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
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:
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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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
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.
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. 06Please sign up or sign in to your TVPLPro Membership to see English documents.
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.1) If the customs broker cardis 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.
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.
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
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.
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.
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
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./.
- 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.
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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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./.
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.”
File gốc của Integrated document No. 09/VBHN-BTC dated February 05, 2024 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 đang được cập nhật.
Integrated document No. 09/VBHN-BTC dated February 05, 2024 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
