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THE MINISTRY OF
FINANCE OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 25/2026/TT-BTC
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Hanoi, March 25, 2026
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CIRCULAR
AMENDMENTS TO SOME ARTICLES OF
CIRCULAR NO. 12/2015/TT-BTC DATED JANUARY 30, 2015 ELABORATING 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 AMENDED BY CIRCULAR NO. 22/2019/TT-BTC DATED APRIL
16, 2019 AND CIRCULAR NO. 79/2022/TT-BTC DATED DECEMBER 30, 2022 OF THE
MINISTER OF FINANCE
Pursuant to the Law on
Customs No. 54/2014/QH13 amended by the Law No. 90/2025/QH15;
Pursuant to Resolution
No. 190/2025/QH15 dated February 19, 2025 of the National Assembly providing
regulations on handling certain issues related to the reorganization of the
state apparatus;
Pursuant to Decree No.
29/2025/ND-CP dated February 24, 2025 of the Government on functions, tasks,
powers and organizational structure of the Ministry of Finance amended by
Decree No. 166/2025/ND-CP;
At the request of the
Director General of the Vietnam Customs,
The Minister of Finance
promulgates the Circular on amendments to some articles of Circular No.
12/2015/TT-BTC dated January 30, 2015 elaborating 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 amended by Circular No. 22/2019/TT-BTC dated April 16, 2019
and Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of
Finance.
Article
1. Amendments to some clauses of Article 3 of Circular No. 12/2015/TT-BTC
amended by clause 1 of Article 1 of Circular No. 22/2019/TT-BTC
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“b) Within 15 days
from the day on which the examination ends, the Director General of the Vietnam
Customs shall announce the examination results on the website of the Vietnam
Customs.
In case of disagreement
with the examination results announced by the Director General of the Vietnam
Customs, within 15 days from the announcement of examination results on the
website of the Vietnam Customs, examinees may submit a request for grade
review. The date of receipt of the request for grade review is the day on which
the Vietnam Customs receives the written request or the arriving date written
on the post office stamp. After such period of time, the request for grade
review shall not be handled. Within 15 days from the deadline for receiving the
request for grade review, the Director General of the Vietnam Customs shall
conduct a grade review according to the regulations of the Examination Council,
and announce the grade review results on the website of the Vietnam Customs.
If a examinee passes 03
subjects, the Director General of the Vietnam Customs shall grant the
Certificate of training in customs declaration to such examinee as prescribed
in Article 4 of this Circular.”
2. Amendments to clause 10, Article 3:
“10. Funding for
organization of examination for certificates of training in customs declaration
a) Examinees shall pay the
examination fee as announced by the Examination Council. The fee shall be paid
via electronic payment in accordance with the Council’s guidelines. In cases
where an examinee has paid the examination fee but does not attend the exam,
the fee will not be refunded;
b) The Examination Council
shall prepare a cost estimate for organizing the examination in accordance with
the laws based on the principle of cost recovery. The cost estimate shall be
approved by the Vietnam Customs;
c) The Director General of
the Vietnam Customs shall refer to the actual funding situation for organizing
examination for certificates of training in customs declaration to promulgate
regulations on management and use of funds for organizing the examination.”
Article
2. Amendments to clause 2, Article 4 of Circular No. 12/2015/TT-BTC amended by
point b, clause 2, Article 1 of Circular No. 22/2019/TT-BTC
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a) Regarding cases
prescribed in point a, clause 1 of this Article: Within 30 days from the
announcement of examination results on the website of the Vietnam Customs, the
Director General of the Vietnam Customs shall issue the Certificate of training
in customs declaration using Form No. 03 attached to this Circular;
b) Regarding cases
prescribed 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 submit an application to the Vietnam
Customs. The application includes:
- Application form using
Form No. 11 attached to this Circular: 01 original;
- 01 color photo sized 3 ×
4 cm taken within 06 months prior to the date of application submission with
the applicant’s full name and date of birth on the back of the photo.
b.2) Within 03 working
days from the receipt of a valid application, the Vietnam Customs shall verify
the information in the dossier retained in the Vietnam Customs, and compare
with requirements prescribed in point b, clause 1 of this Article and cases
prescribed in clause 2, Article 8 of this Circular to consider the issuance of
the Certificate of training in customs declaration using Form No. 03A attached
to this Circular. In case of refusal, a written response shall be sent to the
applicant.
c) The Certificate of
training in customs declaration may be used for issuance of customs broker
number as prescribed in this Circular.”
Article
3. Amendments to Article 6 of Circular No. 12/2015/TT-BTC amended by clause 4
of Article 1 of Circular No. 22/2019/TT-BTC
“1. Any enterprise
that satisfies requirements prescribed in clause 1, Article 20 of the Law on
Customs shall submit an application for recognition of customs brokerage agents
to the Vietnam Customs. The application shall include:
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b) Application for customs
broker number in accordance with points b and c, clause 1, Article 9 of this
Circular.
2. Within 03 working days
from the receipt of the application of the enterprise, the Director General of
the Vietnam Customs shall issue a decision on recognition of customs brokerage
agents using Form No. 05 attached to this Circular, issue customs broker number
in accordance with clause 2, Article 9 of this Circular, return the result to
the system for online public services, and update such information into the
website of the Vietnam Customs.
3. If a customs brokerage
agent opens branch offices in other provinces or cities, and such branch offices
satisfy requirements prescribed in Article 20 of the Law on Customs, they shall
be recognized customs brokerage agents. Procedures for recognition shall comply
with regulations in this Article.
4. When changing the name
or address in the Certificate of business registration or the Certificate of
enterprise registration, the agent shall apply for change of information and
submit to the Vietnam Customs via the system for online public services. Within
03 working days from the receipt of written request, the Director General of
the Vietnam Customs shall issue the Decision on change of information of
customs brokerage agent, and update such information into the website of the
Vietnam Customs.
5. Procedures prescribed
in this Article, Article 7, Article 9 and Article 10 shall be carried out via
the system for online public services. Each document in applications for such
procedures is scanned copies and digitally signed by enterprises. In cases
where the system for online public services is unable to process administrative
procedures, the customs authority is responsible for announcing such incident
on its website within 01 hour from occurrence of the incident including the
expected time for resolving the incident. During the period when the system for
online public services is unavailable, customs brokerage agents may carry out
administrative procedures by submitting paper application at the Vietnam
Customs. In such cases, the written request must be the original, and
supporting documents in the application must be copies signed and stamped by
the legal representative of the enterprise, or notarized or certified by a
competent authority.
Article
4. Amendments to points b and c, clause 1, and point c, clause 2, Article 7 of
Circular No. 12/2015/TT-BTC amended by clause 5, Article 1 of Circular No.
22/2019/TT-BTC
1. Amendments to points b and c of clause 1:
“b) The Director
General of the Vietnam Customs shall issue the Decision on temporary suspension
of the operation of a customs brokerage agent within 06 months for cases
prescribed in point a of this clause using Form No. 06A attached to this
Circular.
In cases where a regional
Customs Sub-Department, during its management or inspection, detects violations
prescribed in points a.1, a.2 and a.3 of this clause, it shall report to the
Vietnam Customs to carry out the suspension of operations of the customs
brokerage agent in accordance with this Article.
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c) Within 06 months from
the suspension, if the customs brokerage agent remedies the violations and
submits a written request to resume operations to the Vietnam Customs via the
system for online public services, then within 10 working days from the receipt
of the enterprise’s request, the Director General of the Vietnam Customs shall
conduct the inspection and verification of the enterprise’s eligibility to
operate as a customs brokerage agent and issue the Decision allowing the agent
to resume operations using Form No. 06B attached to this Circular in cases
where the enterprise satisfies all requirements; or provide a written response stating
the reasons if the requirements are not fully satisfied. The results of
administrative procedures shall be returned via the system for online public
services.
2. Amendments to point c, clause 2:
“c) In cases where a
customs brokerage agent requests termination of its operations, it shall submit
a written request to the Vietnam Customs via the system for online public
services using Form No. 12 attached to this Circular. Within 03 working days
from the receipt of the agent’s request, the Director General of the Vietnam
Customs shall issue the Decision on termination of operations of the customs
brokerage agent and return the result via the system for online public
services.”
Article
5. Amendments to Article 9 of Circular No. 12/2015/TT-BTC amended by clause 6
of Article 1 of Circular No. 22/2019/TT-BTC
“Article 9.
Procedures for issuance and extension of customs broker number
1. The customs brokerage
agent shall apply an application for customs broker number including:
a) Application form using
Form No. 07 attached to this Circular;
b) Bachelor’s degree in
law, economics or engineering;
c) Certificate of training
in customs declaration for cases where such certificate is issued before 2019.
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d) Documents in the
application for customs broker number prescribed in points b and c of this
clause are documents of each employee included in the list proposed for
issuance of customs broker number.
2. The application for
customs broker number shall be submitted to the Vietnam Customs via the system
for online public services. Within 03 working days from the receipt of the
valid application, the Director General of the Vietnam Customs shall issue
customs broker number and return the result via the system for online public
services. In case of refusal, a written response shall be provided via the
system for online public services.
The customs broker number
shall be identical to the valid personal identification number or citizen
identification number or identity card number of the applicant. The customs
broker number shall be valid for 03 years from the date of issuance. Upon
expiry, in order to continue working as a customs broker, the customs broker
shall apply for extension of customs broker number in accordance with clause 3
of this Article.
3. Extension of customs
broker number
a) A customs broker may
apply for extension of customs broker number in accordance with the following
requirements:
a.1) He/she does not fall
under cases subject to revocation of customs broker number as prescribed in
Article 10 of this Circular;
a.2) He/she has
participated in a supplementary training course on laws on customs with a
minimum duration of 03 days (8 periods per day) that is organized by colleges,
universities, academies or training institutions majoring in customs based on a
curriculum agreed upon with the Vietnam Customs.
The Vietnam Customs shall
publish on its website the list of colleges, universities, academies and
training institutions that have agreed on the training curriculum with the
Vietnam Customs. Institutions organizing supplementary training courses shall
issue certificates of course completion using Form No. 02 attached to this
Circular, and notify the Vietnam Customs of the list of trainees who have been
granted certificates that includes the required information as prescribed by
the Vietnam Customs to cooperate in carrying out procedures for issuance,
re-issuance and extension of customs broker number;
b) Before the expiry of
the customs broker number, the customs brokerage agent shall submit a written
request for extension of customs broker number using Form No. 07 attached to
this Circular to the Vietnam Customs via the system for online public services.
In cases where there is a change to the citizen identification number or
personal identification number provided in the application for customs broker
number, the updated information on the citizen identification number shall be
declared using Form No. 07;
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4. Re-issuance of customs
broker number:
a) A customs broker may
apply for re-issuance of a valid customs broker number in the following cases:
a.1) The customs brokerage
agent changes its registered business name;
a.2) The customs broker
has a change to his/her personal identification number or citizen
identification number.
b) The customs brokerage
agent shall submit a written request for re-issuance of the customs broker
number using Form No. 07 attached to this Circular to the Vietnam Customs via
the system for online public services;
c) Within 03 working days
from the receipt of the complete application, the Director General of the
Vietnam Customs shall re-issue the customs broker number or respond to the
customs brokerage agent in cases where the requirements are not satisfied via
the system for online public services.
The customs broker number
shall be updated in accordance with the valid citizen identification number at
the time of the request for reissuance.”
Article
6. Amendments to clause 3, Article 10 of Circular No. 12/2015/TT-BTC amended by
clause 7 of Article 1 of Circular No. 22/2019/TT-BTC
“3. Procedures for
revocation of customs broker number:
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b) In cases of detecting
violations committed by a customs broker, within 05 working days after handling
the violation, the regional Customs Sub-Department shall report to the Vietnam
Customs to carry out the revocation of the customs broker number in accordance
with this Article;
c) Within 03 working days
from the receipt of the request from the customs brokerage agent, or a report
from the regional Customs Sub-Department, or a notification from other state
management authorities regarding violations committed by a customs broker that
fall under cases requiring revocation of the customs broker number as
prescribed in clause 1 of this Article, the Director General of the Vietnam
Customs shall issue the Decision on revocation of the customs broker number using
Form No. 09 attached to this Circular. In cases where the revocation decision
is issued at the request of the customs brokerage agent, the result shall be
returned via the system for online public services. In cases where the decision
is issued at the request of the regional Customs Sub-Department or other state
management authorities, the revocation decision shall be sent to the customs
brokerage agent by post.”
Article
7. Amendment, replacement and annulment of some forms attached to Circular No.
12/2015/TT-BTC amended by Circular No. 22/2019/TT-BTC and Circular No.
79/2022/TT-BTC
1. Forms No. 02, No. 03
and No. 11 attached to Circular No. 12/2015/TT-BTC amended by Circular No.
79/2022/TT-BTC are respectively replaced with Forms No. 02, No. 03 and No. 11
attached to this Circular.
2. Form No. 03A attached
to this Circular is added.
3. Forms No. 05 and No. 09
attached to Circular No. 12/2015/TT-BTC are respectively replaced with Forms
No. 05 and No. 09 attached to this Circular.
4. Form No. 04 attached to
Circular No. 12/2015/TT-BTC is replaced with Form No. 04 attached to this
Circular.
5. Forms No. 06, No. 07,
No. 10 and No. 12 attached to Circular No. 12/2015/TT-BTC amended by Circular
No. 22/2019/TT-BTC are respectively replaced with Forms No. 06, No. 07, No. 10
and No. 12 attached to this Circular.
6. Forms No. 06A, No. 06B
and No. 07C attached to Circular No. 22/2019/TT-BTC are respectively replaced
with Forms No. 06A, No. 06B and No. 07C attached to this Circular.
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Article
8. Replacement of some phrases attached to Circular No. 12/2015/TT-BTC amended
by Circular No. 22/2019/TT-BTC and Circular No. 79/2022/TT-BTC
1. The phrase “General
Department of Customs” is replaced with the phrase “Vietnam Customs” in clause
2, point b clause 3, point b clause 4, clause 5, clause 8, Article 3; clause 4,
Article 11; clause 3, Article 15; Article 17; clause 2, Article 18 of Circular
No. 12/2015/TT-BTC; clauses 5, 9 and 11, Article 1; clause 3, Article 3 of
Circular No. 22/2019/TT-BTC.
2. The phrase “Director of
the General Department of Customs” is replaced with the phrase “Director
General of the Vietnam Customs” in clauses 5, 7, 8, 9 and 11, Article 1 of
Circular No. 22/2019/TT-BTC.
3. The phrase “Customs
Departments of provinces” is replaced with the phrase “regional Customs
Sub-Departments” in clauses 3, 4 and 5, Article 3; clause 1, Article 17 of
Circular No. 12/2015/TT-BTC; clauses 9 and 11, Article 1 of Circular No.
22/2019/TT-BTC.
4. The phrase “Director of
Provincial Customs Department” is replaced with the phrase “head of the
regional Customs Sub-Department” in point c, clause 2, Article 8 of Circular
No. 12/2015/TT-BTC.
5. The phrase “Website of
the General Department of Customs” is replaced with the phrase “website of the
Vietnam Customs” in clause 2, point b clause 3, point b clause 4, Article 3;
clauses 5 and 7, Article 15 of Circular No. 12/2015/TT-BTC; clause 1, Article 1
of Circular No. 22/2019/TT-BTC.
6. The phrase “Director of
Provincial Department of Taxation” is replaced with the phrase “head of the
Department of Taxation of province and city” in clause 2, Article 8 of Circular
No. 12/2015/TT-BTC.
Article
9. Implementation provisions
1. This Circular comes
into force from May 10, 2026.
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3. In cases where
referenced documents in this Circular are amended or replaced by other
legislative documents, the newer documents shall prevail.
4. During the
implementation of this Circular, if there are obstacles, relevant authorities
and individuals shall report to the Ministry of Finance (through Vietnam
Customs) for summary and handling./.
PP. MINISTER
DEPUTY MINISTER
Nguyen Duc Chi