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Using fake customs seals will be attract a fine up to VND 80 million

14:29 | 30/06/2016

VCN- On 26-5, the Government has promulgated Decree No. 45/2016/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 127/2013/ ND-CP of October 15, 2013 on penalties for administrative violations and enforcement of administrative decisions pertaining to customs controls (referred to as Decree 45).

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using fake customs seals will be attract a fine up to vnd 80 million
Officers of Nghe An Customs Department are guiding enterprises about customs procedures. Photo: H.Nu

Article 1 of Decree No. 45 amending and supplementing Articles 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 19, 20, 21, 22, 29 and 48 of Decree 127/2013 / ND-CP and Article 2 of the repeal of Article 23 of Decree 127/2013 / ND-CP.

Decree 45 has new contents, such as increased levels of penalties for acts related to regulations of customs declaration procedures; customs supervision; customs control; inspection, customs inspection; tax declaration, tax evasion or tax fraud ... At the same time the new regulations for sanctioning competence of the involved forces.

 Decree 45 also provides details of levels, form of penalties and cases exempt for administrative violations in the field of customs to be the responsibility of the customs authorities.

Specifically, a fine of 500,000 VND to 2,000,000 VND shall be imposed for falsifying a registered customs dossier, provided this falsification does not makes a change to the amount of tax payable or affect the import and export goods policies. A fine of 2,000,000 VND to 4,000,000 VND shall be imposed for failing to comply with the decision on tax inspection made by the customs authority.

Swapping goods that have undergone inspection with those that have not; will be fined from 20 to 30 million VND.

A fine of 40 to 80 million VND for one of the following acts: Using forged customs seals; using vouchers, document forgery, illegal or improper with actual exported or imported goods for declaration, submitted to the customs authorities which are not criminal; illegal use of login account, digital signature issued to organizations and individuals to carry out customs procedures; unauthorized access, falsifying, destroying customs information systems that are not crimes.

Decree 45 also added lots of new content, such as: Add sanctioning competence of the Border Guard, Coast Guard. In particular, Border Guard soldiers on duty have the power: Give warnings; Impose a fine of up to 500,000 VND on a person; Impose a fine of up to 1,000,000 VND on an organization.

Station chief, Captain entitled to: Give warnings; Impose a fine of up to 2,500,000 VND on a person; impose a fine of up to 5,000,000 VND on an organization.

Border station commanders, flotilla captains Border Guards, commanders of the Border sub-region, the commanders of the border guard have the right to: Give warnings; Impose a fine of up to 25,000,000 VND on a person; impose a fine of up to 50,000,000 VND on an organization.

Marine Police officers on duty have the power: Give warnings; Impose a fine of up to 1,500,000 million VND on a person; impose a fine of up to 3,000,000 VND on an organization.

Head of Marine Police operations have the right: Give warnings; Impose a fine of up to 5000,000 million VND on a person; impose a fine of up to 10,000,000 VND on an organization.

The decree also stipulated administrative sanction in the field of customs business team leaders, Marine Police, Marine Police station chiefs, flotilla Squadron Marine Police, Customs Police fleet commanders Sea , commander of a Marine Police Sector, commander of Marine Police command.

The Decree specifies additional sanctions for cases 10% of the amount declared lower or the amount of tax exemption, reduction or refund, no tax revenue is higher than the provisions of the tax law; sanctions on the management of exports and imports at the port, warehouse.

Decree 45 comes into effect from 1/8/2016.

By Dao Le/ Ngoc Loan