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THE
PRIME MINISTER OF GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
79/2005/ND-CP
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Hanoi, June 16, 2005
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DECREE
PRESCRIBING
CONDITIONS FOR REGISTRATION AND OPERATION OF AGENTS CARRYING OUT CUSTOMS
PROCEDURES
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the June 29, 2001 Customs Law;
At the proposal of the Finance Minister,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Agents
carrying out customs procedures
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Article 2.- Conditions
for acting as customs agents
A customs agent must fully meet
the following conditions:
1. Having made business
registration according to the provisions of law;
2. Being engaged in the business
line of providing the service of forwarding export or import goods, or the
service of making customs declarations on others’ behalf, which is stated in
its business registration certificate;
3. Having at least one (01)
customs agent staff member.
4. Satisfying conditions for
connecting with computer networks of customs offices for carrying out
electronic customs procedures at provincial/municipal Customs Departments
(hereinafter called provincial Customs Departments for short), where electronic
customs procedures have been carried out.
Article 3.- Conditions
for acting as customs agent staff
A customs agent staff member
must satisfy the following conditions:
1. Being a Vietnamese citizen;
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3. Having a certificate of
custom declaration profession.
Article 4.- Subjects who
are not allowed to act as customs agent staff
The following subjects shall not
be allowed to act as customs agent staff:
1. Adults who have limited or
lost civil act capacity.
2. Persons who are being
examined for penal liability or serving imprisonment sentences.
3. Persons who have been
administratively handled for acts of violating customs and tax laws within one
(01) year up to the date of filing the dossiers of application for customs
agent staff cards.
4. State officials and employees
who are on service.
Customs agents which applying
for customs agent staff cards for their staff must bear responsibility before
law for the inspection and certification of the conditions stated in this
Article.
Article 5.- Customs agent
staff cards
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2. A customs agent staff card
must clearly show the full name, serial number of the identity card of the
customs agent staff member, the name of the customs agent where such customs
agent staff member is working.
Article 6.- Dossiers of
application for customs agent staff cards shall each comprise:
1. Written request of the
managing customs agent, clearly stating the full name, the serial number and
date of issuance of the identity card of the card applicant.
2. Notarized copies of diplomas
and certificates specified in Clauses 2 and 3, Article 3 of this Decree.
Chapter II
REGISTRATION AND OPERATION OF CUSTOMS AGENTS;
RESPONSIBILITIES OF GOODS OWNERS
Article 7.- Order of
registering the operation of customs agents
1. Traders register for doing
business in providing services of forwarding export or import goods or making
customs declarations on others’ behalf according to the provisions of the
Enterprise Law.
2. The provincial/municipal
Planning and Investment Services shall base themselves on legal provisions to
grant business registration certificates or additionally inscribe the said
business lines in business registration certificates.
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a/ The customs agent’s written
notice on satisfaction of legally-established conditions and commitment to
fully satisfy such conditions throughout the course of business operation;
b/ Notarized copy of the
business registration certificate;
c/ Notarized copies of customs
declaration profession certificates of customs agent staff;
d/ Specimens of signatures of
customs agent staff competent to make declarations in customs declaration
forms.
Article 8.- Operations of
customs agents
1. Signing written contracts
with goods owners.
2. Requesting goods owners to
fully and accurately supply documents and information necessary for carrying
out customs procedures for each export or import goods lot.
3. Performing jobs related to
customs procedures as agreed upon in contracts, including:
a/ Making declarations, giving
signatures and affixing seals on customs declaration forms;
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c/ Producing goods for customs
inspection.
4. Performing the following jobs
after being authorized as agreed upon in contracts:
a/ Paying export tax, import
tax, other taxes, fees and other levies related to export goods or import
goods;
b/ Lodging petitions or requests
for reconsideration or adjustment of customs offices’ decisions related to
export or import goods.
5. Taking responsibility before
law in cases where they fail to properly perform authorized jobs, or have
untruthfully declared relevant information and documents supplied by goods
owners.
Article 9.-
Responsibilities of goods owners
1. To sign contracts with
customs agents, stating the scope of authorization and responsibilities of each
contracting party.
2. To fully and accurately
supply to customs agents documents and information necessary for carrying out
customs procedures for export or import goods lots.
3. To take responsibility before
law for acts of failing to supply full and accurate information and documents
related to goods lots, supplying unlawful or invalid documents to customs
agents, thus entailing acts of law violation.
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Customs offices shall inspect
and supervise customs agents’ operation and observance of the provisions of
this Decree.
Article 11.- Papers to be
produced when carrying out customs procedures
When carrying out customs
procedures at customs offices, customs agent staff must produce the following
papers:
1. People’s identity card (when
requested).
2. Customs agent staff card.
Article 12.- Assistances
by customs offices for customs agents
Customs offices shall provide
free-of-charge assistance to customs agents in the following domains;
1. Technical assistance in
connecting the networks between customs agents and customs offices.
2. Consultancy on customs
procedures and taxes on export and import goods.
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4. Professional training and
fostering in customs law.
Chapter III
COMMENDATION AND HANDLING OF VIOLATIONS
Article 13.- Commendation
Customs agents that have well
observed customs law shall be commended and/or rewarded according the
provisions of law.
Article 14.- Handling of
violations
1. Regarding customs agents
a/ The General Department of
Customs shall request provincial/municipal Planning and Investment Services to
decide on cessation of operation of customs agents in the following cases
where:
- Customs agents fail to satisfy
the conditions stated in Article 2 of this Decree;
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- Customs agents arbitrarily
change their names and addresses in contravention of law for the purpose of
smuggling, trade fraudulence or tax evasion;
- Customs agents have terminated
their operation at their own will.
b/ The General Department of
Customs shall decide on temporary suspension of customs agents in the following
cases where:
- They fail to fulfill the
responsibilities of customs agents provided for in this Decree and according to
other provisions of law;
- They fail to abide by or
improperly abide by sanctioning decisions of customs offices for their acts of
violating the customs law;
- They lend their names to
others in customs agent activities.
The suspension duration shall
count from the time when the above-said acts are detected to the time when
customs agents complete remedying consequences.
2. Regarding customs agent
staff:
Customs offices shall decide on
withdrawal of cards of customs agent staff in the following cases where:
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- Smuggling, committing trade
frauds or evading taxes;
- Letting others to use their
cards or using others’ cards;
- Using cards in carrying out
customs procedures for goods of enterprises which have not yet signed contracts
with customs agents where they are working;
- Bribing customs officers or
committing other negative acts related to carrying out customs procedures for
export or import goods.
b/ Customs agents where customs
agent staff work request in writing customs offices to withdraw cards.
3. Other acts of law violation
committed by customs agents and customs agent staff in the field of customs
shall, depending on their seriousness, be administratively handled according to
the provisions of the Decree on sanctioning of administrative violations in the
field of customs or examined for penal liability according to the provisions of
law.
Chapter IV
IMPLEMENTATION PROVISIONS
Article 15.-
Implementation effect
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Article 16.-
Implementation responsibilities
1. The Finance Minister shall
have to guide and organize the implementation of this Decree.
2. The ministers, the heads of
the ministerial-level agencies, the heads of the Government-attached agencies,
and the presidents of the People’s Committees of the provinces or centrally-run
cities shall have to implement this Decree.
ON
BEHALF OF THE GOVERNMENT
PRIME MINISTER
Phan Van Khai