Circular No. 12/2015/TT-BTC detailing procedures for issuing Customs Declaration Practice Certificates; granting and revoking agent employee codes for customs clearance procedures; and the procedures for recognizing and operating customs clearance agents.

CIRCULAR

Detailed regulations on procedures for issuing Customs Declaration Officer Certificates; granting and revoking employee codes of customs clearance agents; conducting customs clearance procedures; procedures andprocedures for recognizing and operating customs clearance agents

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Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the General Director of the General Department of Customs,

The Minister of Finance promulgates this Circular detailing procedures for issuing Customs Declaration Officer Certificates; granting and revoking employee codes of customs clearance agents; procedures for recognizing and operating customs clearance agents as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular details procedures for issuing Customs Declaration Officer Certificates; granting and revoking employee codes of customs clearance agents; procedures for recognizing and operating customs clearance agents.

Article 2. Applicability

1. Customs clearance agent.

2. Employee of a customs clearance agent.

3. Organizations and individuals using customs clearance agency services.

4. Candidate for a Customs Declaration Officer Certificate.

5. Customs officers and customs agencies at all levels.

Chapter II

ISSUING CUSTOMS DECLARATION OFFICER CERTIFICATES

Article 3. Examination for Issuing Customs Declaration Officer Certificates

a) For initial application to obtain a Customs Declaration Officer Certificate, the candidate shall submit one (01) set of application documents, including:

a.1) Application form No. 01 issued together with this Circular;

a.2) A certified copy of the graduation certificate as stipulated in point a, Clause 2, Article 20 of the Law on Customs: one (01) certified copy;

a.3) Identity card or passport: one (01) certified copy;

a.4) Two (02) 3x4 photos with full name and date of birth clearly marked on the back (one photo to be affixed to the application form, one photo to be affixed to the certificate upon issuance).

b) For re-application for subjects not passed or for additional subjects, the candidate shall submit one (01) set of application documents, including:

b.1) Application form No. 01 issued together with this Circular;

b.3) One (01) 3x4 photo with full name and date of birth clearly marked on the back to be affixed to the Application Form.

2. Registration for Examination

Candidates must register for the examination through the General Department of Customs' online portal so that the General Department of Customs can organize the examination based on the registration information.

3. Time and Location of Examination

a) The examination for issuing Customs Declaration Officer Certificates will be held at least once a year; it may also be organized by region or locality to ensure sufficient number of applicants.

b) Information regarding the time and location for submitting application documents; time and location of the examination, and other relevant information about the examination period will be officially announced by the General Department of Customs on its online portal, provincial and municipal Customs Departments' portals, the Customs Electronic Newspaper; posted at the headquarters of provincial and municipal Customs Departments, and sent via email to applicants registered on the General Department of Customs' online portal at least 60 days before the examination date.

4. Submission of Application Documents

a) During the period specified in Clause 3 of this Article, candidates must submit their application documents to the provincial or municipal Customs Department of their choice and pay the prescribed fee at the place where they submit their application documents.

b) Within ten (10) days from the end of the application submission period, the provincial or municipal Customs Department shall compile a list of qualified candidates along with their application documents and examination fees and send them to the General Department of Customs for consolidation and publication of the list of qualified candidates on the General Department of Customs' online portal for the candidates to know.

5. The General Department of Customs shall establish examination rules, form an Examination Board, and organize examinations at provincial or municipal Customs Departments or in clusters comprising several such departments to facilitate candidates.

6. Subjects of Examination

a) Subject One: Customs Law.

Including contents on the Law on Customs, the Law on Tax Administration, laws on taxes applicable to exported and imported goods, and decrees detailing their implementation; the Law on Administrative Sanctions and decrees on administrative sanctions and enforcement of administrative decisions in the field of Customs.

b) Subject Two: Foreign Trade Business Techniques.

Including contents on cargo handling and transportation, foreign trade business techniques, and international payments.

c) Subject Three: Customs Business Techniques.

Including contents on customs procedures, classification of goods, customs value, origin of goods, intellectual property rights, and policies on managing exported and imported goods.

Candidates must participate in all examination subjects as stipulated in Clause 6 of this Article, except in the following cases where exemption from one or more subjects is granted:

a) Candidates who have graduated from majors in Customs at universities or colleges, or who have worked as lecturers in Customs majors at universities or colleges for at least five consecutive years and have ceased working as lecturers (excluding cases of disciplinary dismissal) and apply for a Customs Declaration Officer Certificate within three years from the date of transfer, retirement, or resignation are exempted from the Customs Law and Customs Business Techniques subjects.

b) Candidates who have graduated from majors in International Economics or International Trade at universities or colleges, or who have worked as lecturers in these majors at universities or colleges for at least five consecutive years and have ceased working as lecturers (excluding cases of disciplinary dismissal) and apply for a Customs Declaration Officer Certificate within three years from the date of transfer, retirement, or resignation are exempted from the Foreign Trade Business Techniques subject.

8. Examination Format: Written test; multiple-choice questions; practical exercises on computers or a combination thereof. Based on the examination format, the General Department of Customs will specify the duration of each examination subject, but it shall not exceed 120 minutes per subject.

a) A subject is considered satisfactory if the candidate scores 50 points or higher out of 100 (except for subjects exempted).

b) Within thirty days from the end date of the examination, the Examination Board publicly announces the examination results on the General Department of Customs' electronic portal, the Customs Electronic Newspaper, and posts them at the headquarters of the Provincial or City Customs Office where the examination application was received.

In case the examinee disagrees with the examination results announced by the Examination Board, within fifteen days from the date of publication of the examination results, the examinee submits a request for re-examination of the subject. The date of receipt of the re-examination request is the date when the Examination Board directly receives the re-examination request or the postmark date. After the specified period, requests for re-examination will not be processed. The Examination Board organizes the re-examination according to the regulations of the Examination Board and publicly announces the re-examination results on the General Department of Customs' electronic portal, the Customs Electronic Newspaper, and posts them at the headquarters of the Provincial or City Customs Office where the examination application was received.

Within ten days (in cases where the examinee does not submit a re-examination request) or thirty days (in cases where the examinee submits a re-examination request) from the deadline for receiving re-examination requests, the Examination Board sends the Examination Score Certificate according to Form No. 02 issued together with this Circular to the examinee who has not met the requirements for any subject as stipulated in point a of this clause, at the address registered on the Application Form. In cases where three subjects have been passed, the Examination Board issues the Customs Declaration Practice Certificate according to Article 4 of this Circular and does not send the Examination Score Certificate.

c) Retention of examination results:

In cases where there is a subject that does not meet the requirements as stipulated in point a of this clause, the passed subjects will retain their results for subsequent examinations for the issuance of the Customs Declaration Practice Certificate but not exceeding one year from the date recorded on the Examination Score Certificate.

Article 4. Issuance of the Customs Declaration Practice Certificate

1. Cases eligible for issuance of the Customs Declaration Practice Certificate:

a) Individuals who pass all three subjects as stipulated in points a and c of Clause 9 of Article 3 of this Circular shall be issued the Customs Declaration Practice Certificate.

a) For cases stipulated in point a of Clause 1 of this Article: Within ten days (for cases where the examinee does not submit a re-examination request) or thirty days (for cases where the examinee submits a re-examination request) from the deadline for receiving re-examination requests, the Examination Board issues the Customs Declaration Practice Certificate according to Form No. 03A issued together with this Circular.

b) For cases stipulated in point b of Clause 1 of this Article:

b.1) Within three years from the date of retirement, resignation, or job transfer, individuals who need to obtain the Customs Declaration Practice Certificate must submit a written request to the General Department of Customs (specifying the time period, work experience; staff rank; retirement, resignation, or job transfer decision number, current place of residence), accompanied by: A copy of the identity card or passport (certified true copy) and one 3x4 photograph clearly stating full name and date of birth.

b.2) Within five working days from the date of receipt of the written request, the General Department of Customs checks the information in the officer's file retained by the General Department of Customs, compares it with the conditions stipulated in point b of Clause 1 of this Article and the cases stipulated in Clause 2 of Article 8 of this Circular to consider issuing the Customs Declaration Practice Certificate.

3. The Customs Declaration Practice Certificate will be sent to the recipient at the address registered on the Application Form (for cases stipulated in point a of Clause 1 of this Article) or on the written request (for cases stipulated in point b of Clause 1 of this Article). In cases where the certificate is collected directly from the issuing authority, the individual must present an identity card and sign for receipt.

Chapter III

CUSTOMS BROKER PROCEDURES

1. A customs declaration agent is a business entity that meets the conditions stipulated in Clause 1 of Article 20 of the Law on Customs, representing the person having goods for export or import (hereinafter referred to collectively as the consignor) to declare customs; submit and present the relevant customs declaration dossier in accordance with regulations concerning the exported or imported consignment, and perform all or part of the tasks related to customs procedures as agreed upon in the agency contract signed with the consignor, including:

a) Presenting goods for inspection by the customs authority in accordance with the law;

b) Transporting and handling customs procedures to bring goods into or out of the customs-controlled area for exported or imported goods;

c) Providing advisory services on customs procedures and tax management for the consignor;

d) Paying taxes, fees, charges, and other revenues as prescribed by law relating to exported or imported goods;

đ) Processing tax exemption procedures, considering tax exemption, refunding tax, considering tax refund, reducing tax, considering tax reduction, and not collecting tax for exported or imported goods;

e) Implementing administrative penalty decisions made by the customs authority;

g) Performing other administrative procedures with the customs authority.

2. The customs declaration agent (the director or the person authorized by the director in accordance with the law) must sign an agency contract with the consignor; the person assigned a customs declaration agent staff code shall carry out customs declarations and procedures based on the agency contract signed with the consignor; the customs declaration agent shall only present the agency contract to the customs authority when determining a violation of customs law. The director of the customs declaration agent or the person authorized by the director in accordance with the law shall sign and stamp the customs declaration form and other documents in the customs declaration dossier when performing the tasks specified in Clause 1 of this Article.

Article 6. Recognition of Customs Declaration Agents

a) Notification of meeting the conditions for operating as a customs declaration agent according to Form No. 04 issued together with this Circular: 01 original copy;

b) Business Registration Certificate or Enterprise Registration Certificate or Investment Certificate: 01 copy;

c) Dossier for applying for a customs declaration agent staff code in accordance with Clause 1 of Article 9 of this Circular.

Copies of documents are signed and stamped by the Director of the customs declaration agent to confirm authenticity.

2. Within 05 working days from the date of receipt of the business's application dossier, the General Department of Customs Director shall issue a decision recognizing the customs declaration agent according to Form No. 05 issued together with this Circular, assign a customs declaration agent staff code in accordance with Clause 2 of Article 9 of this Circular, and update it on the General Department of Customs' electronic portal. In cases where the conditions are not met, a written response will be provided to the business.

3. If a customs declaration agent has branches in other provinces or cities and the branch meets the conditions stipulated in Clause 1 of Article 20 of the Law on Customs, it may be recognized as a customs declaration agent. The recognition procedure shall be carried out in accordance with the provisions of this Article.

4. When changing its name or address, the customs declaration agent shall submit a letter of request along with the Business Registration Certificate or Investment Certificate to the General Department of Customs to amend the Decision Recognizing the Customs Declaration Agent and update it on the General Department of Customs' electronic portal.

1. Suspension of Operations

a) When discovering that a customs broker does not meet the conditions stipulated in Clause 1 of Article 20 of the Customs Law or operates at an address not registered with the customs authority, the Provincial Customs Department shall report to the General Department of Customs for a decision to suspend operations according to Form No. 06 issued together with this Circular.

b) After being suspended from customs procedures, if the customs broker submits a written request, the Provincial Customs Department shall verify compliance with the required conditions and report to the General Department of Customs for confirmation to allow the customs broker to resume operations.

c) Within six months, if the customs broker fails to rectify the situation and does not submit a written request, the Provincial Customs Department shall report to the General Department of Customs for a decision to terminate operations according to the provisions of Clause 2 of this Article.

2. Termination of Operations

a) A customs broker's operations will be terminated in the following cases:

a.1) Engaging in smuggling, commercial fraud, tax evasion, or colluding with the consignor to smuggle, commit commercial fraud, or evade taxes;

a.2) The customs broker fails to strictly and fully comply with reporting requirements to the customs authority three consecutive times as stipulated in Article 13 of this Circular;

a.3) Using documents not provided by the consignor to process customs procedures for export and import goods;

a.4) Falling under the circumstances specified in Point c of Clause 1 of this Article;

a.5) The customs broker requests termination of operations through a written submission.

b) For the cases specified in Points a.1, a.2, a.3, and a.4 of this Clause:

b.1) Upon inspection and discovery of violations, the Provincial Customs Department shall report to the General Department of Customs for a decision to terminate the customs broker's operations according to Form No. 06 issued together with this Circular.

b.2) A customs broker whose operations have been terminated will not be recognized as a customs broker for a period of two years from the date of the termination decision.

c) If a customs broker requests termination of operations, they shall submit a written request to the General Department of Customs for a decision to terminate their operations.

d) When a customs broker's operations are terminated, the identification number of the customs broker's staff will be revoked and become invalid.

Chapter IV

CUSTOMS BROKER STAFF

Article 8. Identification Number of Customs Broker Staff1. Individuals working at a customs broker who meet the conditions stipulated in Points a and b of Clause 2 of Article 20 of the Customs Law and are proposed by the customs broker will be granted an identification number for customs broker staff.

The identification number of the staff will be recorded on the Customs Broker Staff Card and used during the period of their customs declaration practice.

2. Individuals not eligible to be granted an identification number for customs broker staff:

a) Persons with limited or lost civil capacity;

b) Persons currently under criminal investigation or serving a prison sentence;

c) Persons who have committed tax, customs, or auditing law violations and have been administratively punished within the jurisdiction of the Director of the Tax Revenue Department or the Director of the Provincial Customs Department within one year from the date of the penalty decision;

d) Civil servants as defined by the Civil Servant Law;

đ) Former civil servants who are still within the prohibited period of engaging in business activities as stipulated in Decree No. 102/2007/NĐ-CP dated June 14, 2007 of the Government regarding the prohibition period for engaging in business activities in the field of responsibility management after ceasing to hold office;

e) Cases where the identification number of customs broker staff has been revoked according to the provisions of Clause 1 of Article 10 of this Circular.

e) The cases where the customs agent employee code is revoked in accordance with Clause 1, Article 10 of this Circular.

Article 9. Procedures for Issuing and Extending Agent Customs Clearance Employee Codes

1. The agent for customs clearance shall prepare a dossier to request issuance of an agent customs clearance employee code, including:

a) A request form for issuing an agent customs clearance employee code according to Form No. 07 issued together with this Circular: 01 original copy;

b) University or college graduation certificate in law, economics, or engineering majors: 01 copy;

Copies of documents shall be signed and stamped with confirmation by the director of the agent for customs clearance.

The agent customs clearance employee code shall match the national identity card number of the person receiving it and shall be valid for three years from the date of issuance.

a) An agent customs clearance employee may have their code usage period extended if they meet the following conditions:

a.1) Not falling under the cases of revocation of codes as stipulated in Article 10 of this Circular;

a.2) Participating in at least two-thirds or equivalent to three days of training courses on updating and supplementing knowledge of customs laws organized by customs authorities (the General Department of Customs and customs offices at all levels) and units designated by customs authorities during the validity period of the employee's code.

b) The agent for customs clearance has a written request.

c) Within three days from the date of receipt of the written request, the General Department of Customs shall extend the agent customs clearance employee code. The extension period is three years from the date of extension.

a) Committing acts violating legal provisions to the extent of criminal liability;

b) Directly or indirectly participating in smuggling, commercial fraud, tax evasion, or bribery of customs officers during the process of customs clearance;

c) Allowing others to use their code or using another person's code or using a code not issued by the General Department of Customs for customs clearance;

d) An agent customs clearance employee transferring to other work or moving to work for another agent for customs clearance;

đ) The agent for customs clearance being dissolved, bankrupt, or ceasing operations;

e) An agent customs clearance employee using an expired code for customs clearance.

2. An agent customs clearance employee whose code is revoked due to cases a, b, or c of Clause 1 of this Article shall not be issued an agent customs clearance employee code for three years from the date of revocation. During the period of disqualification, if the person whose code was revoked establishes a business, such business will not be recognized as an agent for customs clearance.

After the expiration of the aforementioned period, if the person whose code was revoked wishes to obtain an agent customs clearance employee code again, they must pass an examination and be reissued a Customs Declaration Practice Certificate and follow the procedures for issuing an agent customs clearance employee code as stipulated in Article 9 of this Circular.

Article 11. Rights and responsibilities of customs clearance agent staff

1. Directly perform customs procedures as stipulated in Clause 1, Article 5 of this Circular within the scope of the service agency agreement for customs clearance signed between the customs clearance agency and the consignor.

2. Bear legal responsibility for the use and management of the customs clearance agent staff code number in accordance with regulations.

3. Maintain confidentiality of information for organizations and individuals using the services of the customs clearance agency.

4. Propose the General Department of Customs to issue a decision to revoke the customs clearance agent staff code number when the customs clearance agency is dissolved, bankrupted, or ceases operations without notification.

5. Attend training courses on customs procedures, export and import goods management policies, tax policies, and other regulations organized directly by the customs authority or introduced by its officers.

Article 12. Management and use of customs clearance agent staff code number

2. The customs clearance agent staff code number is valid for customs procedures for export and import consignments under the agency agreement.

3. When the customs clearance agency ceases operations; the customs clearance agent staff code number is revoked, the customs authority will stop allowing customs clearance agent staff to access the system or not accept related customs procedures work.

4. The customs clearance agency and the customs clearance agent staff code number can be used for customs procedures nationwide.

RIGHTS AND RESPONSIBILITIES OF THE PARTIES

Article 13. Rights and responsibilities of the Customs Clearance Agency

1. Manage and use the customs clearance agent staff code number to conduct declaration and customs procedures at the customs authority within the scope authorized by the consignor; bear responsibility for introducing and requesting the General Department of Customs to issue the customs clearance agent staff code number for persons meeting the required conditions.

2. Require the consignor to provide complete and accurate documents and necessary information for the customs procedures of export and import consignments and fulfill financial obligations according to the agency agreement.

3. Request the customs authority to guide on customs procedures, tax procedures for export and import goods, technical aspects of network connection with the customs authority, and provide new laws and regulations on customs and attend training sessions on customs laws.

4. Be responsible for the contents declared on the customs declaration form based on relevant documents and materials concerning export and import goods provided by the consignor and act within the authorized scope according to the agency agreement.

5. Report to the General Department of Customs to implement the revocation of the customs clearance agent staff code number for cases stipulated in Clause 1, Article 10 of this Circular discovered by the customs clearance agency or when the customs clearance agency is dissolved, bankrupted, or ceases operations.

6. Provide complete and timely information and documents related to the consignor or consignments declared by the customs clearance agency upon request by the customs authority.

7. Be responsible for implementing decisions on inspection and audit by the customs authority.

8. In cases where the customs clearance agency represents foreign traders not present in Vietnam to carry out export and import business, the customs clearance agency must bear responsibility for fulfilling the rights and obligations of the consignor as prescribed by customs laws, tax laws, and other relevant laws.

9. The customs clearance agency has the responsibility to:

a) Regularly report on the operation of the customs clearance agency on Form No. 10 issued together with this Circular to the Provincial or City Customs Department or other necessary information for customs management activities upon written request by the customs authority on the first day of the first month of each quarter.

b) Report and propose the General Department of Customs to implement the revocation of the customs clearance agent staff code number for cases stipulated in Clause 1, Article 10 of this Circular within five days from the date of occurrence.

Article 14. Rights and responsibilities of the consignor

1. Provide complete and accurate documents and information necessary for the customs procedures of exported and imported consignments to the customs agent.

2. Bear legal responsibility for the documents included in the customs declaration provided to the customs agent.

3. Supervise and lodge complaints regarding the performance of the customs agent's obligations within the scope of authorization and bear responsibility for implementing decisions made by the customs authority in cases where the customs agent violates customs laws and tax laws.

Article 15. Rights and responsibilities of the customs authority

1. Inspect and supervise the activities and compliance with the provisions of the Customs Law and this Circular by customs agents and customs agent employees.

2. Temporarily suspend customs procedures and notify the consignor in cases where the customs agent fails to comply with relevant laws and regulations concerning export and import activities or disputes arise in the agency agreement.

3. Update and publicly announce on the General Department of Customs' electronic information portal the list of customs agents, employee codes of customs agents who meet the conditions for operation, termination of operations of customs agents, and revocation of employee codes of customs agents.

5. Develop programs, study materials, and review outlines for the examinations prescribed in Clause 6, Article 3 of this Circular and publish them openly on the General Department of Customs' electronic information portal; organize examinations and issue Customs Declaration Professional Certificates to candidates.

6. Develop training programs for specialized knowledge and skills; organize the dissemination and introduction of new policies and laws related to customs procedures for customs agent employees.

7. Publicly announce on the General Department of Customs' electronic information portal the following information:

a) Examination results for the issuance of Customs Declaration Professional Certificates

b) Lists of enterprises recognized as customs agents, customs agent employees granted employee codes; lists of customs agents suspended from operations, dissolved, bankrupted, or terminated; customs agent employees suspended or having their employee codes revoked.

Contents to be published include: name of the customs agent, main office address, tax code, year of establishment, telephone number, legal representative, list of customs agent employees, employee codes, and other relevant information.

8. Conduct inspections, audits, supervision, and handle violations in the implementation of laws and this Circular by customs agents and customs agent employees; reward and penalize customs agents and customs agent employees who comply well with the law and make significant contributions to policy development and the growth of customs agency activities.

Chapter VI

IMPLEMENTING PROVISIONS

Article 16. Effective Date

This Circular takes effect from March 15, 2015, and replaces Circular No. 80/2011/TT-BTC dated June 9, 2011, issued by the Ministry of Finance guiding the implementation of certain provisions of Decree No. 14/2011/NĐ-CP dated February 16, 2011, of the Government on conditions for registration and operation of customs agents.

Article 17. Transitional Provisions

1. Customs agents recognized before the effective date of this Circular, before September 30, 2015, the provincial or municipal Customs Office shall prepare a list to request the General Department of Customs to issue a decision to re-recognize them.

2. Customs agent employees who have been issued employee cards before the effective date of this Circular, before September 30, 2015, the customs agent shall prepare a list to request the General Department of Customs to issue employee codes for customs agent employees.

Article 18. Implementation Organization

1. Customs authorities at all levels are responsible for disseminating and guiding the contents of this Circular to consignors and customs agents within their jurisdiction.

2. Organizations, individuals, and customs agents subject to the regulation of this Circular are responsible for fully organizing the implementation of the contents stipulated in this Circular.

During implementation, if there are difficulties or obstacles, organizations and individuals are requested to report to the Ministry of Finance (General Department of Customs) for timely guidance and resolution./.