The company is an export processing enterprise (EPE) that is importing processing materials for foreign traders. The e-customs declaration has the origin, but when checking, the actual goods do not appear to be originating. So, what are the sanctions for imported goods which do not show origin or wrong origin?
Pursuant to Clauses 3 and 6, Article 7 of Decree No. 127/2013 / ND-CP of October 15, 2013, amended and supplemented in Decree No. 45/2016 / ND-CP of May 26, 2016 of Government regulations:
“Article 7. Violation of regulations on customs declaration
3.A fine of between VND 3,000,000 and 5,000,000 for acts of failing to make declarations or making false declarations compared to the actual names, categories, origins, quantities, volumes, quality and value of Imported and exported goods are subject to tax exemption and not liable to tax according to the provisions of law.
6.Violations of the provisions of Clauses 3, 4 and 5 of this Article resulting in a lack of payable tax amounts or an increase in the exempted, reduced, refundable, non-collected or fraudulent tax amounts shall be sanctioned according to Article 8 or Article 13 of this Decree. ”
Note: According to Decree No. 43/2017 / ND-CP of the Government stipulating cases where imported goods must be labeled, of which origin of goods is 01 of the mandatory criteria on the goods label. chemistry. In case goods do not have goods labels, they may be considered and sanctioned according to Clause 7, Article 14 of Decree No. 127/2013 / ND-CP, which is amended and supplemented in Clause 11, Article 1 of Decree No. 45/2016. / ND-CP dated May 26, 2016 of the Government.