In recent times, the implementation of decree on sanctioning administrative violations in customs has contributed to improving the efficiency of customs operation, stopping and handling violations of customs law, enhancing the level of law compliance of custom declarants. In particular, this decree has an important basis in the assessment and classification of enterprises for establishing criteria to apply preference of customs procedures and cargo classification. It would contribute to reforming administrative procedures aimed to facilitate more for import – export activities and ensure State management in customs.
According to the Legal Department, although after three years of implementation, the decree on sanctioning administrative violations of customs has regulated relatively comprehensive and included administrative violations in the field of customs, but the implementation process has revealed a number of limitations such as: Lack of sanctions for some violations arising from the new regulations on customs procedures, tax policies, commodity policies; a number of violations are no longer suitable for the monetary penalty, additional sanctioning and remedial measures; some violations are no longer appropriate due to changes in management requirements; some behaviours have unclear and inappropriate names so the implementation process is inconsistent; and some regulations on coercion are not suitable in practice.
In addition, over the past time, a number of laws related to customs and taxes have been amended and supplemented. Therefore, to meet the requirements from reality, the Legal Department said it is necessary to issue a decree replacing the current decree on sanctioning administrative violations of customs.
The draft decree will include a draft consisting of three chapters and 76 articles. Specifically: Chapter I: Including 27 articles, stipulating the sanctions against administrative violations in the field of customs; Chapter II: Including 45 articles, regulating on coercive execution of administrative decisions in the field of customs and Chapter III: Including four articles, stipulating the execution provisions.
Source: customsnews.vn