26 records based on the template as prescribed in Decree 97/2017/ND-CP; 9/26 forms of regulation used in the customs field.

The board also supplements seven forms of decision in accordance with Decree 97/2017/ND-CP; supplementing one decision transferring exhibits and vehicles in the case of administrative violation and removing three samples of decision.