“Goods temporarily seized” and “goods confiscated” are two entirely different things — yet many businesses confuse them. Confiscation is a supplementary penalty, applied only in cases prescribed by law. This article lists all cases where goods violating customs regulations are confiscated under Decree 169/2026/ND-CP (effective 1 July 2026), and distinguishes confiscation from temporary seizure, destruction and mandatory re-export.
1. What is confiscation? What are “exhibits”?
- Confiscation of administrative violation exhibits and vehicles is a supplementary penalty under Article 26 of the Law on Handling Administrative Violations 15/2012/QH13 (amended by Law 67/2020/QH14 and Law 88/2025/QH15; still in force) — applied only to serious violations as prescribed by the Government. Not every customs administrative violation leads to confiscation; only provisions expressly stated in Decree 169/2026;
- Definition of exhibits: Article 3(2) of Decree 169/2026 — “Administrative violation exhibits are objects, money and goods directly related to the administrative violation; excluding objects, money and goods declared to customs in accordance with the law.” In a consignment containing both violating and non-violating goods, only the violating portion is seized/confiscated.
2. Seven groups of acts subject to goods confiscation under Decree 169/2026
| Provision | Acts subject to exhibit confiscation |
|---|---|
| Article 12(8) | (a) Confiscation of goods not yet customs-inspected (goods substitution — Clause 5(a)); confiscation of goods for using forged/unlawful documents or materials (Clause 7(a) — including fake C/Os); (b) confiscation of forged documents or materials |
| Article 13(7) | Confiscation of exhibits for consuming temporarily imported transport vehicles (Clause 4(b)), where exhibits remain |
| Article 14(7) | Confiscation of exhibits for: harbouring/buying/selling/transporting goods without lawful documents; illegal cross-border transport; dispersing goods to evade inspection (Clause 2(a)(b); Clauses 3, 4; Clause 5(a)(d); Clause 6) |
| Article 16(5) | Confiscation of exhibits for importing, exporting or transporting prohibited or suspended import/export goods (Clauses 1, 2) |
| Article 17(2) | Confiscation of goods bearing images or content misrepresenting national sovereignty |
| Article 18(2) | Confiscation of goods faking Vietnamese origin (fines of VND 10–100 million by value — verify the article number against the original text) |
| Article 24(4) | (a) Confiscation of exhibits for dispersing goods in bonded warehouses (Clause 3(b)); (b) confiscation of exhibits being prohibited/suspended goods brought into bonded warehouses (Clause 3(a)) |
3. Four often-confused measures distinguished
| Measure | Nature | Consequence |
|---|---|---|
| Temporary seizure of exhibits and vehicles | Temporary preventive measure (Articles 119–125 of the Law on Handling Administrative Violations; Article 27 of Decree 169/2026) | For verification and preventing dispersal — not a punishment; must be returned when the seizure period ends unless confiscated |
| Confiscation | Supplementary penalty | Exhibits become State property; handled by auction with proceeds to the State budget, or destroyed if unsellable/subject to mandatory destruction |
| Mandatory re-export / removal from territory | Remedial measure (Article 12(9), 13(8), 16(6), 24(5) of Decree 169/2026) | Goods leave Vietnam — not appropriated by the State |
| Mandatory destruction | Remedial measure (Article 16(6), 18(3), 24(5)) | Applied to goods harming health/environment, harmful cultural products, etc. |
For prohibited import/export goods and licence-required goods without licences: besides confiscation there is a mechanism for mandatory removal from Vietnamese territory or re-export within the prescribed time limit — readers should check the current rules on the specific time limit and procedures.
4. How far does confiscation authority go?
- The principle under Article 52 of the Law on Handling Administrative Violations: regional customs sub-department directors and customs department directors may confiscate administrative violation exhibits and vehicles valued at no more than 2 times the fine level assigned to their position;
- Specific authority levels by customs position are set out in Articles 28–33 of Decree 169/2026 — cite the original text directly, never absolute figures from memory;
- Beyond authority: transfer the dossier to the competent level under Article 52 of the Law on Handling Administrative Violations.
5. What happens to confiscated goods?
Under the Law on Handling Administrative Violations and the current decree on management and handling of temporarily seized and confiscated exhibits and vehicles (check the current document number when citing): confiscated exhibits are auctioned, with proceeds to the State budget; where unsellable or subject to mandatory destruction, they are destroyed as prescribed.
6. Disagreeing with a confiscation decision
- A penalty decision imposing confiscation is an administrative decision → the right to complain under the Law on Complaints 02/2011/QH13 (in force; amended by Law 136/2025/QH15, effective 1 July 2026), with a 90-day limitation; or to sue in an administrative case;
- During the complaint period the penalty decision must still be complied with (Article 12 of the Law on Complaints), unless urgent measures are applied as prescribed.
7. How to avoid confiscation
- Declare all imported/exported goods fully and truthfully;
- Use only genuine, lawful documents and materials;
- Do not trade or transport prohibited goods or licence-required goods without licences;
- Comply with bonded warehouse and customs inspection/supervision site rules;
- When inspected: cooperate, explain fully, and never disperse or destroy goods — dispersal itself is a ground for confiscation.
Frequently asked questions
If only part of a consignment violates, is the whole lot confiscated?
No. Only the violating goods constituting exhibits are seized/confiscated; goods properly declared to customs are not exhibits.
Can confiscated goods be redeemed?
No. Confiscation is a punishment — exhibits become State property and are handled as prescribed; there is no “redemption” mechanism.
What is the maximum fine in the customs field?
Check Article 6 of Decree 169/2026 on maximum fines; the specific amount in each case also depends on the authority of the decision-maker.
This article is for general information only and does not constitute legal advice. Specific cases should be discussed with a lawyer or the customs authorities.
Goods at risk of confiscation? Contact FLAT Law Firm: /en/contact/ — lawyers with 30+ years of experience assisting with explanations, complaints and lawsuits against customs penalty decisions.
