Decree No. 79/2005/NĐ-CP on conditions for registration and operation of customs clearance agents

DECREE OF THE GOVERNMENT

Provisions on conditions for registration and operation
of Customs Declaration Agents

_______________

THE GOVERNMENT

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

Pursuant to the Customs Law dated June 29, 2001;

Considering the proposal of the Minister of Finance,

DECREE:

PART I
GENERAL PROVISIONS

Article 1. Customs clearance agents

Customs clearance agents (hereinafter referred to as customs agents) are traders who act on behalf of persons with exported or imported goods (hereinafter referred to as consignors) to perform the responsibilities of declarants under Clause 1, Article 16 of the Customs Law and carry out other customs procedures as agreed upon in the contract.

Article 2. Conditions for becoming a customs agent

Customs agents must meet the following conditions:

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

2. Engage in the business of export and import cargo handling services or customs declaration agency services recorded in the business registration certificate.

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

4. Meet the condition of connecting computers with customs authorities to conduct electronic customs procedures at provincial customs offices (hereinafter referred to as provincial customs offices) that have implemented electronic customs procedures.

Article 3. Conditions for becoming a customs agent employee

Customs agent employees must meet the following conditions:

1. Be a Vietnamese citizen.

2. Hold a diploma or higher degree in economics or law.

3. Possess a certificate in customs declaration practice.

Article 4. Persons not eligible to be customs agent employees

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

1. Adults who are restricted or lack civil capacity.

2. Persons currently being investigated for criminal responsibility or serving a prison sentence.

3. Persons who have been administratively sanctioned for violations of customs and tax laws within one (01) year prior to the date of submitting the application for a customs agent employee card.

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

Customs agents proposing to issue a customs agent employee card for their employees shall bear legal responsibility for verifying and confirming the conditions stipulated herein.

Article 5. Customs agent employee card

1. Employees of customs agents who meet the conditions set forth in Article 3 of this Decree shall be issued a customs agent employee card by the customs authority. The issuance period shall not exceed ten working days from the date all required documents are submitted. In case of refusal to issue the card, the customs authority must notify the applicant in writing of the reasons.

2. The customs agent employee card shall clearly state: full name; identity card number of the customs agent employee; name of the customs agent where the customs agent employee works.

Article 6. Application documents for a customs agent employee card

1. A request letter from the customs agent as the main entity, specifying: full name; identity card number and date of issuance of the person applying for the customs agent employee card.

2. Notarized copies of certificates and qualifications specified in Clause 2 and Clause 3 of Article 3 of this Decree.

PART II
REGISTRATION AND OPERATIONS OF CUSTOMS AGENTS;
RESPONSIBILITIES OF CONSIGNORS

Article 7. Procedure for registering customs agent operations

1. Traders register their business in the service of export and import cargo handling or customs declaration agency services according to the Enterprise Law.

2. Provincial Departments of Planning and Investment shall issue a business registration certificate or supplement this business activity in the business registration certificate based on the provisions of the law.

3. Before commencing operations, customs agents must submit the following documents to the provincial customs office where the main office of the customs agent is located. If there is no provincial customs office where the main office of the customs agent is located, it shall be submitted to the provincial customs office with a border gate where the customs agent regularly operates:

a) A notification from the customs agent stating that they have met all legal requirements and commit to complying with these conditions throughout their business operations;

b) Notarized copy of the business registration certificate;

c) Notarized copy of the customs declaration practice certificate of the customs agent employee;

d) Sample signature of the authorized customs agent employee on the customs declaration form.

Article 8. Operations of customs agents

1. Enter into a written contract with the consignor.

2. Request the consignor to provide complete and accurate documents and information necessary for the customs procedures of each batch of exported or imported goods.

3. Carry out customs procedures as agreed in the contract, including:

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

b) Submitting and presenting the relevant customs dossier related to the batch of exported or imported goods;

c) Presenting the goods for inspection by the customs authority.

4. Carry out the following tasks after being authorized as agreed in the contract, including:

a) Paying export duties, import duties, other taxes, fees, and other charges related to exported or imported goods;

b) Submitting complaints, requests for reconsideration, or adjustments to decisions made by the customs authority regarding exported or imported goods.

5. Bear legal responsibility in cases where authorized tasks are not properly executed, or when provided information and documents are inaccurately declared.

Article 9. Responsibilities of consignors

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

2. Provide the customs agent with complete and accurate documents and information necessary for the customs procedures of the batch of exported or imported goods.

3. Bear legal responsibility in cases where provided information and documents are inaccurate or incomplete, or where illegal or invalid documents are provided to the customs agent leading to violations of the law.

Article 10. Inspection and supervision of customs agent activities

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

Article 11. Documents to be presented when conducting customs procedures

When conducting customs procedures at the customs authority, customs agent employees must present the following documents:

1. Identity card (when requested).

2. Customs agent employee card.

Article 12. Support provided by the customs authority to customs agents

The customs authority provides free support to customs agents in the following areas:

1. Technical assistance in connecting networks between customs agents and the customs authority.

2. Provide advice on customs procedures and taxes for exported and imported goods.

3. Update new regulations of laws concerning customs.

4. Conduct training and enhance knowledge of customs laws.

CHAPTER III
REWARD AND VIOLATION HANDLING

Article 13. Awards

A customs agent that has a good record of complying with customs laws shall be rewarded according to the provisions of the law.

Article 14. Handling Violations

1. Regarding customs agents

a) The General Department of Customs proposes the Provincial Department of Planning and Investment to decide to suspend the operations of a customs agent in the following cases:

- The customs agent does not meet the conditions stipulated in Article 2 of this Decree;

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

- The customs agent arbitrarily changes its name or address contrary to the provisions of the law for the purpose of smuggling, commercial fraud, or tax evasion;

- The customs agent has voluntarily ceased its operations.

b) The General Department of Customs decides to temporarily suspend the operations of a customs agent in the following cases:

- Failing to fully perform the responsibilities of a customs agent as prescribed by this Decree and other relevant laws;

- Not complying with or complying improperly with decisions on fines issued by the Customs authorities when there is a violation of customs laws;

- Lending the name in customs agency activities.

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

2. Regarding customs agent employees:

The Customs authority decides to revoke the card of a customs agent employee in the following cases:

a) A customs agent employee commits one of the following violations:

- Smuggling, commercial fraud, tax evasion;

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

- Using the card to process customs procedures for goods of enterprises that have not signed contracts with the customs agent where the customs agent employee works;

- Bribery of customs officers or engaging in other negative behaviors related to processing customs procedures for exported and imported goods;

b) The customs agent where the customs agent employee works issues a written request to the Customs authority to revoke the card.

3. Other violations of the law by customs agents and customs agent employees in the field of customs, depending on the severity, will be subject to administrative penalties as provided for in the Decree on penalties for administrative violations in the field of customs or criminal prosecution according to the provisions of the law.

PART IV
IMPLEMENTING PROVISIONS

Article 15. Effectiveness

This Decree takes effect fifteen days after its publication in the Official Gazette. The provisions at Article 6 of Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing certain provisions of the Law on Customs regarding customs procedures and customs inspection and supervision systems are hereby abolished.

Article 16. Responsibility for Implementation

1. The Minister of Finance is responsible for guiding and organizing the implementation of this Decree.

2. Ministers, heads of agencies equivalent to Ministries, heads of government agencies, and Chairpersons of provincial People's Committees and centrally governed city People's Committees are responsible for enforcing this Decree./.