Title: Decree 45/2016/ND-CP dated May 26, 2016, amendments to some articles of the Government's Decree 127/2013/ND-CP on penalties for administrative violations against regulations on customs control

Type: Decree

Issuing Agency: Government

Responsible Agency: Relevant Agencies

Issuing Date: 26-05-2016

Decree 45/2016/ND-CP amending Decree 127/2013/ND-CP stipulating penalties for administrative violations and enforcement of administrative decisions in the customs field, accordingly, the Decree amends regulations on violations of regulations on customs declaration, tax declaration, customs inspection, inspection, violations of regulations on customs supervision, customs control, ...
 

1. Decree No. 45/2016/ND amending Article 6 on Violation of the time limit for customs procedures and tax filing
Accordingly, Decree 45 stipulates a fine of 1 to 2 million VND for acts of failing to comply with the prescribed time limit in one of the following cases:

- Providing audit reports, financial reports; notices on decisions to handle tax and accounting violations for enterprises may apply priority regimes;

- Report on the volume of imported goods in service of the construction of workshops and goods stored outside the export processing enterprises;

- Report on the volume of goods put in and out, goods stored at the transit port;

- Report on the status of customs clearance agency activities;

- Report statistics on postal goods brought into Vietnam for international forwarding.

2. Amending Article 7 on Violation of regulations on customs declaration as follows:
According to Decree No. 45/2016: A fine of between VND 10 million and 20 million for acts of declaring imported goods according to the type of processing or exporting but without processing establishments or goods-producing establishments Export.

3. Article 9 Violation of regulations on customs declaration of persons on exit and entry for foreign currencies in cash, Vietnam dong in cash, gold shall be amended as follows:
According to Decree 45 of 2016, violating Clause 2, Article 9 of Decree 127/2013/ND-CP, the amount of foreign currency in cash, Vietnamese currency in cash, gold has been declared more than the actual amount to be carried out. as follows:

- A fine of between VND 5 million and 15 million shall be imposed in case of foreign currency cash, Vietnamese currency in cash or gold already declared more than the actual amount brought in, equivalent to VND 10 million to under VND 100 million. Vietnam;

- A fine of between 15 million VND and 25 million VND in case of foreign currency cash, Vietnamese currency in cash, gold has been declared more than the actual amount brought with a value equivalent to 100 million VND. up that is not a crime.

4. Adding Article 16a Violating regulations on management of export and import goods at ports, warehouses and yards after Article 16 as follows:
Under the provisions of Decree No. 45/2016/ND-CP, a fine of from 1 to 3 million VND for one of the following acts:

- Failing to notify on time the situation of unsold goods in ports, warehouses or yards in the geographical areas of customs operation;

- Do not arrange goods in ports, warehouses and yards according to the supervision and management requirements of customs offices.

Decree 45/2016/ND-CP takes effect from August 1, 2016.

For further details, please visit here

Download Vietnamese: Decree 45/2016/ND-CP dated May 26, 2016, amendments to some articles of the Government's Decree 127/2013/ND-CP on penalties for administrative violations against regulations on customs control