On 10 September 2026, the Regional Customs Sub-Department III issued Official Letter No. 8869/HQKV3-NVHQ clarifying the exemption conditions under current law with respect to the incorrect declaration of the tax rate for a shipment of liquefied petroleum gas (LPG).
Legal analysis from the Customs authority:
- Late payment interest is exempted only in cases of force majeure: Pursuant to the Law on Tax Administration No. 108/2025/QH15, late tax payment interest must be collected as prescribed. An enterprise is only considered for exemption from late payment interest if it can prove material damage arising from a force majeure reason (natural disaster, catastrophe, epidemic, fire, unexpected accident, etc.).
- Organizations must bear responsibility for all administrative violations they cause: Under the 2012 Law on Handling of Administrative Violations, an enterprise is subject to sanction for a violation. The law provides for exemption from sanction only in a few specific cases such as: force majeure events/situations of urgent necessity, expiry of the statute of limitations for sanctioning, failure to identify the subject, or the organization having been dissolved/gone bankrupt.
(Pursuant to Official Letter No. 8869/HQKV3-NVHQ dated 10 September 2026)
Related service: Customs clearance procedures
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