Customs instructs on sanctioning of administrative violations due to impact of Covid-19 pandemic

VCN – The General Department of Vietnam Customs has issued an official dispatch instructing municipal and provincial customs departments, the Anti-smuggling and Investigation Department and the Post Clearance Audit Department on sanctions of administrative violations due to the effects of the Covid-19 pandemic.
Ho Chi Minh City's economic motivation from import and export activities Ho Chi Minh City's economic motivation from import and export activities
Controlling smuggling cases across border gates during the Lunar New Year Controlling smuggling cases across border gates during the Lunar New Year
Ha Tinh Customs ensures smooth customs clearance at the end of the year Ha Tinh Customs ensures smooth customs clearance at the end of the year
Customs instructs on sanctioning of administrative violations due to impact of Covid-19 pandemic
Officers of Nam Can Customs Branch inspect vehicles and imports and exports for disease prevention and control. Photo: Manh Duong.

Following the implementation of Official dispatch 4428/TCHQ-PC dated September 15, 2021 on not sanctioning administrative violations due to the pandemic, to handle violations related to goods that have exceeded the deadline for storage in bonded warehouses but cannot be exported or imported, or individuals cannot carry out customs procedures due to the pandemic.

The GDVC said the National Assembly Standing Committee issued Resolution 10/2021/UBTVQH15 extending the deadline for storage of goods at duty-free shops, warehouses of duty-free goods operators, goods deposited in bonded warehouses to meet the requirements of Covid-19 prevention and control. Accordingly, the goods are allowed to be stored no more than 12 months after the end of the pandemic is announced.

On October 11, 2021, the Government issued Resolution 128/NQ-CP issuing regulations on flexible and safe adaptation, and effective control of the Covid-19 pandemic. Point 18b, Section VI of the Resolution assigns the Ministry of Justice to "preside over and coordinate with relevant agencies in proposing the application of regulations on penalties for administrative violations due to objective circumstances and the impact of the Covid-19 pandemic".

On December 23, the Government issued Decree 118/2021/ND-CP stipulating a number of articles and measures to implement the Law on Handling of Administrative Violations. Clause 3, Article 8 of Decree 118/2021/ND-CP stipulates, for administrative violations committed due to objective conditions and circumstances due to the pandemic or stem from the implementation of disease prevention and control measures, the competent authority must identify, collect information, data and documents related to administrative violations to clarify and determine whether or not to impose sanctions.

If it is determined that administrative violations stem from the pandemic; and the offenders cannot foresee the pandemic and cannot remedy the commission of a violation, the violations will not be sanctioned as per regulations of Clause 4, Article 11 of the Law on Handling of Administrative Violations.

Therefore, the GDVC requests units to comply with Resolution 10/2021/UBTVQH15, regulations in Clause 3, Article 8 of Decree 118/2021/ND-CP of the Government and specific cases to consider and determine whether to sanction or not for offences committed directly from objective conditions and circumstances due to the pandemic or implementation of measures for disease prevention and control.

By Nu Bui/Ngoc Loan

Related News

Facilitates import and export enterprises amid difficult context

Facilitates import and export enterprises amid difficult context

VCN – Making great efforts to create favourable conditions for businesses and promoting import and export growth are key contents concluded by Deputy Director General Hoang Viet Cuong at the online conference to review performance in the first quarter and set out the task in the second quarter of 2023, held by the General Department of Vietnam Customs (GDVC) on April 4.
Enterprises have the right to pre-determine HS codes

Enterprises have the right to pre-determine HS codes

VCN - At the dialogue conference between Ho Chi Minh City Customs Department and import-export enterprises at the weekend, enterprises raised many problems related to HS code application, and post-clearance audit.
Customs seizes 20 drug-related offences

Customs seizes 20 drug-related offences

VCN – In the first quarter of 2023, the Customs sector has tackled many cases of transnational drug trafficking and transportation, the General Department of Vietnam Customs released on April 3.
Import and export turnover across Cao Bang prospers but still exists difficulties

Import and export turnover across Cao Bang prospers but still exists difficulties

VCN – After China resumes trade, Cao Bang province's import and export activities see remarkable prosperity.

Latest News

Amendment to Decree 14 to prevent goods congestion at border gates

Amendment to Decree 14 to prevent goods congestion at border gates

VCN – When Government Decree No14/2018/ND-CP dated January 23, 2018, is revised to shift the border trade from unofficial-quota trade to official-quota trade to prevent goods congestion at border gates at harvest season or on holidays and Tet, there will be some changes in the management of the border trade.
Notes for businesses on tax policy

Notes for businesses on tax policy

VCN - According to experts, some businesses do not understand clearly tax documents and policies, especially new ones, leading to many risks in implementation.
Revising Law on Corporate Income Tax: Promoting resources for socio-economic development

Revising Law on Corporate Income Tax: Promoting resources for socio-economic development

VCN - After a long time of implementation and many changes in reality, it is time to amend the Law on Corporate Income Tax (CIT) to remove difficulties for production and business activities, and open up and promote resources for economic and social development.
Apply 609 preferential export tax lines, 11,526 special preferential import tax lines to implement the CPTPP Agreement

Apply 609 preferential export tax lines, 11,526 special preferential import tax lines to implement the CPTPP Agreement

VCN - To enjoy the preferential export tax rates under the Preferential Export Tariff and the Special Preferential Import Tariff of Vietnam implementing the CPTPP Agreement from 2022 to 2027, exported goods must have transport documents and import customs declarations or documents replacing customs declarations showing that the destination is in the territory of the member countries in which the CPTPP Agreement has entered into force, regulated in the scope of Decree No. 115/2022 /ND-CP dated December 30, 2022.

More News

Difficulties in determining samples for testing

Difficulties in determining samples for testing

VCN – Customs face challenges in determining whether imported food samples for testing are exempt from state inspection for food safety, as well as in identifying which products require registration for announcement purposes.
GDVC instructs application of C/O form D

GDVC instructs application of C/O form D

VCN – ASEAN member states must declare HS code 2022 on Certificate of Origin from April 1.
Goods imported from export processing enterprises must pay tax

Goods imported from export processing enterprises must pay tax

VCN - According to the Law on Import and Export Duties provisions, if a domestic enterprise imports products of export processing enterprises, they must pay tax.
Review, perfect regulations on decentralization of public property management

Review, perfect regulations on decentralization of public property management

VCN - The Ministry of Finance has sent an official letter to ministries, central and local agencies on improving legal documents under the power for promulgation of ministries, central and local agencies on the management and use of public property.
MoF develops excise tax policy to promote electric vehicle production

MoF develops excise tax policy to promote electric vehicle production

VCN – The Ministry of Finance is considering adjusting excise tax rates for some environmentally friendly products in the revised Law on Excise Tax.
Enterprises must submit dossiers and documents to identify authenticity of goods

Enterprises must submit dossiers and documents to identify authenticity of goods' value

VCN – According to regulations, for customs declarations selected for customs valuation, customs declarants must submit dossiers and documents to identify the authenticity of the declared goods' value.
Removing difficulties in the implementation of VAT policy

Removing difficulties in the implementation of VAT policy

VCN - For businesses to understand and strictly comply with the regulations on the declaration of value-added tax (VAT) rate for import and export goods, the General Department of Customs has continuously issued guiding documents, which is considered an important part of bringing policies into practice.
Correcting policy to avoid overlaps in inspection and supervision at land border gates

Correcting policy to avoid overlaps in inspection and supervision at land border gates

VCN - Currently, the draft Decree amending and supplementing Decree No. 08/2015/ND-CP dated January 21, 2015 is being submitted to the Government for signing and promulgation of amendments related to customs inspection and supervision procedures for means of transport on exit, entry and transit in the draft Decree that was amended and supplemented to meet the requirements of administrative procedure reform.
Tax policy for re-imported goods of export processing enterprises

Tax policy for re-imported goods of export processing enterprises

VCN – The General Department of Vietnam Customs has instructed Hanaro TNS Vietnam Co., Ltd about the tax policy for re-imported goods of export processing enterprises.
Read More

Your care

The system has not recorded your reading habits.

Please Login/Register so that the system can provide articles according to your reading needs.

Latest Most read
Enterprises have the right to pre-determine HS codes

Enterprises have the right to pre-determine HS codes

VCN - At the dialogue conference between Ho Chi Minh City Customs Department and import-export enterprises at the weekend, enterprises raised many problems related to HS code application, and post-clearance audit.
Amendment to Decree 14 to prevent goods congestion at border gates

Amendment to Decree 14 to prevent goods congestion at border gates

VCN - The draft Decree revising Decree 14/2018/ND-CP on border trade activities is being drafted and gathered opinions from ministries, government agencies and people by the Ministry of Industry and Trade.
Notes for businesses on tax policy

Notes for businesses on tax policy

VCN - According to experts, some businesses do not understand clearly tax documents and policies, especially new ones, leading to many risks in implementation.
Revising Law on Corporate Income Tax: Promoting resources for socio-economic development

Revising Law on Corporate Income Tax: Promoting resources for socio-economic development

VCN - After a long time of implementation and many changes in reality, it is time to amend the Law on Corporate Income Tax (CIT) to remove difficulties for production and business activities, and open up and promote resources for economic and social devel
Apply 609 preferential export tax lines, 11,526 special preferential import tax lines to implement the CPTPP Agreement

Apply 609 preferential export tax lines, 11,526 special preferential import tax lines to implement the CPTPP Agreement

VCN - To enjoy the preferential export tax rates under the Preferential Export Tariff and the Special Preferential Import Tariff of Vietnam implementing the CPTPP Agreement from 2022 to 2027, exported goods must have transport documents and import customs
Mobile Version