According to Article 10, Customs Law in Vietnam, prohibited acts in customs in Vietnam are:
1. For customs officials:
-Causing troubles and difficulties when following customs formalities;
-Screening or colluding with others in smuggling or illegally transporting goods across the border, committing trade or tax fraud;
-Taking bribes, appropriating or embezzling temporarily seized goods or other acts for self-seeking purposes;
-Other violations against the law on customs.
2. For customs declarants, entities with rights and obligations related to import, export and transit of goods, or exit, entry and transit of vehicles:
-Committing fraudulent acts in carrying out customs formalities;
-Smuggling or illegally transporting goods across the border;
-Committing trade or tax fraud;
-Giving bribes or other acts for self-seeking purposes;
-Obstructing customs officials in performing their official duty;
-Hacking, falsifying or destroying the customs communication system;
-Other violations against the law on customs.
-Our customs lawyers in Vietnam at ANT Lawyers always follow development of customs law to provide the client with update.
Readmore: https://antlawyers.vn/qa/what-are-prohibited-act-in-customs-in-vietnam.html
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