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THE MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
22/2019/TT-BTC
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Hanoi, April 16,
2019
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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
Pursuant to the Law on Customs dated June
23, 2014;
Pursuant to Government's Decree No.
87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and
organizational structure of the Ministry of Finance;
Pursuant to 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.
Article 1. 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
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“Article 3. Examination for certificates
of training in customs
1. Examination 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.
1 enclosed herewith;
a.3) 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).
a.4) Record of examinee’s learning
performance in a case where the major in the degree is not eligible for
examination exemption as prescribed in Subpoint a.1 Point a and Subpoint b.1
Point b Clause 7 of this Article: 01 certified true copy or 01 copy enclosed with the original
for comparison;
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:
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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).
7. Examination exemption:
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 3 years from the date of graduate;
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 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 3 years
from the date of graduate;
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 3 years
from the date on which the decision on reassignment, retirement or resignation is
issued (excluding the job dismissal).
c) Eligibility for exemption:
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c.2) A certification of the university or
college for which the examinee worked before resigning from the lecturer
position which is made as prescribed in Subpoint a.2 Point a and Subpoint b.2
Point b of this Clause.
9. Examination result:
a) An examinee is recognized passing 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 day on which the
examination ends, the Director of the General Department of Customs shall
posted the results on website of General Department of customs, e-customs
newspaper and posted on notice board at the head office of Customs Departments
of provinces receiving the applications.
In case of disagreement with the result
published by the Director of the General Department of Customs, within 15 days
from the day 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 day 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 Departments of Customs of
provinces receiving the applications.
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 not exceeding 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.
2. Article 4 shall be amended as follows:
a) Point b Clause 1 shall be amended as
follows:
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b) Clause 2 shall be amended as follows:
“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.
03A 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. 11 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 day on
which the application is received, the General Department of Customs shall
examine 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 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. Article 5 shall be amended as follows:
“Article 5. Customs brokerage agents
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), represents the goods owner to fulfill entirely or partially the
obligations of the customs declarant as prescribed in Clause 3 Article 18 of
the Law on Customs.
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3. The customs brokerage agent shall declare 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 of exported/imported goods of
the goods owner as prescribed in Clause 6 Article 14 of this Circular.”
4. Clause 1 Article 6 shall be amended as follows:
“1. Any 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 the regulations in
clause 1 Article 9 of this Circular.”
5. Article 7 shall be amended as follows:
“Article 7. Suspension and shutdown of
customs brokerage agents
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;
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a.3) It fails to follow reporting
regulations or follow 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 of this Clause using the form
No. 06A issued herewith.
Where the Departments of Customs of
province, during management or inspection process, detects a violation
prescribed in Subpoint a.1, Subpoint a.2 and Subpoint a.3 of this Clause, it
shall report to the General Department of Customs to issue a decision to
suspend the operation of such customs brokerage agent as prescribed in this
Article.
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 5 working days from the receipt of the above
application of the customs brokerage agent or the report of the Departments 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 agents 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
trading of banned commodities; and tax evasion is so serious that it is liable
to criminal prosecution;
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a.3) Use 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, if the customs brokerage agent fails to correct
objectionable conditions and fail to 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 but customs brokerage agent has not submitted any application for
resumption of operation;
a.6) The customs brokerage agent dissolves
or goes bankrupt as prescribed in Law on Enterprises and the Law on Bankruptcy;
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, it
shall report to the General Department of Customs to issue a decision on shutdown
of customs brokerage agent using form No. 06 issued herewith. The General Department of Customs shall
issue the decision on shutdown of customs brokerage agent within the time limit
prescribed in Point b 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. 06 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.
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d) If the operation of a customs brokerage
agent is shut down, the customs broker number shall be revoked and cease to be valid.”
6. Points c, d, dd Clause 1, Clause 2, Clause 3 and Clause
4 of Article 9 shall be amended as follows:
“1. The customs brokerage agent shall make
an application for customs broker’s number including:
c) 01 copy of the certificate of training
in customs declaration. If the certificate of training in customs declaration has
expired for 5 years from the date of issue, 01 additional copy 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) 01 copy of the ID or citizen card in a
case where the national population database has not been put into operation;
dd) 01 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 copies of
documents must bear signature and seal of the legal representative of the
customs brokerage agent or be notarized or authenticated by the competent
authority.
2. The application for customs broker’s number shall be sent to
the General Department of Customs. Within 05 days from the day 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.
The customs broker’s number shall be the
same as the personal identification number or the ID number of the customs
broker and shall be valid within 03 years from the date of issue. Upon expiration of above time limit, to
keep the customs broker employed, the customs brokerage agent shall follow the
extension procedure as prescribed in Clause 3 of this Article.
3. Extension of customs broker’s number
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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 course
in supplementary knowledge to issue certificate of completion of training course
using form No. 02 issued herewith and notify the General Department of Customs
of the list of trainees qualified for certificates of completion of training
course to cooperate in issuance, reissuance, and extension of customs broker
number.
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 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 copy 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 day 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. Reissuance of customs broker’s number:
a) The customs broker may be granted the
unexpired customs broker number in the following cases:
a.1) If the customs broker number is lost
and the customs brokerage agent makes a written confirmation in the application
for reissuance of customs broker number;
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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 copy 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 day 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.”
7. Clause 1 shall be amended and Clause 3 shall be added
to Article 10 as follows:
“Article 10. Revocation of customs broker
number
1. Director General of Customs shall revoke the customs broker’s
number in any of the following cases:
a) The customs brokerage agent or its
employee commits violations against the law regulations that lead to criminal
prosecution;
b) The customs broker faces penalty for the
smuggling, illicit cross border transport of goods and money; production and
trading of banned commodities; tax evasion or giving bribery to customs
officials during customs procedures;
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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.
3. Procedures 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.
c) Within 5 working days from receipt of
the request of the customs brokerage agent or report of the Department of
Customs or a notice of another regulatory body, the Director of the General
Department of Customs shall issue a decision on revocation of the customs
broker number using the form No. 09 issued herewith.”
8. Clause 1 Article 12 shall be amended as follows:
“1. The customs broker number granted by
the General Department of Customs shall be update to the database system of the
customs authority. Regarding the online customs declaration, the customs
authority shall grant the username and password to the customs broker to access
to the system. Any entity who is
granted customs broker number shall secure the information provided by the
customs authority. When carrying out the administrative procedures with customs
authorities, customs brokers shall present their customs broker numbers.”
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“1. Manage and use the customs broker
number to carry out the customs declaration and customs procedures at customs
authorities within the authority given by the goods owners; take
responsibilities 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.
3. 3. Request the customs authorities to provide guideline for
customs procedures and tax procedures applicable to exported/imported goods and
the network connection between the customs brokerage agents and the customs
authorities and provide the new law provisions on customs; participate the
training in the regulations on customs;
obtain electronic data relating to customs
declarations of exported goods and imported goods to carry out customs
procedures.
5. Notify and request the General Department of Customs to
revoke the customs broker number from the violations specified in clause 1 Article
10 of this Circular or in case the customs brokerage agent is dissolved,
bankrupt or shut down.
9. Responsibilities of customs brokerage agents:
a) Make periodical reports (on the 5th date
of the first month of a quarter) on the operation of customs brokerage agents
using the form No. 10 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
customs sector.
b) Report and recommend the General
Department of Customs to revoke the customs broker number and the account
connected to the e-customs system from the violations specified in clause 1
Article 10 of this Circular within 05 days from the day on which the violation
is detected.”
10. Clause 5, Clause 6 and Clause 7 shall be added to
Article 14 as follows:
“5. Assign entities to carry out customs
procedures and administrative procedures in person with the customs authorities
in accordance with customs law. 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.
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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) The exported/imported goods of entities
having no taxpayer identification number;
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, grant aid; free-of-charge goods; checked baggage and
carry-on baggage exceeding free baggage allowance.
7. Obtain electronic data relating to customs declarations of
exported goods and imported goods to carry out customs procedures in a case
where the goods owner has an IT system meeting requirements of the customs
authority.”
11. Clause 4, Clause 9 and Clause 10 of Article 15 shall be
amended as follows:
“4. 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.
9. Customs Departments of provinces shall collect data and make
reports on the operation of customs brokerage agents in provinces upon
occurrence of any matter prescribed in Point 2, Point 3, Point 4 and Point 5 of
form No. 10 issued herewith and send them to the General Department of Customs
before 10th of the first month of the following quarter or upon detection of
any violation committed by the customs brokerage agent as prescribed in this
Circular.
10. As soon as practicable after the customs declaration is
registered in the e-customs system, the customs authority shall provide
electronic data relating to the customs declaration of exported/imported goods
to carry out customs procedures in a 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
customs authorities and exporting and importing enterprises.”
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a) Form No. 01, 07, 10 issued together with
Circular No. 12/2015/TT-BTC shall be amended as Form No. 01, 07, 10 issued
herewith.
b) Form No. 06 issued together with
Circular No. 12/2015/TT-BTC shall be amended as Form No. 06, 06A issued
herewith.
Article 2. Transitional regulations
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 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.
Article 3. Entry in force
1. This Circular comes into force as of July 1, 2019.
2. Form 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.
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PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
LIST OF FORMS
(Issued herewith
Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance)
Form No. 01 - Application form for
examination for certificate of training in customs declaration.
Form No. 02 - Certificate of completion of
training course in customs law.
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Form No. 06A - Decision on suspension of
operation of customs brokerage agent.
Form No. 06B - Decision on resumption of
operation of customs brokerage agent.
Form No. 07 - Application for issuance of
customs broker’s number.
Form No. 07A - Application for extension of
customs broker’s number.
Form No. 07B - Application for reissuance
of customs broker’s number.
Form No. 07C - Application for revocation
of customs broker’s number.
Form No. 10 - Report on operation of
customs brokerage agent.
Form No. 11 - Application form for issuance
of certificate of training in customs declaration.
Form No. 12 - Application for suspension
of operation/shutdown of customs brokerage agent.
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Form No. 01
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
APPLICATION FORM
FOR EXAMINATION FOR CERTIFICATE OF TRAINING IN CUSTOMS DECLARATION
Full name: ………………………….Male, Female:...................................................................
Date of birth: ………/………/………
Personal identification number/ID or
citizen number:…………….Date of issue …………….. Place of issue …………
- Application for examination in:
+ Laws on Customs □
+ Foreign trade professional practices □
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- Examination place:.....................................................................................................
- Subjects applying for exemption from examination:.....................................................
- Subjects applying for reservation of previous examination
result:
+ Subject …….getting….mark in the notice
No. ….dated………of the General Department of Customs.
+ Subject …….getting….mark in the notice
No. ….dated………of the General Department of Customs.
- Mailing address to receive the Certificate of training in
customs declaration (the receiving Customs Departments or a specific place): ……………………………………………………..
I hereby declare that all information
provided above is true and accurate to the best of my knowledge. In any case
that the above information is found to be invalid, I am aware that I will be
held liable.
[Date]………………….
SIGNATURE
OF EXAMINEE
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[Date]………………….
CHAIRMAN
OF EXAMINATION BOARD
Note: If the examinee is eligible for
taking the examination, the Chairman of Examination Board shall countersign and
affix seal to the application form and in the photo of the examinee. The application
form shall be returned to the examinee for entering the examination room./.
Form No. 02
ISSUING
AUTHORITY
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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(POSITION OF
LEGAL REPRESENTATIVE OF ISSUING AUTHORITY)
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This is to certify that
Full name: ……………………………………………… (Full name of holder of
certificate)
Date of birth:...............................................................................................................
Permanent residence:...................................................................................................
has completed the training course in
customs law for customs broker from ……… to……….. at…………..
Decision
No…….dated………
Number in
record: ………………
No. ………/201../GCN-....
…… [Location]…….,[date]........
ON
BEHALF OF ISSUING AUTHORITY
(POSITION OF SIGNATORY)
(Signature,
full name and seal)
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Form No. 03
THE GENERAL
DEPARTMENT OF CUSTOMS
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
CERTIFICATE OF
TRAINING IN CUSTOMS DECLARATION
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3 x 4 cm photo
- Pursuant to Decision No. …/QD-TCHQ dated …..of the Director
of the General Department of Customs on retirement/resignation/reassignment
of Mr./Mrs….
- Pursuant to Decision No. …./
QD-TCHQ
dated….. on establishment of Examination Board of certificate of training in
customs declaration;
- Pursuant to Notice No….dated……. of the Chairman of
Examination Board of certificate of training in customs declaration on
recognition of examination result in….[year] at….[examination place]
Signature of
certificate’s holder
DIRECTOR OF THE
GENERAL DEPARTMENT OF CUSTOMS
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- Date of birth: ………/………/……………………………………
- Permanent residence: …………………………………………
No. ……………… [Date]………………….
Hanoi,
[Date]................
DIRECTOR
GENERAL
(Signature,
full name and seal)
Form No. 06
THE MINISTRY OF
FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
-------
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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……… [Location]…….,[date]........
DECISION
On shutdown of
customs brokerage agent
DIRECTOR OF THE
GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Law on Customs dated June
23, 2014;
Pursuant 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;
Pursuant to Circular No. 22/2019/TT-BTC
dated April 16, 2019 on amendments to the 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;
At the request of (Department of Customs or
enterprise) on shutdown of customs brokerage agent;
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HEREBY DECIDES:
Article 1. Shutdown of customs
brokerage agent
(Name) ……………………………………………………………………………………..
TIN: ………………………………………………………………………………………………
Address: …………………………………………………………………………………………
Business registration certificate/
enterprise registration certificate No....Date of issue….Place of issue
Recognized as customs brokerage agent in
Decision No. …dated …. of the Director of the General Department of Customs on
recognition of operation of customs brokerage agent
Reason: ……………………………………………………………………………………………
Article 2. This Decision comes
into force from the date of signing.
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Director of Customs Management Supervision
Department and Director of Department of Customs of………..province shall
implement this Decision./.
DIRECTOR GENERAL
(Signature,
full name and seal)
Form No. 06A
THE MINISTRY OF
FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
-------
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
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……… [Location]…….,[date]........
DECISION
On suspension of
operation of customs brokerage agent
DIRECTOR OF THE
GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Law on Customs dated June
23, 2014;
Pursuant 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;
Pursuant to Circular No. 22/2019/TT-BTC
dated April 16, 2019 on amendments to the 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;
At the request of (Department of Customs or
enterprise) on suspension of operation of customs brokerage agent;
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HEREBY DECIDES:
Article 1. Suspension of
operation of customs brokerage agent
(Name)........................................................................................................................
TIN:.............................................................................................................................
Address:......................................................................................................................
Business registration certificate/
enterprise registration certificate No....Date of issue….Place of issue
Recognized as customs brokerage agent in
Decision No. …dated …. of the Director of the General Department of Customs on
recognition of operation of customs brokerage agent
Reason:.......................................................................................................................
Article 2. This Decision comes
into force from the date of signing. After 06 months from the date of issue of this Decision, if
the customs brokerage agent fails to correct objectionable conditions and apply
for resumption of operation, the General Department of Customs shall issue a
decision on shutdown of customs brokerage agent as prescribed.
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DIRECTOR GENERAL
(Signature,
full name and seal)
Form No. 06B
THE MINISTRY OF
FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No…./QD-TCHQ
……… [Location]…….,[date]........
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DECISION
On resumption of
operation of customs brokerage agent
DIRECTOR OF THE
GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Law on Customs dated June
23, 2014;
Pursuant 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;
Pursuant to Circular No. 22/2019/TT-BTC
dated April 16, 2019 on amendments to the 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;
Pursuant to the Decision No. …dated …. of
the Director of the General Department of Customs on recognition of operation
of customs brokerage agent;
Pursuant to the Decision No. …dated …. of
the Director of the General Department of Customs on suspension of operation of
customs brokerage agent;
Considering documents enclosed with the
Official Dispatch No….. on request for resumption of operation of customs
brokerage agent of …………; and
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At the request of Director of Customs
Management Supervision Department.
HEREBY DECIDES:
Article 1. Allow resumption of
operation of customs brokerage agent:
(Name)........................................................................................................................
TIN:.............................................................................................................................
Address:......................................................................................................................
Business registration certificate/
enterprise registration certificate No....Date of issue….Place of issue
Eligible for resumption of operation of
customs brokerage agent.
……… (Name)….must comply with the Law on Customs, the 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 and Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance.
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Article 3. Legal
representatives of…….., Director of Customs Management Supervision Department
and Director of Department of Customs of………..province shall implement this
Decision./.
DIRECTOR GENERAL
(Signature,
full name and seal)
Form No. 07
GOVERNING BODY
COMPANY
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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APPLICATION FOR
ISSUANCE OF CUSTOMS BROKER’S NUMBER
To: The General
Department of Customs
Name:..........................................................................................................................
TIN:.............................................................................................................................
Address:......................................................................................................................
- Pursuant to the Law on Customs dated June 23, 2014;
- Pursuant 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;
- Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019
on amendments to the 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;
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Request the Director of the General
Department of Customs to consider granting customs broker number to Mr./Mrs.
1/ Full name: ……………………………………… Date of birth:..........................................
Personal identification number/ID or
citizen number: …………………………………Date
of issue…………Place of issue
2/ Full name:………………………………….Date of birth:.................................................
Personal identification number/ID or
citizen number:…………………….Date of issue……………Place of issue
3/ …
Enclosures:
- ………………………;
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.... (POSITION OF
LEGAL REPRESENTATIVE)
(Signature,
full name and seal)
Form No. 07A
GOVERNING BODY
COMPANY
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
………… [Location]…….,[date]........
APPLICATION FOR
EXTENSION OF CUSTOMS BROKER’S NUMBER
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Name:..........................................................................................................................
TIN:.............................................................................................................................
Address:......................................................................................................................
- Pursuant to the Law on Customs dated June 23, 2014;
- Pursuant 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;
- Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019
on amendments to the 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;
- Pursuant to employment contract No....dated.................
between ............[enterprise] and Mr./Mrs……………….
Request the Director of the General
Department of Customs to consider granting extension of customs broker number
to Mr./Mrs.
1/ Full name: ……………………………………… Date of birth:..........................................
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2/ Full name:…………………………………… Date of birth:..............................................
Personal identification number/ID or
citizen number: …………………………………Date
of issue…………Place of issue
3/ …
Enclosures:
- ………………………;
.... (POSITION OF
LEGAL REPRESENTATIVE OF)
(Signature,
full name and seal)
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GOVERNING BODY
COMPANY…
-------
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
………… [Location]…….,[date]........
APPLICATION FOR
REISSUANCE OF CUSTOMS BROKER’S NUMBER
To: The General
Department of Customs
Name:..........................................................................................................................
TIN:.............................................................................................................................
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- Pursuant to the Law on Customs dated June 23, 2014;
- Pursuant 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;
- Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019
on amendments to the 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;
- Pursuant to employment contract No....dated.................
between ............[enterprise] and Mr./Mrs……………….
Request the Director of the General
Department of Customs to consider reissuing customs broker number to Mr./Mrs.
1/ Full name: ……………………………… Date of birth:...................................................
Personal identification number/ID or
citizen number: …………………………………Date
of issue…………Place of issue
Reason:.......................................................................................................................
2/ Full name: ……………………………… Date of birth:...................................................
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Reason:.......................................................................................................................
(If an application for reissuance of
customs broker number is applied as the customs broker number is lost, a
confirmation of loss is required)
Enclosures:
…. (POSITION OF
LEGAL REPRESENTATIVE)
(Signature,
full name and seal)
Form No. 07C
GOVERNING BODY
COMPANY…
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……… [Location]…….,[date]........
APPLICATION FOR
REVOCATION OF CUSTOMS BROKER’S NUMBER
To: The General
Department of Customs
Name:..........................................................................................................................
TIN:.............................................................................................................................
Address:......................................................................................................................
- Pursuant to the Law on Customs dated June 23, 2014;
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- Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019
on amendments to the 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;
Request the Director of the General
Department of Customs to consider revoking customs broker number granted to
Mr./Mrs.
1/ Full name: ……………………………………… Date of birth:..........................................
Customs broker number:……………Date of issue..........................................................
Account connected to e-customs system:.....................................................................
Reason for revocation of customs broker’s
number:......................................................
2/ Full name:…………………………………… Date of birth:..............................................
Customs broker number:……………Date of issue..........................................................
Account connected to e-customs system:.....................................................................
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3/ …
Enclosures:
- The customs broker card;
… (POSITION OF
LEGAL REPRESENTATIVE)
(Signature,
full name and seal)
Form No. 10
GOVERNING BODY
COMPANY…
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………… [Location]…….,[date]........
REPORT ON OPERATION
OF CUSTOMS BROKERAGE AGENT
(Quarter…/201…)
To: Department of
Customs of province…
Name of customs brokerage agent...............................................................................
TIN:.............................................................................................................................
Address:......................................................................................................................
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Type of export
and import
Number of
enterprises signing contracts
Number of
declarations
Turnover
(USD)
Tax
Export and import
VAT
Other taxes
1
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2
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1. Authorized matters:...................................................................................................
2. Violations against regulations on taxation, customs, other
laws (number of cases, acts) (including violations committed by the goods
owner):........................................................................................................
3. Change in operation conditions of customs brokerage agent:
- Change in name/address of business registration: (if any)............................................
- Change in customs broker: (if any)..............................................................................
- Change in lines of business; IT infrastructure: (if any) ………........................................
4. Difficulties and proposals:
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- Regarding tax policies…;
- Regarding customs procedures…;
- Regarding operation of customs brokerage agent….;
- Regarding cooperation between customs authority - customs
brokerage agent - goods owner: …;
5. Other proposals:......................................................................................................
DIRECTOR OF AGENT
(Signature,
full name and seal)
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
APPLICATION FORM
FOR ISSUANCE OF CERTIFICATE OF TRAINING IN CUSTOMS DECLARATION
To: The General
Department of Customs
- Pursuant to the Law on Customs dated June 23, 2014;
- Pursuant 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;
- Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019
on amendments to the 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;
Request the Director of the General
Department of Customs to consider granting certificate of training in customs
declaration to Mr./Mrs.
Full name:……………………….. Male/female:.................................................................
Date of birth: …………………………
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Registered permanent residence:..................................................................................
Current address:...........................................................................................................
Grade of official:..........................................................................................................
Working experience:.....................................................................................................
Decision on retirement or resignation or
reassignment:...................................................
I hereby declare that all information
provided above is true and accurate to the best of my knowledge. In any case
that the above information is found to be invalid, I am aware that I will be
held liable.
APPLIED BY
(Signature
and full name)
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Form No. 12
GOVERNING BODY
COMPANY
-------
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No. ……/……Regarding
application for suspension of operation/shutdown of customs brokerage agent
……… [Location]…….,[date]........
To: The General
Department of Customs.
- Pursuant to the Law on Customs dated June 23, 2014;
- Pursuant 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;
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Name:..........................................................................................................................
TIN:.............................................................................................................................
Address:......................................................................................................................
Recognized as customs brokerage agent in
Decision No…..dated…… Request the
Director of the General Department of Customs to approve suspension of
operation/shutdown of customs brokerage agent.
Reason for suspension of
operation/shutdown:.............................................................
Request the General Department of Customs
to consider as prescribed./.
.... (POSITION OF
LEGAL REPRESENTATIVE)
(Signature,
full name and seal)
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