Decree No. 169/2026/ND-CP dated 15 May 2026 issued by the Government on administrative penalties for violations in the customs sector

Accordingly, Clause 1, Article 15 of Decree No. 169/2026/ND-CP specifies 11 acts of tax evasion in the customs sector:

(i) Using illegal documents or documents inconsistent with actual transactions for tax declaration purposes; arbitrarily erasing or altering documents, resulting in an understatement of tax payable or an increase in tax exemption, tax reduction, tax refund, or non-collection amounts.

(ii) Incorrectly declaring commodity codes, tax rates, or tax amounts for goods for which the Ministry of Finance or customs authorities have already provided guidance on commodity codes, tax rates, or tax amounts in accordance with regulations;

(iii) Violating the provisions set out at Points b, c, and d, Clause 3, Article 10 of Decree No. 169/2026/ND-CP, where the violating individual or organization fails to fully pay the tax payable as prescribed before the date of preparation of the violation record or before the issuance date of the administrative penalty decision in cases where criminal procedure authorities transfer the violation dossier for administrative sanctioning in accordance with Clause 1, Article 63 of the Law on Handling of Administrative Violations 2012 (as amended and supplemented by Point d, Clause 31, Article 1 of Law No. 67/2020/QH14 and Clause 13, Article 1 of Law No. 88/2025/QH15).

(iv) Carrying out export procedures without actually exporting processed products; export-manufactured products; or products exported abroad by export processing enterprises.

(v) Incorrectly declaring the quantity of exported goods compared to actual quantities for processed products; export-manufactured products; products exported abroad by export processing enterprises; and re-exported goods.

(vi) Failing to declare domestically purchased raw materials and supplies subject to export duty that constitute exported processed products; or incorrectly declaring the value of exported raw materials, supplies, and components constituting processed products, thereby increasing the tax exemption amount applicable when such processed products are re-imported into Vietnam.

(vii) Using goods that are not subject to tax, exempt from tax, or managed under tariff-rate quotas for purposes inconsistent with the declared purposes without notifying customs authorities of the change in use purpose.

(viii) Incorrectly declaring the quantity, description, quality, or value of imported goods transferred from non-tariff zones into the domestic market.

(ix) Failing to record revenues and expenditures related to the determination of tax payable in accounting books and records.

(x) Selling duty-free goods to ineligible subjects or in quantities or under conditions that do not comply with legal regulations.

(xi) Colluding with consignors to import goods for the purpose of tax evasion.

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