Decree No. 14/2011/NĐ-CP on conditions for registration and operation of customs clearance agents

DECREE

Provisions on the conditions for registration and operation of customs clearance agents

________________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the Customs Law dated June 29, 2001 and the Law Amending and Supplementing Certain Articles of the Customs Law dated June 14, 2005;

Considering the proposal of the Minister of Finance,

DECREE

PART I

GENERAL PROVISIONS

Article 1. Customs clearance agents

A customs clearance agent (hereinafter referred to as "customs agent") is a trader representing the person with exported or imported goods (hereinafter collectively referred to as "consignor") to perform the responsibilities of a declarant under Clause 1, Article 16 of the Customs Law and to carry out other customs procedures as agreed upon in the contract.

Article 2. Conditions for being a customs agent

A customs agent must meet all of the following conditions:

1. Business registration in accordance with the provisions of the law.

2. Engaging in the business of export and import cargo handling services or customs declaration agency services recorded in the Business Registration Certificate.

3. Having at least one (01) customs agent employee.

4. Meeting the condition of connecting computers with customs authorities to conduct electronic customs procedures at provincial or city customs offices (hereinafter collectively referred to as "provincial customs office") that have implemented electronic customs procedures.

Article 3. Conditions for being a customs agent employee

1. A customs agent employee must meet the following conditions:

a) Being a Vietnamese citizen.

b) Holding a diploma from a college level or higher in economics or law.

c) Possessing a certificate in customs procedures.

d) Having worked for the customs agent issuing the card for at least three (03) months.

2. When issuing a customs agent employee card to its employees, the customs agent shall be responsible under the law for the conditions stipulated in Clause 1 of this Article.

Article 4. Persons not eligible to be customs agent employees

The following persons are not eligible to be customs agent employees:

1. An adult who is partially or fully incapacitated.

2. A person currently under criminal investigation or serving a prison sentence.

3. A person who has been administratively sanctioned for violating customs laws and taxes within one (01) year prior to the date of submitting the application for a customs agent employee card.

4. State civil servants or public officials currently in office.

Article 5. Documents for Issuing a Customs Agent Employee Card

1. The documents for issuing a customs agent employee card include:

a) An application form for a card as prescribed by the Ministry of Finance.

b) Certified copies of the diplomas and certificates specified in Points b and c of Clause 1 of Article 3 of this Decree.

c) A copy of the employee's national identity card.

2. The person applying for a customs agent employee card must prepare the documents specified in Clause 1 of this Article and submit them to the customs agent where they are employed to obtain the customs agent employee card.

Article 6. Issuance and Management of Customs Agent Employee Cards

1. Employees of a customs agent who meet the conditions stipulated in Clause 1 of Article 3 and are not subject to the provisions of Article 4 of this Decree shall be issued a customs agent employee card by the customs agent. The issuance period shall not exceed five (05) working days from the date of receipt of the complete card application documents. In case of refusal to issue the card, the customs agent must notify the applicant in writing of the reasons.

2. The customs agent employee card must clearly state: full name; national identity card number; name of the customs agent where the customs agent employee is working.

3. Within three (03) working days from the date of issuance, the customs agent must send and publish a list of those issued customs agent employee cards according to the model prescribed by the Ministry of Finance on the General Department of Customs's electronic information website.

4. The customs agent is responsible for promulgating regulations on the management and use of customs agent employee cards issued by itself according to the model prescribed by the Ministry of Finance and shall be liable under the law for the management and use of customs agent employee cards of their unit.

Chapter II

ANNOUNCEMENTS, ACTIVITIES OF CUSTOMS AGENTS, RESPONSIBILITIES OF CONSIGNORS

Article 7. Notification and Confirmation of Eligibility to Operate as a Customs Agent

1. Prior to commencing operations, a customs agent must prepare a notification dossier confirming eligibility to operate as a customs agent in accordance with the provisions of Article 2 of this Decree and submit it to the Provincial Customs Office where its main office is located. The dossier includes:

a) A notification letter in the prescribed format by the Ministry of Finance.

b) One (01) certified copy of the Business Registration Certificate.

c) Certified copies of the customs declaration business certificate of each customs agent employee.

d) A sample of the authorized signature of the customs agent's representative affixed on the customs declaration form.

2. Within five (05) working days from the date of receipt of the complete dossier as stipulated in Clause 1 of this Article, the Provincial Customs Office must confirm and notify the customs agents of their eligibility to operate as such. In cases requiring additional time for verification of the conditions for operating as a customs agent, the confirmation notice shall not exceed ten (10) working days from the date of receipt of the complete dossier.

3. Along with sending the confirmation notice of eligibility to operate as a customs agent in accordance with Clause 1 of this Article, the Provincial Customs Office has the responsibility to publish and post the confirmation notice of eligibility to operate as a customs agent on the electronic information website of the General Department of Customs.

Article 8. Activities of Customs Agents

1. Enter into a written contract with the consignor.

2. Request the consignor to provide all necessary and accurate documents and information for the customs procedures of each export and import consignment.

3. Perform customs procedures tasks as agreed upon in the contract, including:

a) Filling out, signing, and stamping the customs declaration form.

b) Submitting and presenting all relevant customs documentation related to the export and import consignment.

c) Presenting goods for inspection by the customs authority in accordance with the law.

4. Carry out tasks authorized by the consignor as agreed upon in the contract, including:

a) Paying taxes, fees, and charges as prescribed by law related to exported and imported goods;

b) Filing complaints, requesting resolution, or adjustment of decisions made by the customs authority concerning exported and imported goods in accordance with the law.

5. Bear legal responsibility in case of non-compliance with authorized tasks, incorrect declarations of information and documents provided by the consignor.

Article 9. Responsibilities of the Consignor

1. Enter into a contract with the customs agent regarding the scope of authorization and responsibilities of each party.

2. Provide all necessary and accurate documents and information for the customs procedures of the export and import consignment to the customs agent.

3. Bear legal responsibility in case of inaccurate or incomplete provision of information and documents related to the consignment or providing illegal or invalid documents to the customs agent, leading to violations of the law.

Article 10. Inspection and Supervision of Customs Agent Activities

The customs authority inspects and supervises the activities and compliance with the provisions of this Decree by customs agents.

Article 11. Documents to be presented when handling customs procedures

When handling procedures at the Customs Authority, customs agency staff must wear their customs agency staff identification card and present their Identity Card upon request.

Article 12. Support and Priority for Customs Agents

1. The Customs Authority shall provide free support to customs agents in the following areas:

a) Technical assistance in connecting the network between the customs agent and the Customs Authority.

b) Assistance with customs procedures and tax procedures for exported and imported goods.

c) Updating new regulations on customs laws.

d) Training and enhancing knowledge of customs laws.

2. Exported and imported consignments handled by customs agents in accordance with this Decree shall be given priority in customs procedures in accordance with the provisions of the Customs Law and guidelines of the Ministry of Finance.

Chapter III

REWARD AND VIOLATION HANDLING

Article 13. Awards

Customs agents who comply with and achieve good results in implementing customs laws shall be rewarded in accordance with the law.

Article 14. Handling Violations

1. For customs agents:

a) The Provincial Customs Department shall propose the provincial or centrally-administered city Planning and Investment Department issue a decision to suspend the operation of customs agents in the following cases:

- The customs agent operates without ensuring the conditions stipulated in Article 2 of this Decree.

- The customs agent colludes with the consignor to violate customs laws;

- The customs agent arbitrarily changes its name or address without notifying the Provincial Customs Department where it has its main office;

- The customs agent has voluntarily ceased operations;

- The customs agent has been suspended from operating twice (02) within a year and continues to violate customs laws.

b) The Director of the Provincial Customs Department shall decide to suspend the operation of customs agents in the following cases:

- The customs agent does not fully perform the responsibilities of a customs agent as prescribed in Article 1 of this Decree and other relevant laws;

- Failure to comply with or non-compliance with decisions on fines issued by the Customs Authority;

- Lending the name of a customs agent;

- The customs agent has been administratively penalized twice (02) within one year by the Director of the Provincial Customs Department or three (03) staff members have had their customs agent staff identification cards revoked.

The suspension period starts from the date of discovery of the above violations until the customs agent has fully remedied the consequences.

c) Customs agents suspended or temporarily suspended as provided in points a and b of this clause shall be responsible for recalling the customs agent staff identification cards they have issued. Reissuing of customs agent staff identification cards will be carried out when such agents are approved by competent state authorities to continue operations.

2. For customs agent staff:

a) Customs agent staff whose customs agent staff identification cards have been recalled in the following cases:

- Engaging in smuggling, commercial fraud, or tax evasion;

- Allowing others to use their cards or using another person's card;

- Using the card to handle customs procedures for consignments from enterprises that have not signed contracts with the customs agent where the customs agent staff member works;

- Engaging in bribery of customs officials or other violations of customs procedures laws concerning exported and imported goods.

b) Customs agents shall be responsible for recalling the customs agent staff identification cards of staff as provided in point a of this clause, and simultaneously notify the list of customs agent staff whose cards have been recalled according to the form prescribed by the Ministry of Finance to the Provincial Customs Department where the customs agent has its main office and post it on the website of the General Customs Department.

Chapter IV

IMPLEMENTING PROVISIONS

Article 15. Effective Date

This Decree takes effect from April 1, 2011, and replaces Government Decree No. 79/2005/NĐ-CP dated June 16, 2005, on conditions for registration and operation of customs clearance agents.

Article 16. Responsibility for Implementation

1. The Ministry of Finance shall provide guidance on the implementation of this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairmen of People's Committees of provinces and centrally-administered cities, and related organizations and individuals are responsible for implementing this Decree./.