CIRCULAR1

ELABORATION OF PROCEDURES FOR ISSUANCE OF CERTIFICATE OF TRAINING IN CUSTOMS DECLARATION; ISSUANCE AND REVOCATION OF CUSTOMS BROKER NUMBER; PROCEDURES FOR RECOGNITION AND OPERATION OF CUSTOMS BROKERAGE AGENTS

Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from March 15, 2015 is amended by:

Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019;

Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance on amendments to some legislative documents promulgated by Ministry of Finance, which comes into force from January 01, 2023;

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 providing specific provisions and guidance on enforcement of the Customs Law on customs procedures, examination, supervision and control procedures;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 on functions, tasks, entitlements and organizational structure of the Ministry of Finance;

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The Minister of Finance promulgates Circular on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular elaborates procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents.

Article 2. Regulated entities

1. Customs brokerage agents.

2. Employees of customs brokerage agents.  

3. Organizations/individuals using customs brokerage agent services. 

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5. Customs officials, public employees and customs agencies of all levels.

Chapter II

ISSUANCE OF CERTIFICATES OF TRAINING IN CUSTOMS DECLARATION

Article 3. Examination for certificate of training in customs declaration

1. 3Examination application

a) Regarding the application for initial examination for the certificate of training in customs declaration, the examinee shall submit one (01) application that includes:

a.1) An application form using the Form No. 014 enclosed herewith;

a.2) At least an associate’s degree in economics, law or engineering; 01 certified true copy or 01 copy enclosed with the original for comparison;

a.3) 3x4 color photo: 02 photos taken within 06 (six) months until the date of submission of examination application with full name and year of birth written on the back side (01 of which shall be stuck on the application form, the other will be stuck on the Certificate).

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a.5) A certification of the university or college for which the examinee worked before resigning from the lecturer position in a case where the examinee is eligible for examination exemption as prescribed in Subpoint a.2 Point a and Subpoint b.2 Point b Clause 7 of this Article: 01 original

b) Regarding the application for resit exams, the examinee shall submit one (01) application that includes:

b.1) An application form using the form No. 015  enclosed herewith;

b.2) 3x4 color photo: 02 photos taken within 06 (six) months until the date of submission of examination application with full name and year of birth written on the back side (01 of which shall be stuck on the application form, the other will be stuck on the Certificate).

2. Registration

The examinee shall register for the examination on website of the General Department of Customs as the basis for the General Department of Customs to organize the examination.

3. Time and place of the examination

a) The examination for the Certificate of training in customs declaration shall be organized at least once a year by areas or regions, thereby ensuring an appropriate number of examinees.

b) Information about time and place for application; time and place of examination and other information related to the examination shall be officially posted on Website of General Department of Customs and Customs Departments of provinces; e-customs newspaper; posted on notice board at the head offices of Customs Departments of provinces and shall be sent by email to the examinees who registered on Website of the General Department of Customs not later than 60 days before the date of examination

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a) Within the time that is notified as prescribed in clause 3 of this Article, the examinee shall submit the application to the Customs Department of province where is convenient and pay the fee according to regulations of applicable laws.

b) Within 10 days from the date on which the time to receive applications is up, the Customs Department of province shall send a list of examinees eligible for examination enclosed with their examination applications and fees to the General Department of Customs. The General Department of Customs shall collect and publish the list of examinees eligible for the examination on their own Website.

5. The General Department of Customs shall build up examination regulations, establish Examination Boards and organize examinations at Customs Departments of provinces or in clusters of provinces so that examinees can reach examination places in an easy manner.

6. Examination subjects

a) The first subject: Laws on Customs.

This subject includes contents related to the Law on Customs, Law on Tax management , the Laws on Tax applicable to exported goods, imported goods and the Decrees that provide guidance; the Law on Handling Administrative Violations and the Decree providing for handling administrative violations and enforcement of the implementation of administrative decisions pertaining to Customs.

b) The second subject: Foreign trade professional practices.

This subject includes contents related to freight forwarding, foreign trade and international payment professional skills.

c) The third subject: Customs professional practices.

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7. 6Cases eligible for exemption from examination

a) Exemption from examination in the subject named Customs law and customs professional practices shall be granted to:

a.1) A graduate in customs major from a university or college who applies for examination to obtain certificate of training in customs declaration within 3 years from the date of graduation;

a.2) An examinee who used to be a lecturer in customs major at a university or college and had been working there for at least 5 years and applies for examination to obtain certificate of training in customs declaration within 3 years from the date on which he/she received a decision on reassignment, retirement or resignation (excluding the case where he/she was dismissed as a disciplinary action).

b) Exemption from examination in the subject named Foreign trade professional practices shall be granted to

b.1) A graduate in foreign trade, international trade, external economics, international economics or logistics and supply chain management major from a university or college who applies for examination to obtain certificate of training in customs declaration within 3 years from the date of graduation;

b.2) An examinee who used to be a lecturer in foreign trade, international trade, external economics, international economics or logistics and supply chain management major at a university or college and had been working there for at least 5 years and applies for examination to obtain certificate of training in customs declaration within 3 years from the date on which the decision on reassignment, retirement or resignation is issued (excluding the job dismissal).

c) Eligibility for exemption:

c.1) The major indicated in the degree or the record of learner’s performance is fit for the major prescribed in Subpoint a.1 Point a and Subpoint b.1 Point b of this Clause.

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8. Forms of examination: Essay tests; multiple-choice tests; practices on computers or combination of the aforementioned forms. The General Department of Customs shall provide for the duration of the test according to the form of examination. The duration shall not exceed 120 minutes per subject

9. 7Examination results:

a) An examinee is recognized that he/she passes a subject if the score he/she got for such subject is at least 50 points on a 100-point scale.

b) Within 30 days from the date on which the examination ends, the Director of the General Department of Customs shall publicly announce the results on website of General Department of customs, e-customs newspaper and post them on notice board at the head office of Customs Departments of province where the applications are received.

In case of disagreement with the result published by the Director of the General Department of Customs, within 15 days from the date on which the result is posted on the website of the General Department of Customs, the examinee shall submit an application for grade review The date of receipt of the application for grade review is the date on which the General Department of Customs receives the application or the arriving date written on the post office stamp.  After such period of time, the application for grade review shall not be handled. Within 15 days from the deadline for submission of application for grade review, the Director of the General Department of Customs shall review the failed subject test following the regulations of the Examination Board and publish the grade review result on the website of the General Department of Customs, e-customs newspaper, and post it on the notice board at the head office of Department of Customs of province where the applications are received.

If an examinee passes both 03 subjects, the Director of the General Department of Customs shall issue him/her with the Certificate of training in customs declaration according to the regulations in Article 4 of this Circular.

c) Reserve of examination results: If any of the examination subjects is failed as prescribed in point a of this clause, the passed subjects shall be automatically reserved within 1 year since the date on which the grade review result is posted on the website of the General Department of Customs; or shall be reserved to the completion of the next examination but the duration for reserve shall not exceed 01 year from the date on which the grade review result is posted on the website of the General Department of Customs but the examination has not been held.

Article 4. Issuance of the Certificate of training in customs declaration

1. Cases eligible for issuance of Certificates of training in customs declaration:

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b) 8Any official who has held the position of customs inspector for 09 (nine) consecutive years or the position of main inspector or senior inspector after reassignment, retirement or resignation (excluding the job dismissal) shall be granted a Certificate of training in customs declaration within 03 years from the year in which the decision on his/her reassignment, retirement, or resignation is issued

2. 9 Issuance of certificates of training in customs declaration:

a) Regarding the cases specified in point a clause 1 of this Article: Within 30 days from the date on which the examination result is posted on the website of the General Department of Customs, the Director of the General Department of Customs shall grant the examinee the Certificate of training in customs declaration using the form No. 0310 enclosed herewith.

b) Regarding the cases specified in point b clause 1 of this Article:

b.1) Within 03 years from the year in which the decision on his/her reassignment, retirement, or resignation is issued, any individual wishing to obtain the Certificate of training in customs declaration shall send a written application using the form No. 1111 issued herewith to the General Department of Customs enclosed with a 3x4 color photo taken within 06 months until the date of submission of the application with full name and date of birth written on the back side.

b.2) Within 05 working days from the date on which the application is received, the General Department of Customs shall inspect the information in the dossier retained in the General Department of customs and compare with the conditions specified in Point b Clause 1 of this Article and the cases specified in clause 2 Article 8 of this Circular to consider granting the Certificate of training in customs declaration using the form No. 03 12 issued herewith or provide explanation in case of refusal of application

c) The certificate of training in customs declaration shall be used as the basis for issuance of customs broker numbers as prescribed in this Circular.

3. The Certificate of training in customs declaration shall be sent to the eligible applicant according to the address written on the examination application form (applicable to the case prescribed in point a of this Article) or on the application (applicable to the case prescribed in point b clause 1 of this Article). Any person who receives the certificate directly at the agency in charge of granting Certificates of training in customs declaration shall present his/her ID card and sign his/her name.

Chapter III

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Article 5. Customs brokerage agents13

1. A customs brokerage agent is an enterprise satisfying the requirements specified in clause 1 Article 20 of the Law on Customs which, within the scope of authorization mentioned in the contract signed with the owner of exported goods and imported goods (hereinafter referred to as “goods owner”), on behalf of the goods owner fulfills entirely or partially the obligations of the customs declarant as prescribed in Clause 3 Article 18 of the Law on Customs.

2. The customs brokerage agent (legal representative or person authorized by the legal representative as per the law) shall sign a brokerage contract with the goods owner.  Holder of customs broker number shall carry out customs declaration and procedures on the basis of the contract signed with the goods owner.  The customs brokerage agent shall present the brokerage contract to the customs authority only when any violations against the regulations on customs are detected.  The legal representative or person authorized by the legal representative of the customs brokerage agent shall sign and affix seal on the customs declaration and invoices included in customs documents when performing the activities specified in clause 3 Article 18 of the Law on Customs.

3. The customs brokerage agent shall declare customs and carry out customs procedures for exported/imported goods of the goods owner only when the goods owner notified the customs authority of the list of customs brokerage agents permitted to carry out customs procedures for exported/imported goods of the goods owner as prescribed in Clause 6 Article 14 of this Circular.

Article 6. Recognition of customs brokerage agents

1. 14Any enterprise that satisfies the conditions specified in clause 1 Article 20 of the Law on Customs shall make an application for recognition of customs brokerage agent and send it to the General Department of Customs.  The application shall include:

a) A notification of eligibility for operation as a customs brokerage agent using the form No. 04 enclosed herewith: 01 original;

b) An application for customs broker’s number according to regulations in clause 1 Article 9 of this Circular.

2. Within 05 working days from the date on which the application is received, the Director General of Customs shall issue a decision on recognition of customs brokerage agent using the form No. 05 enclosed herewith and issue customs broker’s number according to the regulations in clause 2 Article 9 of this Circular and shall update such information on Website of the General Department of Customs. If the application is rejected, a response shall be sent to the applicant.

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4. Any customs brokerage agent wishing to change its name or address shall send an application dispatch enclosed with the Certificate of business registration or the Investment certificate to the General Department of Customs for modification of the Decision on recognition of customs brokerage agent and shall update such information to the Website of the General Department of Customs.

Article 7. Suspension and shutdown of customs brokerage agents15

1. Suspension of operation

a) A customs brokerage agent is suspended from operation in any of the following cases:

a.1) It fails to meet the conditions specified in clause 1 Article 20 of the Law on Customs or fails to operate with given name and at the location registered with the customs authority;

a.2) It fails to comply with Clause 5 Article 13 of this Circular;

a.3) It fails to follow reporting regulations or follows improper reporting regulations, or its report content is insufficient or its report is sent behind the schedule with the customs authority as prescribed in Article 13 of this Circular in 03 consecutive times;

a.4)  It submits an application for suspension of operation.

b) The Director of the General Department of Customs shall issue a decision on suspension of operation up to 06 months to the customs brokerage agent mentioned in Point a of this Clause using the form No. 06A16  issued herewith.

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Any customs brokerage agent wishing to suspend its operation shall send an application dispatch to the General Department of Customs using form No. 12 issued herewith.  Within 05 working days from the receipt of the above application of the customs brokerage agent or the report of the Department of Customs of province, the Director of General Department of Customs shall issue a decision on suspension of operation to such customs brokerage agent.

c) Within 06 months from the date of suspension, any customs brokerage agent correcting objectionable conditions and wishing to resume its operation shall send an application dispatch for resumption of operation to the General Department of Customs. Within 15 working days from the date of receipt of the application, the Director of the General Department of Customs shall examine and verify operation conditions of the customs brokerage agent, and then either issue a decision enabling the customs brokerage agent to resume the operation using form No. 06B issued herewith if the customs brokerage agent is considered satisfactory or provide explanation in writing if the customs brokerage agent is considered unsatisfactory as prescribed.

2. Shutdown

a) The operation of a customs brokerage agent shall be shut down in any of the following cases:

a.1) The customs brokerage agent’s smuggling; illicit cross border transport of goods and money; production and trade in banned commodities; and tax evasion is so serious that it is liable to criminal prosecution;

a.2) The customs brokerage agent submits fraudulent application for recognition of customs brokerage agent or application for customs broker number to the customs authority;

a.3) The customs brokerage agent uses the documents not provided by the goods owner to carry out customs procedures for exported/imported goods;

a.4) Over 06 months from the date of suspension as prescribed in Subpoint a.1, Subpoint a.2 and Subpoint a.3 Point a Clause 1 of this Article, the customs brokerage agent fails to correct objectionable conditions and submit any application for resumption of operation to the General Department of Customs;

a.5) Over 06 months from the date of suspension as for the case prescribed in Subpoint a.4, Point a, Clause 1 of this Article, the customs brokerage agent has not submitted any application for resumption of operation;

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a.7)  The customs brokerage agent submits an application for shutdown;

b) Regarding the cases prescribed in Subpoints a.1, a.2, a.3, a.4, a.5 and a.6 Point a of this Clause;

b.1) Regarding the cases prescribed in Subpoints a.1, a.2, a.3 and a.6 Point a of this Clause, where the customs authority, during management or inspection process, detects a violation, after handling such violation, it shall report to the General Department of Customs to issue a decision on shutdown of customs brokerage agent using form No. 0617 issued herewith.  The General Department of Customs shall issue the decision on shutdown of customs brokerage agent within the time limit prescribed in Point h Clause 1 of this Article.

Regarding the cases prescribed in Subpoints a.1, a.2, a.4 and a.5 Point a of this Clause, where the Director of the General Department of Customs detects a violation, he/she shall issue a decision on shutdown of customs brokerage agent using form No. 0618 issued herewith.

b.2) The customs brokerage agent being shut down as prescribed in this Point shall not be recognized as a customs brokerage agent within 2 years from the date on which the decision on shutdown is issued, except for the case prescribed in Subpoint a.5 Point a of this Clause.

c) Any customs brokerage agent wishing to cease its operation shall send an application dispatch to the General Department of Customs using form No. 12 issued herewith.  Within 05 working days from the receipt of the above application of the customs brokerage agent, the Director of General Department of Customs shall issue a decision on shutdown to such customs brokerage agent

d) If the operation of a customs brokerage agent is shut down, the customs broker number shall be revoked and cease to be valid.

Chapter IV

EMPLOYEES OF CUSTOMS BROKERAGE AGENTS

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1. Any employee of a customs brokerage agent that satisfies the requirements specified in points a and b clause 2 Article 20 of the Law on Customs and is recommended by such customs brokerage agent shall be granted customs broker number.

The customs broker number shall be printed in the customs broker card and used during the practice time of the customs broker.

2. Entities ineligible for issuance of customs broker numbers:

a) Any person who is limited or incapable of civil acts;

b) Any person who is liable to criminal prosecution or incurring imprisonment;

c) Any person who commits violations against regulations on tax, customs or audit and incurs administrative penalties within the competence of the Director of Provincial Department of Taxation or Director of Provincial Customs Department for 01 year from the date on which the penalty decision is issued.

d) Any person who is official or public employee as prescribed in the law on officials and public employees;

dd) Any official or public employee who no longer holds his/her position and is in business-ineligible period according to regulations of the Decree No. 102/2007/ND-CP dated 14/6/2007 of the Government;

e) Cases subject to revocation of customs broker numbers according to regulations in clause 1 Article 10 of this Circular.

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1. The customs brokerage agent shall make an application for customs broker’s number, including:

a) An application form using form No. 0719  enclosed herewith: 01 original;

b) Degree in law, economics or engineering: 01 photocopy;

c) 20  Certificate of training in customs declaration: 01 photocopy

If the certificate of training in customs declaration has expired for 5 years from the date of issuance, 01 additional photocopy of certificate of completion of training in customs law issued within 03 years until the date of submission prescribed in Point a.2 Clause 3 of this Article is required.

d) 21ID or citizen card in a case where the national population database has not been put into operation: 01 photocopy

dd) 2201 2x3 color photo taken within 06 months until the date of submission of application.

Documents in the application for customs broker number prescribed in Point b, Point c and Point d of this Clause are documents of each broker under list of customs brokers applied for customs broker numbers. The photocopies of documents shall bear signature and seal of the legal representative of the customs brokerage agent or be notarized or authenticated by the competent authority.

2. 23The application for customs broker’s number shall be sent to the General Department of Customs.  Within 05 days from the date on which the satisfactory application is received, the General Department of Customs shall issue the customs broker’s number according to the form No. 08 enclosed herewith. An explanation in writing shall be sent to the enterprise in case of unsatisfactory application.

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3. 24Extension of customs broker’s number

a) The customs broker may have the customs number duration extended if the following conditions are satisfied:

a.1) Not subject to revocation of customs broker number prescribed in Article 10 of this Circular;

a.2) Have participated in training course in legislation on customs for at least 3 days (8 classes per day) that is provided by Vietnam Customs School or a college, university, institute having customs faculty with training curriculum discussed with Vietnam Customs School. The schools shall provide training courses in supplementary knowledge to issue certificates of completion of training courses using form No. 0225 issued herewith and notify the General Department of Customs of the list of trainees qualified for certificates of completion of training courses to cooperate in issuance, reissuance, and extension of customs broker numbers.

b) The customs brokerage agent shall prepare an application for extension of customs broker number and send it to the General Department of Customs, including: An application for extension using form No. 07A issued herewith; 01 photocopy of certificate of completion of training course in customs law as prescribed in Point c Clause 1 of this Article; 01 2x3 color photo taken within 06 months until the date of submission.  If the national population database has not been put into operation, 01 photocopy of ID or citizen card shall be provided in case the information in ID or citizen card provided in the application for customs broker number has changed.

The copies of documents must bear signature and seal of the legal representative of the customs brokerage agent or notarized or authenticated by the competent authority.

c) Within 03 days from the date on which the application is received, the General Department of Customs shall grant the extension of customs broker’s number or provide explanation in writing in case the application is rejected.

The customs broker number shall be extended for another 03 years.

4. 26Reissuance of customs broker’s number:

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a.1) If the customs broker card is lost and the customs brokerage agent makes a written confirmation in the application for reissuance of customs broker number;

a.2) The customs brokerage agent changes its business registration name;

a.3) The customs broker changes his/her personal identification number or ID/citizen card;

b) The customs brokerage agent shall prepare an application for reissuance of customs broker number and send it to the General Department of Customs, including: An application for reissuance of customs broker number using form No. 07B issued herewith; 01 copy of certificate of completion of training course in customs law as prescribed in Point c Clause 1 of this Article; 01 2x3 color photo taken within 06 months until the date of submission.  If the national population database has not been put into operation, 01 photocopy of ID or citizen card shall be provided in case the information in ID or citizen card provided in the application for customs broker number has changed.

c) Within 05 days from the date on which the application is received, the General Department of Customs shall reissue customs broker’s number or provide explanation in writing in case the application is rejected.

The customs broker number shall bear the unexpired personal identification number or ID/citizen card until the date of submission of application for reissuance of customs broker number.

Article 10. Revocation of customs broker number

1. 27Director General of Customs shall revoke the customs broker’s number in any of the following cases:

a) The customs broker commits violations against the law regulations that lead to criminal prosecution;

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c) The customs broker uses customs broker number of another person or let another person use his/her number or use the number that is not issued by the General Department of Customs to carry out the customs procedures; or let another person use his/her documents to apply for recognition of customs brokerage agent or issuance of customs broker number;

d) The customs broker changes his/her job or works for another customs brokerage agent or terminate the employment contract; when the customs broker works for another customs brokerage agent, a new customs broker number shall be granted in accordance with this Circular;

dd) The customs brokerage agent shuts down;

e) The customs broker uses an expired number to carry out the customs procedures. The customs broker who has his/her customs broker number revoked in this case shall follow Clause 2 of this Article.

2. Any customs broker who has his/her customs broker number revoked as prescribed in points a, b and c clause 1 of this Article shall not be issued with another customs broker number for 03 years from the date on which it is revoked Within the period of time that the customs broker number is revoked, any enterprise established in the name of the customs broker shall not be recognized as a customs brokerage agent.

After such period of time, any entity having his/her customs broker number revoked that wishes to obtain the customs broker number shall take the examination and be reissued with the certificate of training in customs and follow the procedures for issuance of customs broker number as prescribed in Article 9 of this Circular.

3. 28Procedures for revocation of customs broker numbers:

a) The customs brokerage agent shall request the General Department of Customs in writing to revoke the customs broker number and the account connected to the e-customs system using form 07C issued herewith with regard to the cases prescribed in Clause 1 of this Article within 5 days from the date on which the violation is detected.

b) If any violation committed by a customs broker was detected and handled, the Department of Customs of province shall report the General Department of Customs to revoke the customs broker number as prescribed in this Article.

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Article 11. Rights and responsibilities of customs broker

1. Directly carry out the activities related to customs procedures according to regulations in clause 1 Article 5 of this Circular under the contract between the customs brokerage agent and the goods owner.

2. Be responsible to the law for the use and management of customs broker number according to the regulations.

3. Secure the information of organizations/individuals using services of the customs brokerage agent. 

4. Request the General Department of Customs to issue decision on revocation of customs broker number in case the customs brokerage agent is dissolved, goes bankrupt or shuts down without notification to the General Department of Customs.

5. Participate in training courses on customs procedures, policies on management of imported and exported goods; tax policies and other regulations directly organized by customs authorities or introduced by officials appointed by customs authorities.

Article 12. Management and use of customs broker number

1. 29The customs broker number granted by the General Department of Customs shall be updated to the database system of the customs authority.  Regarding online customs declaration, the customs authority shall grant the username and password to the person granted the customs broker number to access to the system.  Any person who is granted customs broker number shall secure the information provided by the customs authority. When carrying out the administrative procedures with the customs authority, customs brokers shall present their customs broker numbers.

2. The customs broker number shall be valid during customs procedures for exported/imported goods under the brokerage contract.

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4. Customs brokerage agents and customs broker numbers are eligible for carrying out customs procedures nationwide.

Chapter V

RIGHTS AND RESPONSIBILITIES OF PARTIES

Article 13. Rights and responsibilities of customs brokerage agents

1. 30Manage and use the customs broker number to carry out the customs declaration and customs procedures at the customs authority within the authority given by the goods owner; be responsible for introducing and recommending the General Department of Customs to grant the customs broker numbers to applicants satisfying the requirements according to the regulations; register information about customs broker numbers into the e-customs system in order for the customs authority to issue accounts connected to the e-customs system as prescribed in Clause 1 Article 12 of this Circular.

2. Request the goods owner to sufficiently and exactly provide invoices and information necessary for customs procedures for the exported/imported goods and fulfill the financial obligations according to the agent contract.

3. 31Request the customs authority to give guidelines for customs and tax procedures applicable to exported/imported goods and the network connection between the customs brokerage agents and the customs authority and provide new regulations of law on customs; participate in training courses on regulations on customs;

Be provided with electronic data related to customs declarations of exported goods and imported goods to carry out customs procedures.

4. Be responsible for the information written on the customs declaration on the basis of the invoices and documents related to the exported/imported goods provided by the goods owner and take acts within the authority specified in the agent contract.

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6. Sufficiently and promptly provide the information and documents related to the goods owner or the goods that are declared under the name of the customs brokerage agent as the request of the customs authority.

7. Be responsible for compliance with decisions on tax inspection of the customs authority.

8. If the customs brokerage agent exercises the rights to trade in export and import on behalf of a goods owner who is foreign trader and not present in Vietnam, the customs brokerage agent shall be responsible for exercising the rights and taking responsibilities of the goods owner according to regulations of the law on customs, the law on tax and other relevant laws.

9. 33Responsibilities of customs brokerage agents:

a) Make periodical reports (on the 5^th date of the first month of a quarter) on the operation of customs brokerage agents using the form No. 1034  enclosed herewith and send them to the Customs Departments of provinces.  If the customs brokerage agent fails to send a report on schedule as prescribed, it shall face a penalty in accordance with regulations on penalties for administrative violations and enforcement of administrative decisions in the customs sector.

b) Notify and recommend the General Department of Customs to revoke the customs broker number and the account connected to the e-customs system for the cases specified in clause 1 Article 10 of this Circular within 05 days from the date on which the violation is detected.

Article 14. Rights and responsibilities of goods owners

1. Sufficiently and exactly provide invoices and information necessary for customs procedures applicable to exported/imported goods for customs brokerage agents.

2. Be responsible to the law for the invoices included in customs documents that are provided for customs brokerage agents.

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4. Request the customs authority to terminate the customs procedures for exported/imported goods if the customs brokerage agents do not comply with the obligations provided in the contracts.

5.  35Assign persons to carry out customs and administrative procedures in person with the customs authority in accordance with the law on customs.  If the customs brokerage agent is employed, it shall perform tasks mentioned in the customs brokerage contract signed between the agent and the goods owner on behalf of the goods owner.

6. 36Upon conclusion of a customs brokerage contract, the goods owners shall notify the list of customs brokerage agents eligible for declaring and carrying out customs procedures associated with exported/imported goods on behalf of the goods owner through the e-customs system before the customs brokerage agents do so; except for the following cases:

a) Declaring and carrying out customs procedures associated with exported/imported goods via postal services, courier services in accordance with laws and regulations on postal activities and customs;

b) Exported/imported goods of entities having no taxpayer identification numbers;

c) Goods which are gifts of organizations and individuals in Vietnam sent to overseas organizations and individuals; goods of diplomatic missions, international organizations in Vietnam and their staff; humanitarian aid, non-refundable aid; free-of-charge goods; personal luggage of persons making entry sent with bills of lading and carry-on luggage of persons making entry exceeding tax exemption quota.

7.  37Be provided with the electronic data related to customs declarations of exported goods and imported goods to carry out customs procedures in case where the goods owner has an IT system meeting requirements of the customs authority.

Article 15. Rights and responsibilities of the customs authority

1. Conduct inspection and supervision of the activities and the implementation of regulations of the Law on Customs and this Circular by customs brokerage agents and customs brokers

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3. Update the list of customs brokerage agents, eligible customs broker numbers according to regulations, information about the termination of operation of customs brokerage agents and revocation of customs broker numbers to the management system and publicly post them on the website of the General Department of Customs

4. 38 Assist the customs brokers during the customs procedures; provide the preferential mechanism in terms of customs procedures for customs brokerage agents as per the law.

5. Build up programs, documents and reviews for the examination subjects specified in clause 6 Article 3 of this Circular and post them on Website of the General Department of Customs; organize examinations and grant certificates of training in customs declaration to the examinees.

6. Build up programs for development of professional skills; disseminate and introduce law policies related to customs procedures to customs brokers.

7. Post the following information on the website of the General Department of Customs:

a)  Results of the examination for Certificate of training in customs declaration

b) The List of enterprises recognized as customs brokerage agents, the List of customs brokers granted customs broker numbers; the List of customs brokerage agents which face suspension, dissolution, bankruptcy or termination; the List of customs brokers which incur suspension of operation or revocation of customs broker numbers.

Contents to be posted include name of each customs brokerage agent, its head office’s address, Tax Identification Number, year of foundation, telephone number, legal representative, list of customs brokers, customs broker numbers and other relevant information.

8. Conduct inspection and supervision and handle violations pertaining to the compliance with the law and regulations in this Circular that are applicable to customs brokerage agents and customs brokers Give awards to customs brokerage agents and customs brokers that fully comply with regulations of the law and make lots of contribution to the development of law policies and the activities of customs brokerage agents; handle violations against regulations of the law pertaining to customs.

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10. 41As soon as practicable after the customs declaration is registered in the e-customs system, the customs authority shall provide electronic data related to the customs declaration of exported/imported goods to carry out customs procedures in for the customs brokerage agent and the good owner in case where the goods owner has an IT system meeting requirements of the customs authority.

The Director of the General Department of Customs shall promulgate electronic data interchange standards between the IT system of the customs authority and exporting and importing enterprises

Chapter VI

IMPLEMENTATION PROVISIONS

Article 16. Entry into force 42

This Circular comes into force from March 15, 2015 and replaces the Circular No. 80/2011/TT-BTC dated June 09, 2011 of the Ministry of Finance.

Article 17. Transitional regulations 43

1. Before September 30, 2015, Departments of Customs of provinces and cities shall make a list of customs brokerage agents recognized before the effective date of Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance to request the General Department of Customs to issue a decision on re-recognition.

2. Before September 30, 2015, customs brokerage agents shall make a list of customs brokers issued with customs broker cards before the effective date of Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance to request the General Department of Customs to grant customs broker numbers.

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1. Customs authorities at all levels shall be responsible for disseminating information and providing guidelines for contents of this Circular for goods owners and customs brokerage agents within their areas.

2. Organizations, individuals and customs brokerage agents which are subject to the governing scope of this Circular shall be responsible for organizing the implementation of this Circular.

Any difficulties that arise during the implementation should be reported to the Ministry of Finance (the General Department of Customs) for guidelines./.

CERTIFIED BY
PP. MINISTER
DEPUTY MINISTER




Nguyen Duc Chi

1 This Circular is consolidated from the following 03 Circulars:

- Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from March 15, 2015. 

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- Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance on amendments to some legislative documents promulgated by Ministry of Finance, which comes into force from January 01, 2023;

This integrated document supersedes none of 03 Circulars mentioned above.

2 Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019 is promulgated pursuant to:

“The Law on Customs dated June 23, 2014;

The Government's Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and organizational structure of the Ministry of Finance;

The Resolution No. 104/NQ-CP dated October 9, 2017 of the Government on simplifying administrative procedures and citizen documents in respect of inhabitant administration under management of the Ministry of Finance;

At the request of the Director of the General Department of Customs,

The Minister of Finance promulgates the Circular on amendments to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents.”

Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance on amendments to some legislative documents promulgated by Ministry of Finance is promulgated pursuant to: 

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the Law on Citizen Identification dated November 20, 2014;

The Law on Promulgation of Legislative Documents dated June 22, 2015;

The Law on amendments to some Articles of the Law on Promulgation of Legislative Documents dated June 18, 2020;

The Residence Law dated November 13, 2020;

The Decree No. 65/2013/ND-CP dated June 27, 2013 on guidelines for implementation of the Law on Personal Income Tax and the Law on Amendments to the Law on Personal Income Tax;

The Government’s Decree No. 34/2016/ND-CP dated May 14, 2016 on elaboration of some Articles and measures for implementation of the Law on Promulgation of Legislative Documents;

The Government’s Decree No. 154/2020/ND-CP dated December 31, 2020 on amendments to some Articles of the Government’s Decree No. 34/2016/ND-CP dated May 14, 2016 on elaboration of some Articles and measures for implementation of the Law on Promulgation of Legislative Documents;

The Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director General of the General Department of Vietnam Customs, the Director General of the General Department of Taxation;

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3 This Clause is amended by Clause 1 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

4 This form is amended by point a Clause 12 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

5 This form is amended by point a Clause 12 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

6 This Clause is amended by Clause 1 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

7 This Clause is amended by Clause 1 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

8 This point is amended by point a Clause 2 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

9 This Clause is amended by point b Clause 2 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

10This form is amended by Article 3 of the Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance on amendments to some legislative documents promulgated by Ministry of Finance, which comes into force from January 01, 2023.

11 This form is amended by Article 3 of the Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance on amendments to some legislative documents promulgated by Ministry of Finance, which comes into force from January 01, 2023.

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13  This Article is amended by Clause 3 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

14 This Clause is amended by Clause 4 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

15  This Article is amended by Clause 5 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

16  This form is amended by point b Clause 12 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

17   This form is amended by point b Clause 12 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

18  This form is amended by point b Clause 12 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

19  This form is amended by point a Clause 12 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019^. 

20  This point is amended by Clause 6 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

21  This point is amended by Clause 6 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

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23  This Clause is amended by Clause 6 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019.

24  This Clause is amended by Clause 6 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

25  This form is amended by Article 3 of the Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance on amendments to some legislative documents promulgated by Ministry of Finance, which comes into force from January 01, 2023.

26  This Clause is amended by Clause 6 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

27  This Clause is amended by Clause 7 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

28  This Clause is added by Clause 7 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

29  This Clause is amended by Clause 8 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

³⁰  This Clause is amended by Clause 9 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

31  This Clause is amended by Clause 9 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

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33  This Clause is amended by Clause 9 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

34  This form is amended by point a Clause 12 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

35  This Clause is added by Clause 10 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019^. 

36  This Clause is added by Clause 10 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

37  This Clause is added by Clause 10 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

38  This Clause is amended by Clause 11 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

39  This Clause is amended by Clause 11 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

40  This form is amended by Clause 12 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

41  This Clause is amended by Clause 11 Article 1 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019. 

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“Article 3. Entry into force

1. This Circular comes into force as of July 1, 2019.

2. Forms No. 02, 03A and 03B issued together with Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of Certificate of training in Customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents shall be annulled.

3. Any difficulties that arise during the implementation must be reported to the General Department of Customs affiliated to the Ministry of Finance for consideration./.

Article 4 of the Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance on amendments to some legislative documents promulgated by Ministry of Finance, which comes into force from January 01, 2023 stipulates as follows:

“Article 4. Entry into force

1. This Circular comes into force from January 01, 2023.

2. Chief of Office of Ministry of Finance, Director General of General Department of Vietnam Customs, Director General of General Department of Taxation, heads of relevant units affiliated to the Ministry of Finance and organizations and individuals concerned are responsible for the implementation of this Circular./.

43  Article 2 of the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration of procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents, which comes into force from July 01, 2019 stipulates as follows:

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1. Exporting and importing enterprises which have declared and carried out customs procedures associated with exported/imported goods through customs brokerage agents shall keep doing so and notify modified list of customs brokerage agents eligible for declaring and carrying out customs procedures on behalf of the goods owners via e-customs system in accordance with Clause 6 Article 14 of this Circular before December 31, 2019.

After December 31, 2019, upon any change to the list of eligible customs brokerage agents, the exporting and importing enterprises shall inform and update information via the e-customs system.

2. Certificates of completion of training course issued to customs brokers before the effective date of this Circular shall remain valid in order for the customs brokerage agents to apply for issuance or reissuance or extension of customs broker numbers as prescribed in this Circular.”

Văn bản hợp nhất 09/VBHN-BTC năm 2024 hợp nhất Thông tư hướng dẫn thủ tục cấp Chứng chỉ nghiệp vụ khai hải quan; cấp và thu hồi mã số nhân viên đại lý làm thủ tục hải quan; trình tự, thủ tục công nhận và hoạt động đại lý làm thủ tục hải quan do Bộ trưởng Bộ Tài chính ban hành