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On May 15, 2026, the Government promulgated Decree 169/2026/ND-CP, regulating administrative penalties in the customs sector. Pursuant to Clause 1, Article 15 of this Decree, the following 11 acts are legally identified as tax evasion in the customs sector:
- Using illegal documents or materials that do not accurately reflect the actual transaction for tax declaration purposes; arbitrarily erasing or altering documents, thereby leading to a shortfall in the payable tax amount or an unlawful increase in the tax amount eligible for exemption, reduction, refund, or non-collection.
- Misdeclaring the commodity codes (HS codes), tax rates, or tax levels for items that have already received official classification guidance from the Ministry of Finance or the customs authority.
- Violating the provisions set forth in Points b, c, and d, Clause 3, Article 10 of Decree 169/2026/ND-CP, wherein the individual or organization fails to pay the full tax amount before the administrative violation record is established or before the administrative penalty decision is issued (applicable when the violation dossier is transferred from a criminal procedure agency).
- Completing export procedures but failing to actually export processed products, manufactured-for-export products, or products exported overseas by export processing enterprises (EPEs).
- Making false declarations compared to reality regarding the quantity of processed products, manufactured-for-export products, products exported overseas by EPEs, or re-exported goods.
- Failing to declare domestically purchased raw materials and supplies subject to export tax that are incorporated into processed products for export; misdeclaring the value of exported raw materials, supplies, and components incorporated into processed products, thereby unlawfully increasing the tax-exempt amount upon their re-importation into Vietnam.
- Utilizing goods that belong to non-taxable or tax-exempt categories, or goods managed under tariff quotas, for improper purposes without declaring the change in usage purpose to the customs authority.
- Misdeclaring the quantity, name, quality, or value of goods imported from non-tariff zones into the domestic market.
- Failing to record in the accounting books the revenues and expenditures related to the determination of the payable tax amount.
- Selling duty-free goods to incorrect subjects, or in violation of the quantities and conditions stipulated by law.
- Colluding with the consignor (shipper) to import goods for the purpose of tax evasion.
