Circular No. 12/2015/TT-BTC

CIRCULAR

DETAILING THE PROCEDURES FOR ISSUING CUSTOMS DECLARATION PROFESSIONAL CERTIFICATES; ISSUING AND REVOKING CUSTOMS CLEARANCE AGENT EMPLOYEE CODES; AND THE ORDER AND PROCEDURES FOR RECOGNITION AND OPERATION OF CUSTOMS CLEARANCE AGENTS

Pursuant to the Law on Customs No. 54/2014/QH13 dated 23 June 2014;

Pursuant to Decree No. 08/2015/ND-CP dated 21 January 2015 of the Government detailing and providing measures for implementing the Law on Customs regarding customs procedures, customs inspection, supervision and control;

Pursuant to Decree No. 215/2013/ND-CP dated 23 December 2013 of the Government defining the functions, tasks, powers and organisational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular detailing the procedures for issuing Customs Declaration Professional Certificates; issuing and revoking customs clearance agent employee codes; and the order and procedures for recognition and operation of customs clearance agents as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular details the procedures for issuing Customs Declaration Professional Certificates; issuing and revoking customs clearance agent employee codes; and the order and procedures for recognition and operation of customs clearance agents.

Article 2. Subjects of application

1. Customs clearance agents.

2. Employees of customs clearance agents.

3. Organisations and individuals using the services of customs clearance agents.

4. Persons sitting the examination for the Customs Declaration Professional Certificate.

5. Customs officials and civil servants and customs authorities at all levels.

Chapter II

ISSUANCE OF CUSTOMS DECLARATION PROFESSIONAL CERTIFICATES

Article 3. Examination for the Customs Declaration Professional Certificate

1. Examination dossier

a) For first-time registration for the examination to obtain the Customs Declaration Professional Certificate, the candidate submits one (01) dossier set, including:

a.1) An examination registration form using Form No. 01 issued with this Circular;

a.2) A graduation diploma as prescribed at Point a, Clause 2, Article 20 of the Law on Customs: 01 certified copy;

a.3) An identity card or passport: 01 certified copy;

a.4) 02 photos of 3x4 size with the full name and year of birth clearly written on the back (01 photo to be affixed to the examination registration form and 01 photo to be affixed to the certificate when issued).

b) For registration to re-sit failed subjects or to sit subjects not yet taken, the candidate submits one (01) dossier set, including:

b.1) An examination registration form using Form No. 01 issued with this Circular;

b.2) 01 photo of 3x4 size with the full name and year of birth clearly written on the back, to be affixed to the examination registration form.

2. Registration for the examination

Candidates register for the examination on the web portal of the General Department of Customs as the basis for the General Department of Customs to organise the examination.

3. Time and place of the examination

a) The examination for the Customs Declaration Professional Certificate is organised at least once a year; it may be organised by region or locality, subject to there being a sufficient number of registered candidates.

b) Information on the time and place for submitting dossiers, the time and place of the examination and other information relating to the examination is officially announced by the General Department of Customs on the web portals of the General Department of Customs and the provincial and municipal Customs Departments and in the Customs electronic newspaper, posted at the head offices of the provincial and municipal Customs Departments, and sent to the email boxes of candidates registered on the web portal of the General Department of Customs no later than 60 days before the examination date.

4. Submission of examination dossiers

a) Within the notice period stated in Clause 3 of this Article, candidates must submit their examination registration dossier at the provincial and municipal Customs Department at a convenient location of their choice and pay the fee as prescribed by current law at the place of submission.

b) Within 10 days from the end of receipt of examination registration dossiers, the provincial and municipal Customs Department prepares a list of eligible candidates, together with the registration dossiers and examination fees, and sends it to the General Department of Customs for consolidation and publication of the list of eligible candidates on the web portal of the General Department of Customs for candidates' information.

5. The General Department of Customs develops the examination regulation, establishes the Examination Council and organises the examination at the provincial and municipal Customs Departments or by clusters of several provincial and municipal Customs Departments to facilitate candidates.

6. Examination subjects

a) First subject: Customs law.

It covers the Law on Customs, the Law on Tax Administration, the tax laws applicable to exported and imported goods and the decrees detailing their implementation; the Law on Handling of Administrative Violations and the Decree on penalties for administrative violations and enforcement of administrative decisions in the customs field.

b) Second subject: Foreign trade professional techniques.

It covers freight forwarding and transport, foreign trade operations and international payments.

c) Third subject: Customs professional techniques.

It covers customs procedures, goods classification, customs valuation, origin of goods, intellectual property and policies on managing exported and imported goods.

7. Exemption from examination

Candidates must sit all the subjects specified in Clause 6 of this Article, except in the following cases, which are exempt from one or more subjects:

a) Candidates who graduated in customs from universities or colleges, or persons who were lecturers in customs at universities or colleges with 05 or more years of continuous service and who, after ceasing to be lecturers (excluding dismissal as a disciplinary measure), register for the Customs Declaration Professional Certificate examination within 03 years from the date of the decision on transfer, retirement or resignation, are exempt from the Customs law subject and the Customs professional techniques subject.

b) Candidates who graduated in foreign trade economics or international trade from universities or colleges, or persons who were lecturers in foreign trade economics or international trade at universities or colleges with 05 or more years of continuous service and who, after ceasing to be lecturers (excluding dismissal as a disciplinary measure), register for the Customs Declaration Professional Certificate examination within 03 years from the date of the decision on transfer, retirement or resignation, are exempt from the Foreign trade professional techniques subject.

8. Form of examination: written; multiple choice; practical on computer; or a combination of these forms. Based on the form of examination, the General Department of Customs prescribes the time allowed for each examination paper, but not exceeding 120 minutes per subject.

9. Examination results:

a) A subject is passed when it scores 50 points or more on a 100-point scale (except for exempted subjects).

b) Within 30 days from the end of the examination, the Examination Council publicly announces the examination results on the web portal of the General Department of Customs and in the Customs electronic newspaper, and posts them at the head office of the provincial and municipal Customs Department where the examination dossier was received.

Where a candidate disagrees with the results announced by the Examination Council, within 15 days from the date of announcement the candidate submits an application for re-marking of the subject. The date of receipt of the re-marking application is the date the Examination Council directly receives it or the date of the postal arrival stamp. After that time limit, re-marking applications will not be handled. The Examination Council organises re-marking of examination papers under its regulation and announces the re-marking results on the web portal of the General Department of Customs and in the Customs electronic newspaper, and posts them at the head office of the provincial and municipal Customs Department where the examination dossier was received.

Within 10 days (where the candidate has not applied for re-marking) or 30 days (where the candidate has applied for re-marking) from the end of the time limit for receiving re-marking applications, the Examination Council sends a Certificate of examination scores using Form No. 02 issued with this Circular to candidates who failed a subject under Point a of this Clause, at the address registered on the examination registration form. Where all 03 subjects are passed, the Examination Council issues the Customs Declaration Professional Certificate under Article 4 of this Circular and does not send a Certificate of examination scores.

c) Retention of examination results:

Where a candidate fails a subject under Point a of this Clause, the results of the passed subjects are retained for subsequent Customs Declaration Professional Certificate examinations, but for no more than 01 year from the date stated on the Certificate of examination scores.

Article 4. Issuance of the Customs Declaration Professional Certificate

1. Cases eligible for the Customs Declaration Professional Certificate:

a) Persons who have passed all 03 subjects under Points a and c, Clause 9, Article 3 of this Circular are issued the Customs Declaration Professional Certificate.

b) Officials and civil servants working in the customs sector holding the grade of principal inspector or senior inspector who have ceased working (excluding dismissal as a disciplinary measure) are issued the Customs Declaration Professional Certificate within 03 years from the date of the decision on transfer, retirement or resignation.

2. Issuance of the Customs Declaration Professional Certificate:

a) For cases specified at Point a, Clause 1 of this Article: within 10 days (where the candidate has not applied for re-marking) or 30 days (where the candidate has applied for re-marking) from the end of the time limit for receiving re-marking applications, the Examination Council issues the Customs Declaration Professional Certificate using Form No. 03A issued with this Circular.

b) For cases specified at Point b, Clause 1 of this Article:

b.1) Within 03 years from the date of retirement, resignation or transfer, an individual wishing to be issued the Customs Declaration Professional Certificate sends a written request to the General Department of Customs (clearly stating the period and history of service; civil servant grade; the number of the decision on retirement, resignation or transfer; and the current place of residence), enclosing: an identity card or passport (01 certified copy) and 01 photo of 3x4 size with the full name and date of birth clearly written.

b.2) Within 05 working days from the date of receiving the written request, the General Department of Customs checks the information in the personnel records kept at the General Department of Customs against the conditions specified at Point b, Clause 1 of this Article and the cases specified in Clause 2, Article 8 of this Circular to consider issuing the Customs Declaration Professional Certificate.

3. The Customs Declaration Professional Certificate is sent to the holder at the address registered on the examination registration form (for cases under Point a, Clause 1 of this Article) or in the written request (for cases under Point b, Clause 1 of this Article). Where it is received directly at the place of issue, the holder presents an identity card and signs for receipt.

Chapter III

CUSTOMS CLEARANCE AGENTS

Article 5. Customs clearance agents

1. A customs clearance agent is an enterprise meeting all the conditions specified in Clause 1, Article 20 of the Law on Customs that, on behalf of the owner of exported or imported goods (hereinafter collectively referred to as the goods owner), makes customs declarations; submits and presents customs dossiers relating to exported or imported consignments as prescribed; and performs all or part of the work relating to customs procedures as agreed in the contract signed with the goods owner, including:

a) Presenting goods for customs inspection as prescribed by law;

b) Transporting and carrying out customs procedures to bring exported and imported goods into and out of customs-supervised areas;

c) Providing consulting services on customs procedures and tax administration to goods owners;

d) Paying taxes, fees, charges and other amounts payable under law relating to exported and imported goods;

dd) Carrying out procedures for tax exemption, consideration of tax exemption, tax refund, consideration of tax refund, tax reduction, consideration of tax reduction, and non-collection of tax for exported and imported goods;

e) Executing decisions on penalties for administrative violations of customs authorities;

g) Carrying out other administrative procedures with customs authorities.

2. The customs clearance agent (the director, or a person authorised by the director as prescribed by law) must sign an agency contract with the goods owner; the person issued a customs clearance agent employee code makes declarations and carries out customs procedures on the basis of the agency contract signed with the goods owner; the customs clearance agent presents the agency contract to the customs authority only when determining a violation of customs law. The director of the agent, or a person authorised by the director as prescribed by law, signs and affixes the seal on customs declarations and documents in the customs dossier when performing the work specified in Clause 1 of this Article.

Article 6. Recognition of customs clearance agents

1. An enterprise meeting all the conditions specified in Clause 1, Article 20 of the Law on Customs prepares a dossier requesting recognition as eligible to act as a customs clearance agent and sends it to the General Department of Customs. The dossier includes:

a) A notice of eligibility to operate as a customs clearance agent using Form No. 04 issued with this Circular: 01 original;

b) The business registration certificate, enterprise registration certificate or investment certificate: 01 photocopy;

c) The dossier requesting issuance of customs clearance agent employee codes under Clause 1, Article 9 of this Circular.

Photocopied documents are signed and stamped for certification by the director of the customs clearance agent.

2. Within 05 working days from the date of receiving the enterprise's request dossier, the Director General of the General Department of Customs issues a decision recognising the customs clearance agent using Form No. 05 issued with this Circular, issues customs clearance agent employee codes under Clause 2, Article 9 of this Circular, and updates this on the web portal of the General Department of Customs. Where the conditions are not met, a written reply is sent to the enterprise.

3. Where a customs clearance agent has branches in other provinces and cities, a branch meeting all the conditions specified in Clause 1, Article 20 of the Law on Customs is recognised as a customs clearance agent. The recognition procedures are as prescribed in this Article.

4. When changing its name or address, the customs clearance agent sends an official letter of request together with the business registration certificate or investment certificate to the General Department of Customs to amend the Decision recognising the customs clearance agent and update it on the web portal of the General Department of Customs.

Article 7. Suspension and termination of operation of customs clearance agents

1. Suspension of operation

a) Upon discovering that a customs clearance agent operates without ensuring the conditions specified in Clause 1, Article 20 of the Law on Customs or does not operate at the address registered with the customs authority, the provincial and municipal Customs Department reports to the General Department of Customs to issue a decision suspending its operation using Form No. 06 issued with this Circular.

b) After suspension, if the customs clearance agent sends an official letter of request, the provincial and municipal Customs Department inspects and verifies that it meets all the conditions and reports to the General Department of Customs to issue a written confirmation allowing the customs clearance agent to continue operating.

c) Within 06 months, if the customs clearance agent does not remedy the situation and does not send a written request, the provincial and municipal Customs Department reports to the General Department of Customs to issue a decision terminating its operation under Clause 2 of this Article.

2. Termination of operation

a) A customs clearance agent has its operation terminated in the following cases:

a.1) Committing smuggling, commercial fraud or tax evasion, or colluding with the goods owner in smuggling, commercial fraud or tax evasion;

a.2) Failing to strictly and fully comply with the reporting regime to the customs authority 03 consecutive times as prescribed in Article 13 of this Circular;

a.3) Using a set of documents not provided by the goods owner to carry out customs procedures for exporting or importing goods;

a.4) Falling within the case stated at Point c, Clause 1 of this Article;

a.5) The customs clearance agent sends a written request for termination of operation.

b) For the cases specified at Points a.1, a.2, a.3 and a.4 of this Clause:

b.1) Upon inspection and discovery of a violation, the provincial and municipal Customs Department reports to the General Department of Customs to issue a decision terminating the operation of the customs clearance agent using Form No. 06 issued with this Circular.

b.2) A customs clearance agent whose operation has been terminated is not recognised as a customs clearance agent for 02 years from the date of the termination decision.

c) Where the customs clearance agent requests termination of operation, it sends an official letter to the General Department of Customs to issue a decision terminating its operation.

d) When a customs clearance agent's operation is terminated, the codes of its employees are revoked and become invalid.

Chapter IV

EMPLOYEES OF CUSTOMS CLEARANCE AGENTS

Article 8. Customs clearance agent employee codes

1. Persons working at a customs clearance agent who meet all the conditions specified at Points a and b, Clause 2, Article 20 of the Law on Customs and are nominated by the customs clearance agent are issued a customs clearance agent employee code.

The employee code is stated on the customs clearance agent employee card and is used during the period in which the employee practises customs declaration.

2. Persons not eligible to be issued a customs clearance agent employee code:

a) Persons with limited or lost civil act capacity;

b) Persons under criminal prosecution or serving a prison sentence;

c) Persons who have violated the law on taxation, customs or audit and been administratively sanctioned within the competence of the Director of the Tax Department or the Director of the provincial or municipal Customs Department, within 01 year from the date of the sanctioning decision;

d) Officials and civil servants under the law on officials and civil servants;

dd) Officials and civil servants who have ceased to hold office but are still within the period during which they are not permitted to do business under Decree No. 102/2007/ND-CP dated 14 June 2007 of the Government prescribing the period during which officials, civil servants and public employees may not do business in the field for which they had management responsibility after ceasing to hold office;

e) Cases where the customs clearance agent employee code has been revoked under Clause 1, Article 10 of this Circular.

Article 9. Procedures for issuing and extending customs clearance agent employee codes

1. The customs clearance agent prepares a dossier requesting issuance of a customs clearance agent employee code, including:

a) An application for issuance of a customs clearance agent employee code using Form No. 07 issued with this Circular: 01 original;

b) A university or college diploma in law, economics or engineering: 01 photocopy;

c) The Customs Declaration Professional Certificate: 01 photocopy;

d) The identity card: 01 photocopy;

dd) One (01) photo of 2x3 size.

Photocopied documents are signed and stamped for certification by the director of the customs clearance agent.

2. The dossier requesting issuance of a customs clearance agent employee code is sent to the General Department of Customs. Within 05 days from the date of receiving a complete dossier, the Director General of the General Department of Customs issues the customs clearance agent employee code using Form No. 08 issued with this Circular.

The customs clearance agent employee code coincides with the identity card number of the person issued and is valid for 03 years from the date of issue.

3. Extension of customs clearance agent employee codes

a) An employee of a customs clearance agent has the period of use of the code extended if the following conditions are met:

a.1) Not falling within the cases of code revocation specified in Article 10 of this Circular;

a.2) Having attended at least 2/3 of, or the equivalent of 03 days of, the training courses for updating and supplementing knowledge of customs law organised by customs authorities (the General Department of Customs and customs at all levels) and by units to which customs authorities send officials to give presentations, during the validity period of the employee code.

b) The customs clearance agent sends a written request.

c) Within 03 days from the date of receiving the written request, the General Department of Customs extends the customs clearance agent employee code. The extension period is 03 years from the date of extension.

4. Where a customs clearance agent employee code is lost, if the customs clearance agent sends a written confirmation and request, within 05 days from the date of receiving the written request the General Department of Customs considers reissuing the customs clearance agent employee code using the previously issued code.

Article 10. Revocation of customs clearance agent employee codes

1. The Director General of the General Department of Customs issues a decision revoking an issued customs clearance agent employee code using Form No. 09 issued with this Circular in the following cases:

a) Committing violations of law to the extent of criminal prosecution;

b) Directly or indirectly participating in smuggling, commercial fraud or tax evasion, or bribing customs officials and civil servants in the course of customs procedures;

c) Allowing another person to use one's code, using another person's code, or using a code not issued by the General Department of Customs to carry out customs procedures;

d) The employee of the customs clearance agent moves to other work or moves to work for another customs clearance agent;

dd) The customs clearance agent is dissolved, goes bankrupt or has its operation terminated;

e) The employee of the customs clearance agent uses an expired code to carry out customs procedures.

2. An employee of a customs clearance agent whose code is revoked in the cases at Points a, b and c, Clause 1 of this Article is not issued a customs clearance agent employee code for 03 years from the date of revocation. During the period of being barred from practice, if the person whose code was revoked establishes an enterprise in his or her name, that enterprise is not recognised as a customs clearance agent.

After that period, if the person whose code was revoked wishes to be issued a customs clearance agent employee code, he or she must take the examination, be reissued the customs professional certificate, and carry out the procedures for issuing a customs clearance agent employee code under Article 9 of this Circular.

Article 11. Rights and responsibilities of employees of customs clearance agents

1. Directly performing customs procedure work under Clause 1, Article 5 of this Circular within the scope of the customs clearance agency service contract signed between the customs clearance agent and the goods owner.

2. Being responsible before law for the use and management of the customs clearance agent employee code as prescribed.

3. Keeping confidential the information of organisations and individuals using the services of the customs clearance agent.

4. Requesting the General Department of Customs to issue a decision revoking the customs clearance agent employee code when the customs clearance agent is dissolved, goes bankrupt or has its operation terminated, where the customs clearance agent has not given notice.

5. Attending training courses on customs procedures, policies on managing exported and imported goods, tax policies and other regulations directly organised by customs authorities or to which customs authorities send officials to give presentations.

Article 12. Management and use of customs clearance agent employee codes

1. Customs clearance agent employee codes issued by the General Department of Customs are updated in the database system of the customs authority. Where customs declaration is made electronically, the customs authority issues a user name and password to the person issued a customs clearance agent employee code to access the system; digital signatures may be used for customs declaration. The person issued a customs clearance agent employee code is responsible for keeping confidential the information provided by the customs authority. When carrying out administrative procedures directly with the customs authority, the employee of the customs clearance agent must present the customs clearance agent employee code.

2. The customs clearance agent employee code is valid for carrying out customs procedures for exported and imported consignments under the agency contract.

3. When the customs clearance agent's operation is terminated or the employee's code is revoked, the customs authority stops allowing the employee of the customs clearance agent to access the system or does not accept work relating to customs procedures performed by that employee.

4. The customs clearance agent and the customs clearance agent employee code may be used to carry out customs procedures nationwide.

Chapter V

RIGHTS AND RESPONSIBILITIES OF THE PARTIES

Article 13. Rights and responsibilities of customs clearance agents

1. To manage and use customs clearance agent employee codes to carry out declarations and procedures at the customs authority within the scope authorised by the goods owner; to be responsible for nominating and requesting the General Department of Customs to issue customs clearance agent employee codes to persons meeting all the prescribed conditions.

2. To request the goods owner to provide fully and accurately the documents and information necessary for customs procedures for exported and imported consignments, and to perform the financial obligations under the agency contract.

3. To request the customs authority to provide guidance on customs procedures and tax procedures for exported and imported goods and on the technique of network connection with the customs authority, to provide new regulations of customs law, and to attend training and refresher courses on customs law.

4. To be responsible for the contents declared on the customs declaration on the basis of the set of documents relating to the exported and imported goods provided by the goods owner, and to act strictly within the scope authorised under the agency contract.

5. To notify the General Department of Customs so that it revokes the customs clearance agent employee code in the cases specified in Clause 1, Article 10 of this Circular discovered by the customs clearance agent, or where the customs clearance agent is dissolved, goes bankrupt or has its operation terminated.

6. To provide fully and promptly information and documents relating to goods owners or consignments for which the customs clearance agent is named as the customs declarant, at the request of the customs authority.

7. To be responsible for executing decisions on tax inspection and examination of the customs authority.

8. Where the customs clearance agent acts on behalf of a goods owner that is a foreign trader without a presence in Vietnam exercising export and import trading rights, the customs clearance agent must be responsible for exercising the rights and performing the obligations of the goods owner under the law on customs, the law on taxation and other relevant laws.

9. Customs clearance agents are responsible for:

a) Periodically, on the 5th day of the first month of the following quarter, reporting on customs clearance agency activities using Form No. 10 issued with this Circular to the provincial or municipal Customs Department, or providing other information necessary for customs management when requested in writing by the customs authority.

b) Reporting and requesting the General Department of Customs to revoke customs clearance agent employee codes in the cases specified in Clause 1, Article 10 of this Circular within 05 days from the date they arise.

Article 14. Rights and responsibilities of goods owners

1. To provide the customs clearance agent fully and accurately with the documents and information necessary for customs procedures for exported and imported consignments.

2. To be responsible before law for the documents in the customs dossier provided to the customs clearance agent.

3. To supervise and complain about the performance of obligations by the customs clearance agent within the authorised scope, and to be responsible for executing handling decisions of the customs authority where the customs clearance agent violates the law on customs or the law on taxation.

4. To request the customs authority to stop carrying out customs procedures for an exported or imported consignment upon discovering that the customs clearance agent fails to perform its contractual obligations properly.

Article 15. Rights and responsibilities of customs authorities

1. To inspect and supervise the operation of customs clearance agents and their employees and their compliance with the Law on Customs and this Circular.

2. To suspend customs procedures and notify the goods owner where the customs clearance agent fails to comply with customs law and other laws relating to the export and import of goods, or where there is a dispute under the customs clearance agency contract.

3. To update on the management system and publicly announce on the website of the General Department of Customs the list of customs clearance agents and customs clearance agent employee codes eligible to operate as prescribed, the termination of operation of customs clearance agents and the revocation of customs clearance agent employee codes.

4. To support employees of customs clearance agents in the course of customs procedures; to apply priority mechanisms for customs procedures to customs clearance agents with a stable organisational scale, a global service system, and technical facilities, machinery, equipment and infrastructure serving freight forwarding, warehousing and logistics activities.

5. To develop the programme, materials and revision outlines for the examination subjects specified in Clause 6, Article 3 of this Circular and publish them on the web portal of the General Department of Customs; to organise the examination and issue Customs Declaration Professional Certificates to candidates.

6. To develop programmes for refreshing professional knowledge; to organise the dissemination and presentation of newly issued legal policies relating to customs procedures to employees of customs clearance agents.

7. To publish on the web portal of the General Department of Customs the following information:

a) The results of the Customs Declaration Professional Certificate examination;

b) The list of enterprises recognised as customs clearance agents and of employees of customs clearance agents issued codes; the list of customs clearance agents suspended, dissolved, bankrupt or terminated; and employees of customs clearance agents suspended or whose employee codes have been revoked.

The published content includes: the name of the customs clearance agent, head office address, tax code, year of establishment, telephone number, legal representative, list of employees of the customs clearance agent, employee codes and other necessary relevant information.

8. To inspect, examine, supervise and handle violations in complying with the law and the provisions of this Circular by customs clearance agents and their employees; to commend and reward customs clearance agents and their employees that comply well with the law and contribute significantly to developing legal policies and customs clearance agency activities, and to handle violations.

9. The provincial or municipal Customs Department consolidates reports on the operation of customs clearance agents in the area under its management and sends them to the General Department of Customs for consolidation and monitoring before the 10th day of the first month of the following quarter.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 16. Effect

This Circular takes effect from 15 March 2015 and replaces Circular No. 80/2011/TT-BTC dated 09 June 2011 of the Ministry of Finance guiding the implementation of a number of articles of Decree No. 14/2011/ND-CP dated 16 February 2011 of the Government on conditions for registration and operation of customs clearance agents.

Article 17. Transitional provisions

1. For customs clearance agents recognised before the effective date of this Circular, before 30 September 2015 the provincial or municipal Customs Department prepares a list requesting the General Department of Customs to issue a decision on re-recognition.

2. For employees of customs clearance agents issued agent employee cards before the effective date of this Circular, before 30 September 2015 the customs clearance agent prepares a list requesting the General Department of Customs to issue customs clearance agent employee codes.

Article 18. Organisation of implementation

1. Customs authorities at all levels are responsible for disseminating and guiding the content of this Circular to goods owners and customs clearance agents in the areas under their management.

2. Organisations, individuals and customs clearance agents subject to this Circular are responsible for organising the full implementation of the provisions of this Circular.

In the course of implementation, if there are difficulties or problems, organisations and individuals are requested to report to the Ministry of Finance (the General Department of Customs) for timely guidance./.

LIST OF FORMS

(Issued with Circular No. 12/2015/TT-BTC dated 30 January 2015)

1. Form No. 01 - Examination registration form.

2. Form No. 02 - Certificate of examination scores for the Customs Declaration Professional Certificate

3. Forms No. 03A and 03B - Template of the Customs Declaration Professional Certificate.

4. Form No. 04 - Application for recognition of a customs clearance agent.

5. Form No. 05 - Decision recognising a customs clearance agent

6. Form No. 06 - Decision suspending/terminating the operation of a customs clearance agent.

7. Form No. 07 - Application for issuance of a customs clearance agent employee code.

8. Form No. 08 - Customs clearance agent employee code

9. Form No. 09 - Decision revoking a customs clearance agent employee code.

10. Form No. 10 - Report on customs clearance agency activities.