Circular No. 83/2026/TT-BTC

CIRCULAR

PROVIDING FOR STANDARDS FOR THE OPERATION OF CUSTOMS PROCEDURE AGENTS AND STANDARDS FOR CUSTOMS PROCEDURE AGENT STAFF MEMBERS; ORGANISATION OF EXAMINATIONS AND ISSUANCE OF CUSTOMS DECLARATION PRACTICE CERTIFICATES; MANAGEMENT OF THE OPERATION OF CUSTOMS PROCEDURE AGENTS AND CUSTOMS PROCEDURE AGENT STAFF MEMBERS

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

Pursuant to Resolution No. 190/2025/QH15 of the National Assembly providing for the handling of a number of issues relating to the arrangement of the State apparatus;

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

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

At the proposal of the Director of the Customs Department,

The Minister of Finance promulgates the Circular providing for standards for the operation of customs procedure agents and standards for customs procedure agent staff members; organisation of examinations and issuance of customs declaration practice certificates; management of the operation of customs procedure agents and customs procedure agent staff members.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides for standards for the operation of customs procedure agents and standards for customs procedure agent staff members; organisation of examinations and issuance of customs declaration practice certificates; management of the operation of customs procedure agents and customs procedure agent staff members.

Article 2. Subjects of application

1. Customs procedure agents.

2. Customs procedure agent staff members.

3. Organisations and individuals using customs procedure agent services.

4. Candidates sitting the examination for the issuance of the customs declaration practice certificate.

5. Customs officers and customs authorities at all levels.

6. Other organisations and individuals involved in the examination for, issuance and management of customs declaration practice certificates; and in the knowledge updating of persons participating in the business of customs procedure agent services.

Article 3. Standards for the operation of customs procedure agents and standards for customs procedure agent staff members

1. Standards applicable to customs procedure agents:

a) Being an enterprise established and operating in accordance with the provisions of law. The person standing in the name of the establishment of the enterprise does not fall within the cases provided for at point g clause 6 Article 11 of this Circular;

b) Having information technology infrastructure for carrying out electronic customs declaration, comprising: customs declaration software, digital signature, internet and a computer system to serve electronic customs declaration, and other standards in accordance with relevant provisions of law;

c) Having staff members who fully satisfy the standards for customs procedure agent staff members;

d) Not being on the list of customs procedure agents that are not permitted to operate as customs procedure agents due to violations of regulations during the course of customs agent operations as provided for at point c clause 2 Article 8 of this Circular.

2. Standards applicable to customs procedure agent staff members:

a) Being a Vietnamese citizen, aged 18 years or older, having full civil act capacity;

b) Having a college level qualification or higher;

c) Having a customs declaration practice certificate issued in accordance with this Circular. Where the customs declaration practice certificate has exceeded the time limit of five (05) years from the date of issuance, the holder must complete a training course to supplement knowledge of the law on customs as provided for in clause 7 Article 11 of this Circular. The knowledge supplementation training course must have been undertaken within 03 (three) years up to the time when the enterprise sends the notification of customs procedure agent operations to the Customs Department;

d) Fully participating in the knowledge updating programme as provided for in clause 7 Article 11 of this Circular;

đ) Being issued a customs procedure agent staff member code by the customs authority in accordance with regulations;

e) Not being on the list of individuals not entitled to be issued a customs procedure agent staff member code due to violations of regulations during the course of operating as a customs procedure agent staff member provided for at point g clause 6 Article 11 of this Circular.

Article 4. Principles of operation of customs procedure agents and customs procedure agent staff members

1. At any given point in time, a person holding a customs declaration practice certificate may only operate at, and be issued a customs procedure agent staff member code at, 01 (one) customs procedure agent. Where a customs procedure agent staff member moves to work for another customs procedure agent, the previously issued code must be annulled and a code must be issued at the new customs procedure agent in accordance with this Circular.

2. Each customs procedure agent staff member must be issued a separate account for connection to the electronic customs data processing system; the account may not be shared with other staff members.

3. A customs procedure agent staff member may not allow another person to use his or her code or account for connection to the electronic customs data processing system to carry out customs declaration and customs procedures; may not use the code or account for connection to the electronic customs data processing system of another person or use a code not issued by the Director of the Customs Department to carry out customs procedures; and may not carry out customs declaration and customs procedures when the customs procedure agent staff member code has expired.

4. The legal representative of the customs procedure agent shall be liable before the law for the business of customs procedure agent services.

5. Organisations and individuals conducting the business of customs procedure agent services may not operate when their right to conduct customs procedure services on the electronic customs data processing system is suspended or revoked.

Chapter II

ORGANISATION OF EXAMINATIONS AND ISSUANCE OF CUSTOMS DECLARATION PRACTICE CERTIFICATES

Article 5. Examination for the issuance of the customs declaration practice certificate

1. On the basis of the notification of the Examination Council, a person shall register for the examination for the issuance of the customs declaration practice certificate through the online public service system of the Customs Department using form No. 01 issued together with this Circular, together with a college level or higher graduation diploma and one (01) colour photograph of 3x4cm taken within 03 (three) months up to the time of the examination, for the purpose of the issuance of the customs declaration practice certificate; the full name, year of birth and citizen identity card number or identity card number must be clearly stated in the name of the photograph file. The person registering for the examination must be a Vietnamese citizen having full civil act capacity.

Where the online public service system of the Customs Department encounters an incident, within 02 working hours from the time the system encounters the incident, the Chairperson of the Examination Council shall be responsible for announcing the change of the method of registration for the examination for the issuance of the customs declaration practice certificate on the Web Portal of the Customs Department or through other media.

2. Examination costs

a) Candidates must pay the examination costs according to the notification of the examination council. The examination costs shall be paid by electronic payment under the guidance of the Examination Council. Where a candidate has paid the examination costs but does not sit the examination, the costs paid shall not be refunded;

b) The Examination Council shall prepare a cost estimate for the organisation of the examination in accordance with regulations on the principle that revenues offset expenditures. The cost estimate for the organisation of the examination must be approved by the Customs Department;

c) The Director of the Customs Department shall, on the basis of the actual situation regarding the funding for the organisation of examinations for the issuance of customs declaration practice certificates, promulgate regulations on the management and use of the funding for the organisation of the examination.

3. Contents and form of the examination

a) The examination subjects comprise: the law on customs; foreign trade professional techniques and customs professional techniques;

b) Form of examination: Multiple-choice examination on computer. The Customs Department shall provide for the time allowed for doing the examination paper, which shall not exceed 120 minutes per subject. Where, due to force majeure, the multiple-choice examination on computer cannot be organised, the Chairperson of the Examination Council shall decide on the form of examination;

c) The Customs Department shall promulgate the examination regulations, establish the examination council and organise the examination for the issuance of the customs declaration practice certificate.

4. Examination results

a) A subject is passed where it is marked at 50 points or higher on a scale of 100 points;

b) Within 10 days from the date of the end of the examination, the Director of the Customs Department shall publicly announce the examination results on the Web Portal of the Customs Department;

c) Where 03 subjects are passed, the Director of the Customs Department shall issue the customs declaration practice certificate in accordance with Article 6 of this Circular.

Article 6. Issuance and annulment of the validity of the customs declaration practice certificate

1. Cases eligible for the issuance of the customs declaration practice certificate:

a) A person who has passed 03 subjects as provided for at point a and point c clause 4 Article 5 of this Circular shall be issued the customs declaration practice certificate;

b) A customs officer holding the rank of customs inspector with 09 (nine) consecutive years of service, or a principal customs inspector or a senior customs inspector, after being transferred to another job, retiring or resigning (not including cases of disciplinary dismissal), shall be issued the customs declaration practice certificate within 03 (three) years from the date of the decision on the transfer, retirement or resignation.

2. Issuance of the customs declaration practice certificate:

a) For the cases provided for 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 Customs Department, the Director of the Customs Department shall issue the customs declaration practice certificate using form No. 03 issued together with this Circular;

b) For the cases provided for at point b clause 1 of this Article:

b.1) Within 03 (three) years from the date of retirement, resignation or transfer to another job, an individual wishing to be issued a customs declaration practice certificate shall send a dossier of request for the issuance of the customs declaration practice certificate to the Customs Department. The dossier comprises:

- An application using form No. 02 issued together with this Circular: 01 original;

- 01 colour photograph of 3x4cm taken within 03 (three) months up to the time of submission of the dossier, clearly stating the full name, year of birth and identity card number on the back of the photograph.

b.2) Within 03 (three) working days from the date of receipt of the written request, the Customs Department shall examine the information on the personnel file kept at the Customs Department and compare it with the conditions provided for at point b clause 1 of this Article in order to consider the issuance of the customs declaration practice certificate using form No. 03A issued together with this Circular, or shall issue a written reply clearly stating the reasons where the customs declaration practice certificate is not issued.

c) The customs declaration practice certificate shall be used for the issuance of the customs procedure agent staff member code in accordance with this Circular.

3. The person issued with the customs declaration practice certificate shall present his or her identity card or citizen identity card and sign for receipt directly at the place of issuance of the customs declaration practice certificate. Where the person issued with the customs declaration practice certificate requests that it be sent to the address registered on the examination registration form (for the case referred to at point a clause 1 of this Article) or in the written request (for the case referred to at point b clause 1 of this Article), the person issued with the customs declaration practice certificate shall be responsible for paying the costs of delivering the customs declaration practice certificate.

4. The Customs Department shall annul the validity of the customs declaration practice certificate in the following cases:

a) Making untruthful declarations of the contents in the dossier for the examination for the issuance of the customs declaration practice certificate or in the dossier of request for the issuance of the customs declaration practice certificate;

b) Altering, forging or committing fraud in respect of diplomas or examination score certificates in the dossier for the examination for the issuance of the customs declaration practice certificate or in the dossier of request for the issuance of the customs declaration practice certificate;

c) Sitting the examination on behalf of another person or asking another person to sit the examination on one's behalf in the examination for obtaining the customs declaration practice certificate;

d) The customs procedure agent staff member is handled for acts of violation of the provisions of law to the extent of being examined for penal liability;

đ) The customs procedure agent staff member is handled for acts of smuggling; illegal transportation of goods or currency across the border; production of or trading in banned goods; tax evasion; or bribery of customs officers and public employees during the course of carrying out customs procedures;

e) The customs procedure agent staff member allows another person to use his or her code, or uses the code of another person, or uses a code not issued by the Director of the Customs Department to carry out customs procedures; or allows another person to use his or her dossier for notifying the satisfaction of the standards for customs procedure agent operations or for the issuance of a customs procedure agent staff member code;

g) The customs procedure agent staff member uses a code whose period of validity has expired to carry out customs procedures.

Chapter III

MANAGEMENT OF THE OPERATION OF CUSTOMS PROCEDURE AGENTS AND CUSTOMS PROCEDURE AGENT STAFF MEMBERS

Article 7. Operations of customs procedure agents

1. A customs procedure agent is an enterprise which fully satisfies the standards provided for in clause 1 Article 3 of this Circular and which, within the scope authorised under the agreement in the contract signed with the person having 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 provided for in clause 3 Article 18 of the Law on Customs.

2. When providing customs procedure services, the customs procedure agent (the legal representative or the person authorised by the legal representative in accordance with the provisions of law) must sign an agency contract with the goods owner. The person issued with a customs procedure agent staff member code shall carry out customs declaration and customs procedures on the basis of the contract signed with the goods owner. The customs procedure agent shall present the contract to the customs authority only in order to determine the responsibilities of the parties where there is an act of violation of the law on customs.

3. An enterprise which fully satisfies the standards provided for in clause 1 Article 3 of this Circular shall send to the Customs Department, through the online public service system of the Customs Department, a written notification and request for the grant of the right to operate as a customs procedure agent and a request for the issuance of customs procedure agent staff member codes using form No. 04, together with supporting documents.

4. Within 10 (ten) working days from the date of receipt of the enterprise's notification, the Director of the Customs Department shall examine the information; where the enterprise does not satisfy the standards, the Customs Department shall respond to the enterprise on the failure to satisfy the standards through the online public service system; where the enterprise fully satisfies the standards provided for in clause 1 Article 3 of this Circular, the Customs Department shall issue the customs procedure agent staff member codes and grant the right to act as a customs procedure agent on the electronic customs data processing system, and the enterprise shall carry out, and take responsibility for, its customs procedure agent operations.

5. During the course of operation, where a customs procedure agent has changes in the information relating to the enterprise registration certificate or to the standards for customs procedure agent operations, it must notify the Customs Department through the online public service system within 05 (five) working days from the date of the change of information.

6. Where a customs procedure agent has branches in provinces or cities, if a branch fully satisfies the standards provided for in Article 3 of this Circular and sends a notification to the Customs Department in accordance with this Article, it shall be granted the right to operate as a customs procedure agent.

Article 8. Suspension and revocation of the right to operate as a customs procedure agent

1. Suspension of the right to operate as a customs procedure agent on the electronic customs data processing system

a) A customs procedure agent shall have its right to operate as a customs procedure agent on the electronic customs data processing system suspended in the following cases:

a.1) Operating without ensuring the standards provided for in Article 3 of this Circular, or not operating under the name and at the address notified to the customs authority;

a.2) Failing to properly perform the responsibilities and obligations of a customs procedure agent as provided for in this Circular and in other provisions of law on customs;

a.3) Employing and managing customs procedure agent staff members not in accordance with Article 13 of this Circular.

b) The Director of the Customs Department shall issue a written notification and suspend the right to operate as a customs procedure agent on the electronic customs data processing system for a maximum period of 06 (six) months in the cases provided for at point a of this clause. During the period of suspension, the customs procedure agent may not provide customs procedure agent services. Where a Regional Sub-department of Customs, in the course of management or upon inspection, detects a violation provided for at point a of this clause, it shall report to the Customs Department for the suspension of the right to operate as a customs procedure agent in accordance with this Article;

c) During the period of suspension, if the customs procedure agent remedies the violation and sends to the Customs Department, through the online public service system, a written notification of the remedy requesting the continued grant of the right to operate, then within 10 (ten) working days from the date of receipt of the enterprise's request, the Director of the Customs Department shall organise an inspection of the enterprise's remedy of the customs procedure agent's violation and shall grant the right to operate as a customs procedure agent on the electronic customs data processing system where the enterprise has remedied the violation.

2. Revocation of the right to operate as a customs procedure agent on the electronic customs data processing system

a) A customs procedure agent shall have its right to operate as a customs procedure agent on the electronic customs data processing system revoked in the following cases:

a.1) Being handled for acts of smuggling; illegal transportation of goods or currency across the border; production of or trading in banned goods; or tax evasion to the extent of being examined for penal liability;

a.2) Using a set of documents not provided by the goods owner to carry out customs procedures for the export or import of goods;

a.3) The customs procedure agent has failed to remedy the violation beyond the time limit of 06 (six) months from the date of suspension of the right to operate as a customs procedure agent on the electronic customs data processing system as provided for at sub-points a.2 and a.3 point a clause 1 of this Article;

a.4) The enterprise operating as a customs procedure agent is dissolved or goes bankrupt in accordance with the Law on Enterprises and the Law on Bankruptcy;

a.5) The customs procedure agent sends to the Customs Department, through the online public service system, a written notification of the termination of customs procedure agent operations using form No. 05 issued together with this Circular.

b) The Customs Department shall revoke the right to act as a customs procedure agent on the electronic customs data processing system in the cases provided for in this clause. The Customs Department shall issue a written notification of the revocation of the right to act as a customs procedure agent on the electronic customs data processing system in the cases provided for at sub-points a.1, a.2 and a.3 point a of this clause and send it to the customs procedure agent;

c) A customs procedure agent whose right to operate as a customs procedure agent on the electronic customs data processing system is revoked in accordance with this clause may not operate as a customs procedure agent for a period of 02 (two) years from the date of issuance of the notification of the revocation of the right to operate as a customs procedure agent on the electronic customs data processing system, except for the case of revocation of the right to operate as a customs procedure agent on the electronic customs data processing system as provided for at sub-points a.4 and a.5 point a of this clause.

d) Where a customs procedure agent has its right to operate as a customs procedure agent on the electronic customs data processing system revoked, the codes of its customs procedure agent staff members shall be annulled.

Article 9. Rights and responsibilities of customs procedure agents

1. To manage and use customs procedure agent staff member codes in order to carry out the work of declaration and customs procedures within the scope authorised by the goods owner; to be responsible for introducing and requesting the Director of the Customs Department to issue customs procedure agent staff member codes to persons who fully satisfy the prescribed standards using form No. 06 issued together with this Circular; to register the information on customs procedure agent staff member codes in the electronic customs data processing system so that the customs authority may issue accounts for connection to the electronic customs data processing system as provided for in clause 2 Article 11 of this Circular. When registering an account for connection to the electronic customs data processing system for a customs procedure agent staff member (user id), the full name and the citizen identity card number or identity card number of the customs procedure agent staff member must be fully provided.

2. To request the goods owner to fully and accurately provide the documents and information necessary for carrying out customs procedures for the exported or imported consignment 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 techniques for network connection with the customs authority, and to provide new provisions of the law on customs; to attend training and refresher classes on the law on customs.

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

5. To notify the Customs Department to annul customs procedure agent staff member codes in the cases provided for in clause 6 Article 11 of this Circular or where the customs procedure agent is dissolved, goes bankrupt or terminates its operations.

6. To fully and promptly provide the information and documents relating to the goods owner or to the consignments for which the customs procedure agent stands in the name of the customs declaration, at the request of the customs authority.

7. To be responsible for implementing the inspection decisions of the customs authority.

8. Where a customs procedure agent, on behalf of a goods owner being a foreign trader without presence in Vietnam, exercises the right to conduct export and import business, the customs procedure agent must be responsible for performing the rights and obligations of the goods owner in accordance with the law on customs, the law on taxation and other relevant laws.

9. A customs procedure agent shall be responsible for notifying the Customs Department to annul customs procedure agent staff member codes and accounts for connection to the electronic customs data processing system in the cases provided for in this Circular, within 05 working days from the date of arising, using form No. 07 issued together with this Circular, through the online public service system of the Customs Department.

Article 10. Rights and responsibilities of the goods owner

1. To fully and accurately provide the customs procedure agent with the documents and information necessary for carrying out customs procedures for the exported or imported consignment.

2. To be liable before the law for the documents in the customs dossier provided to the customs procedure agent.

3. To supervise and lodge complaints regarding the performance of the obligations of the customs procedure agent within the authorised scope and to be responsible for implementing the handling decisions of the customs authority in cases where the customs procedure agent violates the provisions of the law on customs and the law on taxation.

4. To request the customs authority to terminate the carrying out of customs procedures for the exported or imported consignment in cases where it is detected that the customs procedure agent fails to properly perform the obligations under the contract.

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

6. To be provided with electronic data relating to the customs declaration of exported and imported goods for which customs procedures are carried out through a customs procedure agent, in cases where the goods owner has an information technology system meeting the requirements of the customs authority.

Article 11. Customs procedure agent staff member codes

1. A customs procedure agent staff member who fully meets the standards prescribed in clause 2 Article 3 of this Circular and in respect of whom the customs procedure agent has sent a notification of full satisfaction of the standards using Form No. 06 issued together with this Circular, enclosed with supporting documents, to the Customs Department via the online public service system of the Customs Department shall be granted a customs procedure agent staff member code.

2. Within 10 working days from the receipt of the enterprise's notification, where the standards for the grant of a customs procedure agent staff member code are not fully met, the Customs Department shall be responsible for responding to and notifying the organisation or individual via the online public service system; where the standards prescribed in clause 2 Article 3 of this Circular are fully met, the Customs Department shall grant the staff member code and the account for connecting to the customs electronic data processing system to the customs procedure agent staff member.

The customs procedure agent staff member code shall coincide with the citizen identity card number or the identity card number of the customs procedure agent staff member declared in the written request for the grant of the customs procedure agent staff member code and shall be valid for 03 (three) years from the date on which the enterprise notifies the grant of the code and the Customs Department gives its approval.

3. In the course of operation, where there is any change in the information relating to the customs procedure agent staff member code, the digital signature and the account for connecting to the customs electronic data processing system of the customs procedure agent staff member, or in cases where the customs procedure agent staff member code must be cancelled as prescribed in clause 6 of this Article, the customs procedure agent shall, within 05 working days, notify the Customs Department via the online public service system of the Customs Department so that the information may be updated on the system.

4. A customs procedure agent staff member shall be granted an extension of the period of use of the code upon completion of the supplementary training course on customs law knowledge.

Before the expiry of the customs procedure agent staff member code, the customs procedure agent shall send a notification of extension of the customs procedure agent staff member code using Form No. 06 issued together with this Circular to the Customs Department via the online public service system of the Customs Department. The extension period shall be 03 (three) years from the expiry date of the code. A customs procedure agent staff member code that is not extended shall be cancelled upon the expiry of the code.

Where a customs procedure agent staff member fails to complete the supplementary training course on customs law knowledge or the customs procedure agent fails to notify the extension of the customs procedure agent staff member code, upon the expiry of the period of use of the customs procedure agent staff member code, the Customs Department shall cancel the customs procedure agent staff member code already granted and lock the account for connecting to the customs electronic data processing system of the customs procedure agent staff member.

5. Subjects who shall not be granted a customs procedure agent staff member code:

a) Persons with limited or lost civil act capacity;

b) Persons who are being examined for penal liability or are serving a prison sentence;

c) Cadres and civil servants as prescribed by the law on cadres and civil servants;

d) Cadres and civil servants who have ceased to hold their positions but are still within the prescribed period during which they are not permitted to establish, or to hold managerial or executive titles or positions in, private enterprises, limited liability companies, joint-stock companies, partnerships or cooperatives as prescribed in Decree No. 59/2019/NĐ-CP dated 01/7/2019 of the Government detailing a number of articles of, and measures for implementing, the Law on Anti-Corruption;

đ) The cases in which the customs procedure agent staff member code has been cancelled as prescribed at points a, b, c and d clause 6 of this Article.

6. The Customs Department shall cancel the customs procedure agent staff member code and lock the account for connecting to the customs electronic data processing system of the customs procedure agent staff member in the following cases:

a) The customs procedure agent staff member is handled for an act of violation of the provisions of law to the extent of being examined for penal liability;

b) The customs procedure agent staff member is handled for an act of smuggling; illegal cross-border transportation of goods or currency; production of or trading in banned goods; tax evasion or bribery of customs officers and civil servants in the course of carrying out customs procedures;

c) The customs procedure agent staff member allows another person to use his or her code or account for connecting to the customs electronic data processing system, or uses the code or account for connecting to the customs electronic data processing system of another person, or uses a code not granted by the Director of the Customs Department to carry out customs procedures; or allows another person to use his or her dossier to conduct customs procedure agency operations or to be granted a customs procedure agent staff member code; or fails to comply with the provisions on the responsibilities of customs procedure agent staff members prescribed in this Circular and the provisions of the law on customs;

d) The customs procedure agent staff member uses a code whose validity period has expired to carry out customs procedures;

đ) The customs procedure agent staff member moves to other work or moves to work for another customs procedure agent, or terminates the labour contract;

e) The customs procedure agent has its right to conduct customs procedure agency operations on the customs electronic data processing system revoked;

g) Where a customs procedure agent staff member has his or her code cancelled in the cases specified at points a, b, c and d of this clause, the validity of the customs declaration practice certificate already granted shall be cancelled and he or she shall not be granted a customs procedure agent staff member code for a period of 03 (three) years from the date of cancellation of the code. During the period in which he or she is not permitted to practise, if such individual stands in the name of the establishment of an enterprise, that enterprise shall not be permitted to conduct customs procedure agency operations.

7. Supplementary training in customs law knowledge shall be conducted by colleges, universities, academies and cadre-training schools having a faculty specialising in customs, on the basis of agreement on the training programme with the Customs Department, with a minimum duration of 03 days (8 periods per day).

The Customs Department shall announce on the Web Portal of the Customs Department the list of colleges, universities, academies and cadre-training schools that have agreed on the training programme with the Customs Department. Annually, the schools organising supplementary knowledge training shall formulate training plans and notify them to the Customs Department before 30 January so that the Customs Department may announce them on the Web Portal of the Customs Department. The schools shall organise supplementary knowledge training and notify the Customs Department of the list of trainees who have completed the course, including the information criteria required by the Customs Department, in order to coordinate in the management of customs procedure agent staff members.

Article 12. Rights and responsibilities of customs procedure agent staff members

1. To directly perform the work relating to customs procedures as prescribed in clause 1 Article 7 of this Circular within the scope of the customs procedure agency service contract signed between the customs procedure agent and the goods owner.

2. To be liable before the law for the use and management of the customs procedure agent staff member code as prescribed.

3. To keep confidential the information of the organisations and individuals using the services of the customs procedure agent.

4. To request the Customs Department to cancel the customs procedure agent staff member code in cases where the customs procedure agent fails to notify the cancellation of the customs procedure agent staff member code as prescribed in clause 6 Article 11 of this Circular.

5. To attend training and refresher courses on customs procedures, policies on the management of exported and imported goods; tax policies and other regulations directly organised by the customs authority or in respect of which the customs authority assigns officers to give presentations.

Article 13. Management and use of customs procedure agent staff member codes

1. The customs procedure agent staff member code granted by the Director of the Customs Department shall be updated into the system of the customs authority. Where customs declaration is made by electronic means, the customs authority shall grant a user name and a password to the person granted the customs procedure agent staff member code for accessing the system when the customs procedure agent registers to participate in the connection with the system under the guidance in Appendix I issued together with Circular No. 38/2015/TT-BTC dated 25 March 2015 of the Minister of Finance providing for customs procedures; customs inspection and supervision; export duty and import duty and tax administration applicable to exported and imported goods, as amended and supplemented by Circular No. 39/2018/TT-BTC dated 20 April 2018 and Circular No. 121/2025/TT-BTC dated 18 December 2025 of the Minister of Finance.

The person granted the customs procedure agent staff member code shall be responsible for keeping confidential the information provided by the customs authority. When carrying out administrative procedures directly with the customs authority, the customs procedure agent staff member shall produce his or her customs procedure agent staff member code.

2. The customs procedure agent staff member code shall be valid for carrying out customs procedures for the exported and imported consignments under the agency contract.

3. When a customs procedure agent terminates its operation; a customs procedure agent staff member has his or her code cancelled, the customs authority shall cease to allow the customs procedure agent staff member to access the system or shall not accept the work relating to customs procedures of that customs procedure agent staff member.

4. The customs procedure agent and the customs procedure agent staff member code shall be used for carrying out customs procedures throughout the country.

Article 14. Rights and responsibilities of the customs authority

1. To inspect the standards for customs procedure agency operations; to inspect and supervise the operations and the implementation of the provisions of the Law on Customs and this Circular by customs procedure agents and customs procedure agent staff members according to periodical plans or when there is information on violations.

2. To suspend the carrying out of customs procedures and notify the goods owner in cases where the customs procedure agent fails to properly comply with the provisions of the customs law and other laws relating to the export and import of goods, or where there is a dispute in the customs procedure agency contract.

3. To update on the management system and publicly announce on the website of the Customs Department the list of customs procedure agents fully meeting the operating standards as prescribed, the suspension and revocation of the right of customs procedure agents to operate on the customs electronic data processing system and the cancellation of customs procedure agent staff member codes.

The contents to be posted include: the name of the customs procedure agent, the address of the head office, the tax identification number, the list of customs procedure agent staff members, the staff member codes, information on the suspension and revocation of the right of the customs procedure agent to operate on the customs electronic data processing system and other relevant necessary information.

4. To build a system for connecting the data on the management of customs procedure agents and customs procedure agent staff members with the National Population Database for supervision and for sharing with relevant agencies.

5. To support customs procedure agent staff members in the course of carrying out customs procedures.

6. To inspect, supervise and handle violations in the observance of the law and the provisions of this Circular by customs procedure agents and customs procedure agent staff members.

7. Immediately after the customs declaration is registered on the customs electronic data processing system, the customs authority shall provide the electronic data relating to the customs declaration of exported and imported goods for which customs procedures are carried out through a customs procedure agent to the customs procedure agent and the goods owner, in cases where the owner of the goods has an information technology system meeting the requirements of the customs authority.

8. The Customs Department shall promulgate regulations, organise the examination and grant the customs declaration practice certificate.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 15. Implementation provisions

1. This Circular comes into force from 01 July 2026.

2. This Circular annuls in their entirety the following Circulars

a) Circular No. 12/2015/TT-BTC dated 30 January 2015 of the Minister of Finance detailing the procedures for the grant of the customs declaration practice certificate; the grant and revocation of customs procedure agent staff member codes; the order of and procedures for the recognition and operation of customs procedure agents;

b) Circular No. 22/2019/TT-BTC dated 16 April 2019 of the Minister of Finance 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 the grant of the customs declaration practice certificate; the grant and revocation of customs procedure agent staff member codes; the order of and procedures for the recognition and operation of customs procedure agents;

c) Circular No. 25/2026/TT-BTC dated 25 March 2026 of the Minister of Finance amending and supplementing a number of articles of circular No. 12/2015/TT-BTC dated 30 January 2015 detailing the procedures for the grant of the customs declaration practice certificate; the grant and revocation of customs procedure agent staff member codes; the order of and procedures for the recognition and operation of customs procedure agents, as amended and supplemented by Circular No. 22/2019/TT-BTC dated 16 April 2019 and Circular No. 79/2022/TT-BTC dated 30 December 2022 of the Minister of Finance.

3. Where the relevant documents referred to in this Circular are amended, supplemented or replaced by other legal normative documents, the provisions of the newly amended, supplemented or replacing documents shall apply.

4. In case of any problems arising in the course of implementation, the relevant organisations and individuals are requested to report them to the Ministry of Finance (via the Customs Department) for summarisation and guidance on handling.

Article 16. Transitional provisions

1. Organisations and individuals that have been recognised as customs procedure agents and granted customs procedure agent staff member codes as prescribed in Circular No. 12/2015/TT-BTC dated 30 January 2015, as amended and supplemented by Circular No. 22/2019/TT-BTC dated 16 April 2019 and Circular No. 25/2026/TT-BTC dated 25 March 2026, may continue to conduct customs procedure agency operations and shall comply with the provisions of this Circular.

2. Customs procedure agents that have been recognised as customs procedure agents as prescribed in Circular No. 12/2015/TT-BTC dated 30 January 2015, as amended and supplemented by Circular No. 22/2019/TT-BTC dated 16 April 2019 and Circular No. 25/2026/TT-BTC dated 25 March 2026, shall be responsible for notifying the accounts for connecting to the customs electronic data processing system of their customs procedure agent staff members to the Customs Department using Form No. 08 issued together with this Circular, via the online public service system of the Customs Department, before 01/8/2026.

3. Customs procedure agents that have been recognised and whose customs procedure agency operations are being suspended as prescribed in Circular No. 12/2015/TT-BTC dated 30 January 2015, as amended and supplemented by Circular No. 22/2019/TT-BTC dated 16 April 2019 and Circular No. 25/2026/TT-BTC dated 25 March 2026, must be inspected and certified by the Customs Department as fully meeting the standards for customs procedure agency operations prescribed in this Circular before continuing customs procedure agency operations.

4. Organisations and individuals to which the provision on not being recognised as a customs procedure agent for a period of 02 years from the date of termination of customs procedure agency operations, or on not being granted a customs procedure agent staff member code for a period of 03 years from the date of revocation of the customs procedure agent staff member code, has been applied shall continue to be subject to such measure upon the implementation of this Circular.

5. Where a customs procedure agent specified in Clause 2 of this Article fails to provide the information on the accounts for connecting to the customs electronic data processing system of its customs procedure agent staff members to the Customs Department before 01/8/2026, when a case arises in which an account for connecting to the customs electronic data processing system must be locked, the Customs Department shall temporarily lock all accounts of the enterprise for connecting to the customs electronic data processing system in order to ensure the security and safety of the system./.

APPENDIX

LIST OF FORMS (Issued together with Circular No. 83/2026/TT-BTC dated 30 June 2026 of the Minister of Finance)

Form No. 01 - Registration slip for the examination for the grant of the customs declaration practice certificate

Form No. 2 - Request for the grant of the customs declaration practice certificate

Form No. 03 - Customs declaration practice certificate (in the case of grant to the subjects prescribed at point a clause 2 Article 6 of this Circular).

Form No. 03A - Customs declaration practice certificate (in the case of grant to the subjects prescribed at point b clause 2 Article 6 of this Circular).

Form No. 04 - Notification of customs procedure agency operations and of the grant of customs procedure agent staff member codes.

Form No. 05 - Notification of the termination of customs procedure agency operations.

Form No. 06 - Request for the grant/extension of the customs procedure agent staff member code.

Form No. 07 - Notification of the cancellation of the customs procedure agent staff member code.

Form No. 08 - Notification of the account for connecting to the customs electronic data processing system of a customs procedure agent staff member.