Decree 25/2026/TT-BTC Amending and Supplementing Certain Articles of Decree No. 12/2015/TT-BTC dated January 30, 2015, Regulating the Detailed Procedures for Issuing Customs Business Qualification Certificate; Issuance and Recovery of Employee Code for Customs Brokerage Services; Recognition Procedure and Operations of Customs Brokerage Services as Amended and Supplemented by Decree No. 22/2019/TT-BTC dated April 16, 2019, and Decree No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance

CIRCULAR
Amending and Supplementing Certain Articles of Circular No. 12/2015/TT-BTC dated January 30, 2015, which detailed the procedures for issuing a Customs Business Qualification Certificate; issuance and revocation of employee codes for customs brokers; recognition procedures and operations of customs brokers, as amended and supplemented by Circulars No. 22/2019/TT-BTC dated April 16, 2019 and No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance

Based on Law No. 54/2014/QH13, as amended and supplemented by Law No. 90/2025/QH15;

Based on Resolution No. 190/2025/QH15 dated February 19, 2025 of the National Assembly on the handling of certain issues related to the restructuring of state administrative agencies and organizations;

Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance, as amended and supplemented by Decree No. 166/2025/NĐ-CP;

In accordance with the request of the Director of the General Department of Customs,

The Minister of Finance promulgates this Circular amending and supplementing certain articles of Circular No. 12/2015/TT-BTC dated January 30, 2015, which detailed the procedures for issuing a Customs Business Qualification Certificate; issuance and revocation of employee codes for customs brokers; recognition procedures and operations of customs brokers, as amended and supplemented by Circulars No. 22/2019/TT-BTC dated April 16, 2019 and No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance.

Article 1. Amend and supplement certain paragraphs of Article 3 of Circular No. 12/2015/TT-BTC as amended at paragraph 1 of Article 1 of Circular No. 22/2019/TT-BTC

1. Amend and supplement point b of paragraph 9 of Article 3 as follows: "b) Within fifteen days from the end 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 information portal. In case there is disagreement with the examination results announced by the Director 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 information portal, the examinee may submit a request for re-examination of the subject. The date of receipt of the re-examination request is the day when the General Department of Customs directly receives the re-examination request or the day when the postmark of the postal service is affixed. After the time limit specified above, the re-examination request will not be processed. Within fifteen days from the expiration of the period for receiving re-examination requests, the Director of the General Department of Customs shall organize a re-examination in accordance with the examination regulations and announce the re-examination results on the General Department of Customs' electronic information portal. In case three subjects meet the requirements, the Director of the General Department of Customs shall issue 2. Supplement paragraph 10 to Article 3 as follows: "10. Costs for organizing the examination for a customs business qualification certificate

a) The examinee must pay the examination fee in accordance with the notification from the examination committee. The examination fee is paid through electronic payment according to the guidelines provided by the examination committee. In case the examinee has already paid the examination fee but does not take the exam, no refund will be given for the amount already paid;

b) The examination committee shall prepare a budget for organizing the examination in accordance with regulations and on the principle of self-financing through revenue. The budget for organizing the examination must be approved by the General Department of Customs;

c) The Director of the General Department of Customs, based on actual circumstances regarding the organization costs of examinations for customs business qualification certificates, shall issue regulations governing the management and use of such funds."

Article 2. Amend and supplement paragraph 2 of Article 4 of Circular No. 12/2015/TT-BTC as amended at point b of paragraph 2 of Article 1 of Circular No. 22/2019/TT-BTC "2. Issuance of a Customs Business Qualification Certificate:

a) For cases specified in point a of this paragraph: Within thirty days from the date of public announcement of the examination results on the General Department of Customs' electronic information portal, the Director of the General Department of Customs shall issue a Customs Business Qualification Certificate according to Form No. 03 attached to this Circular; For cases specified in point b of this paragraph: Within three years from the date of retirement or resignation or transfer, an individual who has a need for a Customs Business Qualification Certificate may submit an application for issuance of such certificate to the General Department of Customs. The application includes: Application form according to Form No. 11 attached to this Circular: one original; One color photograph measuring 3x4 cm taken within six months prior to the date of submission, with name and date of birth written on the back of the photo. b.2) Within three working days from the receipt of the application, the General Department of Customs shall check the information in the personnel file kept at the General Department of Customs, compare it with the conditions specified in point b of this paragraph and the cases specified in paragraph 2 of Article 8 of this Circular to examine whether to issue a Customs Business Qualification Certificate according to Form No. 03A attached to this Circular or provide written response and state reasons for non-issuance if the individual does not meet the conditions.

c) A Customs Business Qualification Certificate is used for issuing an employee code for customs brokers as provided in this Circular."

Article 3. Amend and supplement Article 6 of Circular No. 12/2015/TT-BTC as amended at paragraph 4 of Article 1 of Circular No. 22/2019/TT-BTC "1. A business entity that meets the conditions specified in paragraph 1 of Article 20 of the Customs Law shall prepare an application for recognition of its eligibility to operate a customs broker and submit it through the online public service system to the General Department of Customs. The application includes:

a) Application for recognition of eligibility to operate a customs broker according to Form No. 04 attached to this Circular;

3. In the case of a customs broker having a Branch in another province or city that meets the conditions specified in Article 20 of the Customs Law, such Branch may be recognized as a customs broker. The recognition procedure shall be conducted in accordance with the provisions of this Article.

c) In case a customs broker requests termination of its operations, it shall submit a request document according to Model 12 attached to this Circular through the online public service system. Within three working days from receiving the request document from the customs broker, the Director of the General Department of Customs shall issue a decision terminating the customs broker's operations.

5. The administrative procedures specified in this Article and Articles 7, 9, and 10 are to be conducted through the online public service system; documents forming part of the administrative procedure file shall be scanned documents with digital signatures by the enterprise for each document. In case the online public service system cannot conduct the administrative procedure, the customs authority is responsible for notifying on its electronic information portal no later than one hour from when the system malfunction occurs and the estimated time to resolve the issue. During the period of system malfunction in the online public service system, a customs broker may choose to implement the administrative procedure using paper documents at the General Department of Customs; among which, the request document for implementing the procedure is the original copy; other documents forming part of the administrative procedure file are copies signed by the legal representative of the enterprise and stamped with their seal or certified or notarized by an authorized authority.

c) Within six months from the date of suspension, if a customs broker has rectified the issues and submitted a request for resuming operations through the online public service system according to Model 12 attached to this Circular, within ten working days from receiving the enterprise's request, the Director of the General Department of Customs shall organize an inspection and verification of the operating conditions of the customs broker and issue Decision 06B attached to this Circular allowing the customs broker to resume operations if it meets all the conditions or provide a written response with reasons for non-compliance if it does not meet the requirements as per regulations. The result of the administrative procedure shall be returned through the online public service system.

Article 5. Amendment and Supplement to Article 9 of Circular No. 12/2015/TT-BTC, as amended by Clause 6 of Article 1 of Circular No. 22/2019/TT-BTC

Article 9. Procedure for Issuance and Extension of Employee Code for Customs Brokerage Services
1. A customs brokerage service provider shall prepare a dossier requesting issuance of an employee code for customs brokerage services, which includes:
a) An application form for issuance of an employee code for customs brokerage services in accordance with Form No. 07 attached to this Circular;
b) A university or college diploma in law, economics, or engineering;
c) A customs declaration business certificate where the certificate was issued prior to 2019.
Where a customs declaration business certificate has expired beyond five years from the date of issuance, information on the completion certificate for supplementary legal knowledge training shall be provided in the application form for issuance of an employee code for customs brokerage services within the last three (3) years up to the time of submission as per the provisions at point b.2 of this Clause;
d) Other documents in the dossier for issuance of an employee code for customs brokerage services as prescribed under points b and c of this Clause are documents pertaining to each employee listed in the application.
2. The dossier requesting issuance of an employee code for customs brokerage services shall be submitted through the online public service system to the Customs Office. Within three (3) working days from receipt of a complete dossier, the Director of the Customs Office issues the employee code for customs brokerage services and provides the result via the online public service system. In case of non-compliance, the enterprise is notified via the online public service system.
The employee code for customs brokerage services shall be identical to the individual identification number or national identity card number or a valid national identity card number of the person issued and remains valid for three (3) years from the date of issuance. Upon expiration of this period, to continue as an employee code holder for customs brokerage services, the customs brokerage service provider must follow the procedures prescribed under Clause 3 of this Article.
3. Extension of Employee Code for Customs Brokerage Services
a) An employee of a customs brokerage service provider may extend the validity period of their code if they meet the following conditions:
a.1) Not among those whose codes are revoked under Article 10 of this Circular;
a.2) Have participated in supplementary legal knowledge training for customs declaration with a minimum duration of three (3) days (8 hours per day), conducted by colleges, universities, academies, or training institutions specializing in customs affairs, based on a curriculum agreed upon with the Customs Office.
The Customs Office shall announce the list of educational institutions that have agreed to the training curriculum on their official website. These institutions shall issue completion certificates for supplementary knowledge courses according to Form No. 02 attached to this Circular and notify the Customs Office of the list of students who received such certificates, including relevant information as required by the Customs Office for coordination in issuing, reissuing, or extending employee codes.
b) Prior to the expiration of their employee code, a customs brokerage service provider shall submit an application for extension of the employee code via the online public service system using Form No. 07 attached to this Circular; if there are changes to the individual identification number or national identity card number provided in the initial dossier, such information must be supplemented on Form No. 07.
c) Within two (2) working days from receipt of a complete application, the Director of the Customs Office shall extend the employee code for customs brokerage services or notify the customs brokerage service provider via the online public service system in case of non-compliance. The extension period is three (3) years from the date of extension.
4. Reissuance of Employee Code for Customs Brokerage Services:
a) An employee of a customs brokerage service provider may request reissuance of their code if any of the following conditions apply:
a.1) The customs brokerage service provider has changed its business registration name;
a.2) There are changes to the individual identification number or national identity card number of an employee.
b) A customs brokerage service provider shall submit an application for reissuance of the employee code via the online public service system using Form No. 07 attached to this Circular;
c) Within three (3) working days from receipt of a complete application, the Director of the Customs Office shall issue a new employee code or notify the customs brokerage service provider via the online public service system in case of non-compliance. The reissued code will be valid for three (3) years from the date of issuance.
An employee code for customs brokerage services may be changed to reflect the national identity card number still valid at the time of application for reissuance.

Article 6. Amendment and Supplement to Clause 3 of Article 10 of Circular No. 12/2015/TT-BTC, as amended by Clause 7 of Article 1 of Circular No. 22/2019/TT-BTC

"3. The procedure for recovering the employee code for customs clearance agents performing customs procedures shall be as follows:
a) A customs clearance agent submitting an application for recovery of the employee code for customs clearance, along with the connected account to the system processing electronic customs data in accordance with Form No. 07C attached hereto, where applicable under Clause 1 of this Article. Such application shall be submitted through the online public service portal within five days from the date on which the recovery of the employee code for customs clearance is required;
b) During management or upon discovery of violations by a customs clearance agent during inspection, the customs office in the region shall report to the Customs Authority within five working days after handling the violation to recover the employee code for customs clearance as provided under this Article;
c) Within three working days from receipt of an application from a customs clearance agent or a report from the customs office in the region or notification from other state management agencies regarding violations by a customs clearance agent, where such violations fall within the scope of recovery of the employee code for customs clearance as provided under Clause 1 of this Article, the Director of the Customs Authority shall issue a decision to recover the employee code for customs clearance in accordance with Form No. 09 attached hereto. In cases where the decision to recover the employee code for customs clearance is issued at the request of a customs clearance agent, the result will be provided through the online public service portal; in cases where the decision to recover the employee code for customs clearance is issued at the request of the customs office in the region or other state management agencies, such decision shall be sent to the customs clearance agent via registered mail."
Article 7. Amendment and Supplement to Forms Attached to Circular No. 12/2015/TT-BTC, as amended by Circulars No. 22/2019/TT-BTC and Circular No. 79/2022/TT-BTC
1. Replace Form No. 02, Form No. 03, and Form No. 11 issued under Circular No. 12/2015/TT-BTC, as amended by Circular No. 79/2022/TT-BTC, with the corresponding forms issued under this Circular.

2. Supplement Form No. 03A issued under this Circular.

3. Replace Forms No. 05 and No. 09 issued under Circular No. 12/2015/TT-BTC with the corresponding forms issued under this Circular.

4. Replace Form No. 04 issued under Circular No. 12/2015/TT-BTC with the corresponding form issued under this Circular.

5. Replace Forms No. 06, No. 07, No. 10, and No. 12 issued under Circular No. 12/2015/TT-BTC, as amended by Circular No. 22/2019/TT-BTC, with the corresponding forms issued under this Circular.

6. Replace Forms No. 06A, No. 06B, and No. 07C issued under Circular No. 22/2019/TT-BTC with the corresponding forms issued under this Circular.

7. Abolish Form No. 08 issued under Circular No. 12/2015/TT-BTC and Forms No. 07A, No. 07B issued under Circular No. 22/2019/TT-BTC.

6. Replaces Model No. 06A, Model No. 06B, and Model No. 07C annexed to Circular No. 22/2019/TT-BTC with the Models No. 06A, No. 06B, and No. 07C annexed to this Circular.

7. Abolishes Model No. 08 annexed to Circular No. 12/2015/TT-BTC and Models No. 07A and No. 07B annexed to Circular No. 22/2019/TT-BTC.

Article 8. To replace certain phrases in Circular No. 12/2015/TT-BTC, as amended by Circulars No. 22/2019/TT-BTC and No. 79/2022/TT-BTC

1. Replace the phrase "General Department of Customs" with the phrase "Customs Department" at: Clause 2, Point b Clause 3, Point b Clause 4, Clauses 5, 8 Article 3; Clause 4 Article 11; Clause 3 Article 15; Article 17; Clause 2 Article 18 Circular No. 12/2015/TT-BTC; Clauses 5, 9, 11 Article 1; Clause 3 Article 3 Circular No. 22/2019/TT-BTC.

2. Replace the phrase "Director of General Department of Customs" with the phrase "Director of Customs Department" at Clauses 5, 7, 8, 9, 11 Article 1 Circular No. 22/2019/TT-BTC.

3. Replace the phrase "Customs Department of Province/ Municipality" with the phrase "Regional Customs Sub-Department" at: Point b Clause 3, Clauses 4, 5 Article 3; Clause 1 Article 17 Circular No. 12/2015/TT-BTC; Clauses 9, 11 Article 1 Circular No. 22/2019/TT-BTC.

4. Replace the phrase "Director of Customs Department of Province/ Municipality" with the phrase "Sub-Department Director of Regional Customs Sub-Department" at: Point c Clause 2 Article 8 Circular No. 12/2015/TT-BTC.

5. Replace the phrase "General Department of Customs Electronic Information Portal" with the phrase "Customs Department Electronic Information Portal" at: Clauses 2, Point b Clause 3, Point b Clause 4 Article 3; Clauses 5, 7 Article 15 Circular No. 12/2015/TT-BTC; Clause 1 Article 1 Circular No. 22/2019/TT-BTC.

6. Replace the phrase "Director of Tax Department" with the phrase "Tax Director of Province/ Municipality" at Clause 2 Article 8 Circular No. 12/2015/TT-BTC.

Article 9. Implementation Provisions

1. This Circular shall take effect from May 10, 2026.

2. In the event that an organization or individual has submitted a file to perform administrative procedures in accordance with Circular No. 12/2015/TT-BTC as amended by Circulars No. 22/2019/TT-BTC before this Circular takes effect, such administrative procedure shall be processed in accordance with the provisions of the aforementioned Circulars. The time limit for processing the administrative procedure shall be implemented in accordance with the provisions of this Circular.

3. In case related documents cited herein are amended or supplemented by other regulatory legal documents, they shall be applied in accordance with the provisions of such new document.

4. In case any ambiguities arise during implementation, it is requested that organizations and individuals concerned report to the Ministry of Finance (through the Customs Department) for consolidation and guidance on handling.

Article 1. Amend and supplement certain clauses of Article 3 Circular No. 12/2015/TT-BTC as amended by Clause 1 Article 1 Circular No. 22/2019/TT-BTC

1. Amend and supplement Point b Clause 9 Article 3 as follows:

"b) Within fifteen days from the end of the examination period, the Director of Customs Department shall publicly announce the examination results on the Customs Department's Electronic Information Portal.

In case there is disagreement with the examination results announced by the Director of Customs Department, within fifteen days from the date of public announcement of the examination results on the Customs Department's Electronic Information Portal, the examinee may submit a request for re-examination of the subject. The date of receipt of the re-examination request shall be the day when the Customs Department directly receives the re-examination request or the postmark date of the postal service where it was sent. After the time limit specified above, the re-examination request will not be processed. Within fifteen days from the expiration of the period for receiving re-examination requests, the Director of Customs Department shall organize a re-examination in accordance with the examination regulations and announce the results of the re-examination on the Customs Department's Electronic Information Portal.

In case three subjects meet the requirements, the Director of Customs Department shall issue

2. Supplement Clause 10 Article 3 as follows:

"10. Costs for organizing the examination to obtain a customs business certification

a) The examinee must pay the examination fee in accordance with the notification from the examination committee. The examination fee shall be paid through electronic payment according to the instructions of the examination committee. In case the examinee has already paid the examination fee but does not attend the examination, no refund will be given for the amount already paid;

b) The examination committee shall prepare a budget for organizing the examination in accordance with regulations and on the principle of self-financing. The budget for organizing the examination must be approved by the Customs Department;

c) The Director of Customs Department, based on the actual situation regarding the organization of examinations to obtain customs business certification, shall issue regulations governing and managing the use of funds for organizing the examination."

Article 2. Amend and supplement Clause 2 of Circular No. 12/2015/TT-BTC as amended at Point b, Clause 2 of Circular No. 22/2019/TT-BTC

"2. Issuance of Customs Business Qualification Certificate:

a) For cases specified in Clause 1, Point a: Within thirty (30) days from the date of notification of examination results on the Customs Authority's Electronic Information Portal, the Director of the Customs Authority shall issue the Customs Business Qualification Certificate according to Form No. 03 attached to this Circular;

For cases specified in Clause 1, Point b

b.1) Within three (3) years from the date of retirement or cessation of employment or transfer of duties, an individual who has a need for issuance of the Customs Business Qualification Certificate shall submit an application for such certificate to the Customs Authority. The application includes:

Application form according to Form No. 11 attached to this Circular: one (1) original;

One (1) color photograph measuring 3x4 cm taken within six (6) months prior to submission of the application, with full name and date of birth clearly written on the back of the photograph.

b.2) Within three (3) working days from receipt of the request, the Customs Authority shall verify information in the personnel file kept at the Customs Authority, compare it against the conditions specified in Clause 1, Point b of this Circular and other cases as stipulated in Paragraph 2 of Article 8 of this Circular to examine whether to issue the Customs Business Qualification Certificate according to Form No. 03A attached to this Circular or provide a written response with reasons for non-issuance if conditions are not met.

c) The Customs Business Qualification Certificate is used to issue employee code for customs procedures as specified in this Circular."

Article 3. Amend and supplement Article 6 of Circular No. 12/2015/TT-BTC as amended at Paragraph 4 of Article 1 of Circular No. 22/2019/TT-BTC

"1. A business entity that meets the conditions specified in Clause 1, Point 20 of the Customs Law shall submit an application for recognition of compliance with the conditions to operate as a customs broker through the online public service system of the Customs Authority. The application includes:

a) Application form for recognition of compliance with the conditions to operate as a customs broker according to Form No. 04 attached to this Circular;

b) Application for issuance of employee code for customs procedures as specified in Points b and c, Clause 1 of Article 9 of this Circular.

2. Within three (3) working days from receipt of the business entity's application, the Director of the Customs Authority shall issue a decision recognizing the business entity as a customs broker according to Form No. 05 attached to this Circular, issue an employee code for customs procedures according to the provisions in Clause 2 of Article 9 of this Circular, provide feedback through the online public service system and update information on the Customs Authority's Electronic Information Portal.

3. In case a customs broker has Branches in other provinces or cities, if such branches meet the conditions specified in Article 20 of the Customs Law, they may be recognized as customs brokers. The recognition process shall follow the provisions of this Article.

4. When changing the name or registered business address on the Business Registration Certificate or Enterprise Registration Certificate, a customs broker shall submit a request for change of information to the Customs Authority through the online public service system. Within three (3) working days from receipt of the request, the Director of the Customs Authority shall issue a decision to change the information of the customs broker and update it on the Customs Authority's Electronic Information Portal.

5. Administrative procedures as specified in this Article and Articles 7, 9, and 10 are conducted through the online public service system; documents required for administrative procedures are scanned documents with digital signature by the business entity for each document. In case the online public service system cannot conduct administrative procedures, the customs authority shall notify on the customs information website no later than one (1) hour from the time of system failure and the expected duration to resolve the issue. During the period when the online public service system is down, a customs broker may choose to use paper documents at the Customs Authority; in which, the application for administrative procedures is an original document; other documents required for administrative procedures are copies signed by the legal representative of the business entity and stamped with their seal or certified or notarized by an authorized authority."

Article 4. Amend and supplement points b, c of clause 1 and point c of clause 2 of Point 7 of Circular No. 12/2015/TT-BTC as amended by paragraph 5 of clause 1 of Circular No. 22/2019/TT-BTC

1. Amend and supplement points b, c of clause 1 as follows:

"b) The Director of the Customs Office shall decide to temporarily suspend the operations of a customs broker for a maximum period of six (6) months in cases specified at sub-paragraph a of this paragraph according to Form No. 06A attached to this Circular.

In case during the management process or upon inspection, the Regional Customs Office discovers violations as provided in sub-paragraphs a.1, a.2 and a.3 of sub-paragraph a of this paragraph, it shall report to the Customs Authority for implementation of temporary suspension of customs broker operations in accordance with the provisions of this paragraph.

In case a customs broker requests temporary suspension of operations, it shall submit a letter through the e-government service system according to Form No. 12 attached to this Circular. Within three (3) working days from the date of receipt of the request from the customs broker or report from the Regional Customs Office, the Director of the Customs Authority shall issue a decision on temporary suspension of operations for the customs broker.

c) For a period of six (6) months from the date of suspension, if the customs broker has remedied and submitted a letter requesting resumption of operations through the e-government service system according to Form No. 06B attached to this Circular, within ten (10) working days from the date of receipt of the request from the enterprise, the Director of the Customs Authority shall organize inspection and verification of the operating conditions of the customs broker and issue a decision allowing the customs broker to resume operations for enterprises that meet all the conditions or provide written response with reasons if they do not meet the conditions as per regulations. The results of administrative procedure handling will be returned through the e-government service system."

2. Amend and supplement point c of clause 2 as follows:

"c) In case a customs broker requests termination of operations, it shall submit a letter through the e-government service system according to Form No. 12 attached to this Circular. Within three (3) working days from the date of receipt of the request from the customs broker, the Director of the Customs Authority shall issue a decision terminating the operations of the customs broker.

Article 5. Amend and supplement Article 9 of Circular No. 12/2015/TT-BTC as amended by paragraph 6 of clause 1 of Circular No. 22/2019/TT-BTC

"Article 9. Procedures for issuance and extension of customs broker employee code

1. A customs broker shall prepare a dossier requesting the issuance of a customs broker employee code, including:

a) Application form for issuance of customs broker employee code according to Form No. 07 attached to this Circular;

b) Diploma in law, economics, or engineering from university or college;

c) Customs declaration training certificate for cases where the customs declaration training certificate was issued before 2019.

In case the customs declaration training certificate has expired five (5) years from the date of issuance, the application form for issuance of customs broker employee code shall include information on the completion certificate for supplementary legal knowledge training in customs law issued within three (3) years prior to submission as per provisions at sub-paragraph a.2 of paragraph 3 of this article;

d) Other documents in the dossier for issuance of customs broker employee code as provided in paragraphs b and c of this clause are documents of each individual listed in the application.

2. The dossier requesting the issuance of a customs broker employee code shall be submitted to the Customs Authority through the e-government service system. Within three (3) working days from receipt of complete dossier, the Director of the Customs Authority shall issue the customs broker employee code and return the result through the e-government service system. In case not meeting the conditions, reply to the enterprise through the e-government service system.

The customs broker employee code is identical with the personal identification number or national identity card number or national identity card still valid of the person issued and remains valid for three (3) years from the date of issuance. Upon expiration of this period, to continue as a customs broker employee, the customs broker shall follow the procedures for extension as per provisions at paragraph 3 of this article.

3. Extension of customs broker employee code

a) A customs broker's time of use of the code may be extended if they meet the following conditions:

a.1) Not among those whose codes have been revoked according to provisions at Article 10 of this Circular;

a.2) Have participated in supplementary legal knowledge training for customs law with minimum duration of three (3) days (8 hours per day) conducted by colleges, universities, academies, or training institutions specializing in customs law, based on agreed-upon training program with the Customs Authority.

The Customs Authority shall announce a list of educational institutions that have agreed upon the training program with the Customs Authority on its official website. These institutions shall issue completion certificates for supplementary training according to Form No. 02 attached to this Circular and notify the Customs Authority of the list of trainees who received such certificates, including relevant information as required by the Customs Authority for coordination in issuance, reissuance, and extension procedures of customs broker employee codes;

b) Prior to expiration of the customs broker employee code, the customs broker shall submit a letter requesting extension of the customs broker employee code according to Form No. 07 attached to this Circular through the e-government service system; in case there is change in personal identification number or national identity card number provided in the application dossier for issuance of the customs broker employee code, supplement information on the changed national identity card number on Form No. 07.

c) Within a period of 02 working days from the date when all the application documents are received, the Director of the Customs Office shall extend the customs broker employee code or respond to the customs broker in cases where the conditions do not meet the online public service system requirements. The extension period is 03 years from the date of extension.

4. Reissue of the customs broker employee code:

a) A customs broker employee shall be reissued with a customs broker employee code if it falls within the following circumstances:

a.1) The customs broker changes its business registration name;

a.2) The customs broker employee changes their personal identification number or national identity card number.

b) A customs broker shall submit an application for reissuance of the customs broker employee code in accordance with Form No. 07 attached to this Circular through the online public service system, along with a request;

c) Within a period of 03 working days from the date when all the application documents are received, the Director of the Customs Office shall reissue the customs broker employee code or respond to the customs broker in cases where the conditions do not meet the online public service system requirements.

The customs broker employee code is changed according to the national identity card number that remains valid at the time of requesting reissuance.

Article 6. Amend and supplement Clause 3 of Article 10 of Circular No. 12/2015/TT-BTC, as amended and supplemented by Clause 7 of Article 1 of Circular No. 22/2019/TT-BTC

BTC

"3. The procedure for recovering the customs broker employee code is as follows:

a) A customs broker shall submit an application in accordance with Form No. 07C attached to this Circular, requesting recovery of the customs broker employee code and the account connected to the electronic data processing system, for cases specified in Clause 1 of this Article. The application must be submitted through the online public service system within a period of 05 days from the date when the situation requiring recovery of the customs broker employee code arises;

b) During management or inspection, if violations by a customs broker employee are discovered, the Customs Office in the region shall report to the Director of the Customs Office for recovery of the customs broker employee code within 05 working days after handling the violation;

c) Within a period of 03 working days from the date when the customs broker's application is received or the report by the Customs Office in the region or notification from other state management agencies about the customs broker employee's misconduct, which falls under the circumstances requiring recovery of the customs broker employee code as specified in Clause 1 of this Article, the Director of the Customs Office shall issue a decision to recover the customs broker employee code in accordance with Form No. 09 attached to this Circular. In cases where the decision is issued based on the customs broker's application, the result will be provided through the online public service system; in cases where the decision is issued based on the report by the Customs Office in the region or other state management agencies, the recovery decision shall be sent to the customs broker via postal services."

Article 7. Amendment, Supplement, Replacement, Abolition of Forms Issued Together with Decree No. 12/2015/TT-BTC as Amended and Supplemented by Decrees Nos. 22/2019/TT-BTC and 79/2022/TT-BTC

1. Replace Form No. 02, Form No. 03, and Form No. 11 issued together with Decree No. 12/2015/TT-BTC as amended by Decree No. 79/2022/TT-BTC with the corresponding Forms No. 02, No. 03, and No. 11 issued together with this Decree.

2. Supplement Form No. 03A issued together with this Decree.

3. Replace Form No. 05 and Form No. 09 issued together with Decree No. 12/2015/TT-BTC with the corresponding Forms No. 05 and No. 09 issued together with this Decree.

4. Replace Form No. 04 issued together with Decree No. 12/2015/TT-BTC with the corresponding Form No. 04 issued together with this Decree.

5. Replace Forms No. 06, No. 07, No. 10, and No. 12 issued together with Decree No. 12/2015/TT-BTC as amended by Decree No. 22/2019/TT-BTC with the corresponding Forms No. 06, No. 07, No. 10, and No. 12 issued together with this Decree.

6. Replace Forms No. 06A, No. 06B, and No. 07C issued together with Decree No. 22/2019/TT-BTC with the corresponding Forms No. 06A, No. 06B, and No. 07C issued together with this Decree.

7. Abolish Form No. 08 issued together with Decree No. 12/2015/TT-BTC and Forms Nos. 07A and 07B issued together with Decree No. 22/2019/TT-BTC.

Article 8. Amendment of Certain Expressions in Decree No. 12/2015/TT-BTC as Amended According to the Provisions in Decrees Nos. 22/2019/TT-BTC and 79/2022/TT-BTC

1. Replace the expression "General Department of Customs" with the expression "Customs Office" at: paragraph 2, point b of paragraph 3, paragraphs 4, 5, 8 of Article 3; paragraph 4 of Article 11; paragraph 3 of Article 15; Article 17; paragraph 2 of Article 18 of Decree No. 12/2015/TT-BTC; paragraphs 5, 9, 11 of Article 1 and point 3 of Article 3 of Decree No. 22/2019/TT-BTC.

2. Replace the expression "Director of General Department of Customs" with the expression "Director of Customs Office" at paragraphs 5, 7, 8, 9, 11 of Article 1 of Decree No. 22/2019/TT-BTC.

3. Replace the expression "Customs Office of Province/ City" with the expression "Regional Customs Sub-office" at: point b of paragraph 3, paragraphs 4, 5 of Article 3; paragraph 1 of Article 17 of Decree No. 12/2015/TT-BTC; paragraphs 9, 11 of Article 1 of Decree No. 22/2019/TT-BTC.

4. Replace the expression "Director of Customs Office of Province/ City" with the expression "Sub-director of Regional Customs Sub-office" at point c of paragraph 2 of Article 8 of Decree No. 12/2015/TT-BTC.

5. Replace the expression "Electronic Information Portal of General Department of Customs" with the expression "Electronic Information Portal of Customs Office" at: paragraphs 2, point b of paragraph 3, point b of paragraph 4 of Article 3; paragraphs 5, 7 of Article 15 of Decree No. 12/2015/TT-BTC; paragraph 1 of Article 1 of Decree No. 22/2019/TT-BTC.

6. Replace the expression "Director of Tax Office" with the expression "Tax Director of Province/ City" at paragraph 2 of Article 8 of Decree No. 12/2015/TT-BTC.

Article 9. Provisions for Implementation

1. This Decree shall take effect from May 10, 2026.

2. In the event that an organization or individual has submitted a file to perform administrative procedures in accordance with the provisions of Decree No. 12/2015/TT-BTC as amended and supplemented by Decrees Nos. 22/2019/TT-BTC before this Decree takes effect, such administrative procedures shall be processed in accordance with the provisions of the aforementioned Decrees. The time limit for processing administrative procedures shall be implemented in accordance with the provisions of this Decree.

3. In case any relevant regulatory documents referred to in this Decree are amended or supplemented by other legal regulations, such provisions shall apply according to the new legal regulation.

4. In case of any emerging issues during implementation, it is requested that organizations and individuals concerned report to the Ministry of Finance (through the General Department of Customs) for consolidation and guidance on handling.

Prime Minister; Deputy Prime Ministers;

Central Party Committee Office and its Committees;

Office of the General Secretary;

National Assembly Office;

Ethnic Affairs Council:

National Assembly Committees;

Office of the President;

Supreme People's Procuratorate;

National Audit Office:

Ministries, agencies at the same level as ministries, and agencies under the Government;

People's Committees of provinces and cities directly under the Central Government;

Vietnam Chamber of Commerce and Industry;

Regional Customs Sub-offices;

Gazette:

Government Website:

Ministry of Finance Website;

General Department of Customs Website;

Lru: VT, CHQ (609).

LIST OF FORMS

(Annexed to Decree No. 25/2026/TT-BTC dated .../.../2026 by the Minister of Finance)

Form No. 02 - Certificate of Completion of Supplementary Legal Knowledge Training for Customs Agents.

Form No. 03 - Competency Certificate in Customs Declaration (issued to individuals as specified in point a, paragraph 1 of Article 4 of this Decree).

Form No. 03A – Competency Certificate in Customs Declaration (issued to individuals as specified in point b, paragraph 1 of Article 4 of this Decree).

Form No. 04 - Application for Recognition of Agency Operations and Issuance of Employee Code for Agency Operations.

Form No. 05 - Decision on Recognition of Agency Operations.

Form No. 06 - Decision on Termination of Agency Operations.

Form No. 06A - Decision on Suspension of Agency Operations.

Form No. 06B - Decision on Resumption of Agency Operations.

Form No. 07 - Application for Issuance, Extension, or Reissuance of Employee Code for Agency Operations.

Form No. 07C - Application for Revocation of Employee Code for Agency Operations.

Form No. 10 - Report on the Operation of Agency Operations.

Form No. 12 - Application for Suspension or Termination of Agency Operations.

Issuing Authority

CERTIFICATE

Full Name: ... (Name of the person certified)

Has completed supplementary legal knowledge training for customs agents from .../.../... to .../.../... at ...

Decision No. Issuing Certificate: ... Date...

Code: .../20.../GCN=...

Form No. 03

CUSTOMS OFFICE

COMPETENCY IN CUSTOMS DECLARATION

Issued based on Decision No. .../QĐ-CHQ dated ... month ... year, regarding the establishment of the Competency Examination Committee for Customs Declaration.

Based on the Decision No. …/QĐ-CHQ dated ... day of ... month, year ... concerning the establishment of the Customs Business Competency Certification Examination Board;

DECISION No. ..., dated ..., month ..., year ..., of ..., concerning the issuance of a customs business qualification certificate to candidates who meet the requirements in the customs business qualification examination held in ...

DIRECTOR OF CUSTOMS BUREAU

Issuance of a customs business qualification certificate to:

Date of birth: .../.../...

Identity card number ..., issued on ..., at ...

Hanoi, date .../.../...

(Signed, with full name and stamp)

Form No. 03A

QUALIFICATION CERTIFICATE

DECISION No. ..., dated ..., month ..., year ..., of ..., concerning the retirement/termination/transferring of duties for Mr./Ms. ...

3x4 cm photograph

Date of birth: ...

Identity card number ..., issued on ..., at ...

Signature of the person receiving the certificate

No.: ...

Date ... month ... year ...

Form No. 04

MANAGING AUTHORITY

Information on the major studied by individuals applying for employee codes for customs brokers

Form No. 05

MINISTRY OF FINANCE

Recognition of customs broker operations

DIRECTOR OF CUSTOMS BUREAU

Based on Law on Customs No. 54/2014/QH13, amended and supplemented by Law No. 90/2025/QH15;

Based on Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance detailing procedures for issuing a customs business qualification certificate; issuing and revoking employee codes for customs brokers; procedures and processes for recognizing and operating as a customs broker, amended and supplemented by Circular No. 22/2019/TT-BTC dated April 16, 2019 and Circular No. ..., 2026/TT-BTC dated .../.../2026 of the Minister of Finance;

Based on the application for recognition of customs broker operations attached to the letter No. ..., date .../.../... from Company ...

In accordance with the recommendation of the Customs Supervision Management Board,

DECISION:

To recognize the operations of a customs broker for Company ...

Article 1. Recognition:

(Name of enterprise):

Meets the conditions for operating as a customs broker.

(Name of enterprise) …shall be responsible for complying with the provisions of the Customs Law, Circular No. 12/2015/TT-BTC dated January 30, 2015 by the Minister of Finance, which details the procedures for issuing a business customs declaration certificate; issuance and revocation of customs broker employee codes; procedures, processes for recognizing and operating as a customs broker, and any subsequent amendments or supplements.

Article 2. This decision takes effect from the date of signature.

Article 3. The legal representatives (of enterprise) …, Head of the Customs Supervision Management Board, and District Customs Director …shall be responsible for implementing this decision./.

Signed, with full name and seal

Lru: VT,...(3b).

Model No. 06

DECISION

On the cessation of customs broker operations

DIRECTOR OF THE CUSTOMS BUREAU

Based on the Customs Law No. 54/2014/QH13, amended and supplemented by Law No. 90/2025/QH15;

Based on Circular No. 12/2015/TT-BTC dated January 30, 2015 by the Minister of Finance, which details the procedures for issuing a business customs declaration certificate; issuance and revocation of customs broker employee codes; procedures, processes for recognizing and operating as a customs broker, amended and supplemented by Circular No. 22/2019/TT-BTC dated April 16, 2019 and Circular No. .../2026/TT-BTC dated …/…/2026 of the Minister of Finance;

Considering the request from (Customs District or enterprise) …for the cessation of customs broker operations;

In accordance with the recommendation of the Head of the Customs Supervision Management Board,

DECISION:

Article 1. Cessation of customs broker operations for:

(Name of enterprise)

Recognized as a customs broker at Decision No. … dated … by …(Director General of the General Department of Customs or Director of the Customs Bureau) regarding recognition of customs broker operations

Article 2. This decision takes effect from the date of signature.

Article 3. The legal representatives (of enterprise) …, Head of the Customs Supervision Management Board, and District Customs Director …shall be responsible for implementing this decision./.

DIRECTOR OF THE CUSTOMS BUREAU (Signed, with full name and seal)

As per Article 3;

Lru: VT, ... (3b).

Model No. 06A

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

DECISION

On the temporary suspension of customs broker operations

DIRECTOR OF THE CUSTOMS BUREAU

Based on the Customs Law No. 54/2014/QH13, amended and supplemented by Law No. 90/2025/QH15;

Based on Circular No. 12/2015/TT-BTC dated January 30, 2015 by the Minister of Finance, which details the procedures for issuing a business customs declaration certificate; issuance and revocation of customs broker employee codes; procedures, processes for recognizing and operating as a customs broker, amended and supplemented by Circular No. 22/2019/TT-BTC dated April 16, 2019 and Circular No. .../2026/TT-BTC dated …/…/2026 of the Minister of Finance;

Considering the request from (Customs District or enterprise) …for temporary suspension

In accordance with the recommendation of the Head of the Customs Supervision Management Board,

DECISION:

Article 1. Suspension of Customs Brokerage Agency Operations

The operation of a customs brokerage agency shall be suspended upon recognition in Decision No. ... dated ... of ... (Director of the General Department of Taxation or Director of the Department of Taxation) concerning the recognition of customs brokerage agency operations.

Article 2. This decision takes effect from the date of signature. If, within six months from the date of issuance of this decision, a customs brokerage agency fails to rectify and submit a written request for continued operation, the Department of Taxation shall issue a decision terminating the customs brokerage agency's operations in accordance with regulations.

Article 3. The legal representatives of (company) ..., Head of the Customs Supervision Management Committee, and District Director of the Customs Office ... are responsible for implementing this decision./.

As per Article 3:

Lru: VT, ... (3b).

Form No. 06B

DECISION

On the continuation of customs brokerage agency operations

DIRECTOR OF THE DEPARTMENT OF CUSTOMS

Based on the Customs Law No. 54/2014/QH13, amended and supplemented by the Law No. 90/2025/QH15;

Based on Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance detailing procedures for issuing a customs declaration business certificate; issuance and revocation of customs brokerage agency employee codes; procedures, and regulations for recognizing and operating a customs brokerage agency, amended and supplemented by Circular No. 22/2019/TT-BTC dated April 16, 2019 and Circular No. .../2026/TT-BTC dated .../.../2026 of the Minister of Finance;

Based on Decision No. ...dated ...of the Director of the Department of Customs concerning the recognition of customs brokerage agency operations;

Based on Decision No. ...dated ...of the Director of the Department of Customs regarding the review

of the application attached to the letter No. ...regarding the request for continued operation of a customs brokerage agency by (company) ...; and

The result of the inspection of the operating conditions of a customs brokerage agency for (company) ...

In accordance with the request from the Head of the Customs Supervision Management Committee,

DECISION:

Article 1. Permission is granted to continue operations as a customs brokerage agency for:

(Company name) ...

Tax registration number: ...

The aforementioned company shall comply with the provisions of the Customs Law, Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance detailing procedures for issuing a customs declaration business certificate; issuance and revocation of customs brokerage agency employee codes; procedures, and regulations for recognizing and operating a customs brokerage agency, and Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance and any amendments or supplements thereto.

Article 2. This decision takes effect from the date of signature.

Article 3. The legal representatives of (company) ..., Head of the Customs Supervision Management Committee, and District Director of the Customs Office ... are responsible for implementing this decision./.

For reference:

As per Article 3:

Lru: VT, ... (3b).

Form No. 07

..., date...month...year...

APPLICATION FOR ISSUANCE/EXTENSION/REISSUANCE OF CUSTOMS BROKERAGE AGENCY EMPLOYEE CODE

To: Department of Customs
Based on the Customs Law No. 54/2014/QH13, amended and supplemented by the Law No. 90/2025/QH15;

Based on Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance detailing procedures for issuing a customs declaration business certificate; issuance and revocation of customs brokerage agency employee codes; procedures, and regulations for recognizing and operating a customs brokerage agency, amended and supplemented by Circular No. 22/2019/TT-BTC dated April 16, 2019 and Circular No. .../2026/TT-BTC dated .../.../2026 of the Minister of Finance;

Based on employment contract No. __ dated _/_/_ between (company) __ and Mr./Ms. __

After review and inspection, Company ... self-assesses that Mr./Ms. has met all the conditions for a customs brokerage agency employee as stipulated in Article 20 of the Customs Law and the aforementioned Circulars. Therefore, the company requests the Department of Customs to consider issuing/extension/reissuance of the customs brokerage agency employee code for:

Bachelor's degree in ...; certificate number: ...; date of issuance:...; place of issuance:...

Customs declaration business certificate No.: ...; issued on ...; Issuing authority:

3. Select and fill in the administrative procedure to be performed

Select and fill in the administrative procedure to be performed

Fill in the major field of study for the individual requesting issuance of a customs brokerage agency employee code

Fill in the major field of study for the individual requesting issuance of a customs brokerage agency employee code

Fill in the reason for requesting reissuance of the customs brokerage agency employee code if applicable.

12

(AUTHORIZED REPRESENTATIVE OF THE COMPANY)
(Sign, name clearly, affix seal)
Form No. 07C

MANAGING COMPANY

APPLICATION FOR REVOCATION OF CUSTOMS BROKERAGE AGENCY EMPLOYEE CODE

To: Department of Customs

Based on the Customs Law No. 54/2014/QH13, amended and supplemented by the Law No. 90/2025/QH15; Based on Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance detailing procedures for issuing a customs declaration business certificate; issuance and revocation of customs brokerage agency employee codes; procedures, and regulations for recognizing and operating a customs brokerage agency, amended and supplemented by Circular No. 22/2019/TT-BTC dated April 16, 2019 and Circular No. .../2026/TT-BTC dated .../.../2026 of the Minister of Finance; Requesting the Director of the Department of Customs to consider revoking the customs brokerage agency employee code issued to Mr./Ms.:

Employee Card for Customs Procedures;

Form No. 09

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

DECISION

Revocation of Employee Code for Customs Procedures

DIRECTOR OF CUSTOMS BUREAU

Based on the Customs Law No. 54/2014/QH13 amended and supplemented by the Law No. 90/2025/QH15;

Based on Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance detailing the procedures for issuing a Customs Business Competency Certificate; issuance and revocation of employee codes for customs procedures; procedures and formalities for recognition and operation of customs procedures agents, amended and supplemented by Circular No. 22/2019/TT-BTC dated April 16, 2019 and Circular No. .../2026/TT-BTC dated .../.../2026 of the Minister of Finance;

Considering the request from enterprise …or Regional Customs Bureau regarding the revocation of employee codes for customs procedures (if applicable);

In accordance with the proposal by the Head of the Customs Supervision and Management Committee,

DECISION:

Article 1. Revocation of employee code for customs procedures for:

Date of Birth: …Employee Code: …issued on …/…/…

Who is an agent handling customs procedures for (enterprise) …

Article 2. This decision shall take effect from the date of signature.

Article 3. The persons named in Article 1 of this Decision, General Director (of enterprise) …, Head of the Customs Supervision and Management Committee, and Regional Customs Bureau Director …shall be responsible for implementing this Decision./.

Lru : VT, ... (3b).

Form No. 10

…day …month …year …

REPORT ON THE ACTIVITY OF CUSTOMS PROCEDURE AGENT

(Quarter.../20...)

To: Regional Customs Bureau...

Name of customs procedure agent: …Tax Registration Number: …

2. Violations of tax, customs, and other laws (number of cases, acts) (including violations by the consignor): …

3. Changes in the operating conditions of the customs procedure agent:

Change in business registration name/address: (if applicable) .

Change in customs procedure agents' staff: (if applicable) …

4. Obstacles and suggestions:

Regarding export policy ...;

Regarding tax policy ...;

Regarding customs procedures ...;

Regarding the operation of customs procedure agent ...;

Regarding cooperation between Customs, customs procedure agents, and consignors ...;

Form No. II

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

APPLICATION FOR ISSUANCE OF CUSTOMS BUSINESS COMPETENCY CERTIFICATE

To: Customs Bureau

Based on the Customs Law No. 54/2014/QH13 amended and supplemented by the Law No. 90/2025/QH15;

The attached documents include:

Form No. 12

To: Customs Bureau.

Based on the Customs Law No. 54/2014/QH13 amended and supplemented by the Law No. 90/2025/QH15;

Based on Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance detailing the procedures for issuing a Customs Business Competency Certificate; issuance and revocation of employee codes for customs procedures; procedures and formalities for recognition and operation of customs procedure agents, amended and supplemented by Circular No. 22/2019/TT-BTC dated April 16, 2019 and Circular No. .../2026/TT-BTC dated .../.../2026 of the Minister of Finance;

The company has been recognized as a customs procedure agent under Decision No.……… on …Now the company requests that the Director of Customs Bureau implement the temporary suspension or termination of operations for the customs procedure agent.

It is requested that the Customs Bureau consider and resolve this matter in accordance with regulations./.

... (AUTHORIZED REPRESENTATIVE OF THE COMPANY)

(Signed, with name and seal)
BUSINESS LAW

(Signed, with full name recorded, and stamped)