CIRCULAR of the GENERAL DEPARTMENT of CUSTOMS on guiding the implementation of Decree No. 16/CP on 20-03-1996 of the Government regulating the sanctioning administrative violations in the field of State administration of Customs made item 2, article 16 of Decree 35/CP dated 20 March 1996 of the Government regulating the sanctioning administrative violations in the field of State administration of customs The Bureau of customs, the General guidelines are as follows: i. GENERAL PROVISIONS.
1. Administrative violations in the field of State administration of Customs is the behavior by individuals, organizations make a way intentionally, or unintentionally violate the rules of governance that have customs to prejudice criminal responsibility, under the provisions of the law are sanctioned administrative offense of customs.
2. Individuals, organizations prescribed in clause 2 article 1 Decree 16/CP be understood as follows: a. the Organization: State bodies, economic institutions, civil society organizations under the provisions of the law of Vietnam;
b. individuals including: The Vietnam, foreigners, stateless persons are capable of acts under the provisions of the law of Vietnam; c. individuals, Vietnam and foreign organizations have violations of State management rules on customs, must be responsible for the administration of the customs in accordance with Decree 16/CP dated 20 March 1996, except in the case of international treaties to which Vietnam joined , or signed otherwise.
3. Only those persons and agencies specified in article 16, paragraph 1 and 3, article 17 of the Decree of 4 March the new CP has the right to sanction administrative violations of customs.
4. Authority sanctioning administrative violations of customs are based on the nature and extent of the violation and the extenuating circumstances, aggravating to decide the form, fines and other administrative measures in a proper way.
The extenuating circumstances, aggravating as a basis to decide the form of fines, including: a. the extenuating circumstances: The administrative violations have prevented alleviate the harmful effects of the breach or voluntary remedial;
Violation of the conditions that were mental agitation caused by unlawful acts of others;
Violators are pregnant women, the elderly, people who are sick or disabled, do limit the ability of awareness or the ability to control his behavior;
Violation by the particularly difficult circumstances that are not themselves cause context;
By the level of backwardness.
b. aggravation: the organized breach;
Repeat infringers or re-offending;
Stand firm or entice a minor violation; forcing others to depend on his physical, mental violations;
Breach of the conditions by the use of alcohol, drunk beer or other stimulants;
Advantage of the prerogatives, powers to violate;
Taking advantage of the circumstances of the war, the plight of disaster or other special difficulties of society to the violation;
Violation in time are penalty of criminal judgment or executive decisions are handling administrative violations;
After the violation was behaving evade, hide administrative violations.
5. An administrative violation only sanctioned once. A person who, in the same time there are many administrative violations administrative sanctions were about each violation. In case the said violations at this point are under the authority of a person who sanctions the General sanction decision, but must specify fines for each behavior. If one of the above violations not under the control of the level of sanctions, the transfer of the entire record, the exhibits up sanctions authorized.
In many cases a administrative violations of the customs of each people in violation are sanctioned.
6. With regard to the violation of complicated, difficult to define as criminal or administrative violations, the exchanges with the people's Procuratorate at the same level and only administrative sanctions decision once the written opinions of the people's Procuracy.
7/a-goods, export and import items is exhibits administrative violations in the taxable object, then, in addition to a fine, individual, organization, violating also forced enough export tax filing, import tax, other taxes and customs fees as prescribed by the law.
b. with respect to the violation which exhibits lower valued infringement penalties shall apply to the maximum fines by 50% of the value of exhibits in violation; This provision does not apply to the export prohibition order, banning imports.
8. When implementing article 3 of the Decree 16/CP, customs is responsible for collecting the materials, information concerning the violation of Customs Administration to sanction decisions are timely, accurate; do not use the material, the information collected on other purposes, or as a hindrance to productivity, personal business, held in violation.
9. The administrative violations of customs regulations in the Decree 16/CP coincide with administrative violations specified in the Decree, others have identified the authority sanction of customs then the sanctions prescribed in Decree 18/CP. 10-a/for administrative violations under the sanction of many agencies as defined in article 8 , the points a, b, d, e, paragraph 3; d, e, k, paragraph 6 article 12, Decree 16/CP, the Agency would detect, record-setting first, the body that a decision fining;
b. The fraudulent export tax, import tax by other agencies to detect the transfer of records, exhibits to customs authorities a decision to sanction under regulation of export taxes, import tax;
c. with regard to the customs law violations to prejudice criminal responsibility then transferred the records to the body conducting the proceedings, at the same time transfer the physical evidence to the agency that preserved as specified in paragraph 2 to article 57 of the Penal Code criminal proceedings.
d. for administrative violations that records relating to various customs units, the units would detect the first record-setting, the unit that a decision fining; the units concerned are responsible for the full transfer of necessary documents at the request of the competent unit sanction.
11. In this circular, the following phrase is understood as follows: a. "border areas": includes the communes and administrative equivalent of the Vietnam border is the common national border with adjoining countries.
b. "resident in the border area": This includes those who have permanent residence in the border area; officials, workers, employees in the agencies, organizations, civil society organizations have permanent residence in the border area; who has the license of the border until the residence in the border area.
c. the "force majeure": is the event occurs outside the will of the individuals, institutions (such as natural disasters, disease, pest, technical problems or other unexpected events) that the subject of legal relations were not done properly or not perform legal obligations prescribed by law or international treaties to which Vietnam Vietnam joined or signed.
d. "the goods," items: goods, luggage, parcels, parcel, Forex, money and other items Vietnam, known collectively as "goods," items specified in point c of paragraph 1 article 1 Decree 16/CP.
 
II. THE APPLICATION OF SANCTIONS AND THE LEVEL OF SANCTIONS.
1. Sanctions: individual, organization of administrative violations of customs suffer a in the form of penalties: warning, fine.
a. warning: applicable to individuals, organized a small administrative infringement, first, due to an error, there are extenuating circumstances, specified in item 1 article 6, paragraph 1 article 8, paragraph 1 article 14 Decree 16/CP;
b. the fines: fines in each frame of the sanctions to be applied as follows: a fine at the start point of the frame of the sanctions if the first violation, no aggravation;

Fines in the middle frame of the sanctions if there is 1 to 2 aggravation;
Fines in the last level of sanction if any frame from 3 aggravation later.
In case of violation the first time there is aggravating as: organized violation; advantage of the prerogatives, powers to violate; taking advantage of disaster, disease, pest-painter to the violation, or after violation behavior evade, obstruct for customs or forged paperwork in customs records, then customize as the case may be penalized at the middle or end of the frame of the sanctions.
c. in addition to the administrative fine form, depending on the nature and extent of the violation of the individual, the Organization, can also be applied to the following additional sanctions: confiscated exhibits, the media breached;
Deprived of the right to use the license.
The additional penalty on form not be applied independent of which must accompany the application form of punishment.
2. Individuals, organizations were the main form of penalty applied, additional penalties on the left may be required to perform other administrative measures stipulated in article 4 of the Decree 16/CP or forced to re-export goods: articles;
Suspension of customs procedures.
3. Only apply additional penalties form deprived of the right to use a license for the license directly related to goods, products, means of transport is the exhibits violated.
In the case of violations of the right to apply additional penalties form deprived of the right to use the IMPORT-EXPORT business license, a license to import raw materials export machining shop; the license type of materials, machinery and capital contribution into the joint venture, investment; the quota or plan the orientation; export licence, import goods directly on defense, security, the Customs Agency reported to the competent authority granted the license and then announce the results for the Customs Agency.
When discovered fake license, the license granted vires or unlawful content, they must immediately establish the minutes of seizure right now, then the notice in writing to the State bodies, organizations involved know.
4. In the process of sending the goods, export and import items if the sender of the goods, materials and products are not reported to the customs authority in writing before the posted goods export declaration, or before the vehicles completed the entry procedures shall sanction according to the point i account 6 article 12, Decree 16/CP. If adequate notice in writing to the customs as defined in clause 2 article 5, Decree 16/CP is not sanctioned, except goods, articles in the category prohibited imports, all exports. The owner of the goods in accordance with the law of Vietnam is responsible for the administration of customs. The dispute between the sender and the consignee of goods not belonging to the customs legislation.
5. The owner of the goods, materials and products; media owner or leader, controls the means of transport or their legal representative; the recipient of export and import is delegating administrative responsibility for administrative violations because they made concerning the goods, export, import, transportation, immigration or the transport of goods exported, imported in the customs control zone.
6-a/time making customs declarations mentioned in point b of paragraph 1 article 6 Decree 16/CP is the time prescribed in clause 1 of article 3 A regulation attached to the Decree 171/dated 27 May 1991; If the time limit of 45 days, the fines imposed under the provisions of art. 3 article 6 Decree 16/CP. The regulations mentioned in point b does not apply to the case where the recipient has good reason about slow customs procedures.
b. with regard to the provisions of point b of article 6 Decree 16/CP, applies only if the liability in the license; Customs declarations; The decision sanctioning administrative violations, or other alternative papers by State authorities and customs authorities, has prescribed time to re import or re-export;
7. for breach of the provisions in paragraph 3 article 7 Decree 16/CP, if sealed or open behavior change, tampering with the aim of sealing a pipe riveted the goods shall be punished according to the provisions of art. 5 article 11, Decree 16/CP; If the change type, quantity, quality, for the purpose of tax evasion, fined in accordance with the law on the export Tax, import tax; If the change to rationalize to match text replacement license or permit shall also be fined as prescribed in point e account 6 article 12, Decree 16/CP on export behavior, password incorrect goods content license or no license.
8/a-administrative responsibility subject to the provisions in article 8 Decree 16/CP must be resident in the border area. Individuals not resident in the border area in violation of the provisions of article 8 will be sanctioned under the provisions of paragraph 4 of this Article;
b. the value and items of border residents are allowed to Exchange under the provisions of the current law. If international treaties about the exchange of goods of border residents have other regulations made under international treaties.
c. The form of export and import of goods under other forms at the border seem to be sets, are in full compliance with the provisions of the law on Customs and related laws.
9/a-for violation of the provisions of article 9, Decree 16/CP, in case the number of goods exporters, imports exceeded the State standards rules, have declared to customs, goods, articles to encourage exports, imports or goods is not managed by quotas, orientation plan export, import, there are other conditions do not sanction, but the export or import of goods which have to fulfill the financial obligations as stipulated by law. The absence of customs declarations, then depending on the nature and extent of the violation that sanction according to the instructions in point 13.1, 13.2, 13.4, this circular.
b. export and import goods, cultural products, items belonging to an export prohibition, prohibition of imports, but not business nature or without aggravating the sanction prescribed in point c of paragraph 3 article 9, Decree 16/CP. cases of other violations, if the exhibits violated the cultural product is are sanctioned according to the provisions of article 12 of the Decree 88/CP the Government's regulations on sanctioning administrative violations in the cultural activity, cultural services and prevention of a number of social ills.
10. With respect to the violation of the provisions of article 10, Decree 16/CP if not please be export licenses, import goods, the items move, property inheritance, in accordance with the law must have a permit of the competent State Agency then must re-export or suspend the export of items is the property move , inheritance.
11/a-violation prescribed in clause 2 article 11 Decree 16/CP, including transportation of export cargo from the ports of Vietnam or transshipped cargo due to force majeure or for other reasons is the second port is not in the cruise ship but did not inform the customs;
b. means of carrying goods for export, import, transit, including transfer provisions in Decree 18/CP covers all means of transport on air, on the sea, on the River, on the move in the area of customs control;

c. with regard to behaviour not the Executive checked by customs when shipping the goods in the customs control zone; When the customs inspection warehouse, material goods at the place of production, business are subject to customs supervision or arbitrarily break the sealed warehouses, storage of raw materials, machinery, factory sealed customs to apply coercive measures to enforce the decision to sanction the sanctions prescribed in article 5 of the Decree 18/CP of the Government on administrative sanctions in the field of tax.
12. With regard to the violation of the provisions of article 12 of the Decree 16/CP. a. modifying the manifest of goods, articles on the amount of weight, the name in the scope of the licence or contract prior to declare to the Customs shall apply sanctions prescribed in clause 2 article 12 Decree 16/CP. b. When goods are detected , export, import of items contained in the location in the area of customs controls without valid documentation, or purchase the rules of law, or for the purpose of export, then the sanction prescribed in point e article 12 paragraph 3 of the Decree 16/CP. 13. Violation of the provisions in points a, b paragraph 5 article 12 Decree 16/CP. in following cases, when infringement of the provisions of art. 5 article 12, the punishment under the law on the export tax, import tax: 13.1. Declare the wrong quantity, weight, quality, signed the code, value, origin of goods compared to the contract, licence or incorrect declaration with the fact the goods to tax fraud, then: a. the first violation fine 2 times of tax fraud;
b. it fine for 3 times the tax fraud;
c. the second it becomes a penalty five times the tax fraud.
13.2. in case of violation the first time but aggravating as: violation of organized, taking advantage of the prerogatives, powers to violate; after violating behavior can escape penalty from 3 to 5 times the tax fraud.
13.3. for acts not subject to income tax, get informed decision sanctioning administrative violations under the law on the export Tax, import tax; slow tax filing, penalties or tax work fine, then the sanction prescribed in clause 1 article 4 of the Decree 22/CP. 13.4. Case false name row, type in comparison with contracts, licences or not true to fact the goods compared with customs declarations, then depending on the particular case that sanctions prescribed in point c or e account 6 article 12, Decree 16/CP; If the item is prohibited, then the export behavior, plus import prohibition.
13.5. Cases of false declarations of quantity, weight, value than the fact the goods that the goods are raw materials export machining shop, then the sanction as follows: penalty prescribed in point a, paragraph 2 article 14 Decree 18/CP of the Government on sanctioning administrative violations in the field of trade if the first offense with no aggravation;
The fine according to the provisions in clause 5 article 12 if the first violation but there is aggravation;
The fine according to the provisions of the law on the export Tax, import tax if the tax fraud;
After the implementation is complete, except the sanction decision back on the license and the contract for import of raw materials for making export processing goods.
13.6. If false quantity, weight, quality, signed the code, value, origin than the fact of goods but of tax and financial obligations must be made in fact lower than reported, no sanction, if not otherwise specified by law, but to fulfill the financial obligations as stipulated by law.
13.7. In the case of imported goods to capital contribution in venture investing that declare the value of the goods is higher than reality, if determined to be the fake papers to raise the investment capital contribution in addition to penalties regarding false value, longer sanction regarding forged papers; If there are signs of a crime then transfer to the investigating authorities.
14. With regard to violations related to licenses and permits alternative text.
14.1. license expired: a. export: Forcing shippers to request new license of export procedures, and sanctions under the provisions of article 14 paragraph 1 of the Decree 18/CP;
b. imports: If when signing the contract, or when lining up transportation license is still valid, but due to force majeure, goods on to the port expired license or contract then the sanction prescribed in clause 1 article 14 Decree 18/CP on the behavior using the license expired for export import of goods, does not treat this as a case of unauthorized imports.
14.2. Exporting, importing assets move, inherited property pursuant to a permit, but no license sanctions pursuant to article 10, Decree 16/CP, and suspend exports or not to import if the law is not otherwise specified.
Not to confiscate property, export and import movement if the property actually owned by people on the move.
14.3. where imported goods wrong license content, but the exhibits violated the goods imports, is not taxable objects, materials or machinery for contributions to venture capital investment in advanced technology, consistent with the requirement of use, there are no customs declaration sanctions but must make the financial obligations as stipulated by law.
14.4. for cases of false import export license content or do not have a license but is not directly an export permit, import as business sector, business license of import and export license, enter the raw materials to make goods for export, machining production line import license to contribute capital investment law import and export licenses, mandated, business license transfer, trading under a temporary import, re-export; tax free shop business sanctions as stipulated in articles 15, 16, 17, 19 to Decree 18/CP. 14.5. For the case of export and import goods, trade the items, if the wrong declarations than real goods or license sanctioned according to the instructions in points, 13.1 13.2 13.3 13.4, and 14.1, 14.3, of this circular.
15. The diplomatic officials, consular officials abusing diplomatic immunity privileges to perform commercial activities outside the scope of their official functions, administrative violations of the Customs before the sanctions, the need to exchange with the Foreign Ministry.
These cases do not enjoy diplomatic immunity privileges, but the advantage of preferential rights diplomatic immunity to evade customs inspection in order to export and import goods illegally, tax evasion or forgery of papers to be importing goods under preferential standard customs exemptions that have not to prejudice the criminal responsibility , are sanctioned according to the provisions of art. 6 article 12, Decree 16/CP. 16. The fake case, corrected papers or rationalize customs records to export, import of goods under the name of humanitarian aid goods, evading customs control without prejudice to criminal liability, the sanctions prescribed in point b paragraph 6 article 12, Decree 16/CP. 17. The violations at the point a, point b paragraph 7 article 12, Decree 16/CP, in addition to fines also forced back from Vietnam within 7 days. Expiry on not re-export will perform the coercive force of re-export, or seized culled as stipulated in art. 8 article 12 Decree 16/CP. The violation of the export or import of waste, the sanction under the provisions of article 11 of the Decree 18/CP of the Government administrative sanctions regulation on the protection of the environment.

18. In the case of export and import goods, articles do not have a license or not properly license the content under the provisions of the law, imported goods are equipment, production line to contribute capital used or obsolete technology, the sanction under point e account 6 article 12, Decree 16/CP; If not adjust the license, then forced back out of Vietnam in 60 days. So the time limit on not re-export will confiscate funds seized.
19. Goods brought into bonded warehouse: a. goods, articles posted on bonded but brought into Vietnam before signing the lease bonded then apply the fine according to the provisions in point c of paragraph 6 article 12, Decree 16/CP;
b. the case of the day lined up and down the train contract was still in effect, but due to the unforeseen to Vietnam, expired contract or lease case bonded not registered with customs before the 24 hours when found in Vietnam then sanctioned as instructed in point b-14.1 of this circular.
20. Violation of the regulations on the export, import Forex: Forex a. as specified in article 13 of the Decree 16/CP be understood as precious metal and foreign currency (of Exchange) are also valid in circulation, the paper type switch value, payments under the provisions of the law When exporting, importing to the customs declaration.
As for the precious metal is not carried on the page capitalism, if not declarations are sanctioned according to the point i account 6 article 12, Decree 16/CP. b. The case of the foreign exchange control declaration have equal number of 5 million Vietnam or over are sanctioned.
c. When violation of paragraph 4 Article 13 that of equivalent control declaration Forex 100 million or more, if there is aggravation, then depending on the nature and extent of the violation that the decision sanctioning administrative violations or prejudice criminal liability.
d. the case of exports, imports of unauthorized foreign exchange but deliberately concealing to evade customs inspection shall in addition to a fine according to the provisions in clause 1, 2, 5, 6 article 13 Decree 16/CP, also seized exhibits additional violations public funds, excluding foreign exchange under the provisions of the law are exempt from customs declarations.
21. Violation of the regulations on the export, import of Vietnam money.
a. violation of article 14 paragraph 1 of the Decree 16/CP no aggravation, the exhibits violated under 10 million shall apply form of caution.
b. violation of paragraph 1, 2, 3 article 14 while exporting, in addition to a fine also suspended exports.
c. violation of paragraph 1, 2, 3 article 14, if deliberately concealing to evade customs inspection shall in addition to the fines also seized evidence, additional infringement means public funds.
22. Except for the provisions of articles 13, 14, Decree 16/CP and guide this circular, or the cases are exempting administrative responsibility under the law, an azimuth of all cases no customs declarations are seized confiscated funds.
III. AUTHORITY TO SANCTION.
1. a. the captain of the team of professional work in the gate and the business due to the Customs Bureau Chief and central cities (hereafter referred to as the Customs Department), was appointed the authority sanction prescribed in clause 1 article 16 Decree 16/CP. Supervisor of the Team Captains task is responsible for checking and required dependents correct observance of the provisions of the law when the decision to sanction. The case of the subject is the noài water violation or incident has complicated details, then move up the upper level directly to the decision to sanction.
b. the gate and business organization, the Task Team the authority sanctioning of the captain by Head gate or customs chief.
2. the head of the Customs gate, the captain of the Customs Bureau in the control; The captain control in anti-smuggling Bureau of investigation conducted the jurisdiction to sanction prescribed in clause 2 article 16 Decree 16/CP. 2 million sanction decision and decided to confiscate exhibits, valued at 5 million and above, the authorized person on here must send to the Director of the Customs Bureau , Director of the anti-smuggling Bureau of investigation to send to the people's Procuratorate at the same level.
For those violations have fines of 2 million or confiscated exhibits are worth over 20 million, the head of the Customs gate, the captain of the customs control the Customs Bureau in the province to report the transfer of records, exhibits up Director General Customs Department, the city decided to sanction.
These cases exceed the authority sanctioning of the captain of the control in the anti-smuggling Bureau of investigation, the breach was discovered, set the minutes in the management of the customs area, will transfer the Customs Bureau Chief that a decision fining, and must report the Director General investigations against smuggling.
3. the Director of the Customs make the right sanctions prescribed in paragraph 3 article 16 Decree 16/CP. a. For those violations have complicated details, or apply additional penalties form which exhibits seized worth over 200 million, the Director of the Customs Bureau to send comments, please report and General Director of the Bureau of customs; only when the consent of the General Director of the new Bureau of Customs was the decision to sanction.
b. for those violations apply shape have fines of 20 million, the transfer of records to the provincial people's Committee, the central cities (hereafter referred to collectively as the provincial people's Committee) where the arrest to the Chairman of the provincial people's Committee decision to sanction sends the records and reported General Director of the Bureau of customs. For the complex case before moving on to the provincial people's committees must file reports please comments General Director of the Bureau of customs.
c. for the Customs violation discovered, set the minutes in the territorial waters, continental shelf, exclusive economic zone or the area yet to be organized, due to customs control Team on sea mobile detection, arrest and beyond the jurisdiction of the control, the Team return to the Customs Headquarters to implement sanctions according to common rules.
The profile service administrative violations of customs when converting to the Chairman of the provincial people's Committee must include a summary of the content of the work and recommendations of the measures disposed on the base direction of the General Director of the Bureau of customs. (For administrative violations as a rule must report the General Director of the Bureau of customs).
d. procedure for the transfer of records of administrative violations of customs have fines of 20 million from customs to the provincial people's Committee should follow the General rules. Review time settles in each level are prescribed as follows:

Within 7 days from the date of establishment of the minutes of administrative violations, the Director of the Customs Bureau must send the attached report suggested measures to sanction his opinion of General Director of the Bureau of customs; within 15 days of receiving the report of the Director of the Customs Bureau, the General Department of Customs has a direction in writing; within 3 days from the date of the writing direction of the General Director, Director of the Customs Bureau to send resumes accompanied by recommendations measures sanctioning administrative violations to the President of the people's Committee of the review; slowly for 5 days from the date of the application, propose measures to sanction of the Director of customs, Chairman of the provincial people's Committee decision to sanction. Exhibits in violation remained in customs warehouses for preservation. Private exhibits is the currency, precious metal, precious stones, then sealed and sent to the State Treasury.
c. The administrative violations by the customs authority transferred to the Chairman of the provincial people's Committee resolved by the authority, after having decided to sanction of the provincial people's Committee Chairman, Director of customs where accepting the administrative infringement is responsible for enforcing the sanction decision. Bureau of Customs Chief monthly report the results to the implementation of administrative sanctions decision of the Chairman of the provincial people's Committee with the General Director of the Bureau of customs.
IV. IMPLEMENTATION OF MEASURES TO PREVENT VIOLATIONS AND ENSURE THE ADMINISTRATIVE SANCTIONING ADMINISTRATIVE VIOLATIONS.
1. When adopting measures to detain people under the administrative procedure must comply with the following principles: a. the Only competent person specified in article 20, Decree 16/new STOCKS hold people under administrative procedures;
b. When the custody must be decided in writing and must be delivered to the custody of a person;
c. custody Only followers of politics in the case should collect, verify the details important to base decisions on administrative sanctions or to stop, suspend the right of administrative violations;
2. Hold exhibits, administrative infringement means: a. The person has authority to detain people under the administrative procedure shall have the right to temporarily hold exhibits, means of infringing upon administrative procedures;
b. the captain of the task only hold exhibits, means of administrative violations in the case handed illegal, which if not applying the measures of custody, the exhibits, the means of administrative violations will be a pipe, make the switch to delete a trace. rating But within no more than 24 hours since the custody decision, must report to heads directly in accordance article 19 the Decree 16/CP and must be agreed in writing.
3. Visit the following procedures: a. the authority and procedures for examination of people according to the administrative procedure must comply with the conditions specified in article 20, Decree 16/CP. b. Customs officers are on duty are allowed to visit people under administrative procedures. Before the examination, the examination for mandatory ID customs; to be responsible before the law about her decision and must immediately report to the heads of units.
4. means of transport, the items of administrative procedures.
a. Customs officers are on duty have the right to visit the means of transport, the items of administrative procedure, except means of transport is the ship, plane, train of Vietnam and overseas shipping on international routes must be decided by the head of the Customs gate or equivalent level or higher.
b. The examination of means of transport, the items of the audience enjoy the preferential diplomatic immunity, consular immunity must comply with the provisions of international treaties to which Vietnam has signed or participated in and to have the decision of the General Director of the Bureau of customs.
When the basis of affirming the baggage of persons enjoying privileges, immunities of diplomatic, consular immunity exit and entry contains the objects do not enjoy preferential or contains the objects of type State Vietnam banned exports, imports or does not comply with the quarantine mode of Vietnam , the police follow the decision of the General Director of the Customs Bureau, the foreign officer or person authorized to represent them.
5. hiding place Visit exhibits, means of administrative violations.
When deems in need of hiding place visit exhibits, administrative means in the area of customs control, the Customs Agency must in coordination with the competent bodies such as the police, managed to make the market examined according to the provisions of article 44 Ordinance on handling administrative violations.
V. PROCEDURE FOR SANCTIONING OF ADMINISTRATIVE VIOLATIONS AND MAKE DECISION SANCTIONING ADMINISTRATIVE VIOLATIONS.
1. When sanctioning administrative violations in the field of State administration of customs in the form of caution is not to set the minutes and decisions which violate the sanctions in place.
2. decision sanctioning administrative violations can write effective date (as the case of sanctions against foreigners who are absent; the case because the conditions of the time, space or other reasons cannot make decisions in full time 5 days from the date of the decision on sanctions).
3. for those cases apply shape enclosed confiscated exhibits, means of violating that too the Executive term decided to sanction, or the litigants do not perform, they must forfeit the coercive institutions, at the same time confiscating additional public funds.
Provincial customs chief to apply coercive forms of sanction decisions by enforcement measures to suspend customs procedures for goods, materials and products for export, import and make this measure only after coordination with the agencies prescribed in article 30 the Decree 16/CP that can't perform other coercive measures.
4. Legal Affairs General Directorate of Customs is responsible for the Organization, in coordination with the Service, the related Bureau in the General Department of Customs made welfare investigation decision sanctioning administrative violations of customs to ensure the sanctioning administrative violations of customs regulations of the law.
 
VI. COMPLAINT RESOLUTION.
1. Complaints the application of preventive measures.
a. individuals, organizations were applying preventive measures such as: administrative detention of people, hold exhibits, means of administrative violations; visit; the examination of means of transport according to the administrative procedure prescribed in articles 18, 19, 20, 21, 22 the Decree 16/CP, the individuals, organizations or their legal representatives are entitled to appeal to the direct superior of the person who took the decision to apply the preventive measures.
b. the resolution of a complaint must be made within 5 days of receiving the complaint, by the decision to keep the measures prevent, change or revoke a part or the whole of preventive measures.
2. Appeal decision sanctioning administrative violations of customs.
Competent person decides to sanction the violation of Customs Administration has the responsibility to resolve complaints.
With regard to the decision of the captain of the task, the Business Manager, head of customs gate complaints. Decision on complaint resolution that was finally decided.
As for the decision to sanction of the head of the Customs gate, the captain of the customs control, the authority to resolve the complaint the second time was the Customs Bureau Chief or Chief of the investigation against smuggling. Decision on complaint resolution that was finally decided.

With regard to the sanctions decision of the Director of customs of the province and the city, the authority to resolve complaints for the second is General Director of the Bureau of customs. That decision is the final decision.
With regard to the decision of the Chairman of the sanctions Committee that the people of the province, General Director of the Bureau of customs complaint resolution 2 times; If the Chairman of the provincial people's Committee agreed with the decision of the General Director of the Customs Bureau, the decision of the General Director of the Customs Bureau's final decision. The case of the Chairman of the provincial people's Committee does not agree with the decision of the General Director of the Customs Bureau, the Chairman of the provincial people's Committee appeal to State Inspector General; Decision Of The State test is the final decision.
Every complaint decision on sanctioning administrative violations in the field of State administration of Customs is resolved according to the Ordinance on handling administrative violations and article 31, Decree 16/32 CP.
 
VII. IMPLEMENTATION.
1. the Director of the Customs Bureau to closely inspect the implementation of the guidelines, the order sanctioning of administrative violations in the units.
at the gate, the team directly under the control of the Customs Bureau, the business must be dedicated officers election monitor, guide and check the sanctioning administrative violations of professional teams; timely resolution of the complaints about the administration of preventive measures; Guide to resolve the complaints decided sanctioning administrative violations as stipulated in Decree 18/CP and guidance in this circular.
2. for administrative violations or complaints of administrative sanction decisions are more complicated situations, Advisory Board handle the levels have the responsibility to review, research and recommendations General Director of the Bureau of customs, Bureau Chief of the Customs Bureau decisions are timely , correct.
3. The officers shall monitor, guide and make the sanctioning administrative violations must be selected from the officers, the staff has been trained well, honest, knowledgeable and professional.
4. The currency lodging fines for administrative violations follow the instructions of the Ministry of finance. Pending the instructions of the Ministry of finance, tax and EXPORT Inspection Bureau. General Department of Customs is responsible for a specific tutorial mode, filed under current rules.
5. The officials and customs officers have authority to sanction or apply preventive measures of administration or be tasked with working on sanctioning administrative violations of customs if there are violations of the guidelines, the order sanctioning administrative violations in accordance with the law , or lack of responsibility or harassment, then scavenged depending on the extent infringement will be dealt with strictly according to law; If the physical damage caused to individuals, then organizations are compensated according to the provisions of the law.
This circular effect since replacing circular 866/TCHQ-PC on December 12, 1992.