Circular No. 80/2011/TT-BTC guides the implementation of certain provisions of Decree No. 14/2011/NĐ-CP dated February 16, 2011, of the Government on conditions for registration and operation of customs clearance agents.

CIRCULAR

Guidelines for Implementing Certain Provisions of Government Decree No. 14/2011/NĐ-CP dated February 16, 2011

concerning conditions for registration and operation of customs clearance agents

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

Pursuant to Government Decree No. 14/2011/NĐ-CP dated February 16, 2011 stipulating conditions for registration and operation of customs clearance agents;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Resolution No. 25/NQ-CP dated June 2, 2010 of the Government on simplifying 258 administrative procedures within the scope of functions of ministries and sectors;

The Ministry of Finance issues guidelines on certain contents regarding conditions for registration and operation of customs clearance agents as follows:

Part I

GENERAL GUIDELINES

Article 1. Scope of Regulation and Applicability

2. Applicability:

These Circulars guide the registration and operation of customs agents as prescribed in Government Decree No. 14/2011/NĐ-CP dated February 16, 2011 stipulating conditions for registration and operation of customs clearance agents.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) These Circulars apply to customs clearance agents (hereinafter referred to as customs agents), customs agent staff, persons with goods for export and import (hereinafter collectively referred to as consignors), customs authorities during customs procedures, and other organizations and individuals related as prescribed in Government Decree No. 14/2011/NĐ-CP dated February 16, 2011 stipulating conditions for registration and operation of customs clearance agents.

b) These Circulars do not apply to cases where consignors handle customs procedures themselves and cases where persons authorized by consignors declare and handle customs procedures for each batch of exported or imported goods.

Article 2. Activities of Customs Agents

1. When handling customs procedures, customs agents (the director or a person authorized by the director in accordance with the law) must enter into a customs agency contract with the consignor; they may declare, sign, stamp on the customs declaration form, make copies of documents included in the customs file, and perform related tasks based on the signed customs agency contract in accordance with Article 8 of Government Decree No. 14/2011/NĐ-CP dated February 16, 2011.

2. For customs agents having branches in other provinces or cities, if the branch representative is authorized by the director of the customs agent, they may declare, sign, and stamp on the customs declaration form as specified in Clause 1 of this Article provided that the branch has its own seal and at least one (01) customs agent staff member. The director of the customs agent bears responsibility under the law for such authorization.

3. When handling customs procedures, customs agents submit one (01) copy of the customs agency contract (only submitted once during the validity period of the contract for one Customs Sub-Department where the customs procedure is handled) for the customs authority to check and compare the agreed matters in the customs agency contract as prescribed in Article 8 of Government Decree No. 14/2011/NĐ-CP dated February 16, 2011 with the customs file.

Article 3. Inspection and Supervision of Customs Agent Activities

1. Annually, every quarter (second week of the first month of each quarter), customs agents are responsible for reporting their operational status according to Form No. 01 attached to these Circulars to the Provincial Customs Department (hereinafter referred to as Provincial Customs Department) which confirmed the customs agent's eligibility to operate.

2. The Provincial Customs Department is responsible for monitoring, inspecting, and compiling reports to the General Department of Customs (Customs Supervision and Management Department) on the customs procedures handled by customs agents and proposing recommendations for necessary issues to develop customs agent activities.

3. The General Department of Customs is responsible for notifying (on the General Department of Customs's website and in writing) the Provincial Customs Departments about cases where customs agents are decided by the Department of Planning and Investment not to continue operations or are not eligible to operate as customs agents, and customs agent staff members have had their customs agent staff cards revoked.

Part II

GUIDANCE ON SPECIFIC PROCEDURES

Article 4. Conditions for Becoming a Customs Agent

1. A customs agent must satisfy all conditions prescribed in Article 2 of Decree No. 14/2011/NĐ-CP dated February 16, 2011.

2. Satisfy the condition of connecting computers with the Customs Authority to perform electronic customs procedures at provincial Customs Departments that have implemented electronic customs procedures and ensure: documents belonging to the electronic customs declaration dossier comply with the data standards of the Customs Authority; the ability to transmit data to the Customs Authority and receive feedback from the Customs Authority according to communication standards with the customs information system.

Article 5. Conditions for Becoming a Customs Agent Employee

A customs agent employee must satisfy all conditions prescribed in Article 3 of Decree No. 14/2011/NĐ-CP dated February 16, 2011.

The condition stipulated in point b, Clause 1 of Article 3 of Decree No. 14/2011/NĐ-CP dated February 16, 2011 regarding a diploma or higher in economics or law is understood to be a graduation certificate from all types of education programs as provided for by law.

Article 6. Training and Issuance of Customs Declaration Business Certificate

1. Training institutions include:

a) General Department of Customs (Vietnam Customs College);

b) Finance Academy (Taxation - Customs Department);

c) College of Finance - Customs;

d. Other training institutions within the Vietnamese education and training system.

2. Training content includes four modules:

a) Module 1: Customs Law (including: Law and implementing regulations on: Customs Law, Tax Administration Law, tax laws applicable to exported and imported goods; export and import goods management policies; international treaties on customs to which Vietnam is a member or has signed to join; administrative violation handling related to customs). Minimum study time of seven days.

b) Module 2: Foreign Trade Business Techniques (sales contracts, delivery, transportation, international payments, and logistics services). Minimum study time of three days.

c) Module 3: Customs Business Techniques (classification of goods, customs value, origin of goods, intellectual property). Minimum study time of seven days.

d) Module 4: Customs Procedures for Exported and Imported Goods (including traditional customs procedures and electronic customs procedures), software applications in customs declaration business (customs declaration software, clearance, etc.). Minimum study time of five days.

đ) At the end of each module, the training institution must organize examinations and establish grade sheets for each trainee (on a scale of 100 points, passing score of 50 points or more) with confirmation from the training institution; grade sheets for the modules from issuance until the customs declaration business certificate examination shall not exceed eighteen months, if exceeding the eighteen-month period, the trainee must retake the modules before taking the examination.

e) Assign the General Department of Customs (Vietnam Customs College) to develop training programs, textbooks, and materials according to the four modules mentioned above, provide them on the General Department of Customs's website, guide training institutions to ensure training quality; plan annual updates of customs declaration business skills for customs agents.

g) Training form: concentrated learning at training institutions.

3. Examination and Issuance of Customs Declaration Business Certificate

a) Examination eligibility: those who have completed customs declaration business training with grade sheets showing satisfactory completion of all four modules may participate in the examination to obtain the customs declaration business certificate.

b) Application dossier for examination: one set, including:

b1. Examination registration form according to Form No. 02 attached to this Circular, one original copy;

b2. Grade sheet of the four customs declaration business modules as prescribed in Clause 2 of this Article: one certified copy;

b3. Two 4x6 photos with full name and date of birth clearly marked on the back (one photo affixed to the examination registration form, one photo affixed to the certificate upon issuance);

b4. One envelope with postage paid and the recipient's address clearly marked for the examination board to notify the examination results.

The application dossier for examination should be submitted to the Provincial Customs Department chosen by the examinee for convenience.

c) Examination authority, location, and time: The General Department of Customs will establish examination regulations, form an examination board, and organize examinations at Provincial Customs Departments or in clusters comprising several Provincial Customs Departments to facilitate candidates.

Examinations can be held twice a year in the second and fourth quarters. The General Department of Customs will officially announce on its website, the Customs newspaper, and other mass media about the examination time, location, and other relevant information thirty (30) days prior to the examination date.

d) Examination subjects:

d1. Subject 1: Customs Law;

d2. Subject 2: Customs and foreign trade business techniques;

d3. Subject 3: Customs procedures for a consignment of exported or imported goods.

đ) Examination format: Written test, oral examination, multiple-choice questions, or computer-based test.

e) Examination results: Each subject is scored out of 100 points, with a passing score of 50 points or more. Within thirty (30) days from the end of the examination, the examination board must publicly announce the results on the General Department of Customs' website and directly notify each candidate via an examination result notification form. Candidates who fail one subject with less than 50 points are not eligible; they may re-register for the next examination session for the failed subjects. Subjects passed with 50 points or more are eligible for retention until the next customs declaration business certificate examination.

g) Issuance of Customs Declaration Business Certificate: For candidates who pass all three (03) subjects, they will be issued a "Customs Declaration Business Certificate". The Provincial Customs Department will issue the customs declaration business certificate within fifteen working days from the date of the official examination results. The customs declaration business certificate follows Form No. 03 attached to this Circular.

4. Examination Fees:

Candidates applying for the customs declaration business certificate organized by the Provincial Customs Department must pay examination fees as prescribed by current laws.

Article 7. Customs Agent Employee Card

1. Conditions and Authority to Issue Customs Agent Employee Cards:

Employees of customs agency enterprises that meet the conditions stipulated in Article 3 and do not violate the provisions of Clause 4, Article 14 of Decree No. 14/2011/NĐ-CP dated February 16, 2011 shall be issued a customs agent employee card by the customs agency director.

2. Application Documents for Issuing a Card: One (01) set, including:

a) An application form for issuing a customs agent employee card according to Model No. 04 attached hereto: one (01) original copy;

b) Certificates and diplomas specified in Clause 1, Article 3 of Decree No. 14/2011/NĐ-CP dated February 16, 2011: one (01) certified copy;

c) Identity card: one (01) un-certified copy;

d) Two (02) 3x4 cm photographs (one (01) photo affixed to the application form, one (01) photo for making the card).

3. The customs agency issues a customs agent employee card according to the provisions of Clause 1, Article 6 of Decree No. 14/2011/NĐ-CP dated February 16, 2011. The customs agent employee card follows Model No. 05 attached hereto.

4. The customs agent employee card is valid for two (02) years from the date of issuance. A customs agent employee may use the card to handle customs procedures at all provincial customs offices in accordance with the Law on Customs, Decree No. 14/2011/NĐ-CP dated February 16, 2011, and related legal documents.

5. After issuing the card, the customs agency has the responsibility to notify the list of customs agent employees who have been issued cards according to Model No. 06 attached hereto to the General Department of Customs for updating on the General Department of Customs's electronic information website in accordance with Clause 3, Article 6 of Decree No. 14/2011/NĐ-CP dated February 16, 2011.

The application documents for issuing a customs agent employee card are retained by the customs agency issuing the card in accordance with the law on personnel management.

6. Replacement and Revocation of Cards:

a) Replacement: In cases where the card is lost, damaged, or expired, it will be reissued. The customs agent employee must submit a request letter clearly stating the reason for requesting a new card, their name, identity card number, and one (01) 3x4 cm photograph to the managing customs agency. Within three (03) working days, the customs agency director (the person issuing the card) will check and reissue the card according to this Circular.

b) If a customs agent employee who has been issued a card violates the provisions of Clause 2, Article 14 of Decree No. 14/2011/NĐ-CP dated February 16, 2011, or if the customs agent employee transfers to another job or moves to work for another customs agency, the customs agency director is responsible for revoking the card and notifying the list according to Model No. 07 attached hereto to the General Department of Customs for updating on the General Department of Customs's electronic information website.

7. For customs agent employee cards issued by the General Department of Customs under Decree No. 79/2005/NĐ-CP dated June 16, 2005, they continue to be used until their expiration. The replacement and revocation of cards shall be carried out according to the guidelines in this Circular.

Article 8. Notification and Confirmation of Meeting Conditions for Customs Agency Operations

1. Before commencing operations, the customs agency submits the application documents as stipulated in Clause 1, Article 7 of Decree No. 14/2011/NĐ-CP dated February 16, 2011 to the provincial customs office where the main office of the customs agency is located. The notification document follows Model No. 08 attached hereto.

2. The provincial customs office receives and checks the application documents, inspects the network connection condition (for provincial customs offices that have processed electronic customs procedures), and confirms according to the provisions of Clause 2, Article 7 of Decree No. 14/2011/NĐ-CP dated February 16, 2011. The confirmation document follows Model No. 09 attached hereto.

In cases where there is doubt about whether the conditions for operation are met, a direct inspection may be conducted at the customs agency's headquarters, and a notification document may be issued to the customs agency to rectify or supplement the unmet conditions; only then will confirmation be provided.

The provincial customs office sends one (01) copy of the confirmation to the General Department of Customs (Customs Supervision and Management Department) to notify the list of customs agencies meeting the operational conditions on the General Department of Customs's electronic information website.

3. For customs agencies with branches in provinces and cities as specified in Clause 2, Article 2 of this Circular, the main customs agency must notify the branch's agency activities to the provincial customs office where the branch's headquarters is located and obtain confirmation of the branch's operational conditions according to the guidance in Clause 1 and Clause 2 of this Article.

Article 9. Support and Priority for Customs Agents

1. Free support provided by the Customs Authority to customs agents as stipulated in Clause 1, Article 12 of Decree No. 14/2011/NĐ-CP dated February 16, 2011:

a) Technical support for network connection: The Customs Authority provides technical support for connecting the customs agent's network with the Customs Authority's network. The scope of support includes: providing electronic customs declaration software programs, installing the program, connecting the customs agent's computer with the Customs Authority's computer, and guiding the usage method (only free support for the first time).

As for the management and settlement software for customs records, the Customs Authority sets data standards for enterprises to build their own management software or the General Department of Customs builds software for enterprises to choose according to agreement.

b) Annual training support:

b1. Employees of customs agents are allowed to participate in training courses and updates on customs procedures and declaration practices organized by the General Department of Customs or the Provincial Customs Office.

b2. Customs agents are invited to attend training courses and seminars on declaration practices abroad organized by the General Department of Customs.

c) Support for customs procedures: The Customs Sub-Department and the Provincial Customs Office must have a department to monitor and guide customs procedures for customs agents upon request. On a monthly or quarterly basis, the Provincial Customs Office organizes meetings with customs agents under its jurisdiction to exchange information on customs practices, resolve issues related to customs procedures, update new regulations, and provide newly issued legal documents concerning customs procedures, taxes, valuation, export and import management policies, and other relevant information for customs declaration and customs procedures for customs agents.

2. Priorities for customs agents:

When handling customs procedures for exported and imported goods, customs agents enjoy the following priorities:

a) Priority in customs procedures as prescribed by the Customs Law and guidance documents from the Ministry of Finance and the General Department of Customs;

b) Priority in resolving issues before cases that handle customs procedures without using customs agents.

Article 10. Rewards and Handling Violations

1. For customs agents and employees of customs agents who achieve outstanding results, the Provincial Customs Office will reward them within its authority or propose the General Department of Customs to consider rewarding them.

2. Handling cases where customs agents are suspended from agency activities, temporarily suspended from agency activities, and their employee cards are revoked:

a) In the case where a customs agent requests suspension of agency activities:

The Provincial Customs Office overseeing the customs agent's operations will issue a document requesting the provincial or municipal Planning and Investment Department to decide on suspending the customs agency activities according to Point a, Clause 1, Article 14 of Decree No. 14/2011/NĐ-CP dated February 16, 2011. After the provincial or municipal Planning and Investment Department makes a decision, the Provincial Customs Office will report to the General Department of Customs to update on the General Department's website.

b) In the case where a customs agent is temporarily suspended from agency activities:

The Provincial Customs Office overseeing the customs agent's operations will issue a decision to temporarily suspend the customs agent's agency activities according to Point b, Clause 1, Article 14 of Decree No. 14/2011/NĐ-CP dated February 16, 2011, using Form No. 10 attached to this Circular and report to the General Department of Customs to update on the General Department's website.

Article 11. Implementation Organization

This Circular takes effect from July 24, 2011, and replaces Circular No. 73/2005/TT-BTC dated September 5, 2005, issued by the Ministry of Finance guiding the implementation of certain provisions of Decree No. 79/2005/NĐ-CP dated June 16, 2005, of the Government regarding conditions for registration and operation of customs agents.

2. The Director-General of the General Department of Customs is responsible for organizing and implementing the registration and operation of customs agents as prescribed in Decree No. 14/2011/NĐ-CP dated February 16, 2011, and this Circular./.