Title: Circular No. 155/2016/TT-BTC dated October 20, 2016 of the Ministry of Finance providing guidelines for implementation of the Government's Decree No. 127/2013/ND-CP on imposition of administrative penalties for customs offences and enforcement of customs.

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 20-10-2016

Circular No. 155/2016/TT-BTC regulates the administrative penalties for customs offences and the enforcement of administrative customs decision.

The Director of the General Department of Customs shall organize and direct imposition of administrative penalties and enforcement of customs decisions; inspection of adherence to the law and settlement of complaints.

Chiefs of the persons authorized to impose penalties shall organize inspection of their penalty imposition. Directors of Provincial Customs Departments, Director of Smuggling Investigation and Prevention Department, Director of Post-clearance Inspection Department shall closely inspect their imposition of administrative penalties.

This Circular comes into force from December 01, 2016. Circular No. 190/2013/TT-BTC dated December 12, 2013 of the Minister of Finance is abrogated.

Download Vietnamese: Circular No. 155/2016/TT-BTC dated October 20, 2016 of the Ministry of Finance providing guidelines for implementation of the Government's Decree No. 127/2013/ND-CP on imposition of administrative penalties for customs offences and enforcement of customs.