Actions against violations and dispute settlement

1. If the customs authority itself, or upon notification by another competent authority, finds that the goods have been cleared for home use or repurposed but the ATA carnet holder fails to voluntarily declare and pay taxes as prescribed, the customs authority shall impose the amount of taxes payable, late payment interests and fines in accordance with regulations of law.

2. If the ATA carnet holder declares and provides fraudulent information and documents when applying for the ATA carnet or uses the ATA carnet for the purposes other than the declared ones, forges documents or the ATA carnet, or add information to the general list of the issued ATA carnet, he/she will be liable to penalties in accordance with regulations of law.

3. Any dispute between the custom authority and/or the guaranteeing association of the country of temporary admission and the ATA carnet holder shall be settled in accordance with the Istanbul Convention.

Article 25. Effect

This Decree comes into force from July 30, 2020.

Article 26. Implementation organization and responsibility for implementation

1. The Ministry of Finance shall:

a) organize and instruct the implementation of tasks assigned in this Decree;

b) play the leading role in establishing the Electronic customs data processing system for monitoring, statistical reporting and management of temporarily admitted goods;

c) stipulate fees for processing applications for ATA carnets, collection, transfer, declaration, management and use thereof in accordance with regulations of the Law on fees and charges;

d) provide information on tax policies, values and other policies relating to goods to be temporarily admitted to Vietnam within 07 working days from receipt of request from VCCI.

2. Vietnam Chamber of Commerce and Industry (VCCI) shall:

a) pay import duties, other taxes, late payment interests, fines, fees and charges (if any) collected on temporarily admitted goods by using the guarantee provided by the ATA carnet holder as prescribed in this Decree;

b) update and provide information on the import tariff schedule and other taxes, Lists of goods banned from export and import, goods subject to suspended export and import, and lists of goods temporarily imported for re-exportation and temporarily exported for re-importation as prescribed by law to the International Chamber of Commerce (ICC) and the International Bureau of Chambers of Commerce (IBCC).

c) provide the list of countries or territories that are members of the Istanbul Convention, and names of ATA carnet issuing associations to the General Department of Customs;

d) exchange information with the ATA carnet issuing association of one of the countries or territories prescribed in Point c of this Clause in case the Customs Sub-department where temporary importation procedures are followed suspects the information on the ATA carnet and requests VCCI to verify such information.

3. Ministers, heads of ministerial agencies, heads of Governmental agencies, and Chairpersons of People’s Committees of provinces and central-affiliated cities shall implement this Decree./.