|
THE MINISTRY OF FINANCE |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
No. 22/2019/TT-BTC |
Hanoi, April 16, 2019 |
CIRCULAR
ON AMENDMENTS TO CIRCULAR NO. 12/2015/TT-BTC DATED JANUARY 30, 2015 OF THE MINISTER OF FINANCE ON GUIDELINES FOR PROCEDURES FOR ISSUANCE OF CERTIFICATE OF TRAINING IN CUSTOMS DECLARATION; ISSUANCE AND REVOCATION OF CUSTOMS BROKER NUMBER; PROCEDURES FOR RECOGNITION AND OPERATION OF CUSTOMS BROKERAGE AGENTS
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to Resolution No. 104/NQ-CP dated October 9, 2017 of the Government on simplifying administrative procedures and citizen documents in respect of inhabitant administration under management of the Ministry of Finance;
At the request of the Director of the General Department of Customs,
The Minister of Finance promulgates the Circular on amendments to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents.
Article 1. Amendments to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of Certificate of training in Customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents
1. Clause 1, Clause 7 and Clause 9 of Article 3 shall be amended as follows:
“Article 3. Examination for certificates of training in customs
1. Examination application
a) Regarding the application for initial examination for the certificate of training in customs declaration, the examinee shall submit one (01) application that includes:
a.1) An application form using the form No. 1 enclosed herewith;
a.3) At least an associate’s degree in economics, law or engineering; 01 certified true copy or 01 copy enclosed with the original for comparison;
a.3) 3×4 color photo: 02 photos taken within 06 (six) months until the date of submission of examination application with full name and year of birth written on the back side (01 of which shall be stuck on the application form, the other will be stuck on the Certificate).
a.4) Record of examinee’s learning performance in a case where the major in the degree is not eligible for examination exemption as prescribed in Subpoint a.1 Point a and Subpoint b.1 Point b Clause 7 of this Article: 01 certified true copy or 01 copy enclosed with the original for comparison;
a.5) A certification of the university or college for which the examinee worked before resigning from the lecturer position in a case where the examinee is eligible for examination exemption as prescribed in Subpoint a.2 Point a and Subpoint b.2 Point b Clause 7 of this Article: 01 original
b) Regarding the application for resit exams, the examinee shall submit one (01) application that includes:
b.1) An application form using the form No. 1 enclosed herewith;
b.2) 3×4 color photo: 02 photos taken within 06 (six) months until the date of submission of examination application with full name and year of birth written on the back side (01 of which shall be stuck on the application form, the other will be stuck on the Certificate).
7. Examination exemption:
a) Exemption from examination in the subject named Customs law and customs professional practices shall be granted to:
a.1) A graduate in customs major from a university or college who applies for examination to obtain certificate of training in customs declaration 3 years from the date of graduate;
a.2) An examinee who used to be a lecturer in customs major at a university or college and had been working there for at least 5 years and applies for examination to obtain certificate of training in customs declaration 3 years from the date on which he/she received a decision on reassignment, retirement or resignation (excluding the case where he/she was dismissed as a disciplinary action).
b) Exemption from examination in the subject named Foreign trade professional practices shall be granted to:
b.1) A graduate in foreign trade, international trade, external economics, international economics or logistics and supply chain management major from a university or college who applies for examination to obtain certificate of training in customs declaration 3 years from the date of graduate;
b.2) An examinee who used to be a lecturer in foreign trade, international trade, external economics, international economics or logistics and supply chain management major at a university or college and had been working there for at least 5 years and applies for examination to obtain certificate of training in customs declaration 3 years from the date on which the decision on reassignment, retirement or resignation is issued (excluding the job dismissal).
c) Eligibility for exemption:
c.1) The major indicated in the degree or the record of learner’s performance is fit for the major prescribed in Subpoint a.1 Point a and Subpoint b.1 Point b of this Clause.
c.2) A certification of the university or college for which the examinee worked before resigning from the lecturer position which is made as prescribed in Subpoint a.2 Point a and Subpoint b.2 Point b of this Clause.
9. Examination result:
a) An examinee is recognized passing a subject if the score he/she got for such subject is at least 50 points on a 100-point scale.
b) Within 30 days from the day on which the examination ends, the Director of the General Department of Customs shall posted the results on website of General Department of customs, e-customs newspaper and posted on notice board at the head office of Customs Departments of provinces receiving the applications.
In case of disagreement with the result published by the Director of the General Department of Customs, within 15 days from the day on which the result is posted on the website of the General Department of Customs, the examinee shall submit an application for grade review. The date of receipt of the application for grade review is the day on which the General Department of Customs receives the application or the arriving date written on the post office stamp. After such period of time, the application for grade review shall not be handled. Within 15 days from the deadline for submission of application for grade review, the Director of the General Department of Customs shall review the failed subject test following the regulations of the Examination Board and publish the grade review result on the website of the General Department of Customs, e-customs newspaper, and post it on the notice board at the head office of Departments of Customs of provinces receiving the applications.
If an examinee passes both 03 subjects, the Director of the General Department of Customs shall issue him/her with the Certificate of training in customs declaration according to the regulations in Article 4 of this Circular.
c) Reserve of examination results: If any of the examination subjects is failed as prescribed in point a of this clause, the passed subjects shall be automatically reserved within 1 year since the date on which the grade review result is posted on the website of the General Department of Customs; or shall be reserved to the completion of the next examination but not exceeding 01 year from the date on which the grade review result is posted on the website of the General Department of Customs but the examination has not been held.
2. Article 4 shall be amended as follows:
a) Point b Clause 1 shall be amended as follows:
“b) Any officials who has held the position of customs inspector for 09 (nine) consecutive years or the position of main inspector or senior inspector and has been transferred to another workplace, retired or resigned the job (excluding the job dismissal) shall be granted the Certificate for training in customs within 03 years from the year in which the decision on his/her reassignment, retirement, or resignation is issued.”
b) Clause 2 shall be amended as follows:
“a) Regarding the cases specified in point a clause 1 of this Article: Within 30 days from the date on which the examination result is posted on the website of the General Department of Customs, the Director of the General Department of Customs shall grant the examinee the Certificate of training in customs declaration using the form No. 03A enclosed herewith.
b) Regarding the cases specified in point b clause 1 of this Article:
b.1) Within 03 years from the year in which the decision on his/her reassignment, retirement, or resignation is issued, any individual wishing to obtain the Certificate of training in customs declaration shall send a written application using the form No. 11 issued herewith to the General Department of Customs enclosed with a 3×4 color photo taken within 06 months until the date of submission of the application with full name and date of birth written on the back side.
b.2) Within 05 working days from the day on which the application is received, the General Department of Customs shall examine the information in the dossier retained in the General Department of customs and compare with the conditions specified in Point b Clause 1 of this Article and the cases specified in clause 2 Article 8 of this Circular to consider granting the Certificate of training in customs declaration using the form No. 03 issued herewith or provide explanation in case of refusal of application.
c) The certificate of training in customs declaration shall be used as the basis for issuance of customs broker numbers as prescribed in this Circular.”
3. Article 5 shall be amended as follows:
“Article 5. Customs brokerage agents
1. A customs brokerage agent is an enterprise satisfying the requirements specified in clause 1 Article 20 of the Law on Customs which, within the scope of authorization mentioned in the contract signed with the owner of exported goods and imported goods (hereinafter referred to as goods owner), represents the goods owner to fulfill entirely or partially the obligations of the customs declarant as prescribed in Clause 3 Article 18 of the Law on Customs.
2. The customs brokerage agent (legal representative or person authorized by the legal representative as per the law) shall sign a brokerage contract with the goods owner. Holder of customs broker number shall carry out customs declaration and procedures on the basis of the contract signed with the goods owner. The customs brokerage agent shall present the brokerage contract to the customs authority only when any violations against the regulations on customs are detected. The legal representative or person authorized by the legal representative of the customs brokerage agent shall sign and affix seal on the customs declaration and the invoices included in customs documents when performing the activities specified in clause 3 Article 18 of the Law on Customs.
3. The customs brokerage agent shall declare and carry out customs procedures for exported/imported goods of the goods owner only when the goods owner notified the customs authority of the list of customs brokerage agents permitted to carry out customs procedures of exported/imported goods of the goods owner as prescribed in Clause 6 Article 14 of this Circular.”
4. Clause 1 Article 6 shall be amended as follows:
“1. Any enterprise that satisfies the conditions specified in clause 1 Article 20 of the Law on Customs shall make an application for recognition of customs brokerage agent and send it to the General Department of Customs. The application shall include:
a) A notification of eligibility for operation as a customs brokerage agent using the form No. 04 enclosed herewith: 01 original; b) An application for customs broker’s number according to the regulations in clause 1 Article 9 of this Circular.”
5. Article 7 shall be amended as follows:
“Article 7. Suspension and shutdown of customs brokerage agents
1. Suspension of operation
a) A customs brokerage agent is suspended from operation in any of the following cases:
a.1) It fails to meet the conditions specified in clause 1 Article 20 of the Law on Customs or fails to operate with given name and at the location registered with the customs authority;
a.2) It fails to comply with Clause 5 Article 13 of this Circular;
a.3) It fails to follow reporting regulations or follow improper reporting regulations, or its report content is insufficient or its report is sent behind the schedule with the customs authority as prescribed in Article 13 of this Circular in 03 consecutive times;
a.4) It submits an application for suspension of operation.
b) The Director of the General Department of Customs shall issue a decision on suspension of operation up to 06 months to the customs brokerage agent mentioned in Point of this Clause using the form No. 06A issued herewith.
Where the Departments of Customs of province, during management or inspection process, detects a violation prescribed in Subpoint a.1, Subpoint a.2 and Subpoint a.3 of this Clause, it shall report to the General Department of Customs to issue a decision to suspend the operation of such customs brokerage agent as prescribed in this Article.
Any customs brokerage agent wishing to suspend its operation shall send an application dispatch to the General Department of Customs using form No. 12 issued herewith. Within 5 working days from the receipt of the above application of the customs brokerage agent or the report of the Departments of Customs of province, the Director of General Department of Customs shall issue a decision on suspension of operation to such customs brokerage agent.
c) Within 06 months from the date of suspension, any customs brokerage agents correcting objectionable conditions and wishing to resume its operation shall send an application dispatch for resumption of operation to the General Department of Customs. Within 15 working days from the date of receipt of the application, the Director of the General Department of Customs shall examine and verify operation conditions of the customs brokerage agent, and then either issue a decision enabling the customs brokerage agent to resume the operation using form No. 06B issued herewith if the customs brokerage agent is considered satisfactory or provide explanation in writing if the customs brokerage agent is considered unsatisfactory as prescribed.
2. Shutdown
a) The operation of a customs brokerage agent shall be shut down in any of the following cases:
a.1) The customs brokerage agent’s smuggling; illicit cross border transport of goods and money; production and trading of banned commodities; and tax evasion is so serious that it is liable to criminal prosecution;
a.2) The customs brokerage agent submits fraudulent application for recognition of customs brokerage agent or application for customs broker number to the customs authority;
a.3) Use the documents not provided by the goods owner to carry out customs procedures for exported/imported goods;
a.4) Over 06 months from the date of suspension as prescribed in Subpoint a.1, Subpoint a.2 and Subpoint a.3 Point a Clause 1 of this Article, if the customs brokerage agent fails to correct objectionable conditions and fail to submit any application for resumption of operation to the General Department of Customs;
a.5) Over 06 months from the date of suspension as for the case prescribed in Subpoint a.4, Point a, Clause 1 of this Article but customs brokerage agent has not submitted any application for resumption of operation;
a.6) The customs brokerage agent dissolves or goes bankrupt as prescribed in Law on Enterprises and the Law on Bankruptcy;
a.7) The customs brokerage agent submits an application for shutdown;
b) Regarding the cases prescribed in Subpoints a.1, a.2, a.3, a.4, a.5 and a.6 Point a of this Clause;
b.1) Regarding the cases prescribed in Subpoints a.1, a.2, a.3 and a.6 Point a of this Clause, where the customs authority, during management or inspection process, detects a violation, it shall report to the General Department of Customs to issue a decision on shutdown of customs brokerage agent using form No. 06 issued herewith. The General Department of Customs shall issue the decision on shutdown of customs brokerage agent within the time limit prescribed in Point b Clause 1 of this Article.
Regarding the cases prescribed in Subpoints a.1, a.2, a.4 and a.5 Point a of this Clause, where the Director of the General Department of Customs detects a violation, he/she shall issue a decision on shutdown of customs brokerage agent using form No. 06 issued herewith.
b.2) The customs brokerage agent being shut down as prescribed in this Point shall not be recognized as a customs brokerage agent within 2 years from the date on which the decision on shutdown is issued, except for the case prescribed in Subpoint a.5 Point a of this Clause.
c) Any customs brokerage agent wishing to ceases its operation shall send an application dispatch to the General Department of Customs using form No. 12 issued herewith. Within 5 working days from the receipt of the above application of the customs brokerage agent, the Director of General Department of Customs shall issue a decision on shutdown to such customs brokerage agent.
d) If the operation of a customs brokerage agent is shut down, the customs broker number shall be revoked and cease to be valid.”
6. Points c, d, dd Clause 1, Clause 2, Clause 3 and Clause 4 of Article 9 shall be amended as follows:
“1. The customs brokerage agent shall make an application for customs broker’s number including:
c) 01 copy of the certificate of training in customs declaration. If the certificate of training in customs declaration has expired for 5 years from the date of issue, 01 additional copy of certificate of completion of training in customs law issued within 03 years until the date of submission prescribed in Point a.2 Clause 3 of this Article is required.
d) 01 copy of the ID or citizen card in a case where the national population database has not been put into operation; dd) 01 2×3 color photo taken within 06 months until the date of submission of application.
Documents in the application for customs broker number prescribed in Point b, Point c and Point d of this Clause are documents of each broker under list of customs brokers applied for customs broker numbers. The copies of documents must bear signature and seal of the legal representative of the customs brokerage agent or be notarized or authenticated by the competent authority.
2. The application for customs broker’s number shall be sent to the General Department of Customs. Within 05 days from the day on which the satisfactory application is received, the General Department of Customs shall issue the customs broker’s number according to the form No. 08 enclosed herewith. An explanation in writing shall be sent to the enterprise in case of unsatisfactory application.
The customs broker’s number shall be the same as the personal identification number or the ID number of the customs broker and shall be valid within 03 years from the date of issue. Upon expiration of above time limit, to keep the customs broker employed, the customs brokerage agent shall follow the extension procedure as prescribed in Clause 3 of this Article.
3. Extension of customs broker’s number
a) The customs broker may have the customs number duration extended if the following conditions are satisfied:
a.1) Not subject to revocation of customs broker number prescribed in Article 10 of this Circular;
a.2) Have participated in training course in legislation on customs for at least 3 days (8 classes per day) that is provided by Vietnam Customs School or a college, university, institute having customs faculty with training curriculum discussed with Vietnam Customs School. The schools shall provide training course in supplementary knowledge to issue certificate of completion of training course using form No. 02 issued herewith and notify the General Department of Customs of the list of trainees qualified for certificates of completion of training course to cooperate in issuance, reissuance, and extension of customs broker number.
b) The customs brokerage agent shall prepare an application for extension of customs broker number and send it to the General Department of Customs, including: An application for extension using form No. 07A issued herewith; 01 copy of certificate of completion of training course in customs law as prescribed in Point c Clause 1 of this Article; 01 2×3 color photo taken within 06 months until the date of submission. If the national population database has not been put into operation, 01 copy of ID or citizen card shall be provided in case the information in ID or citizen card provided in the application for customs broker number has changed.
The copies of documents must bear signature and seal of the legal representative of the customs brokerage agent or notarized or authenticated by the competent authority.
c) Within 03 days from the day on which the application is received, the General Department of Customs shall grant the extension of customs broker’s number or provide explanation in writing in case the application is rejected.
The customs broker number shall be extended for another 03 years.
4. Reissuance of customs broker’s number:
a) The customs broker may be granted the unexpired customs broker number in the following cases:
a.1) If the customs broker number is lost and the customs brokerage agent makes a written confirmation in the application for reissuance of customs broker number;
a.2) The customs brokerage agent changes its business registration name;
a.3) The customs broker changes his/her personal identification number or ID/citizen card;
b) The customs brokerage agent shall prepare an application for reissuance of customs broker number and send it to the General Department of Customs, including: An application for reissuance of customs broker number using form No. 07B issued herewith; 01 copy of certificate of completion of training course in customs law as prescribed in Point c Clause 1 of this Article; 01 2×3 color photo taken within 06 months until the date of submission. If the national population database has not been put into operation, 01 copy of ID or citizen card shall be provided in case the information in ID or citizen card provided in the application for customs broker number has changed.
c) Within 05 days from the day on which the application is received, the General Department of Customs shall reissue customs broker’s number or provide explanation in writing in case the application is rejected.
The customs broker number shall bear the unexpired personal identification number or ID/citizen card until the date of submission of application for reissuance of customs broker number.”
7. Clause 1 shall be amended and Clause 3 shall be added to Article 10 as follows:
“Article 10. Revocation of customs broker number
1. Director General of Customs shall revoke the customs broker’s number in any of the following cases:
a) The customs brokerage agent or its employee commits violations against the law regulations that lead to criminal prosecution;
b) The customs broker faces penalty for the smuggling, illicit cross border transport of goods and money; production and trading of banned commodities; tax evasion or giving bribery to customs officials during customs procedures;
c) The customs broker use customs broker number of another person or let another person use his/her number or use the number that is not issued by the General Department of Customs to carry out the customs procedures; or let another person use his/her documents to apply for recognition of customs brokerage agent or issuance of customs broker number;
d) The customs broker changes his/her job or works for another customs brokerage agent or terminate the employment contract; when the customs broker works for another customs brokerage agent, a new customs broker number shall be granted in accordance with this Circular;
dd) The customs brokerage agent shuts down;
e) The customs broker uses an expired number to carry out the customs procedures. The customs broker who has his/her customs broker number revoked in this case shall follow Clause 2 of this Article.
3. Procedures for revocation of customs broker numbers:
a) The customs brokerage agent shall request the General Department of Customs in writing to revoke the customs broker number and the account connected to the e-customs system using form 07C issued herewith with regard to the cases prescribed in Clause 1 of this Article within 5 days from the date on which the violation is detected
b) If any violation committed by a customs broker was detected and handled, the Department of Customs of province shall report the General Department of Customs to revoke the customs broker number as prescribed in this Article.
c) Within 5 working days from receipt of the request of the customs brokerage agent or report of the Department of Customs or a notice of another regulatory body, the Director of the General Department of Customs shall issue a decision on revocation of the customs broker number using the form No. 09 issued herewith.”
8. Clause 1 Article 12 shall be amended as follows:
“1. The customs broker number granted by the General Department of Customs shall be update to the database system of the customs authority. Regarding the online customs declaration, the customs authority shall grant the username and password to the customs broker to access to the system. Any entity who is granted customs broker number shall secure the information provided by the customs authority. When carrying out the administrative procedures with customs authorities, customs brokers shall present their customs broker numbers.”
9. Clause 1, Clause 3, Clause 5 and Clause 9 of Article 3 shall be amended as follows:
“1. Manage and use the customs broker number to carry out the customs declaration and customs procedures at customs authorities within the authority given by the goods owners; take responsibilities for introducing and recommending the General Department of Customs to grant the customs broker numbers to applicants satisfying the requirements according to the regulations; register information about customs broker numbers into the e-customs system in order for the customs authority to issue accounts connected to the e-customs system as prescribed in Clause 1 Article 12 of this Circular.
3. 3. Request the customs authorities to provide guideline for customs procedures and tax procedures applicable to exported/imported goods and the network connection between the customs brokerage agents and the customs authorities and provide the new law provisions on customs; participate the training in the regulations on customs;
obtain electronic data relating to customs declarations of exported goods and imported goods to carry out customs procedures.
5. Notify and request the General Department of Customs to revoke the customs broker number from the violations specified in clause 1 Article 10 of this Circular or in case the customs brokerage agent is dissolved, bankrupt or shut down.
9. Responsibilities of customs brokerage agents:
a) Make periodical reports (on the 5th date of the first month of a quarter) on the operation of customs brokerage agents using the form No. 10 enclosed herewith and send them to the Customs Departments of provinces. If the customs brokerage agent fails to send a report on schedule as prescribed, it shall face a penalty in accordance with regulations on penalties for administrative violations and enforcement of administrative decisions in customs sector.
b) Report and recommend the General Department of Customs to revoke the customs broker number and the account connected to the e-customs system from the violations specified in clause 1 Article 10 of this Circular within 05 days from the day on which the violation is detected.”
10. Clause 5, Clause 6 and Clause 7 shall be added to Article 14 as follows:
“5. Assign entities to carry out customs procedures and administrative procedures in person with the customs authorities in accordance with customs law. If the customs brokerage agent is employed, it shall perform tasks mentioned in the customs brokerage contract signed between the agent and the goods owner on behalf of the goods owner.
6. Upon conclusion of a customs brokerage contract, the goods owners shall notify the list of customs brokerage agents eligible for declaring and carrying out customs procedures associated with exported/imported goods on behalf of the goods owner through the e-customs system before the customs brokerage agents do so; except for the cases below:
a) Declaring and carrying out customs procedures associated with exported/imported goods via postal services, courier services in accordance with laws and regulations on postal activities and customs;
b) The exported/imported goods of entities having no taxpayer identification number;
c) Goods which are gifts of organizations and individuals in Vietnam sent to overseas organizations and individuals; goods of diplomatic missions, international organizations in Vietnam and their staff; humanitarian aid, grant aid; free-of-charge goods; checked baggage and carry-on baggage exceeding free baggage allowance.
7. Obtain electronic data relating to customs declarations of exported goods and imported goods to carry out customs procedures in a case where the goods owner has an IT system meeting requirements of the customs authority.”
11. Clause 4, Clause 9 and Clause 10 of Article 15 shall be amended as follows:
“4. Assist the customs brokers during the customs procedures; provide the preferential mechanism in terms of customs procedures for customs brokerage agents as per the law.
9. Customs Departments of provinces shall collect data and make reports on the operation of customs brokerage agents in provinces upon occurrence of any matter prescribed in Point 2, Point 3, Point 4 and Point 5 of form No. 10 issued herewith and send them to the General Department of Customs before 10th of the first month of the following quarter or upon detection of any violation committed by the customs brokerage agent as prescribed in this Circular.
10. As soon as practicable after the customs declaration is registered in the e-customs system, the customs authority shall provide electronic data relating to the customs declaration of exported/imported goods to carry out customs procedures in a case where the goods owner has an IT system meeting requirements of the customs authority.
The Director of the General Department of Customs shall promulgate electronic data interchange standards between the IT system of customs authorities and exporting and importing enterprises.”
12. The following forms issued together with Circular No. 12/2015/TT-BTC dated January 30, 2015 shall be amended:
a) Form No. 01, 07, 10 issued together with Circular No. 12/2015/TT-BTC shall be amended as Form No. 01, 07, 10 issued herewith.
b) Form No. 06 issued together with Circular No. 12/2015/TT-BTC shall be amended as Form No. 06, 06A issued herewith.
Article 2. Transitional regulations
1. Exporting and importing enterprises which have declared and carried out customs procedures associated with exported/imported goods through customs brokerage agents shall keep doing so and notify modified list of customs brokerage agents eligible for declaring and carrying out customs procedures on behalf of the goods owners via e-customs system in accordance with Clause 6 Article 14 of this Circular before December 31, 2019.
After December 31, 2019, upon any change to the list of eligible customs brokerage agents, the exporting and importing enterprises shall inform and update information via the e-customs system.
2. Certificates of completion of training course issued to customs brokers before effective date of this Circular shall remain valid in order for the customs brokerage agents to apply for issuance or reissuance or extension of customs broker numbers as prescribed in this Circular.
Article 3. Entry in force
1. This Circular comes into force as of July 1, 2019.
2. Form No. 02, 03A and 03B issued together with Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of Certificate of training in Customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents shall be annulled.
3. The difficulties that arise during the implementation must be reported to the General Department of Customs affiliated to the Ministry of Finance for consideration./.
|
|
PP. MINISTER Vu Thi Mai |
LIST OF FORMS
(Issued herewith Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance)
Form No. 01 – Application form for examination for certificate of training in customs declaration.
Form No. 02 – Certificate of completion of training course in customs law.
Form No. 06 – Decision on shutdown of customs brokerage agent.
Form No. 06A – Decision on suspension of operation of customs brokerage agent.
Form No. 06B – Decision on resumption of operation of customs brokerage agent.
Form No. 07 – Application for issuance of customs broker’s number.
Form No. 07A – Application for extension of customs broker’s number.
Form No. 07B – Application for reissuance of customs broker’s number.
Form No. 07C – Application for revocation of customs broker’s number.
Form No. 10 – Report on operation of customs brokerage agent.
Form No. 11 – Application form for issuance of certificate of training in customs declaration.
Form No. 12 – Application for suspension of operation/shutdown of customs brokerage agent.
Form No. 01
|
THE SOCIALIST REPUBLIC OF VIETNAM APPLICATION FORM FOR EXAMINATION FOR CERTIFICATE OF TRAINING IN CUSTOMS DECLARATION Full name: ………………………….Male, Female:…………………………………………………………. Date of birth: ………/………/……… Personal identification number/ID or citizen number:…………….Date of issue …………….. Place of issue ………… – Application for examination in: + Laws on Customs □ + Foreign trade professional practices □ + Customs professional practices □ – Examination place:……………………………………………………………………………………….. – Subjects applying for exemption from examination:…………………………………………….. – Subjects applying for reservation of previous examination result: + Subject …….getting….mark in the notice No. ….dated………of the General Department of Customs. + Subject …….getting….mark in the notice No. ….dated………of the General Department of Customs. – Mailing address to receive the Certificate of training in customs declaration (the receiving Customs Departments or a specific place): …………………………………………………….. I hereby declare that all information provided above is true and accurate to the best of my knowledge. In any case that the above information is found to be invalid, I am aware that I will be held liable.
|
Note: If the examinee is eligible for taking the examination, the Chairman of Examination Board shall countersign and affix seal to the application form and in the photo of the examinee. The application form shall be returned to the examinee for entering the examination room./.
Form No. 02
(POSITION OF LEGAL REPRESENTATIVE OF ISSUING AUTHORITY) CERTIFICATE This is to certify that Full name: ……………………………………………… (Full name of holder of certificate) Date of birth:………………………………………………………………………………………………… Permanent residence:……………………………………………………………………………………… has completed the training course in customs law for customs broker from ……… to……….. at…………..
|
Form No. 03
|
THE GENERAL DEPARTMENT OF CUSTOMS |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
|
CERTIFICATE OF TRAINING IN CUSTOMS DECLARATION
|
|
|
– Pursuant to Decision No. …/QD-TCHQ dated …..of the Director of the General Department of Customs on retirement/resignation/reassignment of Mr./Mrs….
– Pursuant to Decision No. …./ QD-TCHQ dated….. on establishment of Examination Board of certificate of training in customs declaration; – Pursuant to Notice No….dated……. of the Chairman of Examination Board of certificate of training in customs declaration on recognition of examination result in….[year] at….[examination place] |
|
|
Signature of certificate’s holder |
DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS – Hereby issue certificate of training in customs declaration to Mr./Mrs. …………………………………………………………………… – Date of birth: ………/………/…………………………………… – Permanent residence: ………………………………………… |
| No. ……………… [Date]…………………. |
Hanoi, [Date]……………. |
Form No. 06
|
THE MINISTRY OF FINANCE |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
No. …../QĐ-TCHQ |
……… [Location]…….,[date]…….. |
DECISION
On shutdown of customs brokerage agent
DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019 on amendments to the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
At the request of (Department of Customs or enterprise) on shutdown of customs brokerage agent;
At the request of Director of Customs Management Supervision Department,
HEREBY DECIDES:
Article 1. Shutdown of customs brokerage agent
(Name) ……………………………………………………………………………………..
TIN: ………………………………………………………………………………………………
Address: …………………………………………………………………………………………
Business registration certificate/ enterprise registration certificate No….Date of issue….Place of issue
Recognized as customs brokerage agent in Decision No. …dated …. of the Director of the General Department of Customs on recognition of operation of customs brokerage agent
Reason: ……………………………………………………………………………………………
Article 2. This Decision comes into force from the date of signing.
Article 3. Legal representatives of ………………………,
Director of Customs Management Supervision Department and Director of Department of Customs of………..province shall implement this Decision./.
|
|
DIRECTOR GENERAL |
Form No. 06A
|
THE MINISTRY OF FINANCE |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
No ………/QD-TCHQ |
……… [Location]…….,[date]…….. |
DECISION
On suspension of operation of customs brokerage agent
DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019 on amendments to the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
At the request of (Department of Customs or enterprise) on suspension of operation of customs brokerage agent;
At the request of Director of Customs Management Supervision Department,
HEREBY DECIDES:
Article 1. Suspension of operation of customs brokerage agent
(Name)…………………………………………………………………………………………………………
TIN:……………………………………………………………………………………………………………..
Address:……………………………………………………………………………………………………….
Business registration certificate/ enterprise registration certificate No….Date of issue….Place of issue
Recognized as customs brokerage agent in Decision No. …dated …. of the Director of the General Department of Customs on recognition of operation of customs brokerage agent
Reason:………………………………………………………………………………………………………..
Article 2. This Decision comes into force from the date of signing. After 06 months from the date of issue of this Decision, if the customs brokerage agent fails to correct objectionable conditions and apply for resumption of operation, the General Department of Customs shall issue a decision on shutdown of customs brokerage agent as prescribed.
Article 3. Legal representatives of…….., Director of Customs Management Supervision Department and Director of Department of Customs of………..province shall implement this Decision./.
|
DIRECTOR GENERAL |
Form No. 06B
|
THE MINISTRY OF FINANCE |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
No…./QD-TCHQ |
……… [Location]…….,[date]…….. |
DECISION
On resumption of operation of customs brokerage agent
DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019 on amendments to the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
Pursuant to the Decision No. …dated …. of the Director of the General Department of Customs on recognition of operation of customs brokerage agent;
Pursuant to the Decision No. …dated …. of the Director of the General Department of Customs on suspension of operation of customs brokerage agent;
Considering documents enclosed with the Official Dispatch No….. on request for resumption of operation of customs brokerage agent of …………; and
Verification of operation conditions of the customs brokerage agent…………….
At the request of Director of Customs Management Supervision Department.
HEREBY DECIDES:
Article 1. Allow resumption of operation of customs brokerage agent:
(Name)…………………………………………………………………………………………………………
TIN:……………………………………………………………………………………………………………..
Address:……………………………………………………………………………………………………….
Business registration certificate/ enterprise registration certificate No….Date of issue….Place of issue
Eligible for resumption of operation of customs brokerage agent.
……… (Name)….must comply with the Law on Customs, the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents and Circular No. 22/2019/TT-BTC dated April 16, 2019 of the Minister of Finance.
Article 2. This Decision comes into force from the date of signing.
Article 3. Legal representatives of…….., Director of Customs Management Supervision Department and Director of Department of Customs of………..province shall implement this Decision./.
|
DIRECTOR GENERAL |
Form No. 07
|
GOVERNING BODY |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
|
………… [Location]…….,[date]…….. |
APPLICATION FOR ISSUANCE OF CUSTOMS BROKER’S NUMBER
To: The General Department of Customs
Name:…………………………………………………………………………………………………………..
TIN:……………………………………………………………………………………………………………..
Address:……………………………………………………………………………………………………….
– Pursuant to the Law on Customs dated June 23, 2014;
– Pursuant to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
– Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019 on amendments to the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
– Pursuant to employment contract No….dated…………….. between …………[enterprise] and Mr./Mrs……………….
Request the Director of the General Department of Customs to consider granting customs broker number to Mr./Mrs.
1/ Full name: ……………………………………… Date of birth:……………………………………
Personal identification number/ID or citizen number: …………………………………Date of issue…………Place of issue
2/ Full name:………………………………….Date of birth:………………………………………….
Personal identification number/ID or citizen number:…………………….Date of issue……………Place of issue
3/ …
Enclosures:
– ………………………;
|
…. (POSITION OF LEGAL REPRESENTATIVE) |
Form No. 07A
|
GOVERNING BODY |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
|
………… [Location]…….,[date]…….. |
APPLICATION FOR EXTENSION OF CUSTOMS BROKER’S NUMBER
To: The General Department of Customs
Name:…………………………………………………………………………………………………………..
TIN:……………………………………………………………………………………………………………..
Address:……………………………………………………………………………………………………….
– Pursuant to the Law on Customs dated June 23, 2014;
– Pursuant to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
– Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019 on amendments to the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
– Pursuant to employment contract No….dated…………….. between …………[enterprise] and Mr./Mrs……………….
Request the Director of the General Department of Customs to consider granting extension of customs broker number to Mr./Mrs.
1/ Full name: ……………………………………… Date of birth:……………………………………
Personal identification number/ID or citizen number:…………………….Date of issue……………Place of issue
2/ Full name:…………………………………… Date of birth:……………………………………….
Personal identification number/ID or citizen number: …………………………………Date of issue…………Place of issue
3/ …
Enclosures:
– ………………………;
|
…. (POSITION OF LEGAL REPRESENTATIVE OF) |
Form No. 07B
|
GOVERNING BODY |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
|
………… [Location]…….,[date]…….. |
APPLICATION FOR REISSUANCE OF CUSTOMS BROKER’S NUMBER
To: The General Department of Customs
Name:…………………………………………………………………………………………………………..
TIN:……………………………………………………………………………………………………………..
Address:……………………………………………………………………………………………………….
– Pursuant to the Law on Customs dated June 23, 2014;
– Pursuant to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
– Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019 on amendments to the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
– Pursuant to employment contract No….dated…………….. between …………[enterprise] and Mr./Mrs……………….
Request the Director of the General Department of Customs to consider reissuing customs broker number to Mr./Mrs.
1/ Full name: ……………………………… Date of birth:……………………………………………
Personal identification number/ID or citizen number: …………………………………Date of issue…………Place of issue
Reason:………………………………………………………………………………………………………..
2/ Full name: ……………………………… Date of birth:……………………………………………
Personal identification number/ID or citizen number: …………………………………Date of issue…………Place of issue
Reason:………………………………………………………………………………………………………..
(If an application for reissuance of customs broker number is applied as the customs broker number is lost, a confirmation of loss is required)
Enclosures:
|
…. (POSITION OF LEGAL REPRESENTATIVE) |
Form No. 07C
|
GOVERNING BODY |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
|
……… [Location]…….,[date]…….. |
APPLICATION FOR REVOCATION OF CUSTOMS BROKER’S NUMBER
To: The General Department of Customs
Name:…………………………………………………………………………………………………………..
TIN:……………………………………………………………………………………………………………..
Address:……………………………………………………………………………………………………….
– Pursuant to the Law on Customs dated June 23, 2014;
– Pursuant to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
– Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019 on amendments to the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
Request the Director of the General Department of Customs to consider revoking customs broker number granted to Mr./Mrs.
1/ Full name: ……………………………………… Date of birth:……………………………………
Customs broker number:……………Date of issue………………………………………………….
Account connected to e-customs system:……………………………………………………………
Reason for revocation of customs broker’s number:………………………………………………
2/ Full name:…………………………………… Date of birth:……………………………………….
Customs broker number:……………Date of issue………………………………………………….
Account connected to e-customs system:……………………………………………………………
Reason for revocation of customs broker’s number:………………………………………………
3/ …
Enclosures:
– The customs broker card;
|
… (POSITION OF LEGAL REPRESENTATIVE) |
Form No. 10
|
GOVERNING BODY |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
|
………… [Location]…….,[date]…….. |
REPORT ON OPERATION OF CUSTOMS BROKERAGE AGENT
(Quarter…/201…)
To: Department of Customs of province…
Name of customs brokerage agent…………………………………………………………………….
TIN:……………………………………………………………………………………………………………..
Address:……………………………………………………………………………………………………….
|
No. |
Type of export and import |
Number of enterprises signing contracts |
Number of declarations |
Turnover |
Tax |
||
|
Export and import |
VAT |
Other taxes |
|||||
|
1 |
|
|
|
|
|
|
|
|
2 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1. Authorized matters:………………………………………………………………………………………
2. Violations against regulations on taxation, customs, other laws (number of cases, acts) (including violations committed by the goods owner):………………………………………………………………………..
3. Change in operation conditions of customs brokerage agent:
– Change in name/address of business registration: (if any)……………………………………..
– Change in customs broker: (if any)……………………………………………………………………
– Change in lines of business; IT infrastructure: (if any) ………………………………………….
4. Difficulties and proposals:
– Regarding export and import policies…;
– Regarding tax policies…;
– Regarding customs procedures…;
– Regarding operation of customs brokerage agent….;
– Regarding cooperation between customs authority – customs brokerage agent – goods owner: …;
5. Other proposals:…………………………………………………………………………………………
|
DIRECTOR OF AGENT |
Form No. 11
THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————
APPLICATION FORM FOR ISSUANCE OF CERTIFICATE OF TRAINING IN CUSTOMS DECLARATION
To: The General Department of Customs
– Pursuant to the Law on Customs dated June 23, 2014;
– Pursuant to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
– Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019 on amendments to the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
Request the Director of the General Department of Customs to consider granting certificate of training in customs declaration to Mr./Mrs.
Full name:……………………….. Male/female:………………………………………………………..
Date of birth: …………………………
Personal identification number/ID or citizen number:…………….Date of issue …………….. Place of issue …………
Registered permanent residence:……………………………………………………………………….
Current address:……………………………………………………………………………………………..
Grade of official:…………………………………………………………………………………………….
Working experience:………………………………………………………………………………………..
Decision on retirement or resignation or reassignment:……………………………………………
I hereby declare that all information provided above is true and accurate to the best of my knowledge. In any case that the above information is found to be invalid, I am aware that I will be held liable.
|
APPLIED BY |
Form No. 12
|
GOVERNING BODY |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
No. ……/……Regarding application for suspension of operation/shutdown of customs brokerage agent |
……… [Location]…….,[date]…….. |
To: The General Department of Customs.
– Pursuant to the Law on Customs dated June 23, 2014;
– Pursuant to Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
– Pursuant to Circular No. 22/2019/TT-BTC dated April 16, 2019 on amendments to the Circular No. 12/2015/TT-BTC dated January 30, 2015 of the Minister of Finance on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents;
Name:…………………………………………………………………………………………………………..
TIN:……………………………………………………………………………………………………………..
Address:……………………………………………………………………………………………………….
Recognized as customs brokerage agent in Decision No…..dated…… Request the Director of the General Department of Customs to approve suspension of operation/shutdown of customs brokerage agent.
Reason for suspension of operation/shutdown:…………………………………………………….
Request the General Department of Customs to consider as prescribed./.
|
…. (POSITION OF LEGAL REPRESENTATIVE) |
