{"id":1752,"date":"2026-03-15T10:14:45","date_gmt":"2026-03-15T10:14:45","guid":{"rendered":"https:\/\/hplog.webcanhcam.vn\/cap-nhat-quy-dinh-moi-ve-nop-le-phi-hai-quan-theo-nghi-dinh-02-2026-nd-cp\/"},"modified":"2026-05-16T04:09:07","modified_gmt":"2026-05-16T04:09:07","slug":"cap-nhat-quy-dinh-moi-ve-nop-le-phi-hai-quan-theo-nghi-dinh-02-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/hplog.com.vn\/en\/news\/update-on-new-regulations-for-customs-fee-payment-under-decree-02\/2026\/nd-cp\/","title":{"rendered":"Update on New Regulations for Customs Fee Payment under Decree 02\/2026\/ND-CP"},"content":{"rendered":"<h2 style=\"text-align: center;\">(Effective from January 1, 2026)<\/h2>\n<p>Starting <strong>January 1, 2026<\/strong>, regulations on administrative penalties in the field of <strong>fees and charges<\/strong> will officially change under <strong>Decree No. 02\/2026\/ND-CP<\/strong>. These adjustments directly affect businesses\u2019 obligations regarding the <strong>declaration and payment of customs fees<\/strong>.<\/p>\n<p>To help businesses proactively manage their financial planning and ensure smooth customs clearance procedures, <strong>HP Log<\/strong> would like to update several key points as follows:<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-209 size-full\" src=\"https:\/\/hplog.com.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-quy-dinh-moi-ve-nop-le-phi-Hai-quan-theo-Nghi-dinh-022026ND-CP-1.jpg\" alt=\"\" width=\"1176\" height=\"665\" srcset=\"https:\/\/hplog.com.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-quy-dinh-moi-ve-nop-le-phi-Hai-quan-theo-Nghi-dinh-022026ND-CP-1.jpg 1176w, https:\/\/hplog.com.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-quy-dinh-moi-ve-nop-le-phi-Hai-quan-theo-Nghi-dinh-022026ND-CP-1-300x170.jpg 300w, https:\/\/hplog.com.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-quy-dinh-moi-ve-nop-le-phi-Hai-quan-theo-Nghi-dinh-022026ND-CP-1-1024x579.jpg 1024w, https:\/\/hplog.com.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-quy-dinh-moi-ve-nop-le-phi-Hai-quan-theo-Nghi-dinh-022026ND-CP-1-768x434.jpg 768w\" sizes=\"auto, (max-width: 1176px) 100vw, 1176px\" \/><\/p>\n<h2 style=\"text-align: justify;\">1. Violations and Applicable Penalty Framework<\/h2>\n<p dir=\"LTR\" style=\"text-align: justify;\"><strong>Decree No. 02\/2026\/ND-CP<\/strong> clearly defines penalty levels for different groups of violations:<\/p>\n<h3 style=\"text-align: justify;\">1.1. Violations related to the payment of fees and charges by the payer (Article 17)<\/h3>\n<p dir=\"LTR\" style=\"text-align: justify;\">In cases where a business fails to make timely payments, resulting in a <strong>shortfall in the payable amount<\/strong>, the penalties are determined based on the difference in the unpaid amount:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Warning:<\/strong> Applied when a violation occurs but does not result in a shortfall in the payable amount.<\/li>\n<li><strong>Monetary fine:<\/strong> Applied when the violation leads to an <strong>underpayment of fees or charges<\/strong>, specifically as follows:<\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%; height: 168px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\"><strong>Violation Amount (Unpaid Fee)<\/strong><\/td>\n<td style=\"width: 50%; height: 24px;\"><strong>Fine Applied to Enterprises (Organizations)<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">Below VND 10,000,000<\/td>\n<td style=\"width: 50%; height: 24px;\">From VND 1,000,000 to VND 2,000,000<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">From VND 10,000,000 to under VND 30,000,000<\/td>\n<td style=\"width: 50%; height: 24px;\">From VND 2,000,000 to VND 5,000,000<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">From VND 30,000,000 to under VND 50,000,000<\/td>\n<td style=\"width: 50%; height: 24px;\">From VND 5,000,000 to VND 7,500,000<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">From VND 50,000,000 to under VND 100,000,000<\/td>\n<td style=\"width: 50%; height: 24px;\">From VND 7,500,000 to VND 15,000,000<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">From VND 100,000,000 to under VND 300,000,000<\/td>\n<td style=\"width: 50%; height: 24px;\">From VND 15,000,000 to VND 40,000,000<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">VND 300,000,000 or more<\/td>\n<td style=\"width: 50%; height: 24px;\">From VND 40,000,000 to VND 50,000,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><em>Note: The maximum administrative fine for organizations in the field of fees and charges is VND 100,000,000.<\/em><\/p>\n<h3 style=\"text-align: justify;\">1.2. Violations related to the declaration of fees and charges (Article 16)<\/h3>\n<p dir=\"LTR\" style=\"text-align: justify;\">This applies to errors in declarations or delays in the process of submitting fee and charge declarations.<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 50%;\"><strong>Violation<\/strong><\/td>\n<td style=\"width: 50%;\"><strong>Penalty (VND)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">Late declaration or incomplete declaration items (First violation)<\/td>\n<td style=\"width: 50%;\">Warning<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">Late declaration or incomplete declaration items (Repeated violation)<\/td>\n<td style=\"width: 50%;\">VND 500,000 \u2013 VND 1,000,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">Failure to declare fees and charges as required<\/td>\n<td style=\"width: 50%;\">VND 3,000,000 \u2013 VND 5,000,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">1.3. Violations related to exemptions or reductions of fees and charges (Article 11)<\/h3>\n<p style=\"text-align: justify;\">This applies when a business incorrectly declares information to obtain fee or charge exemptions or reductions.<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\"><strong>Type of Violation<\/strong><\/td>\n<td style=\"width: 50%; height: 24px;\"><b>Penalty Calculation Method<\/b><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">Incorrect declaration to obtain fee\/charge exemption or reduction<\/td>\n<td style=\"width: 50%; height: 24px;\">Fine equal to 20% of the exempted or reduced amount<br \/>\n(minimum VND 500,000, maximum VND 50,000,000)<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">Exemption or reduction applied not in accordance with regulations<\/td>\n<td style=\"width: 50%; height: 24px;\">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)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>2. Mandatory Remedial Measures<\/strong><\/p>\n<p dir=\"LTR\" style=\"text-align: justify;\">In addition to administrative fines, businesses are also required to:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Pay the full outstanding amount of fees to the state budget.<\/li>\n<li>Pay late payment interest in accordance with the Law on Tax Administration.<\/li>\n<li>Refund any improperly granted exemptions or reductions (if applicable).<\/li>\n<\/ul>\n<p dir=\"LTR\" style=\"text-align: justify;\">Compliance with these regulations not only helps businesses minimize financial risks but also maintain credibility with state regulatory authorities.<\/p>\n<p style=\"text-align: justify;\"><strong>3. Customs Fee Payment Options<\/strong><\/p>\n<p dir=\"LTR\" style=\"text-align: justify;\">According to guidance from the <strong>Customs Authority<\/strong>, businesses may choose one of the following payment methods:<\/p>\n<ul>\n<li>Option 1:<strong> Pay the customs fee <\/strong>directly at the time of submitting the customs declaration<strong>.<\/strong><\/li>\n<li>Option 2:<strong> Register for <\/strong>monthly consolidated payment<strong> by submitting an official letter to the <\/strong>Customs office\u2019s administrative department<strong>; the payment deadline is <\/strong>before the 10th of each month<strong>.<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-208 size-full\" src=\"https:\/\/hplog.com.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-quy-dinh-moi-ve-nop-le-phi-Hai-quan-theo-Nghi-dinh-022026ND-CP-2.jpg\" alt=\"\" width=\"872\" height=\"633\" srcset=\"https:\/\/hplog.com.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-quy-dinh-moi-ve-nop-le-phi-Hai-quan-theo-Nghi-dinh-022026ND-CP-2.jpg 872w, https:\/\/hplog.com.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-quy-dinh-moi-ve-nop-le-phi-Hai-quan-theo-Nghi-dinh-022026ND-CP-2-300x218.jpg 300w, https:\/\/hplog.com.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-quy-dinh-moi-ve-nop-le-phi-Hai-quan-theo-Nghi-dinh-022026ND-CP-2-768x558.jpg 768w\" sizes=\"auto, (max-width: 872px) 100vw, 872px\" \/><\/p>\n<p><strong>Recommendations from HP Log<\/strong><\/p>\n<p>To ensure compliance with <strong>Decree No. 02\/2026\/ND-CP<\/strong>, businesses are advised to:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Review internal procedures for fee declaration and payment.<\/li>\n<li>Set up reminder systems if choosing the monthly consolidated payment option.<\/li>\n<li>Verify the accuracy of exemption or reduction documentation (if applicable).<\/li>\n<\/ul>\n<p>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.<\/p>\n<p>If you have any questions regarding customs procedures or would like to learn more about our international transportation services, please contact the <strong>HP Log<\/strong> team via <strong>hotline: <a href=\"tel:0913472498\">0913472498<\/a><\/strong> or <strong>email: <a href=\"mailto:info@hplog.com.vn\">info@hplog.com.vn<\/a><\/strong> for timely assistance.<\/p>\n<p><em>Source:<\/em><\/p>\n<p style=\"text-align: justify;\"><span dir=\"LTR\">[1]\u00a0<\/span><a href=\"https:\/\/kv03.customs.gov.vn\/index.jsp?pageId=1969&amp;aid=214756&amp;cid=3763\" target=\"_blank\" rel=\"noopener\"><u><span dir=\"LTR\">H\u01b0\u1edbng d\u1eabn n\u1ed9p l\u1ec7 ph\u00ed t\u1eeb C\u1ee5c H\u1ea3i quan H\u1ea3i Ph\u00f2ng (KV03).<\/span><\/u><\/a><\/p>\n<p style=\"text-align: justify;\"><span dir=\"LTR\">[2]\u00a0<\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-02-2026-ND-CP-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-phi-va-le-phi-681542.aspx\" target=\"_blank\" rel=\"noopener\"><u><span dir=\"LTR\">Ngh\u1ecb \u0111\u1ecbnh 02\/2026\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/u><\/a><\/p>\n<p style=\"text-align: justify;\"><span dir=\"LTR\">[3]\u00a0<\/span><a href=\"https:\/\/files.customs.gov.vn\/CustomsCMS\/HAI_PHONG\/2026\/1\/13\/3607.Chi%20cuc%20HQ%20KV%20III-DM%20Tai%20khoan-%20KBNN%20de%20nop%20thue%20+%20phi%20tu%2001.7.2025%20(moi%2003.07.25).xls\" target=\"_blank\" rel=\"noopener\"><u><span dir=\"LTR\">Danh m\u1ee5c T\u00e0i kho\u1ea3n &#8211; Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 n\u1ed9p thu\u1ebf v\u00e0 ph\u00ed (C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t).<\/span><\/u><\/a><\/p>\n<p style=\"text-align: justify;\"><span dir=\"LTR\">[4]\u00a0<\/span><a href=\"https:\/\/files.customs.gov.vn\/CustomsCMS\/HAI_PHONG\/2026\/1\/13\/11.Mau%20dang%20ky%20nop%20phi%20HQ%20theo%20thang-%20HQHP2.docx\" target=\"_blank\" rel=\"noopener\"><u><span dir=\"LTR\">M\u1eabu c\u00f4ng v\u0103n \u0111\u0103ng k\u00fd n\u1ed9p ph\u00ed H\u1ea3i quan theo th\u00e1ng.<\/span><\/u><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>(Effective from January 1, 2026) 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\u2019 obligations regarding the declaration and payment of customs fees. To help businesses proactively manage their financial planning and ensure smooth customs clearance procedures, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1257,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"rank_math_lock_modified_date":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1752","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/hplog.com.vn\/en\/wp-json\/wp\/v2\/posts\/1752","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hplog.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hplog.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hplog.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hplog.com.vn\/en\/wp-json\/wp\/v2\/comments?post=1752"}],"version-history":[{"count":4,"href":"https:\/\/hplog.com.vn\/en\/wp-json\/wp\/v2\/posts\/1752\/revisions"}],"predecessor-version":[{"id":2188,"href":"https:\/\/hplog.com.vn\/en\/wp-json\/wp\/v2\/posts\/1752\/revisions\/2188"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hplog.com.vn\/en\/wp-json\/wp\/v2\/media\/1257"}],"wp:attachment":[{"href":"https:\/\/hplog.com.vn\/en\/wp-json\/wp\/v2\/media?parent=1752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hplog.com.vn\/en\/wp-json\/wp\/v2\/categories?post=1752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hplog.com.vn\/en\/wp-json\/wp\/v2\/tags?post=1752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}