Circular 83/2026/TT-BTC of the Ministry of Finance

  

CIRCULAR

Regulations on standards for customs declaration agency operations, standards for customs declaration agency personnel; organization of examinations and issuance of customs declaration vocational certificates; management of customs declaration agency operations and customs declaration agency personnel.
customs broker to handle customs procedures; organization of examinations and issuance of certificates for customs declaration business;
management of customs broker activities and customs procedure handling staff;
handling of customs procedures;

 

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

Pursuant to Resolution No. 190/2025/QH15 of the National Assembly regarding the handling of certain issues related to the restructuring of state administrative bodies;

Pursuant to Resolution No. 66.18/2026/NQ-CP of the Government regarding decentralization, reduction, and simplification of administrative procedures and business conditions;

Pursuant to Government Decree No. 29/2025/NĐ-CP on the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Government Decree No. 166/2025/NĐ-CP;

At the proposal of the Director of the General Department of Customs,

The Minister of Finance promulgates this Circular stipulating standards for customs declaration agency operations, standards for customs declaration agency personnel; organization of examinations and issuance of customs declaration vocational certificates; management of customs declaration agency operations and customs declaration agency personnel.

 

PART I

GENERAL PROVISIONS

 

Article 1. Scope of Regulation

This Circular stipulates standards for customs declaration agency operations, standards for customs declaration agency personnel; organization of examinations and issuance of customs declaration vocational certificates; management of customs declaration agency operations and customs declaration agency personnel.

Article 2. Applicability

1. Customs declaration agency.

2. Customs declaration agency personnel.

3. Organizations and individuals using customs declaration agency services.

4. Candidates for customs declaration vocational certificate examination.

5. Customs officials and customs agencies at all levels.

6. Other organizations and individuals related to the examination, issuance, and management of customs declaration vocational certificates; updating knowledge of those involved in operating customs declaration agency services.

Article 3. Standards for customs declaration agency operations, standards for customs declaration agency personnel

1. Standards for customs declaration agencies:

a) It must be a business established and currently operating in accordance with the law. The person named as the founder of the business does not fall under the cases specified in point g, Clause 6, Article 11 of this Circular;

b) It must have information technology infrastructure to conduct electronic customs declarations, including: customs declaration software, digital signatures, internet, computer systems to support electronic customs declarations, and other standards as prescribed by relevant laws;

c) It must have personnel meeting the standards for customs declaration agency personnel;

d) It must not be listed in the list of customs declaration agencies prohibited from conducting customs declaration agency operations due to violations during the course of customs declaration agency operations as stipulated in point c, Clause 2, Article 8 of this Circular.

2. Standards for customs declaration agency personnel:

a) They must be Vietnamese citizens, at least 18 years old, and fully capable of civil acts;

b) They must have a college degree or higher;

c) They must hold a customs declaration vocational certificate issued in accordance with this Circular. In cases where the customs declaration vocational certificate has exceeded five (05) years from the date of issuance, they must complete supplementary training courses on customs law knowledge as stipulated in Clause 7, Article 11 of this Circular. The supplementary training course must be completed within three (03) years from the date the business submits its notification of customs declaration agency operations to the Customs Department;

d) They must participate fully in the knowledge update program as stipulated in Clause 7, Article 11 of this Circular;

e) They must be granted a customs declaration agency personnel code by the customs authority in accordance with regulations;

f) They must not be listed in the list of individuals prohibited from being granted a customs declaration agency personnel code due to violations during the course of customs declaration agency personnel operations as stipulated in point g, Clause 6, Article 11 of this Circular.

Article 4. Principles of operation for customs declaration agency agents and customs declaration agency staff

1. At any given time, a person holding a customs declaration certificate may only operate and be assigned a customs declaration agency staff code at one (1) customs declaration agency. In the event that a customs declaration agency staff member transfers to work for another customs declaration agency, they must cancel the previously issued code and obtain a new code according to the provisions of this Circular.

2. Each customs declaration agency staff member must be assigned a separate account to connect to the electronic customs data processing system; shared accounts with other staff members are not permitted.

3. Customs declaration agency staff members shall not allow others to use their own electronic customs data processing system connection codes to declare and process customs procedures; they shall not use the codes of other staff members or use codes not issued by the Director of the General Department of Customs to process customs procedures; they shall not declare and process customs procedures when their customs declaration agency staff codes have expired.

4. The legal representative of a customs declaration agency shall be responsible under the law for the business of providing customs declaration agency services.

5. Organizations and individuals engaged in the business of providing customs declaration agency services shall not operate when their right to conduct customs procedures on the electronic customs data processing system has been suspended or revoked.

 

Chapter II

ORGANIZATION OF EXAMINATION AND ISSUE OF CUSTOMS DECLARATION BUSINESS CERTIFICATE

 

Article 5. Examination and issuance of customs declaration business certificates

1. Based on the examination announcement, applicants for the customs declaration business certificate examination through the General Department of Customs online public service system, using form number 01 issued together with this Circular, a college degree or higher, and one (1) color photograph measuring 3x4 cm taken within three (3) months prior to the examination date to apply for the customs declaration business certificate; clearly state full name, year of birth, citizen identification card number or resident identification number in the file name. Applicants must be Vietnamese citizens with full capacity for civil acts.

In the event of technical issues with the General Department of Customs online public service system, within two (2) working hours from the time of the system failure, the Chairman of the Examination Board shall be responsible for announcing changes in the registration method for the customs declaration business certificate examination on the General Department of Customs Electronic Information Portal or other media.

2. Examination costs

a) Examination candidates must pay examination fees as announced by the examination board. Examination fees are paid via electronic payment as directed by the Examination Board. If an examination candidate pays the examination fee but does not take the examination, the fee will not be refunded;

b) The examination board shall prepare a budget for organizing the examination in accordance with regulations based on the principle of revenue covering expenses. The examination budget must be approved by the General Department of Customs;

c) The Director of the General Department of Customs shall base on the actual situation regarding funding for examinations for customs declaration business certificates to issue regulations on managing and utilizing examination funding.

3. Content and format of the examination

a) Subjects include: Customs laws; foreign trade business techniques and customs business techniques;

b) Examination format: Computer-based multiple-choice test. The General Department of Customs stipulates the examination duration, but it shall not exceed 120 minutes per subject. In cases where unforeseen circumstances prevent the organization of computer-based multiple-choice tests, the Chairman of the Examination Board shall decide on the examination format;

c) The General Department of Customs shall issue examination regulations, establish an examination board, and organize the examination for the issuance of customs declaration business certificates.

4. Examination results

a) A passing grade is a score of fifty (50) points or higher on a scale of one hundred (100);

b) Within ten (10) 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;

c) If all three subjects are passed, the Director of the General Department of Customs shall issue the customs declaration business certificate in accordance with Article 6 of this Circular.

Article 6. Issuance and Revocation of Customs Declaration Business Certificate

1. Cases for issuance of customs declaration business certificate:

a) A person who passes all three subjects as prescribed in point a and point c, Clause 4, Article 5 of this Circular shall be issued a customs declaration business certificate;

b) A customs officer holding the rank of customs inspector with nine consecutive years of service, or a senior customs inspector or a high-level customs inspector, after transferring jobs, retiring, or leaving work (excluding cases where they are dismissed due to disciplinary actions) shall be issued a customs declaration business certificate within three years from the date of the decision on job transfer, retirement, or leaving work.

2. Issuance of customs declaration business certificate:

a) For cases prescribed in point a, Clause 1 of this Article: Within thirty days from the date of announcing examination results on the electronic portal of the General Department of Customs, the Director of the General Department of Customs shall issue a customs declaration business certificate according to Form No. 03 promulgated together with this Circular;

b) For cases prescribed in point b, Clause 1 of this Article:

b.1) Within three years from the date of retirement, leaving work, or job transfer, individuals requesting issuance of a customs declaration business certificate shall submit application files to the General Department of Customs. The file includes:

- An application form according to Form No. 02 promulgated together with this Circular: One original copy;

- One 3x4cm color photograph taken within three months prior to the submission date, clearly marked with full name, year of birth, and ID card number on the back of the photo.

b.2) Within three working days from the date of receiving the application, the General Department of Customs shall check the information of the staff file retained at the General Department of Customs, compare it with the conditions stipulated in point b, Clause 1 of this Article, and issue a customs declaration business certificate according to Form No. 03A promulgated together with this Circular, or provide a written response stating the reasons for not issuing the customs declaration business certificate.

c) The customs declaration business certificate shall be used to obtain a code number for a customs agent to process customs formalities as prescribed in this Circular.

3. The person receiving the customs declaration business certificate shall present their identification card or citizen identity card and sign for receipt directly at the place where the customs declaration business certificate is issued. In case the person requests that the certificate be sent to the address registered on the examination registration form (for cases under point a, Clause 1 of this Article) or on the application form (for cases under point b, Clause 1 of this Article), the person receiving the customs declaration business certificate shall bear the responsibility for paying the postage for sending the customs declaration business certificate.

4. The General Department of Customs shall revoke the validity of the customs declaration business certificate in the following cases:

a) Falsely declaring contents in the examination application file for the customs declaration business certificate or in the application file for the customs declaration business certificate;

b) Altering, forging, or fraudulently using academic qualifications or examination score certificates in the examination application file for the customs declaration business certificate or in the application file for the customs declaration business certificate;

c) Taking the exam on behalf of another person or having another person take the exam on their behalf during the customs declaration business certificate examination;

d) A customs agent processing customs formalities being penalized for violating laws to the extent of criminal prosecution;

đ) A customs agent processing customs formalities being penalized for smuggling; illegally transporting goods or currency across borders; producing or selling prohibited items; evading taxes or bribing customs officers during the customs formalities process;

e) A customs agent processing customs formalities allowing others to use their code number or using another person's code number or using a code number not issued by the Director of the General Department of Customs to process customs formalities; or allowing others to use their file to declare eligibility for customs agency activities or to obtain a customs agent code number;

g) A customs agent processing customs formalities using an expired code number to process customs formalities.

 

Chapter III

MANAGEMENT OF CUSTOMS AGENT ACTIVITIES AND CUSTOMS AGENTS
CUSTOMS AGENT ACTIVITIES AND CUSTOMS AGENTS

 

Article 7. Activities of Customs Declaration Agents

1. A Customs Declaration Agent is a business entity meeting the criteria stipulated in Clause 1, Article 3 of this Circular, within the scope of authorization agreed upon in the contract signed with the exporter or importer (hereinafter referred to as the consignor), representing the consignor to perform all or part of the obligations of the declarant as prescribed in Clause 3, Article 18 of the Customs Law.

2. When providing customs declaration services, the Customs Declaration Agent (the legal representative or the person authorized by the legal representative in accordance with the law) must sign an agency contract with the consignor. The person assigned a code number for a Customs Declaration Agent performs customs declaration and procedures based on the contract signed with the consignor. The Customs Declaration Agent only presents the contract to the customs authority to determine the responsibilities of the parties when there is a violation of customs laws.

3. A business entity meeting the criteria stipulated in Clause 1, Article 3 of this Circular shall submit a notification requesting permission to operate as a Customs Declaration Agent and requesting assignment of a code number for a Customs Declaration Agent according to Form No. 04 along with supporting documents to the General Department of Customs through the online public service system of the General Department of Customs.

4. Within ten working days from the date of receipt of the notification from the business entity, the Director of the General Department of Customs shall check the information; if the business entity does not meet the criteria, the General Department of Customs will respond about non-compliance with the criteria to the business entity through the online public service system; if the business entity meets the criteria stipulated in Clause 1, Article 3 of this Circular, the General Department of Customs will assign a code number for a Customs Declaration Agent and grant agency rights to operate as a Customs Declaration Agent on the electronic data processing system, and the business entity shall undertake and be responsible for its activities as a Customs Declaration Agent.

5. During the course of operation, if a Customs Declaration Agent changes any information related to the business registration certificate or the standards for operating as a Customs Declaration Agent, they must notify the General Department of Customs through the online public service system within five working days from the date of the change.

6. In cases where a Customs Declaration Agent has a Branch in provinces or cities, if the Branch meets the criteria stipulated in Article 3 of this Circular and submits a notification to the General Department of Customs as prescribed in this Article, it shall be granted permission to operate as a Customs Declaration Agent.

Article 8. Suspension and Revocation of Rights to Operate as a Customs Declaration Agent

1. Suspension of rights to operate as a Customs Declaration Agent on the electronic data processing system

a) A Customs Declaration Agent shall have their rights to operate as a Customs Declaration Agent suspended on the electronic data processing system in the following cases:

a.1) Operating without ensuring the standards prescribed in Article 3 of this Circular or not operating under the name and address reported to the customs authority;

a.2) Not fulfilling the responsibilities and obligations of a Customs Declaration Agent as prescribed in this Circular and other regulations concerning customs;

a.3) Managing Customs Declaration Agent staff improperly as prescribed in Article 13 of this Circular.

b) The Director of the General Department of Customs shall issue a notice and suspend the rights to operate as a Customs Declaration Agent on the electronic data processing system for a maximum period of six months for the cases stipulated in point a of this clause. During the suspension period, the Customs Declaration Agent may not provide agency services for customs declarations. If a Customs Sub-department discovers violations as stipulated in point a of this clause during management or inspection, it shall report to the General Department of Customs to implement the suspension of rights to operate as a Customs Declaration Agent as prescribed in this Article;

c) During the suspension period, if the Customs Declaration Agent rectifies the situation and submits a notification of rectification requesting continued operation to the General Department of Customs through the online public service system, within ten working days from the date of receipt of the request from the business entity, the Director of the General Department of Customs shall organize the verification of the rectification of the violation by the Customs Declaration Agent of the business entity and restore the rights to operate as a Customs Declaration Agent on the electronic data processing system for the business entity that has rectified the violation.

2. Revocation of rights to operate as a Customs Declaration Agent on the electronic data processing system

a) A Customs Declaration Agent shall have their rights to operate as a Customs Declaration Agent revoked on the electronic data processing system in the following cases:

a.1) Being penalized for smuggling; illegal transportation of goods and currency across borders; production and sale of prohibited goods; tax evasion to the extent of being criminally prosecuted;

a.2) Using documents not provided by the consignor to declare customs for export and import of goods;

a.3) Exceeding the six-month period from the date of suspension of rights to operate as a Customs Declaration Agent on the electronic data processing system as prescribed in sub-item a.2 and a.3 of point a of Clause 1 of this Article without rectifying the violation;

a.4) The business entity operating as a Customs Declaration Agent dissolves or goes bankrupt in accordance with the Enterprise Law and Bankruptcy Law;

a.5) The Customs Declaration Agent submits a notification to terminate operations as a Customs Declaration Agent according to Form No. 05 issued together with this Circular to the General Department of Customs through the online public service system.

b) The General Department of Customs shall revoke the rights to operate as a Customs Declaration Agent on the electronic data processing system for the cases stipulated in this clause. The General Department of Customs shall issue a notice revoking the rights to operate as a Customs Declaration Agent on the electronic data processing system for the cases stipulated in sub-item a.1, a.2, a.3 of point a of Clause 1 and send it to the Customs Declaration Agent.

c) A customs declaration agent whose right to operate as a customs declaration agent on the electronic data processing system is revoked according to this clause shall not engage in customs declaration agency activities for a period of two years from the date of issuance of the notice revoking such right, except in cases where the right to operate as a customs declaration agent on the electronic data processing system is revoked according to sub-item a.4, a.5 of point a of this clause.

d) When a customs declaration agent's right to operate as a customs declaration agent on the electronic data processing system is revoked, the code number of the customs declaration agent's employee will be canceled.

Article 9. Rights and responsibilities of a customs declaration agent

1. Managing and using the code number of a customs declaration agent's employee to carry out declaration and customs procedures within the scope authorized by the consignor; being responsible for introducing and requesting the Director of the Customs Department to issue a code number for a customs declaration agent's employee who meets the prescribed standards according to Form No. 06 issued together with this Circular; registering the information of the code number of a customs declaration agent's employee into the electronic customs data processing system so that the customs authority can provide an account to connect to the electronic customs data processing system according to Clause 2 of Article 11 of this Circular. When registering an account to connect to the electronic customs data processing system for a customs declaration agent's employee (user ID), full information including name, citizen identification number or employee identification number must be provided.

2. Requesting the consignor to provide complete and accurate documents and information necessary for the customs procedures of exported and imported goods and performing financial obligations according to the agency agreement.

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

4. Being responsible for the contents declared on the customs declaration form based on the set of documents and materials related to exported and imported goods provided by the consignor and performing within the authorized scope according to the agency agreement.

5. Notifying the Customs Department to cancel the code number of a customs declaration agent's employee in cases stipulated in Clause 6 of Article 11 of this Circular or when the customs declaration agent is dissolved, bankrupt, or ceases operations.

6. Providing timely and complete information and documents related to the consignor or consignments declared by the customs declaration agent according to the requirements of the customs authority.

7. Being responsible for implementing decisions of the customs authority regarding inspections.

8. In cases where a customs declaration agent acts on behalf of a foreign trader who is not present in Vietnam to conduct export and import business, the customs declaration agent shall be responsible for performing the rights and obligations of the consignor as prescribed by laws on customs, laws on taxation, and other relevant laws.

9. A customs declaration agent has the responsibility to notify the Customs Department to cancel the code number of a customs declaration agent's employee and the account to connect to the electronic customs data processing system in cases stipulated in this Circular within five working days from the date of occurrence according to Form No. 07 issued together with this Circular through the online public service system of the Customs Department.

Article 10. Rights and responsibilities of the consignor

1. Provide complete and accurate documents and information necessary for the customs procedures of exported and imported consignments to the customs agent.

2. Bear legal responsibility for the documents included in the customs declaration provided to the customs agent.

3. Supervise and lodge complaints regarding the performance of the customs agent's obligations within the scope of authorization and bear responsibility for implementing decisions made by the customs authority in cases where the customs agent violates customs laws and tax laws.

4. Request the customs authority to terminate customs procedures for exported and imported consignments when discovering that the customs agent fails to fulfill their contractual obligations.

5. Arrange personnel to handle customs procedures and administrative formalities directly with the customs authority in accordance with customs laws. In cases where customs procedures are handled through a customs agent, the customs agent represents the consignor to perform tasks according to the service agency agreement signed between the customs agent and the consignor.

6. Be provided with electronic data related to the customs declaration of exported and imported goods processed through a customs agent, if the consignor has an information technology system meeting the requirements of the customs authority.

Article 11. Customs Agent Employee Code

1. A customs agent employee who meets the standards set forth in Clause 2, Article 3 of this Circular and whose qualification is confirmed by the customs agent through Form No. 06 issued together with this Circular, along with supporting documentation submitted via the online public service system of the General Department of Customs, shall be granted a customs agent employee code.

2. Within ten working days from receiving the enterprise’s notification, the General Department of Customs shall provide feedback and notify organizations or individuals via the online public service system if they do not meet the criteria for obtaining a customs agent employee code; if they meet the criteria stipulated in Clause 2, Article 3 of this Circular, the General Department of Customs shall issue a customs agent employee code and account for connecting to the electronic customs data processing system.

The customs agent employee code must match the citizen identification number or the identification number declared on the application form for a customs agent employee code and remains valid for three years from the date the enterprise notifies issuance and receives approval from the General Department of Customs.

3. During operation, if there are changes to information related to the customs agent employee code, digital signature, or account for connecting to the electronic customs data processing system, or if the customs agent employee code needs to be revoked as specified in Clause 6 of this Article, the customs agent must notify the General Department of Customs via its online public service system within five working days to update the information on the system.

4. A customs agent employee may extend the validity period of their code upon completion of supplementary customs law training courses.

Prior to the expiration of the customs agent employee code, the customs agent must submit an extension request for the customs agent employee code using Form No. 06 issued with this Circular to the General Department of Customs via its online public service system. The extension period is three years from the expiry date of the code. If the customs agent employee code is not extended, it will be canceled upon expiration.

If a customs agent employee does not complete supplementary customs law training courses or if the customs agent does not notify the extension of the customs agent employee code, the General Department of Customs will cancel the issued customs agent employee code, and lock the account for connecting to the electronic customs data processing system upon expiration of the code.

5. Individuals not eligible to obtain a customs agent employee code include:

a) Persons with limited or lost civil capacity;

b) Persons currently under criminal investigation or serving a prison sentence;

c) Civil servants as defined by the Law on Civil Servants;

d) Former civil servants who are prohibited from establishing or holding management positions in private enterprises, limited liability companies, joint-stock companies, partnerships, or cooperatives during the prescribed period, as stipulated in Decree No. 59/2019/NĐ-CP dated July 1, 2019, detailing certain provisions and measures to implement the Law on Prevention and Combating Corruption;

e) Cases where the customs agent employee code has been canceled as specified in points a, b, c, and d of Clause 6 of this Article.

6. The General Department of Customs shall revoke the customs agent employee code and lock the account for connecting to the electronic customs data processing system in the following situations:

a) A customs agent employee is subject to administrative penalties leading to criminal prosecution;

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

c) An employee of a customs declaration agency uses their own electronic data processing system connection code and account to handle customs procedures for others, or uses another person's connection code and account, or uses a code not issued by the Director of the General Department of Customs to handle customs procedures; or allows others to use their own records to perform customs declaration agency activities or issue a customs declaration agent employee code; or fails to comply with the responsibilities of a customs declaration agent employee as stipulated in this Circular and other laws on customs.

d) A customs declaration agent employee uses an expired connection code to handle customs procedures.

đ) A customs declaration agent employee transfers to another job, transfers to work for another customs declaration agency, or terminates their labor contract.

e) A customs declaration agency has its right to operate as a customs declaration agency on the electronic data processing system revoked.

g) If a customs declaration agent employee's code is canceled under cases a, b, c, d of this clause, their customs declaration professional certificate value will be canceled and they will not be issued a customs declaration agent employee code for a period of three years from the date of cancellation. During the non-practice period, if the individual establishes a business, that business shall not engage in customs declaration agency operations.

7. Additional training in customs law knowledge is conducted by colleges, universities, academies, and cadre training schools with specialized customs departments based on a unified training program with the General Department of Customs, with a minimum duration of three days (eight sessions per day).

The General Department of Customs announces a list of colleges, universities, academies, and cadre training schools that have agreed on a training program with the General Department of Customs on the General Department of Customs' electronic portal. Annually, these institutions organize additional training in knowledge and develop a training plan, notifying the General Department of Customs before January 30 so that the General Department of Customs can announce it on its electronic portal. These institutions conduct additional training and notify the General Department of Customs about the list of students who have completed the course, including information criteria required by the General Department of Customs to coordinate in managing customs declaration agent employees.

Article 12. Rights and Responsibilities of Customs Declaration Agent Employees

1. Directly carry out customs procedure tasks as specified in Clause 1, Article 7 of this Circular within the scope of the service agency agreement between the customs declaration agency and the consignor.

2. Bear legal responsibility for the use and management of the customs declaration agent employee code in accordance with regulations.

3. Maintain confidentiality of information for organizations and individuals using the services of a customs declaration agency.

4. Request the General Department of Customs to cancel the customs declaration agent employee code when the customs declaration agency does not report the cancellation of the customs declaration agent employee code as stipulated in Clause 6, Article 11 of this Circular.

5. Attend training and briefing classes on customs procedures, export and import goods management policies, tax policies, and other regulations organized directly by customs authorities or sent officials to participate in.

Article 13. Management and use of customs clearance agent employee codes

1. The customs clearance agent employee code issued by the Director of the General Department of Customs shall be updated into the system of the customs authority. In cases where customs declaration is carried out electronically, the customs authority shall provide the user name and password to the person granted the customs clearance agent employee code for accessing the system when the customs clearance agent registers to connect with the system according to the guidance set forth in Appendix I promulgated together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on customs procedures; customs inspection and supervision; export duties, import duties, and tax management for exported and imported goods which has been amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 and Circular No. 121/2025/TT-BTC dated December 18, 2025 of the Minister of Finance.

The person granted the customs clearance agent employee code shall be responsible for keeping confidential the information provided by the customs authority. When performing administrative procedures directly with the customs authority, the customs clearance agent employee must present the customs clearance agent employee code.

2. The customs clearance agent employee code is valid for customs procedures for export and import consignments under agency contracts.

3. When the customs clearance agent ceases operations; the customs clearance agent employee code is revoked, the customs authority will stop allowing the customs clearance agent employee to access the system or not accept work related to customs procedures of the customs clearance agent employee.

4. The customs clearance agent and the customs clearance agent employee code can be used to perform customs procedures nationwide.

Article 14. Rights and responsibilities of the customs authority

1. Implementing checks on the operational standards of customs clearance agents; inspecting, supervising the activities and compliance with provisions of the Customs Law and this Circular of customs clearance agents and customs clearance agent employees according to a regular plan or when there is information about violations.

2. Temporarily suspending customs procedures and notifying the consignor in cases where the customs clearance agent does not comply with customs laws and other relevant laws concerning export and import activities or disputes arise in the agency customs clearance contract.

3. Updating on the management system and publicly announcing on the General Department of Customs's electronic information website the list of customs clearance agents meeting operational standards as prescribed, temporary suspension, revocation of the right to operate of customs clearance agents on the electronic data processing customs system and revoking the customs clearance agent employee code.

Contents to be posted include: Name of the customs clearance agent, main office address, tax code, list of customs clearance agent employees, employee codes, information on the temporary suspension, revocation of the right to operate of customs clearance agents on the electronic data processing customs system and other necessary related information.

4. Establishing a system to connect the management data of customs clearance agents and customs clearance agent employees with the National Population Database for monitoring and sharing with relevant agencies.

5. Supporting customs clearance agent employees during the customs procedure process.

6. Inspecting, supervising, and handling violations in the implementation of laws and regulations stipulated in this Circular by customs clearance agents and customs clearance agent employees.

7. Immediately after the customs declaration is registered on the electronic data processing customs system, the customs authority provides electronic data related to the customs declaration of exported and imported goods handled through customs clearance agents to the customs clearance agent and consignor if the consignor has an information technology system that meets the requirements of the customs authority.

8. The General Department of Customs issues regulations, organizes examinations, and grants professional certificates for customs declarations.

 

Chapter IV

IMPLEMENTING PROVISIONS

 

Article 15. Implementation Provisions

1. This Circular takes effect from July 1, 2026.

2. This Circular abolishes all of the following Circulars

a) Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance detailing procedures for issuing customs declaration professional certificates; granting and revoking customs clearance agent employee codes; procedures and formalities for recognizing and operating customs clearance agents;

b) Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance amending and supplementing certain articles of Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance detailing procedures for issuing customs declaration professional certificates; granting and revoking customs clearance agent employee codes; procedures and formalities for recognizing and operating customs clearance agents;

c) Circular No. 25/2026/TT-BTC dated March 25, 2026 of the Minister of Finance amending and supplementing certain articles of Circular No. 12/2015/TT-BTC dated January 30, 2015 detailing procedures for issuing customs declaration professional certificates; granting and revoking customs clearance agent employee codes; procedures and formalities for recognizing and operating customs clearance agents which have been amended and supplemented by Circular No. 22/2019/TT-BTC dated April 16, 2019 and Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance.

3. In cases where the related documents cited in this Circular are amended, supplemented, or replaced by another legal document, they shall be applied according to the new document that has been amended, supplemented, or replaced.

4. In case of any difficulties arising during implementation, organizations and individuals concerned are advised to reflect them to the Ministry of Finance (through the General Department of Customs) for consolidation and guidance on resolution.

Article 16. Transitional Provisions

1. Organizations and individuals that have been recognized as customs clearance agents and issued agent identification codes in accordance with Circular No. 12/2015/TT-BTC dated January 30, 2015, amended and supplemented by Circulars No. 22/2019/TT-BTC dated April 16, 2019, and No. 25/2026/TT-BTC dated March 25, 2026 shall continue to perform customs agency activities and comply with the provisions of this Circular.

2. Customs clearance agents recognized as such in accordance with Circular No. 12/2015/TT-BTC dated January 30, 2015, amended and supplemented by Circulars No. 22/2019/TT-BTC dated April 16, 2019, and No. 25/2026/TT-BTC dated March 25, 2026 shall be responsible for reporting the electronic data processing system account of the customs clearance agent employee to the General Department of Customs via the online service system of the General Department of Customs before August 1, 2026 using Form No. 08 attached to this Circular.

3. Customs clearance agents recognized and currently suspended from performing customs agency activities in accordance with Circular No. 12/2015/TT-BTC dated January 30, 2015, amended and supplemented by Circulars No. 22/2019/TT-BTC dated April 16, 2019, and No. 25/2026/TT-BTC dated March 25, 2026 must be inspected and confirmed by the General Department of Customs to meet the requirements for customs agency activities stipulated in this Circular before resuming such activities.

4. Organizations and individuals subject to the prohibition on recognition as customs clearance agents for a period of two years from the date of cessation of customs agency activities; or not being granted an agent identification code for a period of three years from the date of revocation of the agent identification code shall continue to apply such measures when implementing this Circular.

5. In cases where customs clearance agents as provided for in Clause 2 of this Article fail to provide information about the electronic data processing system account of the customs clearance agent employee to the General Department of Customs before August 1, 2026, when there is a situation requiring the suspension of the electronic data processing system account, the General Department of Customs will temporarily suspend all electronic data processing system accounts of the enterprise to ensure system security and safety.

 

 

ANNEX

LIST OF FORMS

(Attached to Circular No. 83/2026/TT-BTC dated June 30, 2026 of the Minister of Finance)
- Chí Cà

 

Form No. 01 - Application for Registration to Take the Examination for Issuance of Customs Declaration Competency Certificate

Form No. 2 - Request for Issuance of Customs Declaration Competency Certificate

Form No. 03 - Customs Declaration Competency Certificate (issued to subjects as specified in point a, Clause 2, Article 6 of this Circular).

Form No. 03A - Customs Declaration Competency Certificate (issued to subjects as specified in point b, Clause 2, Article 6 of this Circular).

Form No. 04 - Notification of Customs Agency Activities and Issuance of Agent Identification Codes.

Form No. 05 - Notification of Termination of Customs Agency Activities.

Form No. 06 - Request for Issuance/Renewal of Agent Identification Codes.

Form No. 07 - Notification of Revocation of Agent Identification Codes.

Form No. 08 - Notification of Electronic Data Processing System Account of Customs Clearance Agent Employee.

 

Form No. 01

 

Form No. 02

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
_______________________

 

APPLICATION FOR ISSUANCE OF CUSTOMS DECLARATION COMPETENCY CERTIFICATE

To: General Department of Customs

 

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

- Based on Circular No. 83/2026/TT-BTC dated June 30, 2026 of the Minister of Finance;

We request the Director of the General Department of Customs to consider issuing a customs declaration competency certificate to Mr./Ms.:

Full name: …Male/Female: …

Date of birth: …

Citizen Identification Number: …issued on: …

at …

Address for receiving the customs declaration competency certificate: …; Phone number: …

Civil Service Rank: …

Time and process of working in the customs sector (clearly state information on recruitment decisions, appointment to civil service rank, promotion, transfer, and work process):

.......................................................................................................................................

Disciplinary action leading to dismissal (if any, clearly state information on the disciplinary decision):

.......................................................................................................................................

Decision on retirement, resignation, or transfer: …

I hereby solemnly declare that the statements made in this application are true. If false, I will bear full responsibility.

 

 

Implementation Report of Production Projects of Supporting Industry Products Confirmed with Incentives

 

 

Form No. 03A

 

 

Form number 04

 

Contact information: …

 

Name of Enterprise: ...

Tax code: ...

Address: …

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

- Based on the Customs Law number 54/2014/QH13 amended and supplemented by Law number 90/2025/QH15 and Law number...

- Based on Circular No. 83/2026/TT-BTC dated June 30, 2026 of the Minister of Finance;

After reviewing and inspecting, the Company...self-assesses that it has met all the criteria for operating as a customs procedure agent as stipulated in Circular number ..., specifically:

1. Business Registration Certificate number......issued on...by...

2. Information on the legal representative of the business:

- Full name:...Date of birth:...

- Citizen identification number:...issued on...at...

3. Employees meeting the criteria for obtaining an employee code for customs procedure agents:...people, specifically:

3.1. Full name:...Date of birth:...

- Citizen identification number:...issued on...at...

- College/University degree: number...issued on...by...

- Customs declaration practice certificate number:...issued on...by...

- Additional knowledge certification in customs law (if applicable) number...issued on...by...

- Electronic data processing system connection account (user id):...

3.2. Full name:...Date of birth:...

- Citizen identification number:...issued on...at...

- College/University degree: number...issued on..., by...

- Customs declaration practice certificate number:...issued on...

- Additional knowledge certification in customs law (if applicable) number...issued on...by...

- Electronic data processing system connection account (user id):...

4. The information technology infrastructure serving customs declarations of the Company includes:

………………………………………………………………………………………………………

The Company commits to meeting all the criteria for operating as a customs procedure agent and issuing employee codes for customs procedure agents. The Company requests the General Department of Customs to grant the right to operate as a customs procedure agent on the electronic data processing system and issue employee codes for customs procedure agents for the employees named in point 3 above as prescribed./.

 

 

Form number 05

 

Contact information: …

 

- Based on the Customs Law number 54/2014/QH13 amended and supplemented by Law number 90/2025/QH15 and Law number...

- Based on Circular No. 83/2026/TT-BTC dated June 30, 2026 of the Minister of Finance;

Name of Enterprise: ...

Tax code: ...

Address: …

The Company has been operating as a customs procedure agent since...Now, the Company announces the termination of its customs procedure agency activities and the cancellation of the employee codes for customs procedure agents belonging to the Company. Specifically:

1) Full name:...Date of birth:...

- Employee code for customs agent:...

- Electronic data processing system connection account (user id):...

2) Full name:...Date of birth:...

- Employee code for customs agent:...

- Electronic data processing system connection account (user id):...

The Company respectfully informs the General Department of Customs to cancel the customs procedure agency rights of the Company on the electronic data processing system./.

 

 

Form number 06

 

NOTICE ISSUE/EXTEND1 EMPLOYEE CODE FOR CUSTOMS PROCEDURE AGENT
CUSTOMS

To: General Department of Customs

 

Name of Enterprise: ...

Tax code: ...

Address: …

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

- Based on Circular No. 83/2026/TT-BTC dated June 30, 2026 of the Minister of Finance;

- Based on the labor contract number...dated.../.../...between the enterprise...and Mr./Ms....

After reviewing and inspecting, the Company...self-assesses that Mr./Ms....has met all the criteria for employees of customs procedure agents as stipulated in Circular.../2026/TT-BTC dated June 30, 2026. Therefore, the Company informs the General Department of Customs to issue/extend2 the employee code for customs procedure agent for Mr./Ms.:

1/ Full name:...Date of birth:...

- Electronic data processing system connection account (user id):...

- Citizen identification number:...issued on...at...

- College/University degree: number...issued on..., by...

- Customs declaration practice certificate number:...issued on...by...

- Additional knowledge certification in customs law (if applicable) number...issued on...by...

2/ Full name:...Date of birth:...

- Electronic data processing system connection account (user id):...

- Citizen identification number:...issued on...at...

- College/University degree: number...issued on..., by...

- Customs declaration practice certificate number:...issued on...by...

- Additional knowledge certification in customs law (if applicable) number...issued on...by...

Respectfully./.

 

 

 

_____________________

1 Select the notification to be implemented

2 Select the notification to be implemented

 

Form No. 07

 

ANNOUNCE CANCELLATION OF EMPLOYEE CODE FOR CUSTOMS PROCEDURE AGENT

To: General Department of Customs

 

Name of Enterprise: ...

Tax code: ...

Address: …

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

- Based on Circular No. 83/2026/TT-BTC dated June 30, 2026 issued by the Minister of Finance,

The Company...announces the cancellation of the employee code for customs procedure agent already issued to Mr./Ms.:

1/ Full name:...Date of birth:...

- Employee code for customs agent:...

- Electronic data processing system connection account (user id):...

- Reason for cancelling the employee code for customs agent:...

2/ Full name:...Date of birth:...

- Employee code for customs agent:...

- Electronic data processing system connection account (user id):...

- Reason for cancelling the employee code for customs agent:...

3/...

 

 

Form No. 08

 

ANNOUNCE CUSTOMS ELECTRONIC DATA PROCESSING SYSTEM CONNECTION ACCOUNT OF CUSTOMS PROCEDURE AGENT
BASED ON CIRCULAR NO. 83/2026/TT-BTC DATED JUNE 30, 2026 ISSUED BY THE MINISTER OF FINANCE, THE COMPANY...ANNOUNCES THE CUSTOMS ELECTRONIC DATA PROCESSING SYSTEM CONNECTION ACCOUNT (USER ID) OF CUSTOMS PROCEDURE AGENT ALREADY ISSUED AS FOLLOWS:

To: General Department of Customs

 

Name of Enterprise: ...

Tax code: ...

Address: …

NAME OF CUSTOMS PROCEDURE AGENT

The company notifies the Customs Department accordingly.

Respectfully./.