Circular No. 22/2019/TT-BTC

CIRCULAR

AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF CIRCULAR NO. 12/2015/TT-BTC DATED 30 JANUARY 2015 OF THE MINISTER OF FINANCE 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 dated 23 June 2014;

Pursuant to Decree No. 87/2017/ND-CP dated 26 July 2017 of the Government defining the functions, tasks, powers and organisational structure of the Ministry of Finance;

Implementing Resolution No. 104/NQ-CP dated 09 October 2017 of the Government on simplifying administrative procedures and citizen papers relating to population management within the management functions 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 amending and supplementing a number of articles of Circular No. 12/2015/TT-BTC dated 30 January 2015 of the Minister of Finance 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.

Article 1. Amending and supplementing a number of articles of Circular No. 12/2015/TT-BTC dated 30 January 2015 of the Minister of Finance 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

1. Clauses 1, 7 and 9 of Article 3 are amended and supplemented as follows:

“Article 3. Examination for the Customs Declaration Professional Certificate

1. Examination dossier

a) For first-time registration for the examination for issuance of 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 college diploma or higher in economics, law or engineering: 01 certified copy, or 01 copy with the original presented for comparison;

a.3) Two (02) colour photos of 3x4 cm taken within 06 (six) months before the time of submitting the examination dossier, 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).

a.4) A transcript of academic results where the graduation diploma does not show a specialisation meeting the exemption conditions under Point a.1, Point a and Point b.1, Point b, Clause 7 of this Article: 01 certified copy, or 01 copy with the original presented for comparison;

a.5) A written confirmation from the university or college where the candidate worked before ceasing to be a lecturer, where the candidate is eligible for exemption under Point a.2, Point a and Point b.2, Point b, Clause 7 of this Article: 01 original

b) For registration to re-sit failed subjects, the candidate submits one (01) dossier set, including:

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

b.2) Two (02) colour photos of 3x4 cm taken within 06 (six) months before the time of submitting the examination dossier, with the full name and year of birth clearly written on the back, to be affixed to the examination registration form and to the Certificate when issued.

7. Cases of exemption from examination:

a) Exemption from the Customs law subject and the Customs professional techniques subject for the following cases:

a.1) Persons who graduated in customs from universities or colleges and register for the Customs Declaration Professional Certificate examination within 03 years from the date of being granted the graduation diploma;

a.2) 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.

b) Exemption from the Foreign trade professional techniques subject for the following cases:

b.1) Persons who graduated in foreign trade economics, international trade, external economics, international economics, or logistics and supply chain management from universities or colleges and register for the Customs Declaration Professional Certificate examination within 03 years from the date of being granted the graduation diploma;

b.2) Persons who were lecturers in foreign trade economics, international trade, external economics, international economics, or logistics and supply chain management 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.

c) Basis for considering exemption:

c.1) The field of training stated on the graduation diploma, or the specialisation stated on the transcript of academic results, conforms to the specialisation specified at Point a.1, Point a and Point b.1, Point b of this Clause.

c.2) The written confirmation from the university or college where the candidate worked before ceasing to be a lecturer conforms to Point a.2, Point a and Point b.2, Point b of this Clause.

9. Examination results:

a) A subject is passed when it scores 50 points or more on a 100-point scale.

b) Within 30 days from the end of the examination, the Director General of the General Department of Customs 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 or municipal Customs Department where the examination dossier was received.

Where a candidate disagrees with the results announced by the Director General of the General Department of Customs, within 15 days from the date of public announcement of the results on the web portal of the General Department of Customs, the candidate submits an application for re-marking of the subject. The date of receipt of the re-marking application is the date the General Department of Customs directly receives it or the date of the postal stamp at the place of sending. After that time limit, re-marking applications will not be handled. Within 15 days from the end of the time limit for receiving re-marking applications, the Director General of the General Department of Customs organises re-marking of examination papers under the regulation of the Examination Council 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 or municipal Customs Department where the examination dossier was received.

Where all 03 subjects are passed, the Director General of the General Department of Customs issues the Customs Declaration Professional Certificate under Article 4 of this Circular.

c) Retention of examination results: Where a candidate fails a subject under Point a of this Clause, the results of the passed subjects are automatically retained for 01 year from the date of announcement of the re-marking results on the web portal of the General Department of Customs; or retained until the end of the immediately following Customs Declaration Professional Certificate examination where 01 year has passed since the announcement of the re-marking results on the web portal of the General Department of Customs and the Customs Declaration Professional Certificate examination has not yet been organised.

2. Article 4 is amended and supplemented as follows:

a) Point b, Clause 1 is amended as follows:

“b) Customs civil servants holding the grade of customs inspector with 09 (nine) years of continuous service, or principal inspector or senior inspector, who, after transfer, retirement or resignation (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.”

b) Clause 2 is amended and supplemented as follows:

“a) For cases specified at Point a, Clause 1 of this Article: within 30 days from the date of announcement of the examination results on the web portal of the General Department of Customs, the Director General of the General Department of Customs issues the Customs Declaration Professional Certificate using Form No. 03 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 an application using Form No. 11 issued with this Circular to the General Department of Customs, enclosing 01 colour photo of 3x4 cm taken within 06 (six) months before the time of submitting the dossier, with the full name and date of birth clearly written on the back.

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 using Form No. 03 issued with this Circular, or sends a written reply clearly stating the reasons where the conditions are not met.

c) The Customs Declaration Professional Certificate is used for issuing customs clearance agent employee codes under this Circular.”

3. Article 5 is amended and supplemented as follows:

“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, within the scope authorised as agreed in the contract signed with the owner of exported or imported goods (hereinafter referred to as the goods owner), performs on behalf of the goods owner all or part of the obligations of the customs declarant specified in Clause 3, Article 18 of the Law on Customs.

2. The customs clearance agent (the legal representative, or a person authorised by the legal representative 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 to determine the responsibilities of the parties when there is a violation of customs law. The legal representative of the customs clearance agent, or a person authorised by the legal representative 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 3, Article 18 of the Law on Customs.

3. A customs clearance agent may make declarations and carry out customs procedures for the exported and imported goods of a goods owner only after the goods owner has notified the customs authority of the list of customs clearance agents permitted to carry out customs procedures for its exported and imported goods on its behalf, under Clause 6, Article 14 of this Circular.”

4. Clause 1, Article 6 is amended and supplemented as follows:

“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 operate as a customs clearance agent and sends it to the General Department of Customs. The dossier includes:

a) A written request for recognition as eligible to operate as a customs clearance agent using Form No. 04 issued with this Circular: 01 original;

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

5. Article 7 is amended and supplemented as follows:

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

1. Suspension of operation

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

a.1) Operating without ensuring the conditions specified in Clause 1, Article 20 of the Law on Customs, or not operating under the name and at the address registered with the customs authority;

a.2) The customs clearance agent fails to comply with Clause 5, Article 13 of this Circular;

a.3) Failing to comply with the reporting regime, or reporting incorrectly, incompletely or late to the customs authority as prescribed in Article 13 of this Circular, 03 consecutive times;

a.4) The customs clearance agent sends a written request for suspension of operation.

b) The Director General of the General Department of Customs decides to suspend the operation of the customs clearance agent for a maximum of 06 (six) months in the cases specified at Point a of this Clause, using Form No. 06A issued with this Circular.

Where the provincial or municipal Customs Department, in the course of management or upon inspection, discovers a violation specified at Points a.1, a.2 and a.3, Point a of this Clause, it reports to the General Department of Customs to suspend the operation of the customs clearance agent under this Article.

Where the customs clearance agent requests suspension of operation, it sends an official letter to the General Department of Customs using Form No. 12 issued with this Circular. Within 05 working days from the date of receiving the written request of the customs clearance agent or the report of the provincial or municipal Customs Department, the Director General of the General Department of Customs issues a decision suspending the operation of the customs clearance agent.

c) Within 06 (six) months from the date of suspension, if the customs clearance agent remedies the situation and sends the General Department of Customs an official letter requesting to resume operation, then within 15 working days from the date of receiving the enterprise's request, the Director General of the General Department of Customs organises inspection and verification of the enterprise's conditions for operating as a customs clearance agent and issues a decision allowing the customs clearance agent to resume operation using Form 06B issued with this Circular where the enterprise meets all the conditions, or sends a written reply clearly stating the reasons where the prescribed conditions are not fully met.

2. Termination of operation

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

a.1) Being handled for smuggling; illegal cross-border transport of goods or currency; production of or trading in prohibited goods; or tax evasion to the extent of criminal prosecution;

a.2) Committing fraud in providing the dossier requesting recognition of a customs clearance agent or the dossier requesting issuance of customs clearance agent employee codes to the customs authority;

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) More than 06 (six) months have passed since suspension under Points a.1, a.2 and a.3, Point a, Clause 1 of this Article and the customs clearance agent has not remedied the situation and has not sent the General Department of Customs a written request to resume operation;

a.5) More than 06 (six) months have passed since suspension of operation in the case specified at Point a.4, Point a, Clause 1 of this Article and the customs clearance agent has not requested to resume operation;

a.6) The enterprise operating as a customs clearance agent is dissolved or goes bankrupt under the Law on Enterprises and the Law on Bankruptcy;

a.7) 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, a.4, a.5 and a.6, Point a of this Clause;

b.1) For the cases specified at Points a.1, a.2, a.3 and a.6, Point a of this Clause, where a violation is discovered in the course of management or upon inspection, after handling the violation, customs authorities at all levels report 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. The General Department of Customs issues the decision terminating the operation of the customs clearance agent within the time limit specified at Point b, Clause 1 of this Article.

For the cases specified at Points a.1, a.2, a.4 and a.5, Point a of this Clause, upon discovering a violation, the Director General of the General Department of Customs issues 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 is terminated under this point is not recognised as a customs clearance agent for 02 years from the date of the termination decision, except for termination under Point a.5, Point a of this Clause.

c) Where the customs clearance agent requests termination of operation, it sends an official letter to the General Department of Customs using Form No. 12 issued with this Circular. Within 05 working days from the date of receiving the written request of the customs clearance agent, the Director General of the General Department of Customs issues a decision terminating the operation of the customs clearance agent.

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

6. Points c, d and dd of Clause 1, and Clauses 2, 3 and 4 of Article 9 are amended and supplemented as follows:

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

c) The Customs Declaration Professional Certificate: 01 photocopy.

Where more than 05 years have passed since the Customs Declaration Professional Certificate was issued, additionally submit 01 photocopy of the certificate of completion of the supplementary training course on customs law issued within three (03) years before the time of submitting the dossier, under Point a.2, Clause 3 of this Article.

d) The identity card or citizen identity card, where the national population database has not yet been put into operation: 01 photocopy;

dd) One (01) colour photo of 2x3 cm taken within 06 (six) months before the time of submitting the dossier.

The documents in the dossier requesting issuance of customs clearance agent employee codes specified at Points b, c and d of this Clause are the documents of each employee on the list requested for codes. Photocopied documents must be signed and stamped for certification by the legal representative of the customs clearance agent, or notarised or certified by a competent authority.

2. The dossier requesting issuance of a customs clearance agent employee code is sent to the General Department of Customs. Within 05 working 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. Where the conditions are not met, a written reply is sent to the enterprise.

The customs clearance agent employee code coincides with the valid personal identification number, identity card number or citizen identity card number of the person issued and is valid for 03 years from the date of issue. After that period, to continue working as a customs agent employee, the customs clearance agent carries out the extension procedure under Clause 3 of this Article.

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 revocation of the customs clearance agent employee code specified in Article 10 of this Circular;

a.2) Having attended a supplementary training course on customs law of at least 03 days (8 periods per day) delivered by the Vietnam Customs School or colleges, universities or academies with a customs faculty, on the basis of a training programme agreed with the General Department of Customs. The schools organising the supplementary training issue certificates of course completion using Form No. 02 issued with this Circular and notify the General Department of Customs of the list of learners issued certificates of course completion, in order to coordinate in carrying out the procedures for issuing, reissuing and extending customs clearance agent employee codes.

b) The customs clearance agent prepares a dossier requesting extension of the customs clearance agent employee code and sends it to the General Department of Customs, including: an application for extension using Form No. 07A issued with this Circular; 01 photocopy of the certificate of completion of the supplementary training course on customs law under Point c, Clause 1 of this Article; and one colour photo of 2x3 cm taken within 06 (six) months before the time of submitting the dossier. Where the national population database has not yet been put into operation, 01 photocopy of the identity card or citizen identity card is provided when the identity card or citizen identity card information submitted in the dossier requesting issuance of the customs clearance agent employee code has changed.

Photocopied documents are signed and stamped for certification by the legal representative of the customs clearance agent, or notarised or certified by a competent authority.

c) Within 03 working days from the date of receiving a complete request dossier, the Director General of the General Department of Customs extends the customs clearance agent employee code or sends a written reply to the customs clearance agent where the conditions are not met.

The extension period is 03 years from the date of extension.

4. Reissuance of customs clearance agent employee codes:

a) An employee of a customs clearance agent is reissued a customs clearance agent employee code that is still valid in the following cases:

a.1) The customs clearance agent employee card is lost, as confirmed by the customs clearance agent in the application for reissuance of the customs clearance agent employee code;

a.2) The customs clearance agent changes its registered business name;

a.3) The employee of the customs clearance agent changes his or her personal identification number, identity card number or citizen identity card number;

b) The customs clearance agent prepares a dossier requesting reissuance of the customs clearance agent employee code and sends it to the General Department of Customs, including: an application for reissuance of the customs clearance agent employee code using Form No. 07B issued with this Circular; 01 photocopy of the certificate of completion of the supplementary training course on customs law under Point c, Clause 1 of this Article; and one colour photo of 2x3 cm taken within 06 (six) months before the time of submitting the dossier. Where the national population database has not yet been put into operation, 01 photocopy of the identity card or citizen identity card is provided when the identity card or citizen identity card information submitted in the dossier requesting issuance of the customs clearance agent employee code has changed.

c) Within 05 working days from the date of receiving a complete request dossier, the Director General of the General Department of Customs reissues the customs clearance agent employee code or sends a written reply to the customs clearance agent where the conditions are not met.

The customs clearance agent employee code is changed in accordance with the personal identification number, identity card number or citizen identity card number valid at the time of requesting reissuance of the code.”

7. Clause 1 of Article 10 is amended and supplemented, and Clause 3 is added to Article 10, as follows:

“Article 10. Revocation of customs clearance agent employee codes

1. The Director General of the General Department of Customs revokes an issued customs clearance agent employee code in the following cases:

a) The employee of the customs clearance agent is handled for violating legal provisions to the extent of criminal prosecution;

b) The employee of the customs clearance agent is handled for smuggling; illegal cross-border transport of goods or currency; production of or trading in prohibited goods; tax evasion; or bribing customs officials and civil servants in the course of customs procedures;

c) The employee of the customs clearance agent allows another person to use his or her code, uses another person's code, or uses a code not issued by the Director General of the General Department of Customs to carry out customs procedures; or allows another person to use his or her dossier to carry out the procedure for recognition of a customs clearance agent or issuance of a customs clearance agent employee code;

d) The employee of the customs clearance agent moves to other work, moves to work for another customs clearance agent, or terminates the labour contract; an employee who moves to work for another customs clearance agent must be issued a new code under this Circular;

dd) The customs clearance agent's operation is terminated;

e) The employee of the customs clearance agent uses an expired code to carry out customs procedures. An employee whose code is revoked in this case must comply with Clause 2 of this Article.

3. The procedure for revoking customs clearance agent employee codes is as follows:

a) The customs clearance agent sends an application requesting the General Department of Customs to revoke the customs clearance agent employee code and the account for connection to the electronic customs data processing system, using Form No. 07C issued with this Circular, in the cases specified in Clause 1 of this Article within 05 days from the date they arise.

b) Where a violation is discovered in the course of management or upon inspection, after handling the violation, the provincial or municipal Customs Department reports to the General Department of Customs to revoke the customs clearance agent employee code under this Article.

c) Within 05 working days from the date of receiving the request of the customs clearance agent, the report of the provincial or municipal Customs Department or the notice of other State management agencies, the Director General of the General Department of Customs issues a decision revoking the customs clearance agent employee code using Form No. 09 issued with this Circular.”

8. Clause 1 of Article 12 is amended as follows:

“1. Customs clearance agent employee codes issued by the Director General of 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. 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.”

9. Clauses 1, 3, 5 and 9 of Article 13 are amended and supplemented as follows:

“1. To manage and use customs clearance agent employee codes to carry out declaration work for customs procedures within the scope authorised by the goods owner; to be responsible for nominating and requesting the Director General of the General Department of Customs to issue customs clearance agent employee codes to persons meeting all the prescribed conditions; and to register customs clearance agent employee code information in the electronic customs data processing system so that the customs authority issues accounts for connection to the electronic customs data processing system under Clause 1, Article 12 of this Circular.

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, and to provide new regulations of customs law; to attend training and refresher courses on customs law;

To be provided with electronic data relating to customs declarations of exported and imported goods for which customs procedures are carried out through the customs clearance agent.

5. To notify the General Department of Customs to revoke customs clearance agent employee codes in the cases specified in Clause 1, Article 10 of this Circular, or where the customs clearance agent is dissolved, goes bankrupt or has its operation terminated.

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 managing the area of business registration. A customs clearance agent that fails to report within the prescribed time limit will be penalised under the regulations on penalties for administrative violations and enforcement of administrative decisions in the customs field.

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

10. Clauses 5, 6 and 7 are added to Article 14 as follows:

“5. To arrange persons to carry out customs procedures and administrative procedures directly with the customs authority under customs law. Where procedures are carried out through a customs clearance agent, the customs clearance agent acts on behalf of the goods owner to perform the work under the customs clearance agency service contract signed between the customs clearance agent and the goods owner.

6. When a customs clearance agency contract arises, the goods owner notifies, through the electronic customs data processing system, the list of customs clearance agents permitted to make declarations and carry out customs procedures for exported and imported goods on its behalf before the customs clearance agent makes declarations and carries out customs procedures for the exported and imported goods; except in the following cases:

a) Declarations and customs procedures for exported and imported goods sent via postal and express delivery services under the law on postal services and customs;

b) Exported and imported goods of organisations and individuals without a tax code;

c) Goods that are gifts and presents sent by organisations and individuals in Vietnam to organisations and individuals abroad; goods of diplomatic missions and international organisations in Vietnam and of persons working at these agencies and organisations; humanitarian aid and non-refundable aid goods; samples without payment; personal luggage of persons entering the country sent under a bill of lading; and goods carried by persons entering the country in excess of the duty-free allowance.

7. To be provided with electronic data relating to customs declarations of exported and imported goods for which customs procedures are carried out through the customs clearance agent, where the goods owner has an information technology system meeting the requirements of the customs authority.”

11. Clauses 4, 9 and 10 of Article 15 are amended and supplemented as follows:

“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 under law.

9. The provincial or municipal Customs Department consolidates reports on customs clearance agency activities in the area under its management when the reporting contents at items 2, 3, 4 and 5 of Form No. 10 issued with this Circular arise, 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, or upon discovering that a customs clearance agent violates this Circular.

10. Immediately after the customs declaration is registered on the electronic customs data processing system, the customs authority provides electronic data relating to the customs declaration of exported and imported goods for which customs procedures are carried out through the customs clearance agent to the customs clearance agent and the goods owner, where the goods owner has an information technology system meeting the requirements of the customs authority.

The Director General of the General Department of Customs issues the data exchange standard between the information technology system of the customs authority and that of exporting and importing enterprises.”

12. The forms issued with Circular No. 12/2015/TT-BTC dated 30 January 2015 are amended as follows:

a) Forms No. 01, 07 and 10 issued with Circular No. 12/2015/TT-BTC are amended into Forms No. 01, 07 and 10 issued with this Circular.

b) Form No. 06 issued with Circular No. 12/2015/TT-BTC is amended into Forms No. 06 and 06A issued with this Circular.

Article 2. Transitional provisions

1. Exporting and importing enterprises currently making declarations and carrying out customs procedures for exported and imported goods through customs clearance agents may continue to do so and must additionally notify, through the electronic customs data processing system, the list of customs clearance agents permitted to make declarations and carry out customs procedures for exported and imported goods on behalf of the goods owner under Clause 6, Article 14 of this Circular before 31 December 2019.

After 31 December 2019, when the list of customs clearance agents acting on behalf of the goods owner to make declarations and carry out customs procedures for exported and imported goods changes, exporting and importing enterprises continue to notify and update it through the electronic customs data processing system.

2. Certificates of completion of supplementary training courses issued to employees of customs clearance agents before the effective date of this Circular remain valid for the customs clearance agent to prepare dossiers requesting new issuance, reissuance or extension of customs clearance agent employee codes under this Circular.

Article 3. Effect

1. This Circular takes effect from 01 July 2019.

2. Forms No. 02, 03A and 03B issued with Circular No. 12/2015/TT-BTC dated 30 January 2015 of the Minister of Finance 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 are abolished.

3. In the course of implementing this Circular, if problems arise, relevant organisations and individuals are requested to report to the Ministry of Finance (through the General Department of Customs) for consolidation and guidance./.

LIST OF FORMS

(Issued with Circular No. 22/2019/TT-BTC dated 16 April 2019 of the Minister of Finance)

Form No. 01 - Registration form for the Customs Declaration Professional Certificate examination.

Form No. 02 - Certificate of completion of the supplementary training course on customs law.

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

Form No. 06A - Decision suspending the operation of a customs clearance agent.

Form No. 06B - Decision allowing a customs clearance agent to resume operation.

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

Form No. 07A - Application for extension of a customs clearance agent employee code.

Form No. 07B - Application for reissuance of a customs clearance agent employee code.

Form No. 07C - Application for revocation of a customs clearance agent employee code.

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

Form No. 11 - Application for issuance of the Customs Declaration Professional Certificate.

Form No. 12 - Application for suspension/termination of operation of a customs clearance agent.