Warning first: Decree 128/2020/ND-CP expired on 01/7/2026 and was replaced by Decree 169/2026/ND-CP (issued 15/5/2026, effective 01/7/2026). Any penalty frame you remember from Decree 128 is now legal history — this article presents the current administrative penalty regime for customs violations: the main violation groups and fine ranges, the organization/individual distinction, additional penalties, limitation periods, and transitional rules.
Overview of Decree 169/2026/ND-CP
- Structure: 04 chapters, 40 articles;
- Issuing bases: the Law on Handling of Administrative Violations 15/2012/QH13 (amended by Laws 67/2020/QH14 and 88/2025/QH15); Customs Law 54/2014/QH13 (amended by Laws 71/2014, 35/2018, 07/2022, 90/2025); the Law on Tax Administration 108/2025/QH15;
- Repeal effect: from 01/7/2026, Decree 128/2020/ND-CP (19/10/2020) and Article 2 of Decree 102/2021/ND-CP (16/11/2021) cease to be effective (Article 39(2), Decree 169/2026/ND-CP).
New points compared with the old decree: penalties for administrative violations committed in the electronic environment (Article 37); and added sanctioning authority for the People’s Public Security force in cases where investigation has concluded but criminal prosecution is not warranted.
Penalty frames by violation group (fines for ORGANIZATIONS; individuals pay half)
Under the general principle of the Law on Handling of Administrative Violations, fines for individuals equal one-half of those for organizations. All amounts below are for organizations.
| Violation group | Article | Fine range (organizations) |
|---|---|---|
| Customs declaration violations | Art. 9 | VND 1–2 million → VND 20–40 million (highest: completed procedures but no export / short export; exhibits valued over VND 10 million) |
| Tax declaration errors causing shortfall | Art. 10 | 10% of shortfall (self-detected, amended) / 20% (detected); plus full payment of shortfall |
| Currency/gold carried across border undeclared | Art. 11 | VND 1–3 million → VND 30–50 million (exit); VND 1–2 million → VND 10–20 million (entry) |
| Forged/unlawful documents | Art. 12(7)(a) | VND 40–80 million + confiscation of goods and forged documents (Clause 8); if for tax evasion → Art. 15 (Clause 10) |
| Customs supervision violations | Art. 13 | VND 5–10 million → VND 60–80 million (fake seals + goods consumed) |
| Customs control violations (harboring, transporting undocumented goods, smuggling) | Art. 14 | VND 5–10 million → VND 60–80 million + confiscation of exhibits (Clause 7) |
| Tax evasion (12 acts, Clause 1) | Art. 15 | 01× the evaded tax (no aggravation); +0.2× per aggravating circumstance, max 03× (Clause 2); plus full payment (Clause 3) |
| Prohibited imports/exports | Art. 16 | VND 10–20 million → VND 70–100 million + confiscation (Clause 5) |
| Goods falsely bearing Vietnamese origin | Art. 18 | VND 10–20 million → VND 70–100 million + confiscation (Clause 2) |
| Bonded warehouses | Art. 24 | VND 10–20 million; confiscation for dispersal of goods (Clause 4) |
How the specific fine is determined
The specific fine within a frame is generally the midpoint of the frame, adjusted for mitigating or aggravating circumstances. According to customs guidance on Decree 169, one mitigating circumstance reduces the fine by 10%, two or more bring it to the frame minimum; aggravating circumstances work symmetrically toward the maximum. Businesses should consult the guiding documents for the exact calculation rather than assuming the midpoint always applies.
Additional penalties and remedial measures
Beyond fines, Decree 169/2026 provides:
- Confiscation of exhibits (goods, forged documents) for serious violations — e.g., Articles 12, 14, 16, 18, 24;
- Remedial measures: mandatory full payment of the tax shortfall or evaded tax (Articles 10(5), 15(3)).
Statute of limitations: 5 years vs 2 years
Article 5 of Decree 169/2026/ND-CP:
- 05 years for tax-administration violations (tax evasion, under-declaration causing shortfall);
- 02 years for other customs violations;
- Beyond the limitation: no administrative fine, but the full tax shortfall/evaded tax must still be paid for up to 10 preceding years from discovery.
The administrative/criminal boundary
Article 3(2) defines exhibits of administrative violations (excluding properly declared goods, money and items); Article 3(3) lists Articles 188–196 and 200 of the Penal Code as the dividing line — some acts are only administratively penalized where criminal prosecution is not pursued (exhibit-value thresholds apply). Businesses facing large-value cases should assess criminal exposure before the administrative track concludes, because the regimes interact.
Transitional rules (Article 39)
- Penalty decisions issued before 01/7/2026 that are still under complaint → resolved under the Law on Handling of Administrative Violations + Decree 128/2020 + Article 2 of Decree 102/2021;
- Acts that occurred and ended before 01/7/2026 but are discovered/penalized after 01/7/2026 → Decree 169/2026 applies if the new decree imposes no liability or lighter liability (the principle favoring the violator).
Practical meaning: if your violation straddles the 01/7/2026 line, compare both regimes — the lighter one governs.
Sanctioning authority
Sanctioning competence by title is set out in Articles 28–33 of Decree 169/2026/ND-CP, reflecting the restructured customs apparatus (Customs Department and sub-departments). When receiving a penalty decision, always check that the signatory’s title matches the competence for the fine amount imposed — a decision signed ultra vires is itself appealable.
Frequently asked questions
My case started under Decree 128/2020. Which decree applies? If the penalty decision was issued before 01/7/2026, the old regime (plus complaint rules) governs its resolution. If the act ended before 01/7/2026 but is penalized after, Decree 169/2026 applies where it is lighter or silent.
Is the fine for individuals really half? Yes — the general principle of the Law on Handling of Administrative Violations: individual fines equal one-half of organizational fines for the same act.
Can I still voluntarily amend to reduce penalties under the new decree? Yes. The 60-day no-penalty window (Article 7(2)) and the 10%-vs-20% mechanism (Article 10(2)–(3)) are carried into Decree 169/2026 — see our article on amended declarations.
Conclusion and compliance recommendations
Decree 169/2026/ND-CP is now the sole current penalty regime for customs violations: 4 chapters, 40 articles, with the headline numbers every trader should memorize — 10%/20% for declaration errors (Art. 10), 1–3× for tax evasion (Art. 15), up to VND 100 million for prohibited goods and fake Vietnamese origin (Arts. 16, 18), and the 5-year/2-year limitation split (Art. 5). For compliance: review declarations within 60 days of clearance, never use documents of doubtful origin, and treat the 01/7/2026 transition date as the dividing line in every ongoing case.
Legal basis: Decree 169/2026/ND-CP (Articles 3, 5, 9, 10, 11, 12, 13, 14, 15, 16, 18, 24, 28–33, 37, 38); Law on Handling of Administrative Violations 15/2012/QH13 (amended by Laws 67/2020/QH14, 88/2025/QH15); Customs Law 54/2014/QH13; Law on Tax Administration 108/2025/QH15. Researched 14/10/2026.
*This article is for general reference only and does not constitute legal advice for any specific case. This content is in draft status, pending review before publication.*
See also: Import/export tax for export processing enterprises (EPE) · Contact FLAT Law Firm