In 2021, the Covid-19 epidemic has greatly affected the export and import activities of enterprises. Faced with that situation, some Customs Departments and the business community have proposed to consider not sanctioning administrative violations for a number of violations occurring in the customs field due to the impact of the Covid-19 epidemic and the Government’s application of social distancing and anti-epidemic measures, including the following cases:

1. Goods are on the list of goods subject to state inspection of quality, but foreign experts cannot come to Vietnam to assemble accessories for inspection of goods quality according to regulations.
2. Imported goods (chemicals) do not have tanks and cannot be consumed, so they must be stored at the port and cannot be declared at customs within the prescribed time limit.
3. The enterprise fails to submit the final settlement report, submits the report on the use of tax-free goods late due to social distancing, and does not have employees.
4. Enterprises cannot arrange financial resources to pay tax for all shipments that have returned to Vietnam within 30 days from the date of arrival at the border gate.
5. The enterprise cannot register the declaration and pick up the goods within 30 days from the date of arrival at the border gate due to the operation in the blocked area.
6. Enterprises cannot carry out re-export of goods under the Decision sanctioning administrative violations due to social distancing and the impact of the Covid-19 epidemic.
7. Enterprises cannot re-export and re-import goods within the prescribed time limit or on time for registration with the customs office due to social distancing and the impact of the Covid-19 epidemic.
8. Some customs units have F0 cases and practice social distancing, so they cannot make records of administrative violations receive dossiers, and exhibits of violations to verify and clarify violations for proper handling prescribed time limit.

Therefore, in order to create favorable conditions for enterprises with export and import activities, on September 15, 2021, the General Department of Customs issued Official Letter 4428/TCHQ-PC in 2021, requesting the customs authorities to review it. The consideration of not sanctioning administrative violations due to the influence of the Covid-19 epidemic and the Government’s application of social distancing and anti-epidemic measures must be based on the provisions of Articles 2 and 11 of the Law on Handling administrative violations in 2012, Article 6 of Decree 128/2020/ND-CP and specific case files to apply regulations related to “force majeure events” to each specific case.

Thus, in order to consider not sanctioning administrative violations due to the influence of the Covid-19 epidemic and to apply the Government’s social distancing and anti-epidemic measures, it is necessary to apply regulations related to “force majeure events” and individuals and organizations must prove that they have applied all necessary and permissible measures, but cannot prevent violations from occurring.

This Official Letter takes effect from September 15, 2021.