Starting January 1, 2026, regulations on administrative penalties in the field of fees and charges will officially change under Decree No. 02/2026/ND-CP. These adjustments directly affect businesses’ obligations regarding the declaration and payment of customs fees.
To help businesses proactively manage their financial planning and ensure smooth customs clearance procedures, HP Log would like to update several key points as follows:
Decree No. 02/2026/ND-CP clearly defines penalty levels for different groups of violations:
In cases where a business fails to make timely payments, resulting in a shortfall in the payable amount, the penalties are determined based on the difference in the unpaid amount:
| Violation Amount (Unpaid Fee) | Fine Applied to Enterprises (Organizations) |
| Below VND 10,000,000 | From VND 1,000,000 to VND 2,000,000 |
| From VND 10,000,000 to under VND 30,000,000 | From VND 2,000,000 to VND 5,000,000 |
| From VND 30,000,000 to under VND 50,000,000 | From VND 5,000,000 to VND 7,500,000 |
| From VND 50,000,000 to under VND 100,000,000 | From VND 7,500,000 to VND 15,000,000 |
| From VND 100,000,000 to under VND 300,000,000 | From VND 15,000,000 to VND 40,000,000 |
| VND 300,000,000 or more | From VND 40,000,000 to VND 50,000,000 |
Note: The maximum administrative fine for organizations in the field of fees and charges is VND 100,000,000.
This applies to errors in declarations or delays in the process of submitting fee and charge declarations.
| Violation | Penalty (VND) |
| Late declaration or incomplete declaration items (First violation) | Warning |
| Late declaration or incomplete declaration items (Repeated violation) | VND 500,000 – VND 1,000,000 |
| Failure to declare fees and charges as required | VND 3,000,000 – VND 5,000,000 |
This applies when a business incorrectly declares information to obtain fee or charge exemptions or reductions.
| Type of Violation | Penalty Calculation Method |
| Incorrect declaration to obtain fee/charge exemption or reduction | Fine equal to 20% of the exempted or reduced amount (minimum VND 500,000, maximum VND 50,000,000) |
| Exemption or reduction applied not in accordance with regulations | Fined according to the same scale as Group 1 (ranging from VND 500,000 to VND 50,000,000 depending on the difference in amount) |
2. Mandatory Remedial Measures
In addition to administrative fines, businesses are also required to:
Compliance with these regulations not only helps businesses minimize financial risks but also maintain credibility with state regulatory authorities.
3. Customs Fee Payment Options
According to guidance from the Customs Authority, businesses may choose one of the following payment methods:
Recommendations from HP Log
To ensure compliance with Decree No. 02/2026/ND-CP, businesses are advised to:
HP Log is ready to support businesses in updating new regulations, optimizing procedures, and ensuring customs clearance activities are conducted safely and in full compliance with regulations.
If you have any questions regarding customs procedures or would like to learn more about our international transportation services, please contact the HP Log team via hotline: 0913472498 or email: info@hplog.com.vn for timely assistance.
Source:
[1] Hướng dẫn nộp lệ phí từ Cục Hải quan Hải Phòng (KV03).
[2] Nghị định 02/2026/NĐ-CP về xử phạt vi phạm hành chính trong lĩnh vực phí và lệ phí.
[3] Danh mục Tài khoản – Kho bạc Nhà nước để nộp thuế và phí (Cập nhật mới nhất).
