Decree No. 169/2026/ND-CP

DECREE

PROVIDING FOR THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE FIELD OF CUSTOMS

Pursuant to the Law on Organisation of the Government No. 63/2025/QH15;

Pursuant to the Law on Handling of Administrative Violations No. 15/2012/QH13, as amended and supplemented by Law No. 67/2020/QH14 and Law No. 88/2025/QH15;

Pursuant to the Customs Law No. 54/2014/QH13, as amended and supplemented by Law No. 71/2014/QH13, Law No. 35/2018/QH14, Law No. 07/2022/QH15 and Law No. 90/2025/QH15;

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

At the request of the Minister of Finance;

The Government promulgates this Decree providing for the sanctioning of administrative violations in the field of customs.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decree provides for administrative violations; administrative violations that have ended and administrative violations that are ongoing; the forms of sanction, the levels of sanction and the remedial measures for each administrative violation; the persons subject to sanction; sanctioning competence, the specific fine levels by title, and competence to make records of administrative violations; and the enforcement of the forms of sanction of administrative violations and of the remedial measures in the field of customs.

2. Administrative violations in the field of customs under this Decree comprise:

a) Violations of the provisions of law on customs procedures;

b) Violations of the provisions of law on customs inspection, supervision and control;

c) Administrative violations concerning tax administration in respect of exported and imported goods;

d) Violations of other provisions of law relating to exported and imported goods.

Article 2. Persons subject to this Decree

1. Domestic organisations and individuals, and foreign organisations and individuals, that commit administrative violations in the field of customs in the territory of the Socialist Republic of Vietnam, unless an international treaty to which the Socialist Republic of Vietnam is a party provides otherwise.

2. Persons competent to make administrative violation records, to apply measures to prevent violations and to secure the sanctioning of administrative violations, and persons competent to sanction administrative violations under Articles 28, 29, 30, 31, 32 and 33 of this Decree.

3. Other agencies, organisations and individuals involved in the sanctioning of administrative violations under this Decree.

4. The organisations referred to in Clause 1 of this Article comprise:

a) Enterprises, branches and representative offices established and operating under Vietnamese law; branches and representative offices of foreign enterprises operating in Vietnam;

b) Cooperatives, unions of cooperatives and cooperative groups;

c) Public non-business organisations and units;

d) Social organisations, socio-political organisations and socio-professional organisations;

đ) State agencies that commit a violation where the act does not fall within the State management duties assigned to them;

e) Other organisations as prescribed by law.

5. Business households, family households and residential communities that commit administrative violations shall be subject to the fine levels applicable to individuals committing administrative violations.

Article 3. Principles for sanctioning administrative violations in the field of customs

1. An organisation or individual that commits an administrative violation several times shall be sanctioned for each violation, except in the following cases: where each of the violations prescribed in Points a, b and d Clause 1 and Point a Clause 3 Article 8; Clauses 1, 2, 3 and 4 and Points a, b, c and d Clause 6 Article 9; and Point a Clause 1 and Point b Clause 2 Article 12 of this Decree is committed on several declarations, vouchers or documents belonging to customs dossiers at different times of registration of the customs declaration but has not yet been dealt with and the statute of limitations for handling it has not expired, the administrative violation shall be sanctioned once, and the aggravating circumstance of committing an administrative violation several times shall at the same time be applied to that violation.

Where an individual or organisation commits an administrative violation several times and is sanctioned for each violation, the circumstance of committing an administrative violation several times shall not be applied as an aggravating circumstance when considering and deciding on the sanctioning of the administrative violation for each of those violations.

2. The exhibits of an administrative violation are the objects, money and goods directly related to the administrative violation; they do not include objects, money and goods that have been declared to customs in accordance with the law.

3. Where the violations prescribed in Clauses 1, 2, 3, 4 and 5 Article 11; Points a and b Clause 2, Clause 3, Clause 4, Point a Clause 5 and Clause 6 Article 14; Clauses 1 and 2 Article 15; Clauses 1 and 2 Article 16; and Clauses 1, 2, 3, 4 and 5 Article 19 are committed, sanctioning shall be considered under this Decree if criminal proceedings are not instituted, in the following cases:

a) An individual commits a violation in which the exhibits of the violation are worth less than VND 100,000,000 or the tax evaded is less than VND 100,000,000, but that individual has already been sanctioned for an administrative violation in respect of an act prescribed in one of Articles 188, 189, 190, 191, 192, 193, 194, 195, 196 and 200 of the Penal Code; or an organisation commits a violation in which the exhibits of the violation are worth from VND 100,000,000 to less than VND 200,000,000 or the tax evaded is from VND 100,000,000 to less than VND 200,000,000, but that organisation has already been sanctioned for an administrative violation in respect of an act prescribed in one of Articles 188, 189, 190, 191, 192, 193, 194, 195, 196 and 200 of the Penal Code;

b) An individual commits a violation in which the exhibits of the violation are worth less than VND 100,000,000 or the tax evaded is less than VND 100,000,000, but that individual has been convicted of one of the offences prescribed in Articles 188, 189, 190, 191, 192, 193, 194, 195, 196 and 200 of the Penal Code and the conviction has not been expunged; or an organisation commits a violation in which the exhibits of the violation are worth from VND 100,000,000 to less than VND 200,000,000 or the tax evaded is from VND 100,000,000 to less than VND 200,000,000, but that organisation has been convicted of one of the offences prescribed in Articles 188, 189, 190, 191, 192, 193, 194, 195, 196 and 200 of the Penal Code and the conviction has not been expunged;

c) An individual commits a violation in which the exhibits of the violation are worth less than VND 100,000,000 but are relics or antiques; or an organisation commits a violation in which the exhibits of the violation are worth less than VND 200,000,000 but are relics or antiques.

Article 4. Mitigating circumstances

1. The mitigating circumstances prescribed in Article 9 of the Law on Handling of Administrative Violations No. 15/2012/QH13.

2. The exhibits of the violation are worth not more than 50% of the minimum fine of the fine bracket for the violation.

Article 5. Statute of limitations for sanctioning administrative violations in the field of customs

1. Statute of limitations for sanctioning administrative violations concerning tax administration:

a) For an administrative violation that is an act of tax evasion not yet serious enough for criminal prosecution, or an act of false declaration leading to a shortfall in the tax payable or to an increase in the tax exempted, reduced, refunded or not collected, the statute of limitations for sanctioning is 05 years;

b) Where the statute of limitations for sanctioning an administrative violation concerning tax administration has expired, the taxpayer shall not be sanctioned but must still pay in full into the State budget the tax shortfall, the tax wrongly exempted, reduced, refunded or not collected, or the tax evaded, together with the late-payment amount, for the 10 years preceding the date on which the administrative violation concerning tax administration was detected.

2. The statute of limitations for sanctioning other violations in the field of customs is 02 years.

3. The point from which the statute of limitations for sanctioning administrative violations in the field of customs is counted shall be determined under Clauses 6 and 7 of this Article.

4. Where an administrative violation is sanctioned upon transfer from an agency conducting legal proceedings under Article 63 of the Law on Handling of Administrative Violations No. 15/2012/QH13, as amended and supplemented by Law No. 67/2020/QH14 and Law No. 88/2025/QH15, the statute of limitations shall be extended by 01 year beyond that prescribed in Point a Clause 1 and Clause 2 of this Article.

The time during which the agency conducting legal proceedings accepts and considers the case shall be counted towards the statute of limitations for sanctioning the administrative violation.

5. Where, within the time limits prescribed in Clauses 1 and 2 of this Article, an individual or organisation deliberately evades or obstructs the sanctioning, the statute of limitations for sanctioning the administrative violation shall be counted afresh from the time the act of evading or obstructing the sanctioning ceases.

6. The violations determined to have ended, and the time at which the violation ceased, are as follows:

a) For the administrative violations prescribed in Article 8 of this Decree, the time of cessation is the time of carrying out customs procedures and submitting the tax dossier;

b) For the administrative violations prescribed in Article 9 of this Decree, the time of cessation is the time of registration of the customs declaration, or the time of submission of the cargo manifest, the passenger list or the baggage declaration of the dossier of the means of transport on exit, entry or in transit;

c) For the administrative violations prescribed in Article 11 of this Decree, the time of cessation is the time at which the person on exit or entry completes the customs declaration;

d) For the administrative violations prescribed in Point a Clause 1 Article 12 of this Decree, the time of cessation is the time of submitting, producing or sending to the customs authority the documents belonging to the customs dossier under the registered customs declaration;

đ) For the administrative violations prescribed in Point b Clause 1 Article 12 of this Decree, the time of cessation is the time at which the taxpayer amends or supplements the final settlement report;

e) For the administrative violations prescribed in Point đ Clause 1 Article 10 and Point c Clause 2 Article 12 of this Decree, the time of cessation is the time at which the taxpayer submits the final settlement report;

g) For the administrative violations prescribed in Point a Clause 7 Article 12 of this Decree, the time of cessation is the time of declaring, submitting or producing the vouchers and documents to the customs authority;

h) For the administrative violations prescribed in Point b Clause 7 Article 12 of this Decree, the time of cessation is the time at which the unlawful use of the log-in account or digital signature issued to another organisation or individual for carrying out customs procedures stops;

i) For the administrative violations prescribed in Point c Clause 7 Article 12 of this Decree, the time of cessation is the time at which the unauthorised access to, falsification of or destruction of the customs information system stops;

k) For the administrative violations prescribed in Points a, b, c and e Clause 1 Article 10; Points b, c, đ, e and h Clause 1 Article 15; Clauses 1 and 2 Article 16; Article 17; Article 18; Article 19; Article 20; Article 21; Article 22; and Article 23 of this Decree, the time of cessation is the time of registration of the customs declaration, or the time of submission of the dossier for tax reduction, tax refund or non-collection of tax, or of the dossier for dealing with overpaid tax and fines.

7. Administrative violations under this Decree that do not fall within the cases prescribed in Clause 6 of this Article are determined to be ongoing violations.

Article 6. Forms of sanction and remedial measures

1. For each administrative violation in the field of customs, the organisation or individual shall be subject to one of the principal forms of sanction, namely a caution or a fine.

2. A caution shall apply to individuals aged between full 14 years and under 16 years who commit a violation under this Decree.

3. Fine levels for individuals and organisations:

a) The fine levels prescribed in Chapter II of this Decree are the fine levels for organisations; the fine level for an individual is 1/2 of the fine level for an organisation, except in the cases prescribed in Points b and c of this Clause;

b) The fine levels for the violations prescribed in Article 11 of this Decree are the fine levels for individuals;

c) The fine levels for the administrative violations concerning tax administration prescribed in Articles 10 and 15 of this Decree are the fine levels applicable to both individuals and organisations;

d) Business households, family households and residential communities that commit administrative violations shall be subject to the fine levels applicable to individuals committing administrative violations. The representative of the business household, the head of the family household and the head of the residential community shall be responsible for complying with the decisions sanctioning the administrative violations on behalf of the business household, the family household and the residential community;

đ) When a fine is imposed, the specific fine level for an administrative violation prescribed in Articles 8, 9, 11, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23, 24 and 25 and Clauses 1, 2 and 4 Article 26 of this Decree is the median of the fine bracket prescribed for that violation.

If there is 01 mitigating circumstance, the specific fine shall be the median of the fine bracket less 10% of that median; where there are 02 or more mitigating circumstances, the minimum of the fine bracket shall apply.

If there is 01 aggravating circumstance, the specific fine shall be the median of the fine bracket plus 10% of that median; where there are 02 or more aggravating circumstances, the maximum of the fine bracket shall apply;

e) When determining the fine for an administrative violation that has both aggravating and mitigating circumstances, the aggravating circumstances shall be offset on the principle that one mitigating circumstance offsets one aggravating circumstance.

4. Additional form of sanction:

Confiscation of the exhibits of the administrative violation.

5. Remedial measures:

In addition to the remedial measures prescribed in Clause 1 Article 28 of the Law on Handling of Administrative Violations No. 15/2012/QH13, as amended and supplemented by Law No. 67/2020/QH14, this Decree provides in this Clause for the following remedial measures applicable to the violations prescribed in Chapter II:

a) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export, of the exhibits and means of the administrative violation;

b) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export through the border gate of importation, of the exhibits and means of the administrative violation;

c) Compelling the transport of goods in transit, goods transferred between ports, goods transferred between border gates, goods transferred between customs checkpoints and goods temporarily imported for re-export through the prescribed border gates and along the prescribed routes;

d) Compelling the removal of packaging and goods labels that were altered by the violation; compelling the removal of the infringing element on the goods label before the goods are taken out of the territory of the Socialist Republic of Vietnam;

đ) Compelling the removal from the territory of the Socialist Republic of Vietnam, the re-export or the destruction of: goods and articles harmful to human health, livestock, crops and the environment; cultural products with harmful contents; and cultural products banned from dissemination or circulation, or in respect of which a decision suspending dissemination or circulation has been issued;

e) Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law;

g) Compelling the full payment of the tax evaded and of the tax shortfall;

h) Compelling the full payment into the State budget of the tax wrongly exempted, reduced, refunded or not collected;

i) Compelling the affixing of the “VIETNAM DUTY NOT PAID” stamp as prescribed;

k) Compelling the destruction of forged customs seals.

Article 7. Cases in which administrative violations are not sanctioned

1. The cases in which no sanction is imposed under Article 11 of the Law on Handling of Administrative Violations No. 15/2012/QH13.

Where goods or means of transport are brought into the territory of the Socialist Republic of Vietnam owing to an unforeseeable event or an event of force majeure, the customs authority or another competent authority must be notified in accordance with the law; those goods or means of transport must be taken out of the territory of the Socialist Republic of Vietnam once the above circumstances have been overcome.

2. Cases in which administrative violations in the field of customs are not sanctioned

a) The taxpayer has made a false declaration as prescribed in Article 10 of this Decree but has made an additional declaration before the customs authority gives notice of the direct inspection of the customs dossier for goods undergoing customs procedures; has made an additional declaration within 60 days from the date of customs clearance and before the decision on an inspection or examination of the cleared goods or on post-clearance audit; has amended or supplemented the final settlement report within 60 days from the date of submitting the final settlement report and before the decision on the inspection of the final settlement report, or on an inspection or examination of the cleared goods or on post-clearance audit; has made an additional declaration of the customs value within the prescribed time limit where the goods had no official price at the time of registration of the customs declaration, where the goods involve an actual payment, or where the goods involve additions to the customs value that could not be determined at the time of registration of the customs declaration; or has made an additional declaration within the prescribed time limit where, for exports or imports in respect of which a tolerance as to quantity or commercial level of the goods has been agreed, the goods sent in excess do not exceed the tolerance and the goods are not in excess of the permit or the specialised inspection certificate, or are in excess of the permit or the specialised inspection certificate but the competent authority has allowed the quantity to be adjusted within the prescribed time limit;

b) The taxpayer fulfils its tax obligation under an administrative document or a handling decision of the customs authority or a competent State agency relating to the determination of the taxpayer's tax obligation under Point o Clause 1 Article 37 of the Law on Tax Administration No. 108/2025/QH15;

c) Goods sent into Vietnam do not conform to the contract as prescribed in Article 39 of the Commercial Law No. 36/2005/QH11 (except goods banned from import or suspended from import, counterfeit goods, and scrap not on the List permitted to be imported as production materials), but the consignor, the carrier, the consignee or the lawful representative of the consignor, carrier or consignee has given written notice (clearly stating the reason), together with the relevant documents, to the Head of the Customs Team at the border gate or outside the border gate where the goods are stored, before the customs declaration is registered.

Chapter II

ADMINISTRATIVE VIOLATIONS, FORMS OF SANCTION, REMEDIAL MEASURES, AND MEASURES TO PREVENT ADMINISTRATIVE VIOLATIONS AND TO SECURE THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS

Article 8. Violations of the provisions on time limits for carrying out customs procedures and submitting tax dossiers

1. A fine of from VND 500,000 to VND 1,000,000 shall be imposed for failing to observe the prescribed time limit in one of the following cases:

a) Declaring, submitting, producing or supplying information of the customs dossier, except for the violations prescribed in Clauses 3, 4, 5 and 6 of this Article;

b) Making an amended or additional declaration upon a change in the information on the container numbers of exported or imported goods, the port of loading, the border gate of exportation or the means of transport of the exported goods;

c) Re-exporting a means of transport of an individual or organisation passing through the border gate area to deliver or receive goods;

d) Making an additional declaration of the customs value after the prescribed time limit where the exported or imported goods have no official price, where the goods involve an actual payment, or where the goods involve additions to the customs value that could not be determined at the time of registration of the customs declaration.

2. A fine of from VND 1,000,000 to VND 2,000,000 shall be imposed for failing to observe the prescribed time limit in one of the following cases:

a) Supplying the audit report and financial statements of an enterprise granted priority treatment;

b) Notifying the customs authority of a decision handling a breach of the legislation on tax administration or accounting in respect of an enterprise granted priority treatment;

c) Reporting on the quantity of goods imported for the construction of factories and on goods sent to outside warehouses by an export processing enterprise;

d) Reporting on the quantity of transhipped goods brought into and out of, and remaining at, the port;

đ) Reporting statistics on the clearance of postal items brought into Vietnam for onward international transmission;

e) The quarterly report of an enterprise granted priority treatment;

g) Amending or supplementing the documents belonging to the customs dossier of aircraft, seagoing ships, international through trains, motor cars, motorcycles and mopeds on exit or entry;

h) Notifying the plan for transhipment or transfer between vessels to the customs authority managing the transhipment or transfer area.

3. A fine of from VND 2,000,000 to VND 5,000,000 shall be imposed for one of the following acts:

a) Submitting a customs declaration when the goods for export have not yet been gathered at the place notified to the customs authority;

b) Submitting the final settlement report, the notice or report on the use of duty-free goods, or the notice on the use of goods to which the preferential import duty rates in Chapter 98 of the Preferential Import Tariff apply, after the prescribed time limit;

c) Submitting the dossier applying for the 0% duty rate for components imported under the tax incentive Programme for the manufacture and assembly of motor cars, or under the tax incentive Programme for the automotive supporting industry, after the prescribed time limit;

d) Failing to deal, within the prescribed time limit, with surplus raw materials and supplies, scrap, defective products, leased or borrowed machinery and equipment and processed products upon the completion or expiry of the processing contract;

đ) Notifying, after the prescribed time limit, changes to the contents of the notice of the establishment processing or producing goods for export as regards the premises, address, production scale, legal representative of the trader, conditional business lines, or the place of storage of raw materials, supplies, machinery, equipment and export products, except for the violations under Article 10, Point c Clause 1 Article 13 and Article 15 of this Decree;

e) Notifying the sub-processing establishment, the sub-processing contract or an appendix to the sub-processing contract after the prescribed time limit;

g) Failing to re-export or re-import goods within the prescribed time limit or within the period registered with the customs authority, except for the violation prescribed in Point a Clause 4 of this Article;

h) Notifying the actual norms for the quantity of products manufactured after the prescribed time limit;

i) Notifying the customs authority, after the prescribed time limit, of the time limit, place and method of delivery and receipt of goods carried out under the designation of the foreign trader;

k) Reporting to the customs authority, after the prescribed time limit, on the use and place of storage of containers for goods used on a rotating basis under temporary import for re-export or temporary export for re-import.

4. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for one of the following acts:

a) Failing to re-export goods temporarily imported for re-export within the prescribed time limit;

b) Storing goods in transit or transhipped goods in the territory of the Socialist Republic of Vietnam beyond the prescribed time limit;

c) Declaring and carrying out the procedures after transferring to domestic consumption or changing the use purpose of goods not subject to tax or eligible for tax exemption, refund or non-collection, or goods subject to duty rates under tariff quotas, but before the decision on an inspection or examination.

5. Failure to re-export or re-import, within the prescribed time limit, a means of transport temporarily imported or temporarily exported (except in the cases sanctioned under Clause 6 of this Article, and the case of a means of transport of an individual or organisation passing through the border gate area to deliver or receive goods) shall be sanctioned as follows:

a) A fine of from VND 5,000,000 to VND 10,000,000 where the time limit for re-export or re-import is exceeded by less than 30 days;

b) A fine of from VND 10,000,000 to VND 20,000,000 where the time limit for re-export or re-import is exceeded by 30 days or more.

6. Failure to re-export, within the prescribed time limit, a temporarily imported means of transport that is a motor car carrying fewer than 24 persons (determined on the basis of the vehicle circulation registration certificate or of the actual inspection of the vehicle), except in the case sanctioned under Point c Clause 1 of this Article, shall be sanctioned as follows:

a) A fine of from VND 10,000,000 to VND 20,000,000 where the time limit for re-export is exceeded by less than 30 days;

b) A fine of from VND 20,000,000 to VND 50,000,000 where the time limit for re-export is exceeded by 30 days or more.

7. Application of remedial measures:

a) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export, of the exhibits of the administrative violation that are temporarily imported goods, within the time limit for enforcing the sanctioning decision, in respect of the violations prescribed in Point g Clause 3 and Point a Clause 4 of this Article; except where the goods are permitted to be consumed in Vietnam under the legislation on foreign trade management and other relevant provisions of law, and except where the time limit for temporary import for re-export has been extended or prolonged under the legislation on foreign trade management and the customs legislation;

b) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export, of the temporarily imported means of transport, within the time limit for enforcing the sanctioning decision, in respect of the violations prescribed in Point c Clause 1 and Clauses 5 and 6 of this Article;

c) Compelling the removal from the territory of the Socialist Republic of Vietnam of the exhibits of the administrative violation that are goods in transit or transhipped goods, within the time limit for enforcing the sanctioning decision, in respect of the violation prescribed in Point b Clause 4 of this Article.

Article 9. Violations of the provisions on customs declaration

1. A fine of from VND 1,000,000 to VND 2,000,000 shall be imposed for one of the following violations:

a) Declaring, contrary to the facts, the quantity (where the exhibits are worth more than VND 10,000,000), the name of the goods or the origin of the goods, where the goods are humanitarian aid or non-refundable aid approved by the competent authority;

b) Failing to declare on the customs declaration the special relationship between the buyer and the seller as prescribed by the customs legislation, where this does not affect the customs value.

2. A fine of from VND 2,000,000 to VND 4,000,000 shall be imposed for declaring, contrary to the facts, the quantity (where the exhibits are worth more than VND 10,000,000), the name of the goods, the quality, the customs value or the origin of the goods, in one of the following cases:

a) Goods in transit, goods transferred between border gates, or transhipped goods;

b) Goods used or destroyed in a non-tariff zone.

3. A fine of from VND 3,000,000 to VND 5,000,000 shall be imposed for one of the following violations:

a) Declaring, contrary to the facts, the quantity (where the exhibits are worth more than VND 10,000,000), the name of the goods, the quality or the customs value of exported or imported goods that are eligible for tax exemption or are not subject to tax as prescribed by law, except in the cases prescribed in Point a Clause 1, Point b Clause 2 and Point d Clause 4 of this Article;

b) Declaring, contrary to the facts, the origin of exported or imported goods, except in the cases prescribed in Point a Clause 1, Clause 2 and Point d Clause 4 of this Article.

4. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for one of the following violations:

a) Declaring incorrectly the number of master bills of lading and house bills of lading on the cargo manifest of the dossier of a means of transport on exit, entry or in transit;

b) Declaring incorrectly the number of passengers on the passenger list of the dossier of a means of transport on exit, entry or in transit;

c) Declaring incorrectly the number of pieces of baggage on the baggage declaration of the dossier of a means of transport on exit, entry or in transit;

d) Declaring, contrary to the facts, the quantity (where the exhibits are worth more than VND 10,000,000), the name of the goods or the origin of goods brought into a bonded warehouse, or of goods taken from a bonded warehouse abroad, except in the case prescribed in Point b Clause 2 of this Article.

5. A fine of from VND 20,000,000 to VND 40,000,000 shall be imposed for having completed customs procedures but not exporting, or exporting less than declared to customs as regards the quantity (where the exhibits are worth more than VND 10,000,000), the name of the goods or the customs value of the exported goods; except where the exported goods are processed products, products manufactured for export, products exported abroad by export processing enterprises, or goods temporarily imported for re-export.

This provision does not apply where the customs declaration is cancelled as prescribed, or where the customs declaration is of no value for carrying out customs procedures under Clause 2 Article 25 of the Customs Law No. 54/2014/QH13.

6. Where a violation of the provisions on customs declaration under this Article is detected by the customs declarant itself and an additional declaration is made after the prescribed time limit, the sanction shall be as follows:

a) A fine of from VND 500,000 to VND 1,000,000 for the violations prescribed in Clause 1 of this Article;

b) A fine of from VND 1,000,000 to VND 2,000,000 for the violations prescribed in Clause 2 of this Article;

c) A fine of from VND 1,500,000 to VND 2,500,000 for the violations prescribed in Clause 3 of this Article;

d) A fine of from VND 2,500,000 to VND 5,000,000 for the violations prescribed in Clause 4 of this Article;

đ) A fine of from VND 10,000,000 to VND 20,000,000 for the violation prescribed in Clause 5 of this Article.

7. Where a violation under Clause 3 or Clause 5 of this Article results in a shortfall in the tax payable, or in an increase in the tax exempted, reduced, refunded or not collected, or in tax evasion, or breaches the legislation on the management of exported and imported goods, the sanction shall be imposed under Articles 10, 15, 16, 17, 18, 19, 20, 21, 22 and 23 of this Decree.

Article 10. Violations of the provisions on tax declaration resulting in a shortfall in the tax payable or in an increase in the tax exempted, reduced, refunded or not collected

1. Acts of false declaration resulting in a shortfall in the tax payable or in an increase in the tax exempted, reduced, refunded or not collected comprise:

a) Declaring incorrectly the quantity, name of the goods, quality, customs value, goods code, duty rate or tax level, except as prescribed in Point b Clause 1 Article 15 of this Decree;

b) Declaring incorrectly goods not subject to tax, goods eligible for tax exemption, or goods managed under tariff quotas;

c) Preparing and declaring incorrectly the contents of the dossier for tax exemption, tax reduction, tax refund or non-collection of tax, or of the dossier for dealing with overpaid tax and fines;

d) Breaching the provisions on the management of raw materials, supplies, machinery, equipment and products of processing, of production for export and of export processing, resulting in the actual goods in stock being less than shown in the accounting vouchers, accounting books and customs dossiers for the exported or imported goods, where this does not fall within the cases prescribed in Points d, đ, e and g Clause 1 Article 15 of this Decree;

đ) Preparing a final settlement report on the quantity of imported raw materials, supplies and components used in production that does not match the quantity actually used to manufacture the processed products or the export products;

e) Declaring imported goods under the category of processing or production for export while having no establishment for processing goods or producing goods for export in the territory of the Socialist Republic of Vietnam; or having no machinery or equipment owned or used at the production establishment that matches the raw materials, supplies and components imported for processing or producing goods for export.

2. A penalty of 10% of the tax under-declared, or of the tax over-declared in the case of tax exemption, reduction, refund or non-collection, shall be imposed for a violation prescribed in Clause 1 of this Article that the taxpayer itself detects and in respect of which it makes an additional declaration, in one of the following cases:

a) After the customs authority gives notice of the direct inspection of the customs dossier for goods undergoing customs procedures;

b) After 60 days from the date of customs clearance and before the decision on a post-clearance audit, or on an inspection or examination of the cleared goods;

c) After the time limit prescribed for making an additional declaration to the final settlement report, but before the customs authority issues the decision on the inspection of the final settlement report or on the post-clearance audit.

3. A penalty of 20% of the tax under-declared, or of the tax over-declared in the case of tax exemption, reduction, refund or non-collection, shall be imposed in one of the following cases:

a) A violation prescribed in Clause 1 of this Article that the customs authority detects in the course of carrying out customs procedures;

b) A violation prescribed in Clause 1 of this Article that is detected upon a post-clearance audit, or upon an inspection, audit or examination of the cleared goods;

c) Failing to make an additional declaration of the customs value as prescribed, detected upon an inspection or examination, where the goods had no official price at the time of registration of the customs declaration, where the goods involve an actual payment, or where the goods involve additions to the customs value that could not be determined at the time of registration of the customs declaration;

d) A violation prescribed in Clause 1 of this Article that the customs declarant itself detects and in respect of which it makes an additional declaration to the tax dossier on matters outside those already covered by the conclusions of a post-clearance audit, or of an inspection or examination of the cleared goods.

4. Individuals and organisations committing the violations prescribed in Points b, c and d Clause 3 of this Article shall be sanctioned under Point c Clause 1 Article 15 of this Decree where one of the following cases applies:

a) The individual or organisation in violation does not voluntarily remedy the consequences by paying in full the tax payable before the administrative violation record is made;

b) The violation was transferred by an agency competent to conduct criminal proceedings under Clause 1 Article 63 of the Law on Handling of Administrative Violations No. 15/2012/QH13, as amended and supplemented by Point d Clause 31 Article 1 of Law No. 67/2020/QH14 and Clause 13 Article 1 of Law No. 88/2025/QH15, and the individual or organisation in violation does not voluntarily remedy the consequences by paying in full the tax payable before the decision sanctioning the administrative violation is issued.

5. Application of a remedial measure:

Compelling the full payment into the State budget of the tax shortfall and of the tax wrongly exempted, reduced, refunded or not collected, in respect of the violations prescribed in this Article.

6. Sanctioning under Clauses 1, 2 and 3 of this Article shall apply only where the tax difference is VND 500,000 or more per customs declaration for a violation committed by an individual, or VND 2,000,000 or more per customs declaration for a violation committed by an organisation.

7. Where a violation prescribed in Clauses 1, 2 and 3 of this Article constitutes tax evasion, the sanction shall be imposed under Article 15 of this Decree.

8. This Article does not apply to the violations prescribed in Articles 16, 17, 18, 19, 20, 21, 22 and 23 of this Decree.

Article 11. Violations of the provisions on customs declaration by persons on exit or entry in respect of foreign currency in cash, Vietnamese dong in cash, negotiable instruments, gold, other precious metals and gemstones

1. A person on exit under a passport or under other papers valid in lieu of a passport issued by a competent Vietnamese or foreign authority, or under a laissez-passer, who fails to declare, or declares incorrectly, the amount of foreign currency in cash of a type permitted to be carried, of Vietnamese dong in cash or of gold carried in excess of the prescribed level on exit, shall be sanctioned as follows:

a) A fine of from VND 1,000,000 to VND 3,000,000 where the amount carried exceeds the prescribed level and the exhibits of the violation are worth the equivalent of from VND 5,000,000 to less than VND 30,000,000;

b) A fine of from VND 5,000,000 to VND 15,000,000 where the amount carried exceeds the prescribed level and the exhibits of the violation are worth the equivalent of from VND 30,000,000 to less than VND 70,000,000;

c) A fine of from VND 15,000,000 to VND 25,000,000 where the amount carried exceeds the prescribed level and the exhibits of the violation are worth the equivalent of from VND 70,000,000 to less than VND 100,000,000;

d) A fine of from VND 30,000,000 to VND 50,000,000 where the amount carried exceeds the prescribed level and the exhibits of the violation are worth the equivalent of VND 100,000,000 or more, and criminal proceedings are not instituted.

2. A person on entry under a passport or under other papers valid in lieu of a passport issued by a competent Vietnamese or foreign authority, or under a laissez-passer, who fails to declare, or declares incorrectly, the amount of foreign currency in cash of a type permitted to be carried, of Vietnamese dong in cash or of gold carried in excess of the prescribed level on entry, except in the case prescribed in Clause 3 of this Article, shall be sanctioned as follows:

a) A fine of from VND 1,000,000 to VND 2,000,000 where the amount carried exceeds the prescribed level and the exhibits of the violation are worth the equivalent of from VND 5,000,000 to less than VND 50,000,000;

b) A fine of from VND 5,000,000 to VND 10,000,000 where the amount carried exceeds the prescribed level and the exhibits of the violation are worth the equivalent of from VND 50,000,000 to less than VND 100,000,000;

c) A fine of from VND 10,000,000 to VND 20,000,000 where the amount carried exceeds the prescribed level and the exhibits of the violation are worth the equivalent of VND 100,000,000 or more, and criminal proceedings are not instituted.

3. Where a violation under Clause 2 of this Article is committed and the amount of foreign currency in cash, Vietnamese dong in cash or gold declared exceeds the amount actually carried, the sanction shall be as follows:

a) A fine of from VND 2,000,000 to VND 5,000,000 where the amount of foreign currency in cash, Vietnamese dong in cash or gold declared in excess of the amount actually carried is worth the equivalent of from VND 5,000,000 to less than VND 20,000,000;

b) A fine of from VND 5,000,000 to VND 15,000,000 where the amount of foreign currency in cash, Vietnamese dong in cash or gold declared in excess of the amount actually carried is worth the equivalent of from VND 20,000,000 to less than VND 100,000,000;

c) A fine of from VND 15,000,000 to VND 25,000,000 where the amount of foreign currency in cash, Vietnamese dong in cash or gold declared in excess of the amount actually carried is worth the equivalent of VND 100,000,000 or more, and criminal proceedings are not instituted.

4. A person on exit or entry under a laissez-passer who carries foreign currency in cash of a type that may not be carried and who fails to declare it, or declares it incorrectly, shall be sanctioned as follows:

a) A fine of from VND 5,000,000 to VND 10,000,000 where the exhibits of the violation are worth the equivalent of from VND 5,000,000 to less than VND 50,000,000;

b) A fine of from VND 10,000,000 to VND 30,000,000 where the exhibits of the violation are worth the equivalent of from VND 50,000,000 to less than VND 100,000,000;

c) A fine of from VND 30,000,000 to VND 50,000,000 where the exhibits of the violation are worth the equivalent of VND 100,000,000 or more, and criminal proceedings are not instituted.

5. A person on exit or entry under a passport or under other papers valid in lieu of a passport issued by a competent Vietnamese or foreign authority, or under a laissez-passer, who carries other precious metals, gemstones or negotiable instruments that must be declared to customs on exit or entry as prescribed, and who fails to declare them or declares them incorrectly, shall be sanctioned as follows:

a) A fine of from VND 1,000,000 to VND 3,000,000 where the amount carried exceeds the prescribed level and the exhibits of the violation are worth the equivalent of from VND 5,000,000 to less than VND 30,000,000;

b) A fine of from VND 5,000,000 to VND 15,000,000 where the amount carried exceeds the prescribed level and the exhibits of the violation are worth the equivalent of from VND 30,000,000 to less than VND 50,000,000;

c) A fine of from VND 15,000,000 to VND 30,000,000 where the amount carried exceeds the prescribed level and the exhibits of the violation are worth the equivalent of from VND 50,000,000 to less than VND 100,000,000;

d) A fine of from VND 30,000,000 to VND 50,000,000 where the amount carried exceeds the prescribed level and the exhibits of the violation are worth the equivalent of VND 100,000,000 or more, and criminal proceedings are not instituted.

6. The value of the exhibits of a violation under this Article is the value after deducting the value of the foreign currency in cash, Vietnamese dong in cash, negotiable instruments, gold, other precious metals and gemstones that need not be declared to customs as prescribed by law.

Article 12. Violations of the provisions on customs inspection and examination

1. A fine of from VND 1,000,000 to VND 2,000,000 shall be imposed for one of the following violations:

a) Erasing or altering documents belonging to the customs dossier that have been submitted, produced or sent to the customs authority under the registered customs declaration, where this does not fall within the cases prescribed in Point a Clause 7 of this Article or in Articles 10, 15, 16, 17, 18, 19, 20, 21, 22 and 23 of this Decree;

b) Preparing a final settlement report that does not match the accounting books and vouchers and the customs declarations, where the taxpayer itself detects this and amends or supplements the final settlement report after the prescribed time limit but this does not fall within the cases prescribed in Point đ Clause 1 and Point c Clause 2 Article 10 of this Decree.

2. A fine of from VND 2,000,000 to VND 4,000,000 shall be imposed for one of the following violations:

a) Failing to arrange personnel or means to meet the customs authority's requirements for the physical inspection of goods and means of transport;

b) Breaching the provisions on the preparation and retention of dossiers, vouchers, books and electronic data;

c) Preparing a final settlement report that does not match the accounting books and vouchers and the customs declarations, where this does not fall within the cases prescribed in Point b Clause 1 of this Article or in Point đ Clause 1 and Point c Clause 2 Article 10 of this Decree.

3. A fine of from VND 4,000,000 to VND 10,000,000 shall be imposed for one of the following violations:

a) Failing to produce goods under customs supervision, or goods still in storage that are subject to post-clearance audit, for inspection by the customs authority in accordance with the customs legislation;

b) Supplying the customs authority with dossiers, vouchers, documents and electronic data relating to exported or imported goods or to means of transport on exit or entry incompletely or after the prescribed time limit, contrary to law, except for the acts of declaring, submitting, producing or supplying information of the customs dossier prescribed in Point a Clause 1 Article 8 of this Decree;

c) Failing to notify the actual norms for products exported in the financial year before the decision on an inspection, a post-clearance audit or an examination.

4. A fine of from VND 8,000,000 to VND 12,000,000 shall be imposed for failing to comply with an inspection decision of the customs authority.

5. A fine of from VND 20,000,000 to VND 30,000,000 shall be imposed for one of the following violations:

a) Substituting goods that have undergone customs inspection with goods that have not undergone customs inspection;

b) Failing to supply the customs authority with dossiers, vouchers, documents and electronic data relating to exported or imported goods or to means of transport on exit or entry, as prescribed by law.

6. Selling goods of lawful origin at a duty-free shop without affixing the “VIETNAM DUTY NOT PAID” stamp as prescribed shall be sanctioned as follows:

a) A fine of from VND 3,000,000 to VND 5,000,000 where the exhibits of the violation are worth less than VND 10,000,000;

b) A fine of from VND 5,000,000 to VND 10,000,000 where the exhibits of the violation are worth from VND 10,000,000 to less than VND 20,000,000;

c) A fine of from VND 10,000,000 to VND 20,000,000 where the exhibits of the violation are worth from VND 20,000,000 to less than VND 30,000,000;

d) A fine of from VND 20,000,000 to VND 30,000,000 where the exhibits of the violation are worth from VND 30,000,000 to less than VND 50,000,000;

đ) A fine of from VND 30,000,000 to VND 40,000,000 where the exhibits of the violation are worth VND 50,000,000 or more.

7. A fine of from VND 40,000,000 to VND 80,000,000 shall be imposed for one of the following violations:

a) Using forged vouchers or documents, or using unlawful vouchers or documents, to declare, submit or produce to the customs authority, where criminal proceedings are not instituted;

b) Unlawfully using a log-in account or digital signature issued to another organisation or individual to carry out customs procedures;

c) Gaining unauthorised access to, falsifying or destroying the customs information system;

d) Selling at a duty-free shop goods banned from export or import, or suspended from export or import, or goods not yet permitted to be disseminated or circulated in Vietnam as prescribed.

8. Additional forms of sanction:

a) Confiscation of the exhibits of the administrative violation that are goods not yet subjected to customs inspection, in respect of the violation prescribed in Point a Clause 5 of this Article; confiscation of the exhibits of the administrative violation that are goods, in respect of the violation prescribed in Point a Clause 7 of this Article, except for exhibits of the violation subject to the remedial measures prescribed in Points a and b Clause 9 and in Clause 10 of this Article;

b) Confiscation of the exhibits of the administrative violation that are forged vouchers or documents, or unlawful vouchers or documents, in respect of the violation prescribed in Point a Clause 7 of this Article.

9. Application of remedial measures:

a) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export, within the time limit for enforcing the sanctioning decision, of the exhibits of the administrative violation that are scrap not meeting the environmental conditions and technical regulations, or goods and articles harmful to human health, livestock, crops and the environment, in respect of the violation prescribed in Point a Clause 7 of this Article;

b) Compelling the destruction of the exhibits where the goods in violation are cultural products with harmful contents, in respect of the violation prescribed in Point a Clause 7 of this Article;

c) Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, in respect of the violations prescribed in Point a Clause 5 and Point a Clause 7 of this Article;

d) Compelling the affixing of the “VIETNAM DUTY NOT PAID” stamp as prescribed, in respect of the violations prescribed in Clause 6 of this Article.

10. An individual or organisation that commits a violation prescribed in Point a Clause 7 of this Article in order to evade tax shall be sanctioned under Article 15 of this Decree.

Article 13. Violations of the provisions on customs supervision

1. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for one of the following violations:

a) Carrying out the transhipment, transfer, warehousing or consolidation with exported goods, with a change in the mode of transport or in the means of transport, in the course of transporting goods under customs supervision, without sending the approved written request to the customs authority as prescribed by law;

b) Destroying scrap and defective products from processing activities, from the production of goods for export or from the operations of an export processing enterprise without notifying the customs authority, where this does not fall within the cases prescribed in Articles 10 and 15 of this Decree;

c) Failing to notify the place of storage when bringing imported raw materials, supplies, machinery, equipment and components, export products or semi-finished products to another establishment for sub-processing, or to an establishment or place of storage other than the one initially notified to the customs authority, for processing or producing goods for export;

d) Transporting goods between the duty-free goods warehouse, the duty-free shop and the aircraft, or vice versa, without notifying the customs authority or without its consent.

2. A fine of from VND 10,000,000 to VND 20,000,000 shall be imposed for one of the following violations:

a) Transporting goods in transit, goods transferred between ports, goods transferred between border gates, goods transferred between customs checkpoints or goods temporarily imported for re-export otherwise than along the routes and itineraries, and otherwise than through the places, border gates and within the time limits, prescribed or registered in the customs dossier;

b) Altering, of one's own accord, the packaging or labels of goods under customs supervision;

c) Failing to keep in their original state goods under customs supervision, or goods handed over for safekeeping as prescribed by law pending completion of customs clearance;

d) Storing goods otherwise than at the place prescribed or at the place registered with the customs authority, except in the case prescribed in Point c Clause 1 of this Article;

đ) Storing goods brought in for safekeeping at a place that does not meet the conditions prescribed by law;

e) Consolidating goods in transit with exported goods without meeting the prescribed conditions;

g) Storing containers for goods used on a rotating basis otherwise than at the place notified by the customs declarant to the customs authority when carrying out the temporary import procedures;

h) Transhipping or transferring goods or articles between vessels on a means of transport without the consent of the customs authority;

i) Using a means of transporting goods in transit that does not meet the customs supervision conditions as prescribed;

k) Transporting goods through a land border gate by another mode of transport agreed between Vietnam and a bordering country (automated means of transporting goods operating without a driver across a land border gate within a defined area, conveyor belts, pipelines, transmission lines or other forms prescribed by law or agreed between the competent authorities of Vietnam and of the bordering country) without first supplying the customs authority with information on the goods and the time of transport for supervision purposes as prescribed;

l) The driver of a means of transport failing to bring the means of transport carrying imported goods to the place for gathering, inspecting and supervising exported and imported goods, or to the area for gathering, inspecting and supervising goods as prescribed in the border gate area, pending customs procedures;

m) Individuals, agencies and organisations in a border area that regularly cross the border gate for daily living purposes failing to register their means of transport with the customs authority for inspection and supervision as prescribed;

n) Having no written notice from the customs authority permitting the goods to be placed in a bonded warehouse at the border gate of exportation, or to be returned to the original bonded warehouse or to a place for gathering, inspecting and supervising exported and imported goods in the border gate or border area, where goods released from a bonded warehouse have exceeded the period of storage in the customs supervision area at the border gate of exportation and could not be exported.

3. A fine of from VND 20,000,000 to VND 30,000,000 shall be imposed for failing to keep the customs seal in its original state, or for failing to keep the carrier's seal in its original state where customs sealing is not required as prescribed, in the course of transporting goods under customs supervision, or for using a forged customs seal or a forged carrier's seal.

4. A fine of from VND 30,000,000 to VND 40,000,000 shall be imposed for one of the following violations:

a) Consuming goods under customs supervision, except in the case prescribed in Clause 5 of this Article.

Where a violation under this Point is committed and the exhibits of the violation are goods not subject to tax, goods eligible for tax exemption or goods subject to duty rates under tariff quotas, and there is no breach of the policies on the management of exported and imported goods, the sanction shall be imposed under Point g Clause 1 Article 15 of this Decree;

b) Consuming a means of transport registered for circulation abroad and temporarily brought into Vietnam on entry.

5. A fine of from VND 40,000,000 to VND 50,000,000 shall be imposed for consuming goods brought in for safekeeping pending completion of customs clearance as prescribed.

6. A fine of from VND 60,000,000 to VND 80,000,000 shall be imposed for failing to keep the customs seal in its original state, or for failing to keep the carrier's seal in its original state where customs sealing is not required as prescribed, in the course of transporting goods under customs supervision, or for using a forged customs seal or a forged carrier's seal, where the goods under customs supervision have been consumed.

7. Additional form of sanction:

Confiscation of the exhibits of the administrative violation in respect of the violation prescribed in Point b Clause 4 of this Article, where the exhibits of the violation remain.

8. Application of remedial measures:

a) Compelling the transport of goods in transit, goods transferred between ports, goods transferred between border gates, goods transferred between customs checkpoints and goods temporarily imported for re-export through the prescribed border gates and along the prescribed routes, in respect of the violation prescribed in Point a Clause 2 of this Article;

b) Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, in respect of the violation prescribed in Point b Clause 4 of this Article;

c) Compelling the removal of the packaging and goods labels that were altered by the violation prescribed in Point b Clause 2 of this Article;

d) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export through the border gate of importation, of the exhibits of the administrative violation, in respect of the violation prescribed in Point n Clause 2 of this Article;

đ) Compelling the destruction of the forged seals, in respect of the violations prescribed in Clauses 3 and 6 of this Article.

9. Where an individual or organisation commits a violation prescribed in Point a Clause 4, Clause 5 or Clause 6 of this Article and the goods have been consumed, and also commits a violation prescribed in Articles 16, 17, 18, 19, 20, 21, 22 and 23 of this Decree, that individual or organisation shall, in addition to being sanctioned under Point a Clause 4, Clause 5 or Clause 6 of this Article, be sanctioned for the corresponding violation prescribed in Articles 16, 17, 18, 19, 20, 21, 22 and 23 of this Decree.

Article 14. Violations of the provisions on customs control

1. A fine of from VND 1,000,000 to VND 3,000,000 shall be imposed for one of the following violations:

a) Failing to comply with an order to stop or search a means of transport as prescribed;

b) Failing to supply the cargo hold plan, to give directions or to open places suspected of concealing goods on a means of transport in order to carry out an administrative search decision.

2. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for one of the following violations:

a) Harbouring, buying, selling or transporting exported or imported goods without lawful documents within a customs operation area, where the exhibits of the violation are worth less than VND 30,000,000;

b) Unlawfully transporting goods, Vietnamese dong in cash, foreign currency in cash, gold, other precious metals or gemstones across the border, where the exhibits of the violation are worth less than VND 30,000,000;

c) Bringing a means of transport across the national land border otherwise than along the prescribed routes or through the prescribed border gates; failing to carry out customs procedures as prescribed.

3. A fine of from VND 10,000,000 to VND 20,000,000 shall be imposed for the violations prescribed in Points a and b Clause 2 of this Article where the exhibits of the violation are worth from VND 30,000,000 to less than VND 50,000,000.

4. A fine of from VND 20,000,000 to VND 40,000,000 shall be imposed for the violations prescribed in Points a and b Clause 2 of this Article where the exhibits of the violation are worth from VND 50,000,000 to less than VND 70,000,000.

5. A fine of from VND 40,000,000 to VND 60,000,000 shall be imposed for one of the following violations:

a) The violations prescribed in Points a and b Clause 2 of this Article where the exhibits of the violation are worth from VND 70,000,000 to less than VND 100,000,000;

b) Unloading goods at a port other than the port of destination stated in the cargo manifest and the bill of lading;

c) Loading, unloading, transhipping, transferring between vessels, transferring between wagons or detaching wagons of exported, imported or transit goods on a means of transport under customs inspection and supervision without the consent of the customs authority;

d) Dispersing, destroying or discarding goods in order to evade customs inspection, supervision and control;

đ) Transporting scrap into Vietnam for a consignee named on the cargo manifest that does not satisfy the conditions for importing scrap as production materials.

6. A fine of from VND 60,000,000 to VND 80,000,000 shall be imposed for the violations prescribed in Points a and b Clause 2 of this Article where the exhibits of the violation are worth VND 100,000,000 or more, and criminal proceedings are not instituted.

7. Additional form of sanction:

Confiscation of the exhibits of the administrative violation in respect of the violations prescribed in Points a and b Clause 2, Clause 3, Clause 4, Points a and d Clause 5 and Clause 6 of this Article; except for exhibits of the violation subject to the remedial measure prescribed in Point d Clause 8 of this Article.

8. Application of remedial measures:

a) Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, in respect of the violations prescribed in Points a and b Clause 2, Clause 3, Clause 4, Points a and d Clause 5 and Clause 6 of this Article;

b) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export, of the means of the administrative violation that is a means of transport registered for circulation abroad, within the time limit for enforcing the sanctioning decision, in respect of the violation prescribed in Point c Clause 2 of this Article;

c) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export, within the time limit for enforcing the sanctioning decision, in respect of the violation prescribed in Point đ Clause 5 of this Article where the exhibits of the administrative violation are scrap not meeting the environmental conditions and technical regulations;

d) Compelling the destruction of goods and articles harmful to human health, livestock, crops and the environment, and of cultural products with harmful contents, in respect of the violations prescribed in Points a and b Clause 2, Clause 3, Clause 4, Point a Clause 5 and Clause 6 of this Article.

Article 15. Sanctioning of acts of tax evasion

1. Acts of tax evasion comprise:

a) Using unlawful vouchers or documents, or vouchers or documents not matching the actual transaction, to declare tax; erasing or altering vouchers of one's own accord, resulting in a shortfall in the tax payable or in an increase in the tax exempted, reduced, refunded or not collected;

b) Declaring incorrectly the goods code, the duty rate or the tax level for goods in respect of which the Ministry of Finance or the customs authority has given guidance on the goods code, duty rate or tax level as prescribed;

c) Committing a violation prescribed in Points b, c and d Clause 3 Article 10 of this Decree where the individual or organisation in violation does not pay in full the tax payable as prescribed before the violation record is made, or before the decision sanctioning the administrative violation is issued where an agency conducting criminal proceedings has transferred the violation file for the sanctioning of the administrative violation under Clause 1 Article 63 of the Law on Handling of Administrative Violations No. 15/2012/QH13, as amended and supplemented by Point d Clause 31 Article 1 of Law No. 67/2020/QH14 and Clause 13 Article 1 of Law No. 88/2025/QH15;

d) Carrying out export procedures but not exporting processed products, products manufactured for export or products exported abroad by an export processing enterprise;

đ) Declaring, contrary to the facts of the exported goods, the quantity of processed products, of products manufactured for export, of products exported abroad by an export processing enterprise, or of re-exported goods;

e) Failing to declare the domestically purchased raw materials and supplies subject to export duty that are incorporated into processed products for export; declaring incorrectly the value of the exported raw materials, supplies and components incorporated into the processed products so as to increase the tax exempted for the processed products when they are re-imported into Vietnam;

g) Using goods not subject to tax, goods eligible for tax exemption or goods managed under tariff quotas for purposes other than those intended, without declaring the change of use purpose to the customs authority;

h) Declaring incorrectly the quantity, name, quality or value of goods imported from a non-tariff zone into the domestic market;

i) Failing to record in the accounting books the revenues and expenses relating to the determination of the tax payable;

k) Selling duty-free goods to persons not entitled to them, or in excess of the quantity limits or contrary to the conditions prescribed by law;

l) Colluding with the consignor to import goods for the purpose of evading tax.

2. A taxpayer that commits a violation prescribed in Clause 1 of this Article and is not subject to criminal prosecution shall be fined as follows:

a) A fine of 01 time the tax evaded where there is no aggravating circumstance;

b) Where there are aggravating circumstances, the fine shall increase by 0.2 time for each aggravating circumstance, but shall not exceed 03 times the tax evaded.

3. Application of a remedial measure:

Compelling the full payment of the tax evaded, in respect of the violations prescribed in this Article.

4. This Article does not apply to the violations prescribed in Articles 16, 17, 18, 19, 20, 21, 22 and 23 of this Decree.

5. The act prescribed in Point b Clause 1 of this Article applies where the individual or organisation in violation has been given guidance by the Ministry of Finance or the customs authority on the code, duty rate or tax level for goods having the same name, code, duty rate and tax level as the goods in violation, in one of the following forms:

a) The Ministry of Finance has issued a document giving guidance on the code, duty rate or tax level;

b) The competent customs authority has issued a notice of the results of analysis and classification, or a written advance determination of the code, duty rate or tax level;

c) The competent customs authority has determined the code, duty rate or tax level for the goods and has issued a decision on tax assessment, or has issued a decision sanctioning an administrative violation for declaring incorrectly the code, duty rate or tax level of those goods.

Article 16. Violations of the provisions on the export, import and transport into Vietnam of goods banned from export or import, or suspended from export or import

1. The export, import or transport into Vietnam of goods banned from export or import, except in the cases prescribed in Clauses 3 and 4 of this Article, shall be sanctioned as follows:

a) A fine of from VND 10,000,000 to VND 20,000,000 where the exhibits of the violation are worth less than VND 20,000,000;

b) A fine of from VND 20,000,000 to VND 30,000,000 where the exhibits of the violation are worth from VND 20,000,000 to less than VND 50,000,000;

c) A fine of from VND 30,000,000 to VND 50,000,000 where the exhibits of the violation are worth from VND 50,000,000 to less than VND 70,000,000;

d) A fine of from VND 50,000,000 to VND 70,000,000 where the exhibits of the violation are worth from VND 70,000,000 to less than VND 100,000,000;

đ) A fine of from VND 70,000,000 to VND 100,000,000 where the exhibits of the violation are worth VND 100,000,000 or more, and criminal proceedings are not instituted.

2. The export, import or transport into Vietnam of goods suspended from export or import, except in the cases prescribed in Clauses 3 and 4 of this Article, shall be sanctioned as follows:

a) A fine of from VND 5,000,000 to VND 10,000,000 where the exhibits of the violation are worth less than VND 20,000,000;

b) A fine of from VND 10,000,000 to VND 30,000,000 where the exhibits of the violation are worth from VND 20,000,000 to less than VND 50,000,000;

c) A fine of from VND 30,000,000 to VND 50,000,000 where the exhibits of the violation are worth from VND 50,000,000 to less than VND 70,000,000;

d) A fine of from VND 50,000,000 to VND 70,000,000 where the exhibits of the violation are worth from VND 70,000,000 to less than VND 100,000,000;

đ) A fine of from VND 70,000,000 to VND 80,000,000 where the exhibits of the violation are worth VND 100,000,000 or more, if criminal proceedings are not instituted.

3. The unlawful bringing into or out of the territory of the Socialist Republic of Vietnam of narcotics, weapons or firecrackers of all kinds that are on the list of goods banned from export or import, or suspended from export or import, shall be sanctioned under the Government's Decree No. 282/2025/NĐ-CP of 30 October 2025 providing for the sanctioning of administrative violations in the fields of security, order and social safety; the prevention and combat of social evils; and the prevention and combat of domestic violence.

4. The transport of elephant ivory and rhinoceros horn of a type banned from export or import shall be sanctioned as the act of “unlawfully transporting forest products” prescribed in Article 25 of the Government's Decree No. 146/2026/NĐ-CP of 06 May 2026 providing for the sanctioning of administrative violations in the field of forestry; the export or import of elephant ivory and rhinoceros horn of a type banned from export or import shall be sanctioned as the act of “unlawfully storing, trading in, exporting, importing or processing forest products” prescribed in Article 26 of Decree No. 146/2026/NĐ-CP.

5. Additional form of sanction:

Confiscation of the exhibits of the administrative violation in respect of the violations prescribed in Clauses 1 and 2 of this Article, except for exhibits of the violation subject to the remedial measures prescribed in Points a and b Clause 6 of this Article.

6. Application of remedial measures:

a) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export, within the time limit for enforcing the sanctioning decision, of the exhibits of the administrative violation that are imported goods and articles harmful to human health, livestock, crops and the environment, in respect of the violations prescribed in this Article;

b) Compelling the destruction of the exhibits of the administrative violation that are cultural products with harmful contents; cultural products banned from dissemination or circulation, or in respect of which a decision suspending dissemination or circulation has been issued; publications banned from dissemination or circulation in Vietnam; and exported goods harmful to human health, livestock, crops and the environment, in respect of the violations prescribed in this Article;

c) Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, in respect of the violations prescribed in this Article.

Article 17. Export, import, temporary import for re-export, transit and transfer between border gates of goods bearing images or contents that misrepresent national sovereignty, or other contents affecting the security, politics, economy, society or diplomatic relations of Vietnam

1. The export or import of goods bearing images or contents that misrepresent national sovereignty, or of goods bearing other contents affecting the security, politics, economy, society or diplomatic relations of Vietnam, shall be sanctioned as follows:

a) A fine of from VND 10,000,000 to VND 20,000,000 where the exhibits of the violation number fewer than 20 units of goods;

b) A fine of from VND 20,000,000 to VND 30,000,000 where the exhibits of the violation number from 20 to fewer than 50 units of goods;

c) A fine of from VND 30,000,000 to VND 50,000,000 where the exhibits of the violation number from 50 to fewer than 70 units of goods;

d) A fine of from VND 50,000,000 to VND 70,000,000 where the exhibits of the violation number from 70 to fewer than 100 units of goods;

đ) A fine of from VND 70,000,000 to VND 100,000,000 where the exhibits of the violation number 100 units of goods or more.

2. Additional form of sanction:

Confiscation of the exhibits of the administrative violation that are goods bearing images or contents that misrepresent national sovereignty, or other contents affecting the security, politics, economy, society or diplomatic relations of Vietnam, in respect of the violations prescribed in Clause 1 of this Article.

3. Application of a remedial measure:

Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, in respect of the violations prescribed in this Article.

Article 18. Export, import, temporary import for re-export, transit and transfer between border gates of goods falsely claiming Vietnamese origin

1. The export, import, temporary import for re-export, transit or transfer between border gates of goods falsely claiming Vietnamese origin shall be sanctioned as follows:

a) A fine of from VND 10,000,000 to VND 20,000,000 where the exhibits of the violation are worth less than VND 30,000,000;

b) A fine of from VND 20,000,000 to VND 30,000,000 where the exhibits of the violation are worth from VND 30,000,000 to less than VND 50,000,000;

c) A fine of from VND 30,000,000 to VND 50,000,000 where the exhibits of the violation are worth from VND 50,000,000 to less than VND 70,000,000;

d) A fine of from VND 50,000,000 to VND 70,000,000 where the exhibits of the violation are worth from VND 70,000,000 to less than VND 100,000,000;

đ) A fine of from VND 70,000,000 to VND 100,000,000 where the exhibits of the violation are worth VND 100,000,000 or more.

2. Additional form of sanction:

Confiscation of the exhibits of the administrative violation in respect of the violations prescribed in this Article, except for exhibits of the violation subject to the remedial measure prescribed in Point a Clause 3 of this Article.

3. Remedial measures:

a) Compelling the destruction of the exhibits of the administrative violation that are goods and articles harmful to human health, livestock, crops and the environment, and cultural products with harmful contents, in respect of the violations prescribed in this Article;

b) Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, in respect of the violations prescribed in this Article.

Article 19. Violations of the provisions on the export and import of goods subject to quotas, permits, conditions, technical standards and technical regulations

1. Violations of the provisions on the export and import of goods subject to conditions, technical standards and technical regulations comprise:

a) Exporting or importing goods that do not satisfy the conditions, technical standards or technical regulations;

b) Exporting or importing goods subject to specialised inspection without a notice of the results of the specialised inspection as prescribed by law.

2. Importing goods without a document certifying the origin of the goods where such a document is required in order to establish that the goods do not originate from countries posing a risk to social safety, public health or environmental sanitation that needs to be controlled.

3. Violations under Clauses 1 and 2 of this Article shall be sanctioned as follows:

a) A fine of from VND 2,000,000 to VND 5,000,000 where the exhibits of the violation are worth less than VND 20,000,000;

b) A fine of from VND 5,000,000 to VND 10,000,000 where the exhibits of the violation are worth from VND 20,000,000 to less than VND 30,000,000;

c) A fine of from VND 10,000,000 to VND 20,000,000 where the exhibits of the violation are worth from VND 30,000,000 to less than VND 50,000,000;

d) A fine of from VND 20,000,000 to VND 30,000,000 where the exhibits of the violation are worth from VND 50,000,000 to less than VND 100,000,000;

đ) A fine of from VND 30,000,000 to VND 50,000,000 where the exhibits of the violation are worth VND 100,000,000 or more, and criminal proceedings are not instituted.

4. Exporting or importing goods that are required to be covered by a quota or an export or import permit without such a quota or export or import permit shall be sanctioned as follows:

a) A fine of from VND 5,000,000 to VND 10,000,000 where the exhibits of the violation are worth less than VND 20,000,000;

b) A fine of from VND 10,000,000 to VND 20,000,000 where the exhibits of the violation are worth from VND 20,000,000 to less than VND 50,000,000;

c) A fine of from VND 20,000,000 to VND 30,000,000 where the exhibits of the violation are worth from VND 50,000,000 to less than VND 70,000,000;

d) A fine of from VND 30,000,000 to VND 50,000,000 where the exhibits of the violation are worth from VND 70,000,000 to less than VND 100,000,000;

đ) A fine of from VND 50,000,000 to VND 70,000,000 where the exhibits of the violation are worth VND 100,000,000 or more, and criminal proceedings are not instituted.

5. A fine of 02 times the fine level shall be imposed for the violations prescribed in this Article where the customs declarant submits the customs dossier only after 30 days from the date on which the goods arrived at the border gate.

6. Application of remedial measures:

a) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export, of the exhibits of the administrative violation that are imported goods, within 30 days from the date of receipt of the sanctioning decision, in respect of the violations prescribed in this Article; except for imported goods for which the competent authority has granted a permit within the time limit referred to in this Point;

b) Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, in respect of the violations prescribed in this Article.

7. The permits, conditions, technical standards and technical regulations referred to in this Article are the permits, conditions, technical standards and technical regulations prescribed in the Law on Foreign Trade Management No. 05/2017/QH14 and in other legal documents providing for permits, conditions, technical standards and technical regulations for exported and imported goods, as well as the conditions as to business entity that a trader must satisfy when engaging in export and import activities.

Article 20. Violations of the provisions on the export and import of goods on the list of goods for which exporting and importing traders are designated

1. A fine of from VND 30,000,000 to VND 50,000,000 shall be imposed for exporting or importing goods on the list of goods for which exporting and importing traders are designated, without a written designation from the competent authority as prescribed.

2. Application of remedial measures:

a) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export, of the exhibits of the administrative violation within 30 days from the date of receipt of the sanctioning decision, in respect of the violations prescribed in this Article where the exhibits of the violation are imported goods; except where the competent authority issues a written designation for importing the goods within the time limit referred to in this Point;

b) Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, in respect of the violations prescribed in this Article.

Article 21. Violations of the provisions on the temporary import for re-export and temporary export for re-import of goods

1. A fine of from VND 10,000,000 to VND 20,000,000 shall be imposed for one of the following violations:

a) Temporarily importing for re-export goods (other than goods traded by way of temporary import for re-export) that require a permit for temporary import for re-export, without such a permit;

b) Temporarily exporting for re-import goods that require a permit for temporary export for re-import, without such a permit, except in the case prescribed in Point b Clause 2 of this Article.

2. A fine of from VND 20,000,000 to VND 40,000,000 shall be imposed for one of the following violations:

a) Temporarily importing for re-export (other than goods traded by way of temporary import for re-export) goods banned from import or export, or suspended from import or export;

b) Temporarily exporting for re-import goods banned from export or import, or suspended from export or import, without a permit for temporary export for re-import;

c) Trading by way of temporary import for re-export in goods on the list of goods subject to conditional trading by way of temporary import for re-export, without satisfying the conditions for such trading.

3. A fine of from VND 40,000,000 to VND 80,000,000 shall be imposed for trading by way of temporary import for re-export in goods that require a permit, without such a permit, except in the case prescribed in Clause 4 of this Article.

4. A fine of from VND 60,000,000 to VND 80,000,000 shall be imposed for the violation prescribed in Clause 3 of this Article where the exhibits of the violation are goods banned from export or import, or suspended from export or import, or goods not yet permitted to be circulated or used in Vietnam.

5. A fine of from VND 80,000,000 to VND 100,000,000 shall be imposed for trading by way of temporary import for re-export in goods on the list of goods banned from, or suspended from, trading by way of temporary import for re-export.

6. Additional form of sanction:

Confiscation of the exhibits of the administrative violation in respect of the violations prescribed in Clauses 2 and 4 of this Article, except for exhibits of the violation subject to the remedial measures prescribed in Points b and c Clause 7 of this Article.

7. Application of remedial measures:

a) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export through the border gate of importation, of the exhibits of the administrative violation, within the time limit for enforcing the sanctioning decision, in respect of the violations prescribed in Point a Clause 1, Clause 3 and Clause 5 of this Article;

b) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export through the border gate of importation, of the exhibits of the administrative violation that are goods and articles harmful to human health, livestock, crops and the environment, within the time limit for enforcing the sanctioning decision, in respect of the violations prescribed in Clauses 2 and 4 of this Article;

c) Compelling the destruction of the exhibits of the administrative violation that are cultural products with harmful contents; cultural products banned from dissemination or circulation, or in respect of which a decision suspending dissemination or circulation has been issued; and publications banned from dissemination or circulation in Vietnam, in respect of the violations prescribed in this Article;

d) Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, in respect of the violations prescribed in this Article.

Article 22. Violations of the provisions on the transit and transfer between border gates of goods

1. A fine of from VND 30,000,000 to VND 50,000,000 shall be imposed for transferring goods between border gates where a permit is required, without a permit from the competent authority, except in the case prescribed in Clause 2 of this Article.

2. A fine of from VND 30,000,000 to VND 40,000,000 shall be imposed for one of the following violations:

a) Transiting goods that require a permit as prescribed, without such a permit;

b) Transferring between border gates goods on the list of goods banned from export or import, or suspended from export or import, or goods not yet permitted to be circulated or used in Vietnam, without a permit as prescribed.

3. A fine of from VND 50,000,000 to VND 80,000,000 shall be imposed for transferring between border gates goods on the list of goods banned from, or suspended from, trading by way of transfer between border gates.

4. Additional form of sanction:

Confiscation of the exhibits of the administrative violation in respect of the violations prescribed in Clauses 2 and 3 of this Article, except for exhibits of the violation subject to the remedial measures prescribed in Points b and c Clause 5 of this Article.

5. Application of remedial measures:

a) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export through the border gate of importation, of the exhibits of the administrative violation, within the time limit for enforcing the sanctioning decision, in respect of the violations prescribed in Clause 1 of this Article; except for exhibits of the violation that are goods subject to the remedial measure prescribed in Point c Clause 5 of this Article, and except for goods in transit for which the competent authority has granted a permit within the time limit for enforcing the sanctioning decision;

b) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export through the border gate of importation, of the exhibits of the administrative violation that are goods and articles harmful to human health, livestock, crops and the environment, within the time limit for enforcing the sanctioning decision, in respect of the violations prescribed in Clauses 2 and 3 of this Article;

c) Compelling the destruction of the exhibits of the administrative violation that are cultural products with harmful contents; cultural products banned from dissemination or circulation, or in respect of which a decision suspending dissemination or circulation has been issued; and publications banned from dissemination or circulation in Vietnam, in respect of the violations prescribed in this Article;

d) Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, in respect of the violations prescribed in this Article.

Article 23. Violations of the provisions on the labelling of imported goods

1. A fine of from VND 1,000,000 to VND 3,000,000 shall be imposed for importing goods that bear an original label whose contents cannot be read as required by the legislation on goods labels, where the importing individual or organisation is unable to remedy this.

2. Importing goods whose labels state incorrectly the mandatory particulars required by the legislation on goods labels for imported goods (except for the violations prescribed in Article 18 of this Decree) shall be sanctioned as follows:

a) A fine of from VND 500,000 to VND 1,000,000 where the goods in violation are worth less than VND 5,000,000;

b) A fine of from VND 1,000,000 to VND 3,000,000 where the goods in violation are worth from VND 5,000,000 to less than VND 10,000,000;

c) A fine of from VND 3,000,000 to VND 7,000,000 where the goods in violation are worth from VND 10,000,000 to less than VND 20,000,000;

d) A fine of from VND 7,000,000 to VND 10,000,000 where the goods in violation are worth from VND 20,000,000 to less than VND 30,000,000;

đ) A fine of from VND 10,000,000 to VND 15,000,000 where the goods in violation are worth from VND 30,000,000 to less than VND 50,000,000;

e) A fine of from VND 15,000,000 to VND 20,000,000 where the goods in violation are worth from VND 50,000,000 to less than VND 70,000,000;

g) A fine of from VND 20,000,000 to VND 25,000,000 where the goods in violation are worth from VND 70,000,000 to less than VND 100,000,000;

h) A fine of from VND 25,000,000 to VND 30,000,000 where the goods in violation are worth VND 100,000,000 or more.

3. Importing goods that are required to bear an original label without such an original label shall be sanctioned as follows:

a) A fine of from VND 1,000,000 to VND 3,000,000 where the goods in violation are worth less than VND 5,000,000;

b) A fine of from VND 3,000,000 to VND 5,000,000 where the goods in violation are worth from VND 5,000,000 to less than VND 10,000,000;

c) A fine of from VND 5,000,000 to VND 10,000,000 where the goods in violation are worth from VND 10,000,000 to less than VND 20,000,000;

d) A fine of from VND 10,000,000 to VND 15,000,000 where the goods in violation are worth from VND 20,000,000 to less than VND 30,000,000;

đ) A fine of from VND 15,000,000 to VND 25,000,000 where the goods in violation are worth from VND 30,000,000 to less than VND 50,000,000;

e) A fine of from VND 25,000,000 to VND 35,000,000 where the goods in violation are worth from VND 50,000,000 to less than VND 70,000,000;

g) A fine of from VND 35,000,000 to VND 50,000,000 where the goods in violation are worth from VND 70,000,000 to less than VND 100,000,000;

h) A fine of from VND 50,000,000 to VND 60,000,000 where the goods in violation are worth VND 100,000,000 or more.

4. Application of remedial measures:

a) Compelling the removal from the territory of the Socialist Republic of Vietnam, or the re-export, of the exhibits of the administrative violation prescribed in this Article, within the time limit for enforcing the sanctioning decision;

b) Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, in respect of the violations prescribed in this Article.

Article 24. Violations of the provisions on the management of bonded warehouses, container freight stations, duty-free shops and places for carrying out customs procedures, gathering goods and conducting customs inspection and supervision

1. A fine of from VND 1,000,000 to VND 2,000,000 shall be imposed for one of the following violations:

a) Bringing goods, machinery or equipment from the domestic market into a bonded warehouse for packaging, sorting or maintenance activities without notifying the customs authority;

b) Providing the services of reinforcing, dividing into packages and packaging; consolidating goods, grading goods, maintaining goods and taking samples of goods in a bonded warehouse without notifying the customs authority so that it may monitor and supervise them;

c) Transferring ownership of goods deposited in a bonded warehouse without notifying the customs authority so that it may manage and monitor them;

d) Failing to remove goods, raw materials and supplies from a bonded warehouse, container freight station, duty-free shop or the warehouse of a duty-free goods trader upon expiry of the prescribed period of storage.

2. A fine of from VND 2,000,000 to VND 5,000,000 shall be imposed for one of the following violations:

a) Moving goods from one bonded warehouse to another without the written consent of the competent person of the customs authority managing the bonded warehouse;

b) Expanding, reducing or relocating a duty-free shop, bonded warehouse, off-airport air cargo warehouse, container freight station, or place for carrying out customs procedures, gathering goods and conducting customs inspection and supervision, without the permission of the customs authority;

c) Providing services that are not permitted in a bonded warehouse or container freight station;

d) Failing to comply with the reporting regime for a bonded warehouse or container freight station within the prescribed time limit.

3. A fine of from VND 10,000,000 to VND 20,000,000 shall be imposed for one of the following violations:

a) Bringing into a bonded warehouse goods that may not be deposited in a bonded warehouse as prescribed by law;

b) Dispersing goods stored in a bonded warehouse;

c) Destroying goods stored in a bonded warehouse contrary to the law.

4. Additional forms of sanction:

a) Confiscation of the exhibits of the administrative violation in respect of the violation prescribed in Point b Clause 3 of this Article;

b) Confiscation of the exhibits of the administrative violation in respect of the violation prescribed in Point a Clause 3 of this Article where the exhibits are goods banned from export or import, or suspended from export or import; except for exhibits of the administrative violation subject to the remedial measures prescribed in Points b and c Clause 5 of this Article.

5. Application of remedial measures:

a) Compelling the payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, in respect of the violation prescribed in Point b Clause 3 of this Article;

b) Compelling the removal from the territory of the Socialist Republic of Vietnam of the exhibits of the administrative violation, within the time limit for enforcing the sanctioning decision, in respect of the violation prescribed in Point a Clause 3 of this Article, except for exhibits of the violation subject to the remedial measure prescribed in Point c Clause 5 of this Article;

c) Compelling the destruction of the exhibits of the administrative violation that are cultural products with harmful contents; cultural products banned from dissemination or circulation, or in respect of which a decision suspending dissemination or circulation has been issued; and publications banned from dissemination or circulation in Vietnam, in respect of the violation prescribed in Point a Clause 3 of this Article;

d) Compelling the removal of the infringing element on the goods label before the exhibits of the administrative violation are taken out of the territory of the Socialist Republic of Vietnam, in respect of the violation prescribed in Point a Clause 3 of this Article where the goods falsely claim Vietnamese origin.

Article 25. Violations of the provisions on the management of exported and imported goods at ports, warehouses, yards and places for carrying out customs procedures, gathering goods and conducting customs inspection and supervision

1. A fine of from VND 1,000,000 to VND 3,000,000 shall be imposed for one of the following acts:

a) Failing to give notice within the prescribed time limit of the situation of goods left in backlog at ports, warehouses and yards within a customs operation area;

b) Failing to arrange goods within the port, warehouse or yard area as required by the customs authority for supervision and management purposes.

2. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for one of the following violations:

a) Failing to comply fully with the regime for managing, compiling statistics on and retaining the vouchers, books and data on goods brought into storage in, and taken out of, the port, warehouse or yard area as prescribed by law, and for producing and supplying them to the customs authority on request;

b) Failing to supply information to, and to coordinate with, the customs authority in monitoring, inspecting and supervising goods entering, leaving and stored in the area of a port, warehouse, yard or place for carrying out customs procedures, gathering goods and conducting customs inspection and supervision.

3. A fine of from VND 40,000,000 to VND 60,000,000 shall be imposed for permitting goods to be taken out of a port, warehouse or yard area before receiving information that the goods are eligible to pass through the supervision area, or after receiving information suspending the passage of the goods through the customs supervision area.

Article 26. Violations relating to the coercive enforcement of administrative decisions

1. A fine of from VND 1,000,000 to VND 5,000,000 shall be imposed for deliberately failing to comply with a coercive enforcement decision by way of deduction of part of the salary or income of the individual subject to coercion under a coercive enforcement decision of the customs authority.

2. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for failing to deduct and transfer the money of an individual or organisation subject to the coercive enforcement of a competent person's decision sanctioning an administrative violation in the field of customs, except in the case prescribed in Clause 3 of this Article.

3. A fine equal to the amount not deducted and transferred into the State budget account shall be imposed on a credit institution, foreign bank branch, payment service provider or payment intermediary service provider that fails to fulfil the responsibility of deducting and transferring money from the taxpayer's account into the State budget account for the tax debt payable by the taxpayer at the request of the tax administration agency, except where the taxpayer's accounts no longer have a balance, or where the entire balance of the taxpayer's accounts has been deducted and transferred into the State budget account but is still insufficient to cover the tax debt payable by the taxpayer.

4. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for one of the following acts:

a) Failing to supply, or supplying inaccurately, information, vouchers, documents and transaction particulars of the taxpayer's account opened at a credit institution relating to exported or imported goods or to means of transport on exit or entry, when so requested by the customs authority in accordance with the law;

b) Colluding with, or covering up for, a taxpayer in evading tax or in failing to comply with a decision on the coercive administrative enforcement of tax in the field of customs.

Chapter III

SANCTIONING COMPETENCE AND CERTAIN PROCEDURES FOR SANCTIONING ADMINISTRATIVE VIOLATIONS IN CUSTOMS

Article 27. Application of measures to prevent administrative violations and to secure the sanctioning of administrative violations

1. The application of measures to prevent administrative violations and to secure the sanctioning of administrative violations shall follow Part Four of the Law on Handling of Administrative Violations No. 15/2012/QH13, as amended and supplemented by Law No. 67/2020/QH14 and Law No. 88/2025/QH15, and this Decree.

2. Where a consignment contains both goods that are exhibits of an administrative violation and goods that are not, only the goods that are exhibits of the violation may be impounded.

3. As regards exhibits that are foreign currency in cash or Vietnamese dong in cash of a person on exit or entry under a passport or under other papers valid in lieu of a passport issued by a competent Vietnamese or foreign authority, or under a laissez-passer, only the amount of foreign currency or Vietnamese dong in cash exceeding the amount that need not be declared to customs as prescribed by law may be impounded.

Article 28. Competence to make administrative violation records

1. Persons competent to make administrative violation records comprise the persons competent to sanction prescribed in Articles 29, 30, 31, 32 and 33 of this Decree while performing official duties.

2. Members of the People's Army and civil servants of the agencies prescribed in Articles 29, 30, 31, 32 and 33 of this Decree while performing official duties and tasks.

3. For administrative violations in the field of customs occurring on an aircraft, seagoing ship, inland waterway craft or train, the person competent to make the administrative violation record, or the aircraft commander, ship's master or train chief, or a person assigned by the aircraft commander, ship's master or train chief, shall make the administrative violation record and transfer it to the person competent to sanction administrative violations prescribed in Articles 29, 30, 31, 32 and 33 of this Decree within 03 working days from the date of arrival ashore, or the date on which the aircraft, seagoing ship, inland waterway craft or train arrives at the airport, port or station.

Article 29. Sanctioning competence of the Chairpersons of the People's Committees at all levels

1. The Chairperson of the commune-level People's Committee has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 50,000,000 on an individual and a fine of up to VND 100,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation;

d) Apply the remedial measures prescribed in Points a, b, c, d, đ, e, i and k Clause 5 Article 6 of this Decree.

2. The Chairperson of the provincial-level People's Committee has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 100,000,000 on an individual and a fine of up to VND 200,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation;

d) Apply the remedial measures prescribed in Points a, b, c, d, đ, e, i and k Clause 5 Article 6 of this Decree.

Article 30. Competence of the customs authorities to sanction administrative violations

The Head of the Customs Team at a border gate or outside a border gate, the Head of the Clearance Team, the Head of the Review and Post-Clearance Audit Team, the Director of the Regional Customs Sub-Department, the Director of the Anti-Smuggling Investigation Sub-Department, the Director of the Post-Clearance Audit Sub-Department and the Director of the Customs Department have competence to sanction acts of false declaration resulting in a shortfall in the tax payable or in an increase in the tax exempted, reduced, refunded or not collected; acts of tax evasion; and violations by commercial banks in failing to fulfil the responsibility of deducting and transferring money from the taxpayer's account into the State budget account for the tax debt payable by the taxpayer at the request of the tax administration agency under Clause 3 Article 44 of the Law on Tax Administration No. 108/2025/QH15.

For other administrative violations, the sanctioning competence of the customs authorities is as follows:

1. A customs officer performing official duties has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 5,000,000 on an individual and a fine of up to VND 10,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation of a value not exceeding 02 times the fine level prescribed in Point b of this Clause.

2. The Head of the Customs Team at a border gate or outside a border gate, the Head of the Review and Post-Clearance Audit Team, the Head of the Clearance Team and the Head of the Customs Control Team of a Regional Customs Sub-Department; the Head of the Anti-Smuggling Control Team of the Anti-Smuggling Investigation Sub-Department; and the Head of the Regional Post-Clearance Audit Team of the Post-Clearance Audit Sub-Department have the power to:

a) Impose a caution;

b) Impose a fine of up to VND 30,000,000 on an individual and a fine of up to VND 60,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation of a value not exceeding 02 times the fine level prescribed in Point b of this Clause;

d) Apply the remedial measures prescribed in Clause 5 Article 6 of this Decree.

3. The Director of the Anti-Smuggling Investigation Sub-Department, the Director of the Post-Clearance Audit Sub-Department and the Director of the Regional Customs Sub-Department have the power to:

a) Impose a caution;

b) Impose a fine of up to VND 50,000,000 on an individual and a fine of up to VND 100,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation;

d) Apply the remedial measures prescribed in Clause 5 Article 6 of this Decree.

4. The Director of the Customs Department has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 100,000,000 on an individual and a fine of up to VND 200,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation;

d) Apply the remedial measures prescribed in Clause 5 Article 6 of this Decree.

Article 31. Sanctioning competence of the Border Guard

1. A Border Guard soldier performing official duties has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 5,000,000 on an individual and a fine of up to VND 10,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation of a value not exceeding 02 times the fine level prescribed in Point b of this Clause.

2. The Station Chief and the Team Leader of the persons prescribed in Clause 1 of this Article have the power to:

a) Impose a caution;

b) Impose a fine of up to VND 10,000,000 on an individual and a fine of up to VND 20,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation of a value not exceeding 02 times the fine level prescribed in Point b of this Clause;

d) Apply the remedial measure prescribed in Point đ Clause 1 Article 28 of the Law on Handling of Administrative Violations.

3. The Head of a Special Task Team for Drug and Crime Prevention and Control under a Special Task Group for Drug and Crime Prevention and Control has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 15,000,000 on an individual and a fine of up to VND 30,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation of a value not exceeding 02 times the fine level prescribed in Point b of this Clause;

d) Apply the remedial measure prescribed in Point đ Clause 1 Article 28 of the Law on Handling of Administrative Violations.

4. The Commander of a Border Guard Post, the Commander of a Border Guard Flotilla and the Commander of the Border Guard Command of a Port Border Gate have the power to:

a) Impose a caution;

b) Impose a fine of up to VND 30,000,000 on an individual and a fine of up to VND 60,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation of a value not exceeding 02 times the fine level prescribed in Point b of this Clause;

d) Apply the remedial measures prescribed in Points a, đ and e Clause 5 Article 6 of this Decree.

5. The Head of a Special Task Group for Drug and Crime Prevention and Control under the Department for Drug and Crime Prevention and Control of the Border Guard Command has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 50,000,000 on an individual and a fine of up to VND 100,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation;

d) Apply the remedial measures prescribed in Points a, đ and e Clause 5 Article 6 of this Decree.

6. The Commander of a Border Guard Command; the Commander of a Border Guard Squadron and the Director of the Department for Drug and Crime Prevention and Control under the Border Guard Command have the power to:

a) Impose a caution;

b) Impose a fine of up to VND 100,000,000 on an individual and a fine of up to VND 200,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation;

d) Apply the remedial measures prescribed in Points a, đ and e Clause 5 Article 6 of this Decree.

Article 32. Sanctioning competence of the Coast Guard

1. A Coast Guard officer performing official duties has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 5,000,000 on an individual and a fine of up to VND 10,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation of a value not exceeding 02 times the fine level prescribed in Point b of this Clause.

2. The Leader of a Coast Guard Professional Cell has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 10,000,000 on an individual and a fine of up to VND 20,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation of a value not exceeding 02 times the fine level prescribed in Point b of this Clause.

3. The Head of a Coast Guard Professional Team and the Chief of a Coast Guard Station have the power to:

a) Impose a caution;

b) Impose a fine of up to VND 20,000,000 on an individual and a fine of up to VND 40,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation of a value not exceeding 02 times the fine level prescribed in Point b of this Clause;

d) Apply the remedial measure prescribed in Point đ Clause 1 Article 28 of the Law on Handling of Administrative Violations.

4. The Commander of a Coast Guard Flotilla has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 30,000,000 on an individual and a fine of up to VND 60,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation of a value not exceeding 02 times the fine level prescribed in Point b of this Clause;

d) Apply the remedial measures prescribed in Points a, đ and e Clause 5 Article 6 of this Decree.

5. The Commander of a Coast Guard Squadron; the Head of a Reconnaissance Group and the Head of a Special Task Group for Drug Crime Prevention and Control under the Vietnam Coast Guard Command have the power to:

a) Impose a caution;

b) Impose a fine of up to VND 50,000,000 on an individual and a fine of up to VND 100,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation;

d) Apply the remedial measures prescribed in Points a, đ and e Clause 5 Article 6 of this Decree.

6. The Commander of a Coast Guard Region and the Director of the Department of Professional Affairs and Law under the Vietnam Coast Guard Command have the power to:

a) Impose a caution;

b) Impose a fine of up to VND 80,000,000 on an individual and a fine of up to VND 160,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation;

d) Apply the remedial measures prescribed in Points a, đ and e Clause 5 Article 6 of this Decree.

7. The Commander of the Vietnam Coast Guard has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 100,000,000 on an individual and a fine of up to VND 200,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation;

d) Apply the remedial measures prescribed in Points a, đ and e Clause 5 Article 6 of this Decree.

Article 33. Sanctioning competence of the People's Public Security

1. A People's Public Security officer performing official duties has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 10,000,000 on an individual and a fine of up to VND 20,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation of a value not exceeding 02 times the fine level prescribed in Point b of this Clause.

2. The Head of the Public Security Office at an international airport border gate and the Head of the Immigration Management Division of a provincial-level Public Security Department have the power to:

a) Impose a caution;

b) Impose a fine of up to VND 80,000,000 on an individual and a fine of up to VND 160,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation;

d) Apply the remedial measures prescribed in Points a, đ and e Clause 5 Article 6 of this Decree.

3. The Director of a provincial-level Public Security Department has the power to:

a) Impose a caution;

b) Impose a fine of up to VND 100,000,000 on an individual and a fine of up to VND 200,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation;

d) Apply the remedial measures prescribed in Points a, đ and e Clause 5 Article 6 of this Decree.

4. The Director of the Police Department for Investigation of Corruption, Economic and Smuggling Crimes and the Director of the Immigration Department have the power to:

a) Impose a caution;

b) Impose a fine of up to VND 100,000,000 on an individual and a fine of up to VND 200,000,000 on an organisation;

c) Confiscate the exhibits of an administrative violation;

d) Apply the remedial measures prescribed in Points a, đ and e Clause 5 Article 6 of this Decree.

Article 34. Principles for determining and delimiting competence to sanction administrative violations and to apply remedial measures

1. Where an administrative violation case involves several violations, sanctioning competence shall be determined according to the following principles:

a) If the form and level of sanction, the value of the exhibits and means of the administrative violation to be confiscated, or the remedial measure prescribed for any one of the violations exceeds the competence of the person sanctioning the administrative violation, that person must transfer the violation case to the level competent to sanction.

Where the matter exceeds the sanctioning competence of the Director of the Regional Customs Sub-Department, the Director of the Regional Customs Sub-Department shall transfer the violation case to the Chairperson of the provincial-level People's Committee of the place where the violation occurred for a sanctioning decision to be issued.

Where the matter exceeds the sanctioning competence of the Director of the Anti-Smuggling Investigation Sub-Department or of the Director of the Post-Clearance Audit Sub-Department of the Customs Department, those persons shall transfer the violation case to the Director of the Customs Department for a sanctioning decision to be issued;

b) If the violation falls within the sanctioning competence of several persons in different sectors, sanctioning competence shall rest with the Chairperson of the People's Committee at the level competent to sanction of the place where the violation occurred.

2. For every violation of the customs legislation occurring within a customs operation area, the customs authority assigned to manage that area shall be responsible for sanctioning it within the competence prescribed in this Decree; where the violation is detected by the Director of the Anti-Smuggling Investigation Sub-Department or the Director of the Post-Clearance Audit Sub-Department of the Customs Department, those persons shall sanction it within their competence.

For administrative violation cases in which the Anti-Smuggling Investigation Sub-Department and the Regional Customs Sub-Department jointly coordinated in the seizure, investigation and verification and it cannot be determined which agency or unit first took up the case, the Anti-Smuggling Investigation Sub-Department or the Regional Customs Sub-Department shall sanction it within its competence.

3. Persons of the customs authorities competent to sanction have competence to sanction administrative violations and to apply the remedial measures for the administrative violations prescribed in this Decree, within the competence prescribed in Article 30 of this Decree and the functions, duties and powers assigned to them.

4. The Chairpersons of the People's Committees at all levels have competence to sanction administrative violations and to apply the remedial measures for the administrative violations prescribed in Articles 8, 9, 11, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23, 24 and 25 of this Decree, within the competence prescribed in Article 29 of this Decree and the functions, duties and powers assigned to them.

5. At places along the national border where there is no customs authority, the persons of the Border Guard stationed in that area who are competent to sanction have competence to impose fines, to impose additional sanctions and to apply the remedial measures for the administrative violations in the field of customs prescribed in Article 14 of this Decree, within the competence prescribed in Article 31 of this Decree and within their scope and field of management, consistent with the functions, duties, powers and areas assigned to them.

6. At places within the sea areas of Vietnam where there is no customs authority, the persons of the Vietnam Coast Guard stationed in that area who are competent to sanction have competence to impose fines, to impose additional sanctions and to apply the remedial measures for the administrative violations in the field of customs prescribed in Article 14 of this Decree, within the competence prescribed in Article 32 of this Decree and the functions, duties, powers and sea areas assigned to them.

7. The People's Public Security has competence to impose fines, to impose additional sanctions and to apply the remedial measures for the administrative violations in the field of customs prescribed in Article 14 of this Decree, within the competence prescribed in Article 33 of this Decree and the functions, duties and powers assigned to it.

Article 35. Procedures for sanctioning and for enforcing sanctioning decisions

1. The procedures for sanctioning administrative violations in the field of customs and for enforcing sanctioning decisions shall follow Chapter III Part Two of the Law on Handling of Administrative Violations No. 15/2012/QH13 and Clauses 29 to 45 of Article 1 of Law No. 67/2020/QH14 and Law No. 88/2025/QH15; the Law on Tax Administration No. 108/2025/QH15; and the documents detailing a number of articles of, and the measures for organising and guiding the implementation of, the Law on Tax Administration No. 108/2025/QH15.

2. Where, after 30 days from the expiry of the time limit for enforcing the sanctioning decision or the decision applying a remedial measure, the remedial measures prescribed in Points a, b and đ Clause 5 Article 6 of this Decree that are stated in the decision sanctioning an administrative violation in respect of the violations prescribed in Clause 7 Article 8; Point a Clause 9 Article 12; Point d Clause 8 Article 13; Points b and c Clause 8 Article 14; Point a Clause 6 Article 16; Point a Clause 6 Article 19; Point a Clause 2 Article 20; Points a and b Clause 7 Article 21; Points a and b Clause 5 Article 22; Point a Clause 4 Article 23; and Point b Clause 5 Article 24 of this Decree have not been carried out, the competent persons prescribed in Article 29; Clauses 2, 3 and 4 Article 30; Clauses 2, 3, 4, 5 and 6 Article 31; Clauses 3, 4, 5, 6 and 7 Article 32; and Clauses 2, 3 and 4 Article 33 of this Decree shall apply an additional form of sanction or a remedial measure as follows:

a) Compelling the destruction of the exhibits of the administrative violation that are goods and articles harmful to human health, livestock, crops and the environment, and cultural products with harmful contents. The record of the destruction of the exhibits and means of the administrative violation shall follow Form MBB21 of the Appendix on certain forms used in the sanctioning of administrative violations issued together with Decree No. 118/2021/NĐ-CP;

b) Confiscating other types of exhibits not falling under Point a of this Clause. The record of the confiscation of the exhibits and means of the administrative violation shall follow Form MBB20 of the Appendix on certain forms used in the sanctioning of administrative violations issued together with Decree No. 118/2021/NĐ-CP.

3. When the remedial measures under Points a, b and đ Clause 5 Article 6 of this Decree are applied, the decision sanctioning the administrative violation or the decision applying the remedial measure must clearly state the application of the measure of confiscation or of compelled destruction prescribed in Clause 2 of this Article.

4. Where, before the expiry of the time limit prescribed in Clause 2 of this Article, the organisation or individual in violation submits a written request for the customs authority to apply the remedial measure of compelling the destruction of the exhibits of the administrative violation that are goods and articles harmful to human health, livestock, crops and the environment, or cultural products with harmful contents, or to confiscate other types of exhibits because the remedial measures prescribed in Points a, b and đ Clause 5 Article 6 of this Decree cannot be carried out, the competent persons prescribed in Article 29; Clauses 2, 3 and 4 Article 30; Clauses 2, 3, 4, 5 and 6 Article 31; Clauses 3, 4, 5, 6 and 7 Article 32; and Clauses 2, 3 and 4 Article 33 of this Decree shall consider and decide the matter.

Article 36. Implementation of remedial measures

1. When an individual or organisation carries out the measure of compelled removal from the territory of the Socialist Republic of Vietnam, or compelled re-export, of the exhibits and means of an administrative violation, the customs authority shall closely supervise them from the place where the goods in violation are stored to the border gate of re-export.

The results of the supervision must be confirmed by the border gate customs authority in writing or by other electronic means and sent back to the customs authority that issued the decision sanctioning the administrative violation within 05 days from the date on which the exhibits and means of the violation were removed from the territory of the Socialist Republic of Vietnam or re-exported, for inclusion in the case file.

2. The measure of compelled removal from the territory of the Socialist Republic of Vietnam, or compelled re-export through the border gate of importation, of the exhibits and means of an administrative violation shall be carried out as follows:

a) Where the exhibits and means of the administrative violation are being stored in the area of the border gate of importation, the customs authority must closely supervise them to ensure that they are taken out through that border gate of importation. The results of the supervision shall be recorded in a written record for inclusion in the customs file;

b) Where the exhibits and means of the violation are no longer stored in the area of the border gate of importation, the customs authority shall closely supervise them from the place where they are stored to the border gate of importation for re-export. The results of the supervision must be confirmed by the border gate customs authority in writing or by other electronic means and sent back to the customs authority that issued the decision sanctioning the administrative violation within 05 days from the date on which the exhibits and means of the violation were removed from the territory of the Socialist Republic of Vietnam or re-exported, for inclusion in the case file.

3. When an individual or organisation carries out the measure of compelled transport of goods in transit, goods transferred between ports, goods transferred between border gates, goods transferred between customs checkpoints or goods temporarily imported for re-export through the prescribed border gates and along the prescribed routes, the border gate customs authority at the place of departure shall be responsible for supervising the goods transported and for coordinating with the border gate customs authority at the place of arrival or with the agencies concerned so that the goods are transported along the prescribed routes and through the prescribed border gates.

4. When carrying out the measure of compelled removal of the packaging and goods labels that were altered by the violation, the individual or organisation committing the administrative violation may do so by removing or destroying them, and must restore the packaging and goods labels to their original state.

When carrying out the measure of compelled removal of the infringing element on the goods label before the goods are taken out of the territory of the Socialist Republic of Vietnam, the individual or organisation committing the administrative violation may do so by erasing, removing or destroying the infringing elements on the goods label.

5. When carrying out the measure of compelled destruction of goods and articles harmful to human health, livestock, crops and the environment, and of cultural products with harmful contents, the individual or organisation committing the administrative violation shall, on the basis of the nature and characteristics of the goods and articles and of the requirements of environmental sanitation, carry out the destruction in the following forms: using chemicals, using mechanical means, destruction by burning, destruction by burial, or other forms prescribed by law. The customs authority shall supervise the destruction directly or by other technical means (if any).

The individual or organisation committing the administrative violation that destroys the goods and articles must make a record of the destruction according to the form issued together with Decree No. 118/2021/NĐ-CP.

The record of destruction must bear the signatures of the participants in the destruction and of the representative of the customs authority supervising it. After the destruction, the individual or organisation in violation must submit 01 record of destruction and the documents relating to the destruction to the customs authority that issued the decision sanctioning the administrative violation within 05 days from the date of destruction.

6. When carrying out the measure of compelled payment of an amount equal to the value of the exhibits that were consumed, dispersed or destroyed contrary to the law, the individual or organisation committing the administrative violation shall pay the corresponding amount stated in the sanctioning decision.

7. An individual or organisation carrying out the measure of compelled full payment of the tax evaded and of the tax shortfall, or of compelled full payment of the tax wrongly exempted, reduced, refunded or not collected, as stated in the tax assessment decision, shall pay it into the State Treasury account and submit 01 copy of the payment slip (where payment is made in cash) to the customs authority that issued the decision sanctioning the administrative violation, for monitoring and inclusion in the case file.

8. An individual or organisation shall carry out the measure of compelled affixing of the “VIETNAM DUTY NOT PAID” stamp as prescribed before displaying the goods for sale at the duty-free shop, or before delivering them to the purchaser where the goods are dispatched directly from the duty-free goods warehouse to the purchaser. The position in which the “VIETNAM DUTY NOT PAID” stamp is affixed shall follow the Government's regulations on duty-free goods trading.

Article 37. Sanctioning of administrative violations in the electronic environment

1. Making electronic administrative violation records

a) An electronic administrative violation record that is made and sent in a manner meeting the requirements for electronic transactions in the field of customs is the basis for the customs authority to issue a decision sanctioning the administrative violation;

b) An electronic administrative violation record must clearly state the time and place of making the record; information on the person making the record; information on the individual or organisation in violation; the digital signature of the person making the record; the time and place of the violation; the administrative violation; the right of, and the time limit for, the person in violation to give explanations about the administrative violation; and the agency receiving the explanations.

2. Issuing decisions sanctioning administrative violations in the electronic environment

a) A decision sanctioning an administrative violation in the electronic environment is a decision that is made, digitally signed, sent, received, stored and managed by electronic means. The issuance of a decision sanctioning an administrative violation in the electronic environment must ensure that all the contents and data of the decision are stored safely and securely and are not edited or altered after issuance. The customs authority competent to sanction must ensure that the sanctioning decision is notified through the customs authority's electronic system or by text message, email or another electronic application. The customs authority's electronic system must make it possible to determine the time at which the individual or organisation in violation received the sanctioning decision;

b) A decision sanctioning an administrative violation issued in the electronic environment has the same legal validity as a decision issued on paper and is the basis for organising the enforcement of the sanctioning decision.

3. The customs authorities shall be responsible for building an information technology system capable of making and sending electronic administrative violation records and of handling administrative violations in the electronic environment in accordance with the legislation on the handling of administrative violations. Once the information technology system meets the conditions for making and sending electronic administrative violation records for customs violations, administrative violations shall be handled in the electronic environment in accordance with the legislation on the handling of administrative violations.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 38. Effect

1. This Decree takes effect from 01 July 2026.

2. From the effective date of this Decree, the Government's Decree No. 128/2020/NĐ-CP of 19 October 2020 providing for the sanctioning of administrative violations in the field of customs, and Article 2 of the Government's Decree No. 102/2021/NĐ-CP of 16 November 2021 amending and supplementing a number of articles of the Decrees on the sanctioning of administrative violations in the fields of taxation and invoices; customs; insurance business and lottery business; the management and use of public assets; thrift practice and waste combating; national reserves; the State Treasury; and accounting and independent auditing, cease to be effective.

Article 39. Transitional provisions

1. For a violation that occurred and ended before the effective date of this Decree but is detected, or considered for a sanctioning decision, once this Decree has taken effect, this Decree shall apply if it does not provide for legal liability or provides for lighter legal liability.

2. For a decision sanctioning an administrative violation issued before the effective date of this Decree in respect of which the sanctioned individual or organisation still has a complaint pending, the Law on Handling of Administrative Violations No. 15/2012/QH13, as amended and supplemented by Law No. 67/2020/QH14, the Government's Decree No. 128/2020/NĐ-CP of 19 October 2020 providing for the sanctioning of administrative violations in the field of customs, and Article 2 of the Government's Decree No. 102/2021/NĐ-CP of 16 November 2021 amending and supplementing a number of articles of the Decrees on the sanctioning of administrative violations in the fields of taxation and invoices; customs; insurance business and lottery business; the management and use of public assets; thrift practice and waste combating; national reserves; the State Treasury; and accounting and independent auditing, shall apply.

Article 40. Responsibility for implementation

Ministers, Heads of ministerial-level agencies, Chairpersons of the People's Committees of provinces and centrally-run cities and the organisations and individuals concerned shall be responsible for implementing this Decree.