Scope of regulation
1. This Chapter specifies the violations, penalties, fines, remedial measures, the power to impose penalties, the procedures for imposing administrative penalties; implementation of preventive measures and enforcement of administrative penalties for customs offences.
2. Customs offences in this Decree include:
a) Violations against law regulations on customs procedures;
b) Violations against law regulations on customs inspection, customs supervision, and customs control;
c) Violations against legislation on tax on exports and imports (hereinafter referred to as tax);
d) Violations against other law regulations on exports and imports, vehicles entering and leaving Vietnam, vehicles in transit.
3. The administrative customs offences that are specified in other legislative documents and are not specified in this Decree, the former shall apply.
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For further details, Please see a reference translation at https://luatminhkhue.vn/en/decree/decree-no-127-2013-nd-cp-dated-october-15--2013-of-the-government-promulgating-the-penalties-on-administrative-violations-and-enforcement-of-administrative-decisions-in-customs.aspx
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