Circular No. 73/2005/TT-BTC guiding the implementation of certain provisions of Government Decree No. 79/2005/NĐ-CP dated June 16, 2005 on conditions for registration and operation of customs clearance agents.

CIRCULAR

Guidelines for Implementing Certain Provisions of Decree No. 79/2005/NĐ-CP dated June 16, 2005

of the Government on Conditions for Registration and Operation

of Customs Declaration Agents

Pursuant to the Law on Customs dated June 29, 2001;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 79/2005/NĐ-CP dated June 16, 2005 of the Government on Conditions for Registration and Operation of Customs Declaration Agents.

The Ministry of Finance issues guidelines for certain implementation contents as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. This Circular applies to customs declaration agents (hereinafter referred to as customs agents) as stipulated in Decree No. 79/2005/NĐ-CP dated June 16, 2005 of the Government on Conditions for Registration and Operation of Customs Declaration Agents.

When handling customs procedures, customs agents act on their own behalf to declare, sign, and stamp the customs declaration form based on the contract signed with the exporter/importer (hereinafter referred to as the consignor).

2. The provisions of this Circular shall not apply to cases where the consignor handles customs procedures themselves and cases where a person authorized by the consignor declares and handles customs procedures for each export/import consignment.

3. Every six months, customs agents are responsible for submitting a written report on their operational status to the Provincial Customs Department (hereinafter referred to as the Provincial Customs Department) where the main office of the customs agent is located, detailing the number of customs service transactions performed, compliance with customs laws, errors, causes, and corrective measures, and recommendations to customs authorities.

4. The Provincial Customs Department is responsible for inspecting and supervising the customs procedures handled by customs agents within its jurisdiction. Every six months, the Provincial Customs Department reports to the General Department of Customs on the customs procedures handled by customs agents, inspection results, and supervision outcomes of the customs authority.

5. The General Department of Customs is responsible for informing the Provincial Customs Departments about cases where customs agents have been decided by the Department of Planning and Investment not to continue operations or temporarily suspended by the General Department of Customs, and customs agents' staff whose agent staff cards have been revoked.

II. SPECIFIC GUIDELINES

1. Conditions for Becoming a Customs Agent

Customs agents must fully meet the conditions set out in Article 2 of Decree No. 79/2005/NĐ-CP. Specifically, the condition regarding the connection of the customs agent's computer network with the customs authority as stipulated in Clause 4, Article 2, Decree No. 79/2005/NĐ-CP means:

- Electronic customs documents complying with customs data standards and compatible hardware systems;

- Ability to transmit data to the customs authority and receive feedback according to standards.

2. Conditions for Becoming a Customs Agent Staff Member

2.1. Customs agent staff members must fully meet the conditions prescribed in Article 3 of Decree No. 79/2005/NĐ-CP. Specifically, the condition regarding having a diploma at the intermediate level or higher in economics or law as stipulated in Clause 2, Article 3 of this Decree means a regular graduation certificate from all intermediate-level institutions and above, with majors being economic and legal fields.

2.2. For staff members of enterprises specializing in logistics and transportation services for export/import goods, if they have directly handled customs procedures for at least one year up to the date this Circular takes effect, hold a regular graduation certificate from intermediate-level institutions or higher, but do not belong to majors in economics and law, they are still considered qualified.

3. Regarding Training and Issuance of Customs Declaration Professional Certificates

3.1. Training Institutions: The General Department of Customs or other educational institutions in Vietnam that have registered with the General Department of Customs when conducting training (hereinafter referred to as training institutions).

3.2. Training Content:

- Customs Law;

- Export tax, import tax, value-added tax, special consumption tax; fees and charges;

- Goods classification;

- Customs valuation;

- Intellectual property rights;

- Origin of goods;

- Foreign trade practices;

- Electronic customs procedures.

3.3. Examination Conditions:

Individuals who have completed short-term courses organized by training institutions or possess course certificates (or grade sheets for subjects issued by universities) covering the aforementioned training content provided by universities in the Vietnamese education system can participate in examinations to obtain a customs declaration professional certificate. In cases where only partial course certificates are available, individuals may register for part of the training course organized by the training institution for the remaining content.

3.4. Examination for Issuance of Customs Declaration Professional Certificate:

- Organizing Authority: The General Department of Customs;

- Examination Venue: Determined by the General Department of Customs suitable for the number of participants in each examination session.

- Examination Subjects:

+ Subject One: Customs Procedures (including goods classification and customs valuation);

+ Subject Two: Tax Laws (including export tax, import tax, value-added tax, and special consumption tax related to export/import goods);

+ Subject Three: Origin of Goods;

- Examination Format: Written examination.

- Examination Schedule: Examinations will be held twice a year in April and October.

- Candidates scoring below 5 points (out of 10) in any subject are deemed not to have met the requirements and will not be issued a customs declaration professional certificate. These candidates may register for the next examination session to obtain the certificate.

- The General Department of Customs will establish an examination board and issue the customs declaration professional certificate within ten working days from the date of the official examination results.

Individuals registering for short-term training courses and examinations organized by the General Department of Customs must pay tuition and other fees as prescribed by current laws.

4. Customs Agent Staff Card

4.1. Staff members of customs agents who have been confirmed in writing by the Provincial Customs Department to meet the operating conditions and the conditions stipulated in Article 3 of Decree No. 79/2005/NĐ-CP will be considered for issuance of a customs agent staff card by the General Department of Customs;

4.2. Application Documents:

- A request document from the main customs agency agent. The document must clearly state: the name of the customs agency agent; full name; ID number, date, place of issuance of the identity card of the person applying for the card and confirm that the applicants do not fall under the cases stipulated in Article 4 of Decree No. 79/2005/NĐ-CP.

- Notarized copies of certificates and qualifications specified in Clause 2, Clause 3, Article 3 of Decree No. 79/2005/NĐ-CP.

4.3. Within ten working days from the date of receiving complete and valid application files, the General Department of Customs shall be responsible for issuing cards (as prescribed in the appendix to this Circular) to employees of customs agency agents. In case of refusal to issue the card, there must be a notification letter clearly stating the reasons sent to the main customs agency agent. The person issued the card must pay the card issuance fee as prescribed by law.

4.4. The customs agency employee's card is valid for two years from the date of issuance. Customs agency employees may use the card to handle customs procedures at all provincial customs offices in accordance with the provisions of the Law on Customs, Decree No. 79/2005/NĐ-CP, and related legal documents.

4.5. When the card is lost, torn and cannot be used, or when the extension space has been exhausted, or when a customs agency employee transfers to work for another customs agency, the main customs agency agent must submit a document to the General Department of Customs where the card was issued to apply for a new card. The document must clearly state the reason for requesting a new card, full name, ID number of the employee applying for a new card, and the main customs agency agent must be responsible for the contents of these items. Within three working days from the receipt of the document, the General Department of Customs will check the reason for requesting a new card, the compliance with laws of the customs agency employee, and issue a new card to the customs agency employee. In case of refusal to issue a new card, a clear reason must be notified in writing to the main customs agency agent.

4.6. Fifteen days before the expiration of the card, the main customs agency agent must submit a document requesting an extension of the card for their customs agency employees, including a detailed explanation about the compliance with laws, any violations committed by the customs agency employees or consignments handled by them. Within seven working days from the receipt of the document, the General Department of Customs will check the compliance with customs laws of the employee. If they comply well, the card will be extended for two years. In case of refusal to extend the card, a clear reason must be notified in writing to the main customs agency agent.

5. Procedures and documents for registering customs agency operations

5.1. Before commencing operations, the customs agency must submit the documents specified in Clause 3, Article 7 of Decree No. 79/2005/NĐ-CP to the Provincial Customs Office where the customs agency has its headquarters. In case the headquarters of the customs agency does not have a Provincial Customs Office, it must submit the documents to the Provincial Customs Office with a border gate where the customs agency regularly operates (one copy of each type of document).

5.2. The Provincial Customs Office will accept the documents, check their legality, validity, and content. At Provincial Customs Offices that have implemented electronic customs procedures, they must also check the condition of network connection between computers and the customs authority.

Within ten working days from the date of receiving complete and valid documents, the Provincial Customs Office must complete the inspection and issue a confirmation document stating that the customs agency meets the conditions stipulated in Decree No. 79/2005/NĐ-CP for commencing operations. In case the customs agency does not meet the required conditions, a guidance document must be issued to instruct the customs agency to make necessary supplements.

The Provincial Customs Office will send one copy of the confirmation document to the General Department of Customs to notify the list of customs agencies to all Provincial Customs Offices.

6. Activities of customs agency

6.1. The following tasks must be recorded in the contract between the customs agency and the consignor, and the customs agency must be responsible for performing them:

- Filling out, signing, stamping, and submitting the customs declaration form; submitting and presenting relevant customs documents in the customs file related to export and import consignments; signing records prepared by customs officers related to export and import consignments;

- Presenting goods at the designated location for customs officers to conduct physical inspections (for cases requiring physical inspections) and witnessing the inspection process.

6.2. Other customs procedures listed in Clause 4, Article 8 of Decree No. 79/2005/NĐ-CP, if agreed upon by the customs agency and the consignor to be handled by the customs agency, must be stipulated in the contract. In such cases, the customs agency will perform the rights and responsibilities of the consignor in carrying out these tasks.

6.3. During the handling of customs procedures for export and import consignments and throughout their operations, the customs agency must strictly adhere to customs laws and other related laws. Upon discovering suspicious circumstances or information indicating potential violations of customs laws in export and import consignments, the customs agency must immediately report to the customs authority for timely action.

7. Responsibilities of the consignor

7.1. The consignor can choose customs agencies announced nationwide by the customs authority to sign contracts for handling customs procedures for their export and import consignments as stipulated in Clause 3 and Clause 4, Article 8 of Decree No. 79/2005/NĐ-CP.

7.2. After signing a contract with the customs agency, every time there are export or import goods, the consignor must provide complete and accurate documents and information related to the export and import consignment to enable the customs agency to handle customs procedures.

7.3. The consignor must cooperate with the customs agency to resolve any issues arising in relation to the consignment.

8. Free support provided by the customs authority to customs agencies

8.1. Technical support for network connection: The customs authority provides technical support for connecting the customs agency's network with the customs authority's network. The support includes providing electronic customs declaration software programs, installing the program, and connecting the customs agency's computer with the customs authority's computer (only free support is provided once).

Customs agents are eligible to participate in training courses and research on international standards related to electronic customs procedures; training courses providing electronic data exchange standards and security conditions when connecting to the customs authority's system.

8.2. The Provincial Customs Department must have a dedicated unit responsible for monitoring, guiding, and advising customs agents upon request. Quarterly, the Provincial Customs Department organizes meetings with customs agents in the province to discuss customs operations, answer questions about customs procedures, update new regulations, and provide newly issued legal documents to customs agents.

8.3. Customs agent staff may be invited to attend short-term or specialized training courses and seminars on customs operations organized by the General Department of Customs or jointly with the World Customs Organization (WCO) and customs authorities of other countries held in Vietnam for customs officials.

9. Awards

Customs agents and customs agent staff who comply well with customs laws will be rewarded and considered for preferential treatment in customs procedures according to the provisions of the law.

III. IMPLEMENTATION

1. The Director of the General Department of Customs is responsible for organizing and implementing the registration and operation of customs agents in accordance with Decree No. 79/2005/NĐ-CP dated June 16, 2005 of the Government and the guidance provided in this Circular.

2. This Circular takes effect fifteen days after its publication in the Official Gazette./.