THE SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
Hanoi, June 07, 2007
ON HANDLING ADMINISTRATIVE VIOLATIONS AND ENFORCING THE IMPLEMENTATION OF ADMINISTRATIVE DECISIONS IN THE CUSTOMS AREA
Pursuant to the Law on Government organization of December 25, 2001;
Pursuant to the Law on Customs of June 29, 2001 and the Law on amending and supplementing a number of articles of the Law on Customs of June 14, 2005;
Pursuant to the Law on Tax administration of November 29, 2006;
Pursuant to the Ordinance on Handling administrative violations of July 02, 2002;
At the proposal of the Minister of Finance,
HANDLING ADMINISTRATIVE VIOLATIONS IN THE CUSTOMS AREA
Section 1: GENERAL PROVISIONS
Article 1. Scope and subjects of application
1. This chapter prescribes the sanctions against administrative violations committed by individuals, organizations deliberately or unintentionally violating the provisions on the State management of customs and taxation on imported, exported goods (hereinafter referred to as the customs area) that does not constitute crimes; the handling of violations committed by customs agencies and customs officials.
In case the International treaties of which the Socialist Republic of Vietnam is a contracting members prescribe the handling of administrative violations in the customs area differently from that in this Decree, the provisions of the International treaties shall apply.
2. The acts of administrative violations prescribed in other legal documents relating to the customs area that are not prescribed in this Decree, the provisions in such legal documents shall apply.
3. Administrative violations in the customs area being prescribed in this Decree includes:
a) Violating the law provisions on customs procedures;
a) Violating the law provisions on customs inspection, customs supervision and customs control;
c) Violating the law provisions on tax on exported goods, imported goods (hereinafter referred to as tax);
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