Receiving a customs administrative penalty decision leaves many businesses unsure: can it be challenged, where, and must the fine be paid while the challenge is pending? The law gives the penalised party two independent legal remedies: an administrative complaint under the Law on Complaints, or a lawsuit before an administrative court — there is no requirement to complain before suing (Article 7(1) of the Law on Complaints 11/2011/QH13, as amended by Law 136/2025/QH15, effective 1 July 2026).
The 90-day complaint period — not to be confused with the penalty limitation
The complaint must be filed within 90 days from the date of receiving the administrative decision or learning of the administrative decision or act (Article 9 of the Law on Complaints). Periods of objective obstacles — illness, natural disaster, enemy sabotage, distant business travel and other objective impediments — do not count toward the period.
Crucially, these 90 days are the complaint period, entirely different from the penalty limitation for customs violations (2 years for general violations, 5 years for tax-administration violations under Decree 169/2026/ND-CP). Confusing the two is a common mistake that costs businesses their rights.
The two-round complaint procedure
First round: complain to the person who issued the penalty decision (Article 17 of the Law on Complaints). The first-round complaint must be resolved within 30 days of acceptance; complex cases within 45 days (in remote areas: 45 days, complex cases up to 60 days) — Article 28 of the Law on Complaints.
Second round: if dissatisfied with the first-round resolution, or if the complaint is not resolved within the deadline, the complainant may file a second-round complaint to the direct superior of the first-round resolver (Article 18), or file a lawsuit. After the second-round resolution, the remaining avenue is a court lawsuit.
Warning: a complaint does not suspend enforcement
This is the most misunderstood point. Under Article 12 of the Law on Complaints, during the complaint period the complainant must still comply with the challenged administrative decision — i.e. the fine must still be paid and obligations performed, unless the law provides otherwise or a competent authority suspends enforcement. The belief that “no fine is due while complaining” is wrong as a general rule.
One-year limitation for administrative lawsuits
For the court route, the limitation period is 1 year from receipt of or learning of the administrative decision. Where a proper complaint was filed, the 1-year period runs from receipt of the first/second-round complaint resolution, or from the expiry of the resolution deadline without resolution (Article 116 of the Law on Administrative Procedures 93/2015/QH13).
New points from 1 July 2026 and transitional rules
Law 136/2025/QH15 (effective 1 July 2026) amends the Law on Complaints with notable changes: the complainant is expanded from “citizen” to “individual” (Article 2(1)–(2)); a new Article 11a on temporary suspension and suspension of complaint resolution; and rules on withdrawal of complaints.
Transitionally, under Article 39(2) of Decree 169/2026/ND-CP, penalty decisions issued before 1 July 2026 that remain within the complaint period are resolved under the Law on Handling Administrative Violations together with Decree 128/2020/ND-CP and Article 2 of Decree 102/2021/ND-CP — the old instruments survive only in this transitional context.
Practical checklist for businesses
- Count the 90 days immediately from receipt of the penalty decision — record the receipt date (delivery record, postal receipt) as the basis for the period;
- Prepare the complaint dossier: a complaint stating the request and grounds; a copy of the penalty decision; documents and evidence showing the decision is unlawful or infringes lawful rights and interests;
- Keep complying with the decision during the complaint (pay the fine on time) to avoid additional liabilities, unless enforcement is suspended;
- Consider the court route in parallel: a lawsuit is an independent option, not a “later step” after complaining — with its own 1-year period;
- For complex or high-value cases: engage a lawyer early to assess the legal grounds before the 90-day period expires.
Need help reviewing customs and import-export tax risks for your business? Reach us via the Contact page of FLAT Law Firm.
The information above is for reference only and does not constitute legal advice. Each business situation should be assessed separately by a lawyer.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.