|According to article 5 in Consolidated document 10/VBHN-BTC in 2016 consolidating Decree on sanctioning of administrative violations and enforcement of administrative decisions in the field of customs issued by the Ministry of Finance: |
Article 5. Cases of not sanctioning administrative violations in the field of customs 
1. Cases of non-sanction as prescribed in Article 11 of the Law on Handling of Administrative Violations.
Goods and means of transport brought into Vietnam’s territory due to unexpected events or force majeure events must be notified to customs offices or other competent agencies in accordance with law; such goods and means of transport must be taken out of the Vietnamese territory after the above-mentioned factors are overcome.
2. Mistakes in the process of importing or sending goods into Vietnam but have been notified in writing by the consignor, recipient or legal representative to the Director of the Customs Sub-Department where the goods are stored when not yet registered the customs declaration; except for cases where imported goods are drugs, weapons, reactionary documents, toxic chemicals in Schedule I of the Convention on the Prohibition of Chemical Weapons.
3. Cases that are allowed to make additional customs declarations within the time limit prescribed by law.
4. Organizations and individuals commit violations specified in Articles 8, Article 13 of this Decree, but the difference in tax amount is not more than 500,000 VND for the case of violations committed by individuals or 2,000,000 VND for individuals. with the case of violations committed by the organization.
5. Exporting or importing goods that do not conform to the customs declaration in terms of quantity and weight specified in Article 7 of this Decree, but exported or imported goods are not in accordance with the customs declaration with a value of not more than 10% the value of goods actually exported or imported, but not exceeding VND 10,000,000.
6. Correctly declaring the names of actually exported or imported goods but incorrectly declaring the code, tax rate and tax rate for the first time.
7. Violations against regulations on customs declaration of foreign currencies in cash, Vietnamese dong in cash, or gold of persons on exit or entry with a value of less than VND 5,000,000 in exhibits of violation.