|
MINISTRY OF
FINANCE OF VIETNAM
-------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
----------------
|
|
No. 09/VBHN-BTC
|
Hanoi, February
05, 2024
|
CIRCULAR1
ELABORATION OF
PROCEDURES FOR ISSUANCE OF CERTIFICATE OF TRAINING IN CUSTOMS DECLARATION;
ISSUANCE AND REVOCATION OF CUSTOMS BROKER NUMBER; PROCEDURES FOR RECOGNITION
AND OPERATION OF CUSTOMS BROKERAGE AGENTS
Circular No. 12/2015/TT-BTC dated January 30, 2015
of the Minister of Finance on elaboration of procedures for issuance of
certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from March 15, 2015 is amended by:
Circular No. 22/2019/TT-BTC dated April 16, 2019 of
the Minister of Finance on amendments to some Articles of the Circular No.
12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on elaboration
of procedures for issuance of certificate of training in customs declaration;
issuance and revocation of customs broker number; procedures for recognition
and operation of customs brokerage agents, which comes into force from July 01,
2019;
Circular No. 79/2022/TT-BTC dated December 30, 2022
of the Minister of Finance on amendments to some legislative documents
promulgated by Ministry of Finance, which comes into force from January 01,
2023;
Pursuant to the Law on Customs dated June 23,
2014;
Pursuant to the Government’s Decree No.
08/2015/ND-CP dated January 21, 2015 providing specific provisions and guidance
on enforcement of the Customs Law on customs procedures, examination, supervision
and control procedures;
Pursuant to the Government's Decree No.
215/2013/ND-CP dated December 23, 2013 on functions, tasks, entitlements and
organizational structure of the Ministry of Finance;
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
5. Customs officials, public employees and customs
agencies of all levels.
Chapter II
ISSUANCE OF CERTIFICATES OF TRAINING IN CUSTOMS
DECLARATION
Article 3. Examination for certificate of
training in customs declaration
1. 3Examination application
a) Regarding the application for initial
examination for the certificate of training in customs declaration, the examinee
shall submit one (01) application that includes:
a.1) An application form using the Form No. 014 enclosed herewith;
a.2) At least an associate’s degree in
economics, law or engineering; 01 certified true copy or 01 copy enclosed with
the original for comparison;
a.3) 3x4 color photo: 02 photos taken within 06
(six) months until the date of submission of examination application with full
name and year of birth written on the back side (01 of which shall be stuck on
the application form, the other will be stuck on the Certificate).
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
a.5) A certification of the university or
college for which the examinee worked before resigning from the lecturer
position in a case where the examinee is eligible for examination exemption as
prescribed in Subpoint a.2 Point a and Subpoint b.2 Point b Clause 7 of this
Article: 01 original
b) Regarding the application for resit exams,
the examinee shall submit one (01) application that includes:
b.1) An application form using the form No. 015 enclosed herewith;
b.2) 3x4 color photo: 02 photos taken within 06
(six) months until the date of submission of examination application with full
name and year of birth written on the back side (01 of which shall be stuck on
the application form, the other will be stuck on the Certificate).
2. Registration
The examinee shall register for the examination on
website of the General Department of Customs as the basis for the General
Department of Customs to organize the examination.
3. Time and place of the examination
a) The examination for the Certificate of training
in customs declaration shall be organized at least once a year by areas or
regions, thereby ensuring an appropriate number of examinees.
b) Information about time and place for
application; time and place of examination and other information related to the
examination shall be officially posted on Website of General Department of
Customs and Customs Departments of provinces; e-customs newspaper; posted on
notice board at the head offices of Customs Departments of provinces and shall
be sent by email to the examinees who registered on Website of the General
Department of Customs not later than 60 days before the date of examination
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
7. 6Cases eligible for exemption from examination
a) Exemption from examination in the subject
named Customs law and customs professional practices shall be granted to:
a.1) A graduate in customs major from a
university or college who applies for examination to obtain certificate of
training in customs declaration within 3 years from the date of graduation;
a.2) An examinee who used to be a lecturer in
customs major at a university or college and had been working there for at
least 5 years and applies for examination to obtain certificate of training in
customs declaration within 3 years from the date on which he/she received a
decision on reassignment, retirement or resignation (excluding the case where
he/she was dismissed as a disciplinary action).
b) Exemption from examination in the subject
named Foreign trade professional practices shall be granted to
b.1) A graduate in foreign trade, international
trade, external economics, international economics or logistics and supply
chain management major from a university or college who applies for examination
to obtain certificate of training in customs declaration within 3 years from
the date of graduation;
b.2) An examinee who used to be a lecturer in
foreign trade, international trade, external economics, international economics
or logistics and supply chain management major at a university or college and
had been working there for at least 5 years and applies for examination to
obtain certificate of training in customs declaration within 3 years from the
date on which the decision on reassignment, retirement or resignation is issued
(excluding the job dismissal).
c) Eligibility for exemption:
c.1) The major indicated in the degree or the
record of learner’s performance is fit for the major prescribed in Subpoint a.1
Point a and Subpoint b.1 Point b of this Clause.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
8. Forms of examination: Essay tests;
multiple-choice tests; practices on computers or combination of the
aforementioned forms. The General Department of Customs shall provide for the
duration of the test according to the form of examination. The duration shall
not exceed 120 minutes per subject
9. 7Examination results:
a) An examinee is recognized that he/she passes
a subject if the score he/she got for such subject is at least 50 points on a
100-point scale.
b) Within 30 days from the date on which the
examination ends, the Director of the General Department of Customs shall
publicly announce the results on website of General Department of customs,
e-customs newspaper and post them on notice board at the head office of Customs
Departments of province where the applications are received.
In case of disagreement with the result
published by the Director of the General Department of Customs, within 15 days
from the date on which the result is posted on the website of the General
Department of Customs, the examinee shall submit an application for grade
review The date of receipt of the application for grade review is the date on
which the General Department of Customs receives the application or the
arriving date written on the post office stamp. After such period of
time, the application for grade review shall not be handled. Within 15 days
from the deadline for submission of application for grade review, the Director
of the General Department of Customs shall review the failed subject test
following the regulations of the Examination Board and publish the grade review
result on the website of the General Department of Customs, e-customs
newspaper, and post it on the notice board at the head office of Department of
Customs of province where the applications are received.
If an examinee passes both 03 subjects, the
Director of the General Department of Customs shall issue him/her with the
Certificate of training in customs declaration according to the regulations in
Article 4 of this Circular.
c) Reserve of examination results: If any of the
examination subjects is failed as prescribed in point a of this clause, the
passed subjects shall be automatically reserved within 1 year since the date on
which the grade review result is posted on the website of the General
Department of Customs; or shall be reserved to the completion of the next
examination but the duration for reserve shall not exceed 01 year from the date
on which the grade review result is posted on the website of the General
Department of Customs but the examination has not been held.
Article 4. Issuance of the Certificate of
training in customs declaration
1. Cases eligible for issuance of Certificates of
training in customs declaration:
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
b) 8Any official who has held the position of customs inspector for
09 (nine) consecutive years or the position of main inspector or senior
inspector after reassignment, retirement or resignation (excluding the job dismissal)
shall be granted a Certificate of training in customs declaration within 03
years from the year in which the decision on his/her reassignment, retirement,
or resignation is issued
2. 9 Issuance of certificates of training in customs
declaration:
a) Regarding the cases specified in point a
clause 1 of this Article: Within 30 days from the date on which the examination
result is posted on the website of the General Department of Customs, the
Director of the General Department of Customs shall grant the examinee the
Certificate of training in customs declaration using the form No. 0310 enclosed herewith.
b) Regarding the cases specified in point b
clause 1 of this Article:
b.1) Within 03 years from the year in which the
decision on his/her reassignment, retirement, or resignation is issued, any
individual wishing to obtain the Certificate of training in customs declaration
shall send a written application using the form No. 1111 issued herewith to the General Department of
Customs enclosed with a 3x4 color photo taken within 06 months until the date
of submission of the application with full name and date of birth written on
the back side.
b.2) Within 05 working days from the date on
which the application is received, the General Department of Customs shall
inspect the information in the dossier retained in the General Department of
customs and compare with the conditions specified in Point b Clause 1 of this
Article and the cases specified in clause 2 Article 8 of this Circular to
consider granting the Certificate of training in customs declaration using the
form No. 03 12 issued
herewith or provide explanation in case of refusal of application
c) The certificate of training in customs
declaration shall be used as the basis for issuance of customs broker numbers
as prescribed in this Circular.
3. The Certificate of training in customs
declaration shall be sent to the eligible applicant according to the address
written on the examination application form (applicable to the case prescribed
in point a of this Article) or on the application (applicable to the case
prescribed in point b clause 1 of this Article). Any person who receives the
certificate directly at the agency in charge of granting Certificates of
training in customs declaration shall present his/her ID card and sign his/her
name.
Chapter III
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Article 5. Customs brokerage agents13
1. A customs brokerage agent is an enterprise
satisfying the requirements specified in clause 1 Article 20 of the Law on
Customs which, within the scope of authorization mentioned in the contract
signed with the owner of exported goods and imported goods (hereinafter
referred to as “goods owner”), on behalf of the goods owner fulfills entirely
or partially the obligations of the customs declarant as prescribed in Clause 3
Article 18 of the Law on Customs.
2. The customs brokerage agent (legal
representative or person authorized by the legal representative as per the law)
shall sign a brokerage contract with the goods owner. Holder of customs
broker number shall carry out customs declaration and procedures on the basis
of the contract signed with the goods owner. The customs brokerage agent
shall present the brokerage contract to the customs authority only when any
violations against the regulations on customs are detected. The legal
representative or person authorized by the legal representative of the customs
brokerage agent shall sign and affix seal on the customs declaration and
invoices included in customs documents when performing the activities specified
in clause 3 Article 18 of the Law on Customs.
3. The customs brokerage agent shall declare
customs and carry out customs procedures for exported/imported goods of the
goods owner only when the goods owner notified the customs authority of the
list of customs brokerage agents permitted to carry out customs procedures for
exported/imported goods of the goods owner as prescribed in Clause 6 Article 14
of this Circular.
Article 6. Recognition of customs brokerage
agents
1. 14Any enterprise that satisfies the conditions specified
in clause 1 Article 20 of the Law on Customs shall make an application for
recognition of customs brokerage agent and send it to the General Department of
Customs. The application shall include:
a) A notification of eligibility for operation
as a customs brokerage agent using the form No. 04 enclosed herewith: 01
original;
b) An application for customs broker’s number
according to regulations in clause 1 Article 9 of this Circular.
2. Within 05 working days from the date on which
the application is received, the Director General of Customs shall issue a
decision on recognition of customs brokerage agent using the form No. 05
enclosed herewith and issue customs broker’s number according to the regulations
in clause 2 Article 9 of this Circular and shall update such information on
Website of the General Department of Customs. If the application is rejected, a
response shall be sent to the applicant.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
4. Any customs brokerage agent wishing to change
its name or address shall send an application dispatch enclosed with the
Certificate of business registration or the Investment certificate to the
General Department of Customs for modification of the Decision on recognition
of customs brokerage agent and shall update such information to the Website of
the General Department of Customs.
Article 7. Suspension and shutdown of customs
brokerage agents15
1. Suspension of operation
a) A customs brokerage agent is suspended from
operation in any of the following cases:
a.1) It fails to meet the conditions specified
in clause 1 Article 20 of the Law on Customs or fails to operate with given
name and at the location registered with the customs authority;
a.2) It fails to comply with Clause 5 Article 13
of this Circular;
a.3) It fails to follow reporting regulations or
follows improper reporting regulations, or its report content is insufficient
or its report is sent behind the schedule with the customs authority as
prescribed in Article 13 of this Circular in 03 consecutive times;
a.4) It submits an application for
suspension of operation.
b) The Director of the General Department of
Customs shall issue a decision on suspension of operation up to 06 months to
the customs brokerage agent mentioned in Point a of this Clause using the form
No. 06A16 issued
herewith.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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;
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
a.7) The customs brokerage agent submits
an application for shutdown;
b) Regarding the cases prescribed in Subpoints
a.1, a.2, a.3, a.4, a.5 and a.6 Point a of this Clause;
b.1) Regarding the cases prescribed in Subpoints
a.1, a.2, a.3 and a.6 Point a of this Clause, where the customs authority,
during management or inspection process, detects a violation, after handling
such violation, it shall report to the General Department of Customs to issue a
decision on shutdown of customs brokerage agent using form No. 0617 issued herewith.
The General Department of Customs shall issue the decision on shutdown of
customs brokerage agent within the time limit prescribed in Point h Clause 1 of
this Article.
Regarding the cases prescribed in Subpoints a.1,
a.2, a.4 and a.5 Point a of this Clause, where the Director of the General
Department of Customs detects a violation, he/she shall issue a decision on
shutdown of customs brokerage agent using form No. 0618 issued herewith.
b.2) The customs brokerage agent being shut down
as prescribed in this Point shall not be recognized as a customs brokerage
agent within 2 years from the date on which the decision on shutdown is issued,
except for the case prescribed in Subpoint a.5 Point a of this Clause.
c) Any customs brokerage agent wishing to cease
its operation shall send an application dispatch to the General Department of
Customs using form No. 12 issued herewith. Within 05 working days from
the receipt of the above application of the customs brokerage agent, the
Director of General Department of Customs shall issue a decision on shutdown to
such customs brokerage agent
d) If the operation of a customs brokerage agent
is shut down, the customs broker number shall be revoked and cease to be valid.
Chapter IV
EMPLOYEES OF CUSTOMS BROKERAGE AGENTS
...
...
...
Please sign up or sign in to your
TVPL Pro 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.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
1. The customs brokerage agent shall make an
application for customs broker’s number, including:
a) An application form using form No. 0719 enclosed herewith:
01 original;
b) Degree in law, economics or engineering: 01
photocopy;
c) 20 Certificate of training in customs declaration: 01
photocopy
If the certificate of training in customs
declaration has expired for 5 years from the date of issuance, 01 additional
photocopy of certificate of completion of training in customs law issued within
03 years until the date of submission prescribed in Point a.2 Clause 3 of this
Article is required.
d) 21ID or citizen card in a case where the national population
database has not been put into operation: 01 photocopy
dd) 2201 2x3 color photo taken within 06 months until the date of
submission of application.
Documents in the application for customs broker
number prescribed in Point b, Point c and Point d of this Clause are documents
of each broker under list of customs brokers applied for customs broker
numbers. The photocopies of documents shall bear signature and seal of the
legal representative of the customs brokerage agent or be notarized or
authenticated by the competent authority.
2. 23The application for customs broker’s number shall be sent to the
General Department of Customs. Within 05 days from the date on which the
satisfactory application is received, the General Department of Customs shall
issue the customs broker’s number according to the form No. 08 enclosed
herewith. An explanation in writing shall be sent to the enterprise in case of
unsatisfactory application.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
3. 24Extension of customs broker’s number
a) The customs broker may have the customs
number duration extended if the following conditions are satisfied:
a.1) Not subject to revocation of customs broker
number prescribed in Article 10 of this Circular;
a.2) Have participated in training course in
legislation on customs for at least 3 days (8 classes per day) that is provided
by Vietnam Customs School or a college, university, institute having customs
faculty with training curriculum discussed with Vietnam Customs School. The
schools shall provide training courses in supplementary knowledge to issue
certificates of completion of training courses using form No. 0225 issued herewith and
notify the General Department of Customs of the list of trainees qualified for
certificates of completion of training courses to cooperate in issuance, reissuance,
and extension of customs broker numbers.
b) The customs brokerage agent shall prepare an
application for extension of customs broker number and send it to the General
Department of Customs, including: An application for extension using form No.
07A issued herewith; 01 photocopy of certificate of completion of training
course in customs law as prescribed in Point c Clause 1 of this Article; 01 2x3
color photo taken within 06 months until the date of submission. If the
national population database has not been put into operation, 01 photocopy of
ID or citizen card shall be provided in case the information in ID or citizen
card provided in the application for customs broker number has changed.
The copies of documents must bear signature and
seal of the legal representative of the customs brokerage agent or notarized or
authenticated by the competent authority.
c) Within 03 days from the date on which the
application is received, the General Department of Customs shall grant the
extension of customs broker’s number or provide explanation in writing in case
the application is rejected.
The customs broker number shall be extended for
another 03 years.
4. 26Reissuance of customs broker’s number:
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
a.1) If the customs broker card is lost
and the customs brokerage agent makes a written confirmation in the application
for reissuance of customs broker number;
a.2) The customs brokerage agent changes its
business registration name;
a.3) The customs broker changes his/her personal
identification number or ID/citizen card;
b) The customs brokerage agent shall prepare an
application for reissuance of customs broker number and send it to the General
Department of Customs, including: An application for reissuance of customs
broker number using form No. 07B issued herewith; 01 copy of certificate of
completion of training course in customs law as prescribed in Point c Clause 1
of this Article; 01 2x3 color photo taken within 06 months until the date of
submission. If the national population database has not been put into
operation, 01 photocopy of ID or citizen card shall be provided in case the
information in ID or citizen card provided in the application for customs
broker number has changed.
c) Within 05 days from the date on which the
application is received, the General Department of Customs shall reissue
customs broker’s number or provide explanation in writing in case the
application is rejected.
The customs broker number shall bear the
unexpired personal identification number or ID/citizen card until the date of
submission of application for reissuance of customs broker number.
Article 10. Revocation of customs broker number
1. 27Director General of Customs shall revoke the customs
broker’s number in any of the following cases:
a) The customs broker commits violations against
the law regulations that lead to criminal prosecution;
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
c) The customs broker uses customs broker number
of another person or let another person use his/her number or use the number
that is not issued by the General Department of Customs to carry out the
customs procedures; or let another person use his/her documents to apply for
recognition of customs brokerage agent or issuance of customs broker number;
d) The customs broker changes his/her job or
works for another customs brokerage agent or terminate the employment contract;
when the customs broker works for another customs brokerage agent, a new
customs broker number shall be granted in accordance with this Circular;
dd) The customs brokerage agent shuts down;
e) The customs broker uses an expired number to
carry out the customs procedures. The customs broker who has his/her customs
broker number revoked in this case shall follow Clause 2 of this Article.
2. Any customs broker who has his/her customs
broker number revoked as prescribed in points a, b and c clause 1 of this
Article shall not be issued with another customs broker number for 03 years
from the date on which it is revoked Within the period of time that the customs
broker number is revoked, any enterprise established in the name of the customs
broker shall not be recognized as a customs brokerage agent.
After such period of time, any entity having
his/her customs broker number revoked that wishes to obtain the customs broker
number shall take the examination and be reissued with the certificate of
training in customs and follow the procedures for issuance of customs broker
number as prescribed in Article 9 of this Circular.
3. 28Procedures for revocation of customs broker numbers:
a) The customs brokerage agent shall request the
General Department of Customs in writing to revoke the customs broker number
and the account connected to the e-customs system using form 07C issued
herewith with regard to the cases prescribed in Clause 1 of this Article within
5 days from the date on which the violation is detected.
b) If any violation committed by a customs
broker was detected and handled, the Department of Customs of province shall
report the General Department of Customs to revoke the customs broker number as
prescribed in this Article.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Article 11. Rights and responsibilities of
customs broker
1. Directly carry out the activities related to
customs procedures according to regulations in clause 1 Article 5 of this
Circular under the contract between the customs brokerage agent and the goods
owner.
2. Be responsible to the law for the use and
management of customs broker number according to the regulations.
3. Secure the information of
organizations/individuals using services of the customs brokerage agent.
4. Request the General Department of Customs to
issue decision on revocation of customs broker number in case the customs
brokerage agent is dissolved, goes bankrupt or shuts down without notification
to the General Department of Customs.
5. Participate in training courses on customs
procedures, policies on management of imported and exported goods; tax policies
and other regulations directly organized by customs authorities or introduced
by officials appointed by customs authorities.
Article 12. Management and use of customs broker
number
1. 29The customs broker number granted by the General
Department of Customs shall be updated to the database system of the customs
authority. Regarding online customs declaration, the customs authority
shall grant the username and password to the person granted the customs broker
number to access to the system. Any person who is granted customs broker
number shall secure the information provided by the customs authority. When
carrying out the administrative procedures with the customs authority, customs
brokers shall present their customs broker numbers.
2. The customs broker number shall be valid during
customs procedures for exported/imported goods under the brokerage contract.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
4. Customs brokerage agents and customs broker
numbers are eligible for carrying out customs procedures nationwide.
Chapter V
RIGHTS AND RESPONSIBILITIES OF PARTIES
Article 13. Rights and responsibilities of
customs brokerage agents
1. 30Manage and use the customs broker number to carry out
the customs declaration and customs procedures at the customs authority within
the authority given by the goods owner; be responsible for introducing and
recommending the General Department of Customs to grant the customs broker
numbers to applicants satisfying the requirements according to the regulations;
register information about customs broker numbers into the e-customs system in
order for the customs authority to issue accounts connected to the e-customs
system as prescribed in Clause 1 Article 12 of this Circular.
2. Request the goods owner to sufficiently and
exactly provide invoices and information necessary for customs procedures for
the exported/imported goods and fulfill the financial obligations according to
the agent contract.
3. 31Request the customs authority to give guidelines for
customs and tax procedures applicable to exported/imported goods and the
network connection between the customs brokerage agents and the customs
authority and provide new regulations of law on customs; participate in
training courses on regulations on customs;
Be provided with electronic data related to
customs declarations of exported goods and imported goods to carry out customs
procedures.
4. Be responsible for the information written on
the customs declaration on the basis of the invoices and documents related to
the exported/imported goods provided by the goods owner and take acts within
the authority specified in the agent contract.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
6. Sufficiently and promptly provide the
information and documents related to the goods owner or the goods that are declared
under the name of the customs brokerage agent as the request of the customs
authority.
7. Be responsible for compliance with decisions on
tax inspection of the customs authority.
8. If the customs brokerage agent exercises the
rights to trade in export and import on behalf of a goods owner who is foreign
trader and not present in Vietnam, the customs brokerage agent shall be
responsible for exercising the rights and taking responsibilities of the goods
owner according to regulations of the law on customs, the law on tax and other
relevant laws.
9. 33Responsibilities of customs brokerage agents:
a) Make periodical reports (on the 5th
date of the first month of a quarter) on the operation of customs brokerage
agents using the form No. 1034
enclosed herewith and send them to the Customs Departments of provinces.
If the customs brokerage agent fails to send a report on schedule as
prescribed, it shall face a penalty in accordance with regulations on penalties
for administrative violations and enforcement of administrative decisions in
the customs sector.
b) Notify and recommend the General Department
of Customs to revoke the customs broker number and the account connected to the
e-customs system for the cases specified in clause 1 Article 10 of this
Circular within 05 days from the date on which the violation is detected.
Article 14. Rights and responsibilities of goods
owners
1. Sufficiently and exactly provide invoices and
information necessary for customs procedures applicable to exported/imported
goods for customs brokerage agents.
2. Be responsible to the law for the invoices
included in customs documents that are provided for customs brokerage agents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
4. Request the customs authority to terminate the
customs procedures for exported/imported goods if the customs brokerage agents
do not comply with the obligations provided in the contracts.
5. 35Assign persons to carry out customs and
administrative procedures in person with the customs authority in accordance
with the law on customs. If the customs brokerage agent is employed, it
shall perform tasks mentioned in the customs brokerage contract signed between
the agent and the goods owner on behalf of the goods owner.
6. 36Upon conclusion of a customs brokerage contract, the
goods owners shall notify the list of customs brokerage agents eligible for
declaring and carrying out customs procedures associated with exported/imported
goods on behalf of the goods owner through the e-customs system before the
customs brokerage agents do so; except for the following cases:
a) Declaring and carrying out customs procedures
associated with exported/imported goods via postal services, courier services
in accordance with laws and regulations on postal activities and customs;
b) Exported/imported goods of entities having no
taxpayer identification numbers;
c) Goods which are gifts of organizations and
individuals in Vietnam sent to overseas organizations and individuals; goods of
diplomatic missions, international organizations in Vietnam and their staff;
humanitarian aid, non-refundable aid; free-of-charge goods; personal luggage of
persons making entry sent with bills of lading and carry-on luggage of persons
making entry exceeding tax exemption quota.
7. 37Be provided with the electronic data related to
customs declarations of exported goods and imported goods to carry out customs
procedures in case where the goods owner has an IT system meeting requirements
of the customs authority.
Article 15. Rights and responsibilities of the
customs authority
1. Conduct inspection and supervision of the
activities and the implementation of regulations of the Law on Customs and this
Circular by customs brokerage agents and customs brokers
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
3. Update the list of customs brokerage agents,
eligible customs broker numbers according to regulations, information about the
termination of operation of customs brokerage agents and revocation of customs
broker numbers to the management system and publicly post them on the website of
the General Department of Customs
4. 38 Assist the
customs brokers during the customs procedures; provide the preferential
mechanism in terms of customs procedures for customs brokerage agents as per
the law.
5. Build up programs, documents and reviews for the
examination subjects specified in clause 6 Article 3 of this Circular and post
them on Website of the General Department of Customs; organize examinations and
grant certificates of training in customs declaration to the examinees.
6. Build up programs for development of
professional skills; disseminate and introduce law policies related to customs
procedures to customs brokers.
7. Post the following information on the website of
the General Department of Customs:
a) Results of the examination for Certificate
of training in customs declaration
b) The List of enterprises recognized as customs
brokerage agents, the List of customs brokers granted customs broker numbers;
the List of customs brokerage agents which face suspension, dissolution,
bankruptcy or termination; the List of customs brokers which incur suspension
of operation or revocation of customs broker numbers.
Contents to be posted include name of each customs
brokerage agent, its head office’s address, Tax Identification Number, year of
foundation, telephone number, legal representative, list of customs brokers,
customs broker numbers and other relevant information.
8. Conduct inspection and supervision and handle
violations pertaining to the compliance with the law and regulations in this
Circular that are applicable to customs brokerage agents and customs brokers
Give awards to customs brokerage agents and customs brokers that fully comply
with regulations of the law and make lots of contribution to the development of
law policies and the activities of customs brokerage agents; handle violations
against regulations of the law pertaining to customs.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
10. 41As soon as practicable after the customs declaration
is registered in the e-customs system, the customs authority shall provide
electronic data related to the customs declaration of exported/imported goods
to carry out customs procedures in for the customs brokerage agent and the good
owner in case where the goods owner has an IT system meeting requirements of
the customs authority.
The Director of the General Department of
Customs shall promulgate electronic data interchange standards between the IT
system of the customs authority and exporting and importing enterprises
Chapter VI
IMPLEMENTATION PROVISIONS
Article 16. Entry into force 42
This Circular comes into force from March 15, 2015
and replaces the Circular No. 80/2011/TT-BTC dated June 09, 2011 of the
Ministry of Finance.
Article 17. Transitional regulations 43
1. Before September 30, 2015, Departments of
Customs of provinces and cities shall make a list of customs brokerage agents
recognized before the effective date of Circular No. 12/2015/TT-BTC dated
January 30, 2015 of the Minister of Finance to request the General Department
of Customs to issue a decision on re-recognition.
2. Before September 30, 2015, customs brokerage
agents shall make a list of customs brokers issued with customs broker cards
before the effective date of Circular No. 12/2015/TT-BTC dated January 30, 2015
of the Minister of Finance to request the General Department of Customs to
grant customs broker numbers.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
1. Customs authorities at all levels shall be
responsible for disseminating information and providing guidelines for contents
of this Circular for goods owners and customs brokerage agents within their
areas.
2. Organizations, individuals and customs brokerage
agents which are subject to the governing scope of this Circular shall be
responsible for organizing the implementation of this Circular.
Any difficulties that arise during the
implementation should be reported to the Ministry of Finance (the General
Department of Customs) for guidelines./.
CERTIFIED BY
PP. MINISTER
DEPUTY MINISTER
Nguyen Duc Chi
1
This Circular is consolidated from the following 03 Circulars:
- Circular No. 12/2015/TT-BTC dated January 30,
2015 of the Minister of Finance on elaboration of procedures for issuance of
certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from March 15, 2015.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
- Circular No. 79/2022/TT-BTC dated December 30,
2022 of the Minister of Finance on amendments to some legislative documents
promulgated by Ministry of Finance, which comes into force from January 01,
2023;
This integrated document supersedes none of 03
Circulars mentioned above.
2
Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on
amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019 is promulgated
pursuant to:
“The Law on Customs dated June 23, 2014;
The Government's Decree No. 87/2017/ND-CP dated
July 26, 2017 on functions, tasks, powers and organizational structure of the
Ministry of Finance;
The Resolution No. 104/NQ-CP dated October 9,
2017 of the Government on simplifying administrative procedures and citizen
documents in respect of inhabitant administration under management of the
Ministry of Finance;
At the request of the Director of the General
Department of Customs,
The Minister of Finance promulgates the Circular
on amendments to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on guidelines for procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents.”
Circular No. 79/2022/TT-BTC dated December 30, 2022
of the Minister of Finance on amendments to some legislative documents
promulgated by Ministry of Finance is promulgated pursuant to:
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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;
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
3
This Clause is amended by Clause 1 Article 1 of the Circular No. 22/2019/TT-BTC
dated April 16, 2019 of the Minister of Finance on amendments to some Articles
of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of
Finance on elaboration of procedures for issuance of certificate of training in
customs declaration; issuance and revocation of customs broker number;
procedures for recognition and operation of customs brokerage agents, which
comes into force from July 01, 2019.
4
This form is amended by point a Clause 12 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
5
This form is amended by point a Clause 12 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
6
This Clause is amended by Clause 1 Article 1 of the Circular No. 22/2019/TT-BTC
dated April 16, 2019 of the Minister of Finance on amendments to some Articles
of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of
Finance on elaboration of procedures for issuance of certificate of training in
customs declaration; issuance and revocation of customs broker number;
procedures for recognition and operation of customs brokerage agents, which
comes into force from July 01, 2019.
7
This Clause is amended by Clause 1 Article 1 of the Circular No. 22/2019/TT-BTC
dated April 16, 2019 of the Minister of Finance on amendments to some Articles
of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of
Finance on elaboration of procedures for issuance of certificate of training in
customs declaration; issuance and revocation of customs broker number;
procedures for recognition and operation of customs brokerage agents, which
comes into force from July 01, 2019.
8
This point is amended by point a Clause 2 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
9
This Clause is amended by point b Clause 2 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
10This
form is amended by Article 3 of the Circular No. 79/2022/TT-BTC dated December
30, 2022 of the Minister of Finance on amendments to some legislative documents
promulgated by Ministry of Finance, which comes into force from January 01,
2023.
11
This form is amended by Article 3 of the Circular No. 79/2022/TT-BTC dated
December 30, 2022 of the Minister of Finance on amendments to some legislative
documents promulgated by Ministry of Finance, which comes into force from
January 01, 2023.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
13
This Article is amended by Clause 3 Article 1 of the Circular
No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on
amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
14
This Clause is amended by Clause 4 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
15
This Article is amended by Clause 5 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
16
This form is amended by point b Clause 12 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
17
This form is amended by point b Clause 12 Article 1 of
the Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance
on amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
18
This form is amended by point b Clause 12 Article 1 of the
Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on
amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
19
This form is amended by point a Clause 12 Article 1 of the
Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on
amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
20
This point is amended by Clause 6 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
21
This point is amended by Clause 6 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
23
This Clause is amended by Clause 6 Article 1 of the Circular
No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on
amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
24
This Clause is amended by Clause 6 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
25
This form is amended by Article 3 of the Circular No.
79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance on amendments
to some legislative documents promulgated by Ministry of Finance, which comes
into force from January 01, 2023.
26
This Clause is amended by Clause 6 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
27
This Clause is amended by Clause 7 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
28
This Clause is added by Clause 7 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
29
This Clause is amended by Clause 8 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
30
This Clause is amended by Clause 9 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
31
This Clause is amended by Clause 9 Article 1 of the Circular
No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on
amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
33
This Clause is amended by Clause 9 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
34
This form is amended by point a Clause 12 Article 1 of the
Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on
amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
35
This Clause is added by Clause 10 Article 1 of the Circular
No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on
amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
36
This Clause is added by Clause 10 Article 1 of the Circular
No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on
amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
37
This Clause is added by Clause 10 Article 1 of the Circular No.
22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments to
some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the
Minister of Finance on elaboration of procedures for issuance of certificate of
training in customs declaration; issuance and revocation of customs broker
number; procedures for recognition and operation of customs brokerage agents,
which comes into force from July 01, 2019.
38
This Clause is amended by Clause 11 Article 1 of the Circular
No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on
amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
39
This Clause is amended by Clause 11 Article 1 of the Circular
No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on
amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
40
This form is amended by Clause 12 Article 1 of the Circular
No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on amendments
to some Articles of the Circular No. 12/2015/TT-BTC dated January 30, 2015 of
the Minister of Finance on elaboration of procedures for issuance of
certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
41
This Clause is amended by Clause 11 Article 1 of the Circular
No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance on
amendments to some Articles of the Circular No. 12/2015/TT-BTC dated January
30, 2015 of the Minister of Finance on elaboration of procedures for issuance
of certificate of training in customs declaration; issuance and revocation of
customs broker number; procedures for recognition and operation of customs
brokerage agents, which comes into force from July 01, 2019.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
“Article 3. Entry into force
1. This Circular comes into force as of July 1,
2019.
2. Forms No. 02, 03A and 03B issued together
with Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of
Finance on guidelines for procedures for issuance of Certificate of training in
Customs declaration; issuance and revocation of customs broker number;
procedures for recognition and operation of customs brokerage agents shall be
annulled.
3. Any difficulties that arise during the
implementation must be reported to the General Department of Customs affiliated
to the Ministry of Finance for consideration./.
Article 4 of the Circular No. 79/2022/TT-BTC dated
December 30, 2022 of the Minister of Finance on amendments to some legislative
documents promulgated by Ministry of Finance, which comes into force from
January 01, 2023 stipulates as follows:
“Article 4. Entry into force
1. This Circular comes into force from January
01, 2023.
2. Chief of Office of Ministry of Finance,
Director General of General Department of Vietnam Customs, Director General of
General Department of Taxation, heads of relevant units affiliated to the
Ministry of Finance and organizations and individuals concerned are responsible
for the implementation of this Circular./.
43
Article 2 of the Circular No. 22/2019/TT-BTC dated April 16,
2019 of the Minister of Finance on amendments to some Articles of the Circular
No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on
elaboration of procedures for issuance of certificate of training in customs
declaration; issuance and revocation of customs broker number; procedures for
recognition and operation of customs brokerage agents, which comes into force
from July 01, 2019 stipulates as follows:
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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.”