Circular No. 22/2019/TT-BTC Amending and Supplementing Certain Articles of Circular No. 12/2015/TT-BTC dated January 30, 2015, of the Minister of Finance detailing procedures for issuing Customs Declaration Officer Certificates; granting and revoking agent employee codes; recognizing and operating customs clearance agents.

 

CIRCULAR

Amending and supplementing certain Articles of Circular No. 12/2015/TT-BTC dated January 30, 2015, issued by the Minister of Finance, detailing procedures for issuing Customs Declaration Practice Certificates; granting and revoking agent employee codes; recognizing and operating customs agency procedures.

_______________________

On the basis of the Customs Law dated June 23, 2014;

CamendWHEREAS, Decree No. 87/2017/NĐ--CP dated July 26, 2017 of the Government stipulates functions,amendtasks,|||powers, and mechanisms,of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsNO. 145/2014/TTLT-BTC

Implementing Resolution No.No. 104/NQ-CP dated October 9, 2017 of the Government on simplifying administrative procedures and citizen-related documents under the management function of the Ministry of Finance;n ln of the Ministry of Finance;

At the proposal of the Director of the General Bureau of Meteorology and Hydrology, the Head of the Science and Technology Department, and the Head of the Legal Department;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPGeneral Department ofinRevenue,, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPGeneral Department of Customs,

The Minister of Finance issues this Circular to amend and supplement certain Articles of Circular No. 12/2015/, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPTT-BTC dated January 30, 2015 of the Minister of Finance detailing procedures for issuing Customs Declaration Practice Certificates, granting and revoking agent employee codes; recognizing and operating customs agency procedures.TCircular No. 12/2015/无效 TT-BTC dated January 30, 2015 of the Minister of Finance detailing procedures for issuing Customs Declaration Practice Certificates, granting and revoking agent employee codes;ồemployee codes;No. agency employees handling customs procedures; procedures for recognizing and operating customs agency procedures.periodArticle 1. Amending and supplementing certain Articles of Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance detailing procedures for issuing Customs Declaration Practice Certificates; granting and revoking agent employee codes; recognizing and operating customs agency procedures.to Clause 1, Clause 7, and Clause 9 of Article 3periodshall be amended and supplemented as follows:

"Article 3. Conducting examinations for issuing Customs Declaration Practice Certificates

1. 1. Examination application dossier đa) Dossier for first-time examination registration to obtain a Customs Declaration Practice Certificate, the examinee submits one (01) set of dossier, including:supplementeda.1) Application form for examination registration according to Model No. 01 issued together with this Circular; as follows:

a.2) Graduation certificate from a college or higher level in economics, law, or engineering; one (01) certified copy or one (01) copy and presentation of the original for verification;ứa.3) Two (02) color photographs measuring 3x4 cm taken within six (6) months prior to the submission of the examination application dossier, clearly indicating the full name and date of birth on the back of each photograph (one (01) photograph affixed to the application form for examination registration, one (01) photograph affixed to the Certificate when issued);无效 a.4) Academic transcript in cases where the graduation certificate does not indicate the major meeting the exemption condition as prescribed in Subpoint a.1 Point a and Subpoint b.1 Point b Clause 7 of this Article: one (01) certified copy or one (01) copy and presentation of the original for verification;

a.5) Confirmation letter from the university or college where the applicant worked before resigning as a lecturer in cases where the applicant is eligible for exemption as prescribed in Subpoint a.2 Point a and Subpoint b.2 Point b Clause 7 of this Article: one (01) original;

b) Dossier for re-examination of subjects not passed, the examinee submits one (01) set of dossier, including:

b.1) Application form for examination registration according to Model No. 01 issued together with this Circular;

b.2) Two (02) color photographs measuring 3x4 cm taken within six (6) months prior to the submission of the examination application dossier, clearly indicating the full name and date of birth on the back of each photograph to be affixed to the Application Form for Examination Registration and the Certificate when issued.

7. Exemption conditions:

a) Exempt from the Law on Customs and Customs Practice Techniques subjects in the following cases:

a.1) Individuals who have graduated from majors in Customs at universities or colleges and apply for a Customs Declaration Practice Certificate within three (3) years from the date of receiving their graduation certificates;

a.2) Individuals who have been lecturers in Customs majors at universities or colleges for at least five (5) consecutive years and have resigned (excluding those dismissed due to disciplinary actions) and apply for a Customs Declaration Practice Certificate within three (3) years from the date of their transfer decision, retirement, or resignation.

b) Exempt from Foreign Trade Practice Techniques subject in the following cases:

b.1) Individuals who have graduated from majors in foreign trade economics, international trade, foreign economic relations, international economics, or logistics and supply chain management at universities or colleges and apply for a Customs Declaration Practice Certificate within three (3) years from the date of receiving their graduation certificates;

b.2) Individuals who have been lecturers in foreign trade economics, international trade, foreign economic relations, international economics, or logistics and supply chain management majors at universities or colleges for at least five (5) consecutive years and have resigned (excluding those dismissed due to disciplinary actions) and apply for a Customs Declaration Practice Certificate within three (3) years from the date of their transfer decision, retirement, or resignation.

c) Basis for exemption:

c.1) The major recorded on the graduation certificate or the training major recorded on the academic transcript must match the specified major as prescribed in Subpoint a.1 Point a and Subpoint b.1 Point b Clause 7 of this Article.

c.2) Confirmation letter from the university or college where the applicant worked before resigning as a lecturer must comply with the provisions of Subpoint a.2 Point a and Subpoint b.2 Point b Clause 7 of this Article.

9. Examination results:

a) A subject is considered passed if it scores fifty (50) points or more out of one hundred (100).

b) Within thirty (30) days from the end of the examination period, the Director of the General Department of Customs will publicly announce the examination results on the General Department of Customs' website, the Customs Electronic Newspaper, and post them at the headquarters of the Customs Departments in provinces and cities where the examination application dossiers were submitted.

c) Basis for exemption from examination:

c.1) The field of study recorded on the graduation certificate or the major recorded on the academic transcript is consistent with the specified major under point a.1, Clause a and point b.1, Clause b of this Article.

c.2) A confirmation document issued by the university or college where the applicant worked before ceasing to be a lecturer, consistent with the provisions under point a.2, Clause a and point b.2, Clause b of this Article.

9. Examination results:

a) A subject is considered to have met the requirements if it scores 50 points or higher out of 100.

b) Within thirty days from the end date of the examination period, the Director of the General Department of Customs shall publicly announce the examination results on the General Department of Customs' electronic portal, the Electronic Customs newspaper, and post them at the headquarters of the Customs Office of the province or city where the application for the examination was submitted.

In case of disagreement with the examination results announced by the Director General of the General Department of Customs, within fifteen days from the date of public announcement of the examination results on the General Department of Customs' electronic portal, the examinee shall submit an application for re-examination of the subject. The date of receipt of the re-examination application is the date when the General Department of Customs directly receives the application or the postmark date of the sending location. After the prescribed time period, applications for re-examination will not be processed. Within fifteen days from the deadline for receiving re-examination applications, the Director General of the General Department of Customs shall organize the re-examination of the examination papers according to the regulations of the Examination Board and announce the re-examination results on the General Department of Customs' electronic portal, the Electronic Customs newspaper, and post them at the headquarters of the Customs Office of the province or city where the examination application was received.

Where three subjects meet the requirements, the Director General of the General Department of Customs shall issue the Customs Declaration Practice Certificate in accordance with Article 4 of this Circular.

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 results of the subjects that meet the requirements will automatically be retained for a period of one year from the date of announcement of the re-examination results on the General Department of Customs' electronic portal; or the results may be retained until the end of the next consecutive Customs Declaration Practice Certificate examination period if more than one year has passed since the announcement of the re-examination results on the General Department of Customs' electronic portal and the examination for issuing the Customs Declaration Practice Certificate has not been organized.

2. Article 4 shall be amended and supplemented as follows:

a) Amending Point b Clause 1 as follows:

“b) A customs officer holding the rank of customs inspector who has nine years of continuous service or chief inspector or senior inspector after transferring jobs, retiring, or leaving work (excluding cases of disciplinary dismissal) shall be issued the Customs Declaration Practice Certificate within three years from the date of the decision on job transfer, retirement, or leaving work.”

b) Amend and supplement Clause 2 as follows:

“a) For the cases specified in point a of Clause 1 of this Article: Within thirty days from the date of announcement of the examination results on the General Department of Customs' electronic portal, the Director General of the General Department of Customs shall issue the Customs Declaration Practice Certificate in accordance with Form No. 03 promulgated together with this Circular.

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

b.1) Within three years from the date of retirement, leaving work, or job transfer, individuals who need to obtain the Customs Declaration Practice Certificate shall submit an Application Form in accordance with Form No. 11 promulgated together with this Circular to the General Department of Customs and attach one color photograph measuring 3x4 cm taken within six months prior to the submission of the application form, clearly indicating the name and date of birth on the back of the photograph.

b.2) Within five working days from the date of receipt of the application, the General Department of Customs shall check the information of the staff file kept at the General Department of Customs, compare 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 in accordance with Form No. 03 promulgated together with this Circular or issue a reply letter stating the reasons for non-compliance with the conditions.

c) The Customs Declaration Practice Certificate shall be used to obtain the code number for customs declaration agent personnel in accordance with the provisions of this Circular.”

3. Article 5 đis omittedđổa change, supplement as follows:

"Article 5. Customs lprocedure agent

1. A customs procedure agent is a business entity meeting the conditions stipulated in Clause 1 of Article 20 of the Customs Law, within the scope authorized by agreement in the agency contract signed with the consignor or consignee (hereinafter referred to as the principal), acting on behalf of the principal to perform all or part of the obligations of a declarant as provided for in Clause 3 of Article 18 of the Customs Law.

2. The customs procedure agent (the legal representative or a person authorized by the legal representative in accordance with the law) must sign an agency contract with the principal. Personnel who have been assigned a code number for customs declaration agents shall carry out customs declarations and procedures based on the agency contract signed with the principal. The customs procedure agent shall only present the agency contract to the customs authority to determine the responsibilities of the parties when there is a violation of customs laws. The legal representative or a person authorized by the legal representative of the customs procedure agent in accordance with the law shall sign and stamp the customs declaration form and other documents in the customs dossier when performing tasks as provided for in Clause 3 of Article 18 of the Customs Law.

3. The customs procedure agent may declare and handle customs procedures for exported or imported goods of the principal only after the principal has notified the customs authority of the list of customs procedure agents authorized to act on behalf of the principal to handle customs procedures for the principal's exported or imported goods in accordance with Clause 6 of Article 14 of this Circular.”

4. Clause 1 of Article 6 is amended and supplemented as follows:, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP "1. A business entity meeting the conditions stipulated in Clause 1 of Article 20 of the Customs Law shall prepare a dossier to request recognition of eligibility to operate as a customs procedure agent and submit it to the General Department of Customs. The dossier includes:

a) An application for recognition of eligibility to operate as a customs procedure agent in accordance with Form No. 04 promulgated together with this Circular: one original copy;

b) A dossier for requesting issuance of a code number for customs declaration agent personnel in accordance with Clause 1 of Article 9 of this Circular.”

i, amended and supplemented as follows:

5. , Clause 1, Clause 2 Article 7a of this Regulation. is amended and supplemented as follows:, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP"Article 7. Suspension, termination of operations

of customs procedure agent đ1. Suspension of operations

a) A customs procedure agent shall be suspended from operations in the following cases:

a.1) Operating without ensuring the conditions stipulated in Clause 1 of Article 20 of the Customs Law or operating under a different name or address than registered with the customs authority;

a.2) Not complying with the provisions of Clause 5 of Article 13 of this Circular;

a.3) Failing to report or reporting incorrectly, incompletely, or beyond the prescribed deadlines to the customs authority as stipulated in Article 13 of this Circular for three consecutive times;

a.4) The customs procedure agent requests suspension of operations in writing.”

a.4) A customs declaration agent has submitted a request for suspension of operations.

b) The Director of the General Department of Customs decides to temporarily suspend the operation of customs clearance agents for a maximum period of six months in cases stipulated in point a of this clause according to Form No. 06A issued together with this Circular.

In case the Customs Office of a province or city discovers violations as specified in sub-item a.1, sub-item a.2, and sub-item a.3 of point a of this clause during the management process or upon inspection, it shall report to the General Department of Customs to implement the temporary suspension of operations of customs clearance agents as provided for in this Article.

If a customs clearance agent requests a temporary suspension of its operations, it shall send a letter to the General Department of Customs according to Form No. 12 issued together with this Circular. Within five working days from the date of receipt of the request letter from the customs clearance agent or the report from the Customs Office of a province or city, the Director of the General Department of Customs shall issue a decision to temporarily suspend the operations of the customs clearance agent.

c) Within six months from the date of suspension, if the customs clearance agent rectifies the situation and sends a letter requesting to continue operations to the General Department of Customs, within fifteen working days from the date of receipt of the enterprise's request, the Director of the General Department of Customs shall organize the verification of the conditions for operating as a customs clearance agent and issue a decision allowing the customs clearance agent to continue operations according to Form 06B issued together with this Circular for enterprises that meet the conditions, or provide a response stating the reasons if the conditions are not met.

2. Termination of Operations

a) A customs clearance agent shall be terminated in the following cases:

a.1) Being penalized for smuggling; illegally transporting goods or currency across borders; producing or selling prohibited items; evading taxes to the extent of being criminally prosecuted;

a.2) Providing false documentation when applying for recognition as a customs clearance agent or when applying for a code number for a customs clearance agent employee;

a.3) Using documents not provided by the consignor to handle customs procedures for export or import of goods;

a.4) Exceeding the six-month suspension period as stipulated in sub-item a.1, sub-item a.2, and sub-item a.3 of point a of this clause without rectifying the situation or submitting a request to resume operations to the General Department of Customs;

a.5) Exceeding the six-month suspension period as stipulated in sub-item a.4 of point a of this clause without submitting a request to resume operations;

a.6) The business entity operating as a customs clearance agent dissolves or goes bankrupt in accordance with the Law on Enterprises and the Bankruptcy Law;

a.7) The customs clearance agent submits a request to terminate its operations;

b) For cases stipulated in sub-item a.1, sub-item a.2, sub-item a.3, sub-item a.4, sub-item a.5, and sub-item a.6 of point a of this clause;

b.1) For cases stipulated in sub-item a.1, sub-item a.2, sub-item a.3, and sub-item a.6 of point a of this clause, during the management process or upon inspection, if violations are discovered, after handling the violation, the customs authorities at all levels shall report to the General Department of Customs to issue a decision terminating the operations of the customs clearance agent according to Form No. 06 issued together with this Circular. The General Department of Customs shall issue a decision terminating the operations of the customs clearance agent within the time limit stipulated in point b of this clause.

For cases stipulated in sub-item a.1, sub-item a.2, sub-item a.4, and sub-item a.5 of point a of this clause, upon discovering violations, the Director of the General Department of Customs shall issue a decision terminating the operations of the customs clearance agent according to Form No. 06 issued together with this Circular.

b.2) A customs clearance agent terminated according to this provision shall not be recognized as a customs clearance agent for a period of two years from the date of issuance of the termination decision, except in cases of termination according to sub-item a.5 of point a of this clause.

c) If a customs clearance agent requests termination of its operations, it shall send a letter to the General Department of Customs according to Form No. 12 issued together with this Circular. Within five working days from the date of receipt of the request letter from the customs clearance agent, the Director of the General Department of Customs shall issue a decision terminating the operations of the customs clearance agent.

d) When a customs clearance agent is terminated, the code number of the customs clearance agent employee will be revoked and become invalid.

6. Point c, d, đ of Clause 1, Clause 2, Clause 3, and Clause 4 Article 9 is amended and supplemented as follows:supplementedis supplemented as follows:

"1. A customs clearance agent shall prepare a dossier to apply for a code number for a customs clearance agent employee, including:

c) A copy of the customs declaration vocational certificate: one copy.

If the customs declaration vocational certificate exceeds five years from the date of issuance, an additional copy of the certificate of completion of supplementary customs law training courses issued within three years from the date of submission of the dossier as stipulated in sub-item a.2 of Clause 3 of this Article must be submitted.

d) Identity card or citizen identification card in cases where the national population database has not been operational: one copy;

đ) One color photograph measuring 2x3 cm taken within six months from the date of submission of the dossier.

The documents in the dossier to apply for a code number for a customs clearance agent employee as stipulated in sub-item b, sub-item c, and sub-item d of this clause are individual documents for each employee listed in the application. Photocopies of these documents must be signed and stamped by the legal representative of the customs clearance agent or certified by a competent authority.

2. The dossier to apply for a code number for a customs clearance agent employee shall be sent to the General Department of Customs. Within five working days from the date of receipt of the complete dossier, the Director of the General Department of Customs shall issue a code number for a customs clearance agent employee according to Form No. 08 issued together with this Circular. If the conditions are not met, a reply shall be provided to the enterprise.

The employee code of the customs agency agent shall be identical to the personal identification number or citizen identification card number or citizen identity card number still within the validity period of the person granted and valid for a period of three years from the date of issuance. After this period, to continue working as a customs agency employee, the customs agency agent must complete the renewal procedures in accordance with Clause 3 of this Article.

3. Renewal of the employee code of the customs agency agent

a) The customs agency employee's code may be renewed if they meet the following conditions:

a.1) Not falling under the cases where the employee code of the customs agency agent is revoked according to Article 10 of this Circular;

a.2) Having participated in supplementary legal knowledge training courses on customs affairs with a minimum duration of three days (eight sessions per day) organized by the Vietnam Customs College or other colleges, universities, academies with specialized customs departments, based on a unified training program agreed upon with the General Department of Customs. Training institutions providing supplementary knowledge training shall issue a certificate of completion of the course according to Model No. 02 issued together with this Circular and notify the General Department of Customs about the list of students who have received the certificate of completion of the course to coordinate in implementing procedures for issuing, reissuing, and renewing the employee code of the customs agency agent.

b) The customs agency agent shall submit a request for renewal of the employee code of the customs agency agent to the General Department of Customs, including: A request for renewal according to Model No. 07A issued together with this Circular; one copy of the certificate of completion of the supplementary legal knowledge training course as stipulated in point c, Clause 1 of this Article; one color photograph measuring 2x3 cm taken within six months prior to the submission of the application. In cases where the national population database has not been operational, provide one copy of the citizen identification card or citizen identity card when there is a change in information regarding the citizen identification card or citizen identity card already submitted in the application for the employee code of the customs agency agent.

Photocopies of documents shall be signed and stamped by the legal representative of the customs agency agent or certified or authenticated by an authorized authority.

c) Within three working days from the date of receipt of the complete application, the Director of the General Department of Customs shall renew the employee code of the customs agency agent or issue a written response to the customs agency agent in cases where the conditions are not met.

The renewal period is three years from the date of renewal.

4. Reissue of the employee code of the customs agency agent:

a) The customs agency employee is eligible for reissuance of the employee code of the customs agency agent still within the validity period in the following cases:

a.1) The employee code card of the customs agency agent is lost and confirmed by the customs agency agent in the application for reissuance of the employee code of the customs agency agent;

a.2) There is a change in the business registration name of the customs agency agent;

a.3) The customs agency employee has a change in their personal identification number or citizen identification card number or citizen identity card number;

b) The customs agency agent shall submit an application for reissuance of the employee code of the customs agency agent to the General Department of Customs, including: An application for reissuance of the employee code of the customs agency agent according to Model No. 07B issued together with this Circular; one copy of the certificate of completion of the supplementary legal knowledge training course as stipulated in point c, Clause 1 of this Article and one color photograph measuring 2x3 cm taken within six months prior to the submission of the application. In cases where the national population database has not been operational, provide one copy of the citizen identification card or citizen identity card when there is a change in information regarding the citizen identification card or citizen identity card already submitted in the application for the employee code of the customs agency agent.

c) Within five working days from the date of receipt of the complete application, the Director of the General Department of Customs shall reissue the employee code of the customs agency agent or issue a written response to the customs agency agent in cases where the conditions are not met.

The employee code of the customs agency agent shall be changed according to the personal identification number or citizen identification card number or citizen identity card number still within the validity period at the time of requesting reissuance of the code."

7. Amend and supplementClause 1 and b, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP "7. A flexible power plant is a thermal power plant using reciprocating internal combustion engines (RICE) or aeroderivative gas turbines (Aero-GT) with fast start-up capabilities, designed in modular form to generate electricity for balancing capacity and maintaining power system stability."ung Clause 3Article 10 as follows:

"Article 10. Revocation of the employee code of the customs agency agentê1. The Director of the General Department of Customs shall revoke the employee code of the customs agency agent that has been issued in the following cases:n la) The customs agency employee is subject to criminal prosecution for violations of laws;

b) The customs agency employee is penalized for smuggling; illegal transportation of goods or currency across borders; production or sale of prohibited items; tax evasion or bribery of customs officials during the customs clearance process;

c) The customs agency employee allows another person to use their code or uses another person's code or uses a code not issued by the Director of the General Department of Customs to conduct customs clearance procedures; or allows another person to use their application materials to obtain recognition as a customs agency agent or issuance of the employee code of the customs agency agent;

d) The customs agency employee transfers to another job or works for another customs agency agent or terminates their labor contract; When transferring to work for another customs agency agent, the customs agency employee must obtain a new code according to this Circular;

đ) The customs agency agent ceases operations;

e) The customs agency employee uses an expired code to conduct customs clearance procedures. In such cases, the customs agency employee whose code is revoked must comply with the provisions of Clause 2 of this Article.

3. The procedure for revoking the employee code of the customs agency agent is as follows:

e) A customs declaration agent employee uses a code that has expired. In this case, the customs declaration agent employee whose code has been revoked must comply with the provisions of Clause 2 of this Article.

3. Procedures for revoking the code of a customs declaration agent employee are carried out as follows:

a) The customs agency handling procedures shall submit to the General Department of Customs a Request for the General Department of Customs to carry out the recovery of the customs agent's employee code and the account connecting to the electronic customs data processing system according to Form No. 07C issued together with this Circular for the cases stipulated in Clause 1 of Article 10 within five days from the date of occurrence.

b) During the management process or when violations are detected during inspections, after handling the violation, the Customs Office of the province/city shall report to the General Department of Customs to recover the customs agent's employee code according to the provisions of this Article.

c) Within five working days from the date of receiving the request from the customs agency handling procedures or the report from the Customs Office of the province/city or the notification from other state management agencies, the Director of the General Department of Customs shall issue a decision to recover the customs agent's employee code according to Form No. 09 issued together with this Circular.

8. Clause 1 of Article 12 is amended as followsconcerning the classification and determination of state management authority in the field of crop production as follows:

“1. The customs agent's employee code issued by the Director of the General Department of Customs shall be updated into the customs authority’s database system. In cases where customs declaration is carried out electronically, the customs authority will provide the user name and password to the person granted the customs agent's employee code to access the system. The person granted the customs agent's employee code is responsible for securing the information provided by the customs authority. When performing administrative procedures directly with the customs authority, the customs agent must present the customs agent's employee code.”

9. Clause 1, Clause 3, Clause 5, and Clause 9 of Article 13 shall be amended and supplemented as follows:

“1. Managing and using the customs agent's employee code to conduct customs procedures within the scope authorized by the consignor; Being responsible for introducing and requesting the Director of the General Department of Customs to issue the customs agent's employee code to persons meeting the conditions as prescribed; registering the customs agent's employee code information into the electronic customs data processing system so that the customs authority can issue the account connecting to the electronic customs data processing system according to Clause 1 of Article 12 of this Circular.

3. Requesting the customs authority to guide on customs procedures, tax procedures for exported and imported goods, technical matters related to network connection with the customs authority, and providing new regulations on customs laws; attending training courses and legal education on customs laws;

Receiving electronic data related to the customs declaration of exported and imported goods handled through the customs agency handling procedures.

5. Notifying the General Department of Customs to implement the recovery of the customs agent's employee code for the cases stipulated in Clause 1 of Article 10 of this Circular or in cases where the customs agency handling procedures is dissolved, bankrupt, or ceases operations.

9. The customs agency handling procedures shall be responsible for:

a) Periodically reporting on the operation status of the customs agency handling procedures according to Form No. 10 issued together with this Circular to the Customs Office of the province/city managing the business registration area on the first day of the month following each quarter. If the customs agency handling procedures fails to report within the prescribed time limit, it will be subject to administrative penalties and enforcement of administrative decisions in the customs field.

b) Reporting and requesting the General Department of Customs to carry out the recovery of the customs agent's employee code and the account connecting to the electronic customs data processing system for the cases stipulated in Clause 1 of Article 10 of this Circular within five days from the date of occurrence.

10. Supplementing Clauses 5, Clause 6, and Clause 7 Article 14 as follows:

“5. Arranging personnel to handle customs procedures and direct administrative procedures with the customs authority according to the customs law. In cases where customs procedures are handled through a customs agency handling procedures, the customs agency handling procedures acts on behalf of the consignor to perform tasks according to the service agency handling procedures contract signed between the customs agency handling procedures and the consignor.

6. Upon the occurrence of a customs agency handling procedures contract, the consignor shall notify the list of customs agency handling procedures acting on behalf of the consignor to declare and handle customs procedures for exported and imported goods through the electronic customs data processing system before the customs agency handling procedures carries out the declaration and handling of customs procedures for exported and imported goods; except for the following cases:

a) Declaring and handling customs procedures for exported and imported goods through postal services and express delivery services according to the laws on postal services and customs;

b) Exported and imported goods of organizations and individuals without a tax code;

c) Gifts and presents from organizations and individuals in Vietnam sent to organizations and individuals abroad; goods of diplomatic missions and international organizations in Vietnam and their staff; humanitarian aid, non-reimbursable aid; samples without payment; personal luggage of incoming travelers sent under a waybill, and goods carried by incoming travelers exceeding the tax-free allowance.

7. Receiving electronic data related to the customs declaration of exported and imported goods handled through the customs agency handling procedures if the consignor has an information technology system that meets the requirements of the customs authority.”

11. Clause 4, Clause 9 and Clause 10 of Article 15 are amended and supplemented as as follows:

“4. Supporting customs agency handling procedures employees during the customs procedure process; applying preferential mechanisms for customs procedures for customs agency handling procedures according to the law.”

9. The Customs Office of the province or city shall compile reports on the operation of customs declaration agents within its jurisdiction when there are contents to be reported as stipulated in Points 2, 3, 4, and 5 of Form No. 10 issued together with this Circular, and send them to the General Department of Customs for consolidation and monitoring before the 10th day of the first month of each quarter or upon discovering violations by customs declaration agents as prescribed in this Circular.

10. Immediately after the customs declaration is registered in the electronic data processing system, the customs authority shall provide electronic data related to the customs declaration of exported and imported goods processed through customs declaration agents to the customs declaration agents and the consignors, provided that the consignor has an information technology system meeting the requirements of the customs authority.

The Director-General of the General Department of Customs shall issue standards for data exchange between the information technology systems of the customs authority and export-import enterprises.

12. Amend the forms issued together with Circular No. 12/2015/TT-BTC dated January 30, 2015, as follows:

a) Amend Forms No. 01, No. 07, and No. 10 issued together with Circular No. 12/2015/TT-BTC to become Forms No. 01, No. 07, and No. 10 issued together with this Circular.

b) Amend Form No. 06 issued together with Circular No. 12/2015/TT-BTC to become Forms No. 06 and No. 06A issued together with this Circular.

Article 2. Transitional Provisions

1. Export-import enterprises currently declaring and processing customs procedures for exported and imported goods through customs declaration agents may continue to implement and supplement the list of customs declaration agents representing the consignor in declaring and processing customs procedures for exported and imported goods through the electronic data processing system for customs according to Clause 6, Article 14 of this Circular before December 31, 2019.

After December 31, 2019, if there are changes in the list of customs declaration agents representing the consignor in declaring and processing customs procedures for exported and imported goods, the export-import enterprises shall continue to report and update through the electronic data processing system for customs.

2. Certificates of completion of additional knowledge training courses issued to customs declaration agent employees prior to the effective date of this Circular shall remain valid for customs declaration agents to establish applications for new issuance, reissuance, or extension of employee identification codes according to this Circular.

Article 3. Effectiveness

1. This Circular takes effect from July 1, 2019.

2. Repeal Forms No. 02, No. 03A, and No. 03B issued together with Circular No. 12/2015/TT-BTC dated January 30, 2015, of the Minister of Finance detailing procedures for issuing Customs Declaration Certificates; issuing and revoking employee identification codes for customs declaration agents; and procedures for recognizing and operating customs declaration agents.

3. In the course of implementing this Circular, if any difficulties arise, organizations and individuals concerned are requested to reflect these issues to the Ministry of Finance (through the General Department of Customs) for consolidation and guidance on handling.