Thông tư 12/2015/TT-BTC

CIRCULAR

DETAILING THE PROCEDURES FOR ISSUANCE OF CERTIFICATE OF TRAINING IN CUSTOMS DECLARATION; ISSUANCE AND REVOCATION OF CUSTOMS BROKER NUMBER; PROCEDURES FOR RECOGNITION AND OPERATION OF CUSTOMS BROKERAGE AGENTS

Pursuant to the law on Customs No. 54/2014/QH13 dated June 23^th, 2014;

Pursuant to the Decree No. 08/2015/NĐ-CP dated January 21^st, 2015 by the Government providing guidance on

Pursuant to the Decree No. 215/2013/NĐ-CP dated December 23^rd, 2013 by the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of Director General of Customs,

The Minister of Finance promulgates the Circular detailing the procedures for issuance of Certificate of training in Customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents

Chapter I

GENERAL PROVISIONS

Article 1. Governing scope

This Circular provides for the procedures for issuance of Certificate of training in Customs declaration; issuance and revocation of customs employee's number; procedures for recognition and operation of customs brokerage agents.

Article 2. Regulated entities

1. Customs brokerage agents.

2. Employees of customs brokerage agents.

3. Organizations/individuals using customs brokerage agent services.

4. People who take customs declaration examinations (hereinafter referred to as examinees).

5. Customs officials and customs agencies of all levels.

Chapter II

ISSUANCE OF CERTIFICATES OF TRAINING IN CUSTOM

Article 3. Examination for certificates of training in custom

1. Examination application:

a) Regarding the application for initial examination for the Certificate of training in customs declaration, the examinee shall submit one (01) application that includes:

a.1) An application form using the form No. 1 enclosed herewith;

a.2) The degree prescribed in point a clause 2 Article 20 of the Law on Customs: 01 certified true copy;

a.3) The ID card or passport: 01 certified true copy;

a.4) 3x4 photo: 02 photos with full name and year of birth written on the back side (01 of which shall be stuck on the application form, the other will be stuck on the Certificate).

b) Regarding the application for the re-examination (the resit or the supplement), the examinee shall submit one (01) application that includes:

b.1) An application form using the form No. 1 enclosed herewith;

b.2) A 3x4 photo with full name and year of birth written on the back side that is stuck on the application form.

2. Registration

The examinee shall register for the examination on website of the General Department of Customs as the basis for the General Department of Customs to organize the examination.

3. Time and place of the examination

a) The examination for the Certificate of training in customs declaration shall be organized at least once a year by areas or regions ensuring an appropriate number of examinees.

b) Information about time and place for application; time and place of examination and other information relating to the examination shall be officially posted on Website of General Department of customs and Customs Departments of provinces; online page of “Hải quan" newspaper; posted on notice board at the head office of Customs Departments of provinces and shall be sent by mail to the examinees registered on Website of the General Department of customs not later the 60 days before the date of examination.

4. Submission of examination application:

a) Within the time that is notified as prescribed in clause 3 of this Article, the examinee shall submit the application to Customs Departments of provinces where is convenient and shall pay the fee according to the provisions of current laws.

b) Within 10 days from the day on which the time period of application is up, Customs Departments of provinces shall send the list of examinees eligible for taking the examination enclosed with their examination application and fee to the General Department of Customs. The General Department of Customs shall collect and publish the list of examinees eligible for taking the examination on their own Website.

5. The General Department of Customs shall build up the examination regulations, establish the Examination Board and organize the examination at Customs Departments of provinces or in clusters of provinces so that the examinee can reach the examination place easily.

6. Examination subjects

a) The first subject: Laws on Customs.

This subject includes the contents relating to the Law on Customs, Law on Tax management , the Laws on tax applicable to exported goods, imported goods and the Decrees that provide guidance; the Law on handling administrative violations and the Decree providing for handling administrative violations and enforcement of the implementation of administrative decisions pertaining to Customs.

b) The second subject: Foreign trade professional techniques.

This subject includes the contents relating to freight forwarding, foreign trade and international payment professional skills.

c) The third subject: Customs professional techniques.

This subject includes the contents relating to customs procedures, goods classification, customs value, goods origin, intellectual property and policy on management of exported and imported goods.

7. Cases eligible for exemption from examination

The examinees shall take the examination in all the subjects specified in clause 6 of this Article, except for the exemption from one or multiple subjects specified as follows:

a) Any examinee that graduated in customs from a university or a college and any examinees that has worked as lecturer in customs at a university/college for at least 05 constant years and has changed or quit the jobs (except for the job dismissal) for no more than 03 years before the year he/she applies for the examination shall obtain exemption from the examination in Laws on Customs and Customs professional techniques.

b) Any cadidate that graduated in foreign trade or international trade from a university or a college and any examinees that has worked as lecturer in foreign trade or international trade at a university/college for at least 05 constant years and has changed or quit the jobs (except for the job dismissal) for no more than 03 years before the year he/she applies for the examination shall obtain exemption from the examination in Foreign trade professional techniques.

8. Forms of examination: Essay tests; multiple-choice tests; practices on computers or combination of the aforementioned forms. The General Department of Customs shall regulate the duration of the test according to the form of examination. The duration shall not exceed 120 minutes per subject.

9. Examination results:

a) An examinee is recognized passing a subject if the score he/she got for such subject is at least 50 points on a 100-points scale (excluding the exempted subjects).

b) Within 30 days from the day on which the examination ends, the Examination Board shall posted the results on Website of General Department of customs, online page of “Hải quan" newspaper and posted on notice board at the head office of Customs Departments of provinces receiving the application.

In case of disagreement with the result published by the Examination Board, within 15 days from the day on which the result is posted, the examinee shall submit an application for grade review. The date of receipt of the application for grade review is the day on which the Examination Board receives the application or the arriving date written on the post office stamp. After such period of time, the application for grade review shall not be handled. The Examination Board shall conduct a grade review according to the regulations of the Council and posted the grade review results on Website of General Department of customs, online page of “Hải quan" newspaper and posted on notice board at the head office of Customs Departments of provinces receiving the application.

Within 10 days (applicable to the examinees without application for grade review) or 30 days (applicable to the examinees with application for grade review) from the time limit for application for grade review, the Examination Board shall send the Certificates of testing score using the form No. 2 enclosed herewith to the examinees with failed subjects as prescribed in point a of this Clause according to the address registered on the Examination application form. If a examinee passes both 03 subjects, the Examination Board shall issue him/her with the Certificate of training in customs declaration according to the regulations in Article 4 of this Circular instead of the Certificate of testing score.

c) Reserve of examination results:

If any of the examination subjects is failed as prescribed in point a of this clause, the passed subjects shall be reserved to the next examination but not exceeding 01 year from the date written on the Certificate of testing score.

Article 4. Issuance of the Certificate of training in customs declaration

1. Cases eligible for the issuance of the Certificate of training in customs declaration:

a) Any examinee passes both 03 subjects as prescribed in points a and c clause 9 Article 3 of this Circular shall be issued with the Certificate of training in customs declaration.

b) Any officials who works for a customs agency in the position of main inspector or senior inspector and has quit his/her job (excluding the job dismissal) shall be granted the Certificate for training in customs within 03 years from the year in which the decision on his/her reassignment, retirement, or resignation is issued.

2. Issuance of the Certificate of training in customs declaration:

a) Regarding the cases specified in point a clause 1 of this Article: Within 10 days (applicable to the examinees without application for grade review) or 30 days (applicable to the examinees with application for grade review) from the time limit for application for grade review, the Examination Board shall granted the examinees the Certificate of training in customs declaration using the form No. 03A enclosed herewith.

b) Regarding the cases specified in point b clause 1 of this Article:

b.1) Within 03 years from the year in which the decision on his/her reassignment, retirement, or resignation is issued, any individual wishing to obtain the Certificate of training in customs declaration shall send a written application to the General Department of customs (including the time, duration and working process; position; number of decision on retirement or resignation or change of work, current address) enclosed with a certified true copy of the ID card or passport and a 3x4 photo with full name and date of birth written on the back side.

b.2) Within 05 working days from the day on which the application is received, the General Department of customs shall examine the information in the dossier retained in the General Department of customs and compare with the conditions specified in point b clause 1 of this Article and the cases specified in clause 2 Article 8 of this Circular to consider granting the Certificate of training in customs declaration.

3. The Certificate of training in customs declarations shall be sent to the eligible applicant according to the address written on the Examination application form (applicable to the cases prescribed in point a of this Article) or on the written application (applicable to the cases prescribed in point b clause 1 of this Article). Any entity who receives the certificate directly at the agencies in charge of granting the Certificate of training in customs declaration shall present his/her ID card and sign his/her name.

Chapter III

CUSTOMS BROKERAGE AGENTS

Article 5. Customs brokerage agents

1. A customs brokerage agent is an enterprise satisfying the requirements specified in clause 1 Article 20 of the Law on Customs that represents the goods owner to make the customs declaration; submit and present the customs documents relating to the exported/imported goods according to the regulations and carries out partially or completely the activities relating to customs procedures according to the provisions in the contract with the goods owner, including:

a) Present goods to customs authority for inspection according to the law provisions;

b) Transport, carry out the customs procedures for bringing the goods in and out the customs controlled areas (CCA) applicable to exported and imported goods;

c) Provide consulting services in terms of customs procedures and tax management for goods owners;

d) Pay the taxes, charges, fees and other expenses according to the legislation relating to exported/imported goods;

dd) Conduct the procedures for tax exemption, occasional tax exemption, tax refund, occasional tax refund, tax reduction, occasional tax reduction, and tax cancellation for exported/imported goods;

e) Implement decisions on administrative penalties issued by customs authorities;

g) Carry out other administrative procedures with the customs authority.

2. The customs brokerage agent (director or people authorized by the director according to the law provisions) shall sign a brokerage contract with the goods owner; people issued with customs broker number shall carry out customs declaration and procedures on the basis of the contract signed with the goods owner; the customs brokerage agent shall present the brokerage contract to the customs authority only when any violations against the regulations on customs is detected. The Director of the brokerage agency or people authorized by the director according to the law shall sign and affix seal on the customs declaration and the invoices included in customs documents when performing the activities specified in clause 1 of this Article.

Article 6. Recognition of customs brokerage agents

1. Any enterprise that satisfies the conditions specified in clause 1 Article 20 of the Law on Customs shall make an application for recognition of customs brokerage agents and send it to the General Department of Customs. The application shall include:

a) A notification of eligibility for operation as a customs brokerage agent using the form No. 04 enclosed herewith: 01 original;

b) The Certificate of business registration or the Certificate of enterprise registration or the Investment certificate: 01 copy;

c) An application for customs broker’s number according to the regulations in clause 1 Article 9 of this Circular.

The copies of the invoices signed and certified by Director of customs brokerage agent.

2. Within 05 working days from the day on which the application is received, the Director General of Customs shall issue a decision on recognition of customs brokerage agents using the form No. 05 enclosed herewith and issue customs broker’s number according to the regulations in clause 2 Article 9 of this Circular and shall update such information on Website of the General Department of Customs. if the application is rejected, a response shall be sent to the applicant.

3. If a customs brokerage agent opens branch offices in other provinces and such branch offices satisfy the conditions specified in clause 1 Article 10 of the Law on Customs, they shall be recognized customs brokerage agents. Procedures for recognition shall comply with the regulations in this Article.

4. Any customs brokerage agents wishing to change name or address shall send an application dispatch enclosed with the Certificate of business registration or the Investment certificate to the General Department of Customs for modification of the Decision on recognition of customs brokerage agents and shall update such information to the Website of the General Department of Customs.

Article 7. Suspension and shutdown of customs brokerage agents

1. Suspension of operation:

a) If a customs brokerage agent is detected unconformable to the conditions specified in clause 1 Article 20 of the Law on Customs or failing to operate at the location registered with the customs authority, then the provincial Customs Department shall report to the General Department of Customs for decision to suspend the operation of such customs brokerage agent using the form No. 06 enclosed herewith.

b) When the operation is suspended, any customs brokerage agents wishing to return to the operation shall send an application dispatch to the provincial Customs Department The provincial Customs Department shall examine, conduct inspection and request the General Department of Customs to issue a written confirmation enabling the customs brokerage agent to return to the operation if the customs brokerage is consider satisfactory.

c) Within 06 months, if the customs brokerage agent fails to eliminate the shortcoming and fail to submit any application, the provincial Customs Department shall request the General Department of Customs to issue a decision on the shutdown according to the regulations in clause 2 of this Article.

2. Shutdown

a) The operation of a customs brokerage agent shall be shut down in any of the following cases:

a.1) The customs brokerage agent performs the smuggling, commercial fraud and tax evasion or collaborates with goods owner to perform the smuggling, commercial fraud and tax evasion;

a.2) The customs brokerage agent fails to comply with the regulations on report to the customs authority for 03 constant times according to the regulations on Article 13 of this Circular;

a.3) The customs brokerage agent uses the invoices that are not provided by the goods owner for customs procedures for export/import of goods.

a.4) The case prescribed in point c clause 1 of this Article;

a.5) The customs brokerage agent submit written application for the shutdown.

b) The cases specified in points a.1, a.2, a.3 and a.4 of this clause:

b.1) During the inspection, if any violations is determined, the provincial Customs Department shall report to the General Department of Customs to make decision on the shutdown of the customs brokerage agent using the form No. 06 enclosed herewith.

b.2) The customs brokerage agent that incurs the termination shall be refused to recognize customs brokerage agent within 02 years from the day on which the decision on the shutdown is issued.

c) If the customs brokerage agent applies for the shutdown, an application dispatch shall be sent to the General Department of Customs for decision on operation termination.

d) If the operation of a customs brokerage agent is shut down, the customs broker number shall be revoked.

Chapter IV

CUSTOMS BROKERAGE AGENTS EMPLOYEES

Article 8. Customs broker number

1. Any employees of a customs brokerage agent that satisfies the requirements specified in points a and b clause 2 Article 20 of the Law on Customs and recommended by such customs brokerage agent shall be granted customs broker number.

The customs broker number shall be printed in the customs broker card and shall be used during the practice time of the customs broker.

2. Entities ineligible for issuance of customs broker number:

a) Any people who is limited or incapable of civil acts;

b) Any people who is liable to criminal prosecution or incurring imprisonment;

c) Any people who commits violations against the regulations on tax, customs or audit and incurs administrative penalties within the competence of the Director of Provincial Department of Taxation or Director of Provincial Customs Department for 01 year form the day on which the decision on penalty is issued.

d) Any people who is official as prescribed in the law provisions on officials;

dd) Any official who no longer holds his/her post and is in business-ineligible period according to the provisions of the Decree No. 102/2007/NĐ-CP dated 14/6/2007 by the Government;

e) The cases subject to revocation of customs broker number according to the regulations in clause 1 Article 10 of this Circular.

Article 9. Procedures for issuance and extension of customs broker’s number

1. The customs brokerage agent shall make an application for customs broker’s number including:

a) The form No. 07 enclosed herewith;

b) 01 copy of the degree in law, economics or engineering;

c) 01 copy of the certificate of training in customs declaration;

d) 01 copy of the ID card;

dd) A 2x3 photo.

The copies of the invoices signed and certified by Director of customs brokerage agent.

2. The application for customs broker’s number shall be sent to the General Department of Customs. Within 05 days from the day on which the satisfactory application is received, the General Department of Customs shall issue the customs broker’s number according to the form No. 08 enclosed herewith.

The customs broker’s number shall be the same as the ID number of the customs broker and shall be valid within 03 years from the date of issue

3. Extension of customs broker’s number

a) The customs broker may have the customs number duration extended if the following conditions are satisfied:

a.1) Not subject to revocation of customs broker number prescribed in Article 10 of this Circular;

a.2) Participate in at least 2/3 of duration of training courses in legislation on customs that are provided by customs authorities (the General Department of Customs and Customs departments of all levels) and units authorized by customs authorities during the effective time of the customs broker number.

b) The customs brokerage agent shall submit a written application for extension of customs broker number.

c) Within 03 days from the day on which the application is received, the General Department of Customs shall grant the extension of customs broker’s number. The customs broker number shall be extended for another 03 years.

4. If the customs broker number is lost, the customs brokerage agent shall make a written confirmation and send an application to the General Department of Customs. Within 05 days from the day on which the application is received, the General Department of Customs shall consider reissuing the customs broker number on the basis of the former one.

Article 10. Revocation of customs broker number

1. Director General of Customs shall issue the decision on revocation of the customs broker’s number according to the form No. 09 enclosed herewith in any of the following cases:

a) The customs brokerage agent or its employee commits violations against the law regulations that lead to criminal prosecution;

b) The customs brokerage agent or its employee directly or indirectly participates in the smuggling, commercial fraud, tax evasion or giving bribery to customs officials during customs procedures;

c) The customs broker use customs broker number of another person or let another person use his/her number or use the number that is not issued by the General Department of Customs to carry out the customs procedures;

d) The customs broker changes his/her job or works for another customs brokerage agent;

dd) The customs brokerage agent is dissolved, bankrupt or shut down;

e) The customs broker uses an expired number to carry out the customs procedures.

2. Any customs broker who incurs the revocation of customs broker number as prescribed in points a, b and c clause 1 of this Article shall not be issued with another customs broker number for 03 years from the day on which it is revoked. Within the period of time that the customs broker number is revoked, any enterprise established in the name of the customs broker shall not be recognized customs brokerage agents.

After such period of time, any entities having the customs broker number revoked that wishes to obtain the customs broker number shall take the examination and obtain the certificate of training in customs again and follow the procedures for issuance of customs broker number as prescribed in Article 9 of this Circular.

Article 11. Rights and responsibilities of customs brokers

1. Directly carry out the activities relating to customs procedures according to the regulations in clause 1 Article 5 of this Circular under the contract between the customs brokerage agent and goods owner.

2. Take legal responsibilities for the use and management of customs broker number according to the regulations.

3. Secure the information of organizations/individuals using services of customs brokerage agents.

4. Request the General Department of Customs to issue decision on revocation of customs broker number in case the customs brokerage agent is dissolved or shut down without notification to the General Department of Customs.

5. Participate in the training in customs procedures, policy on the management of imported and exported goods; tax policy and other regulations organized or assigned by customs authorities.

Article 12. Management and use of customs broker number

1. The customs broker number granted by the General Department of Customs shall be update to the database system of the customs authority. Regarding the online customs declaration, the customs authority shall grant the username and password to the customs broker to access to the system; electronic signatures are allowed in customs declaration. Any entity who is granted customs broker number shall secure the information provided by the customs authority. When carrying out the administrative procedures with customs authorities, customs brokers shall present their customs broker numbers.

2. The customs broker number shall be valid during the customs procedures for exported/imported goods under the brokerage contract.

3. When a customs brokerage agent is shut down and the customs broker numbers are revoked, the customs authority shall block the customs broker from accessing to the system or reject the activities of the customs broker which relate to customs procedures.

4. The customs brokerage agents and the customs broker number are eligible for carrying out customs procedures nationwide.

Chapter V

RIGHTS AND RESPONSIBILITIES OF PARTIES

Article 13. Rights and responsibilities of customs brokerage agents

1. Manage and use the customs broker number to carry out the customs declaration and customs procedures at customs authorities within the authority given by the goods owners; take responsibilities for introducing and recommending the General Department of Customs to grant the customs broker numbers to applicants satisfying the requirements according to the regulations.

2. Request the goods owner to provide sufficiently and exactly the invoices and information necessary for customs procedures for the exported/imported goods and comply with the financial obligations according to agent contract.

3. Request the customs authorities to provide guideline for customs procedures and tax procedures applicable to exported/imported goods and the network connection between the customs brokerage agents and the customs authorities; request the customs authorities to provide the new law provisions on customs; participate the training in the regulations on customs.

4. Take responsibilities for the information written on the customs declaration on the basis of the invoices and documents relating to the exported/imported goods provided by the goods owner and comply with the authority specified in the agent contract.

5. Notify and request the General Department of Customs to revoke the customs broker number from the violations specified in clause 1 Article 10 of this Circular that are recognized by the customs brokerage agent in case the customs brokerage agent is dissolved, bankrupt or shut down.

6. Provide sufficiently and promptly the information and documents relating to the goods owner or the goods that are declared under the name of the customs brokerage agent as the request of the customs authorities.

7. Take responsibilities for complying with the decision on tax inspection by customs authorities.

8. If the customs brokerage agent represents a goods owner who is foreign trader and not presents in Vietnam in exercising the right to export/import goods, then the customs brokerage agent shall be responsible for complying with the rights and responsibilities of goods owners according to the law provisions on customs, the law provisions on tax and other relevant law provisions.

9. Responsibilities of customs brokerage agents:

a) Periodically (on the 5^th date of the first month of a quarter) make reports on the operation of customs brokerage agents using the form No. 10 enclosed herewith and send them to the Customs Departments of provinces and report other necessary information serving the customs management at the request of the customs office.

b) Report and recommend the General Department of Customs to revoke the customs broker number from the violations specified in clause 1 Article 10 of this Circular within 05 days from the day on which the violation is detected.

Article 14. Rights and responsibilities of goods owners

1. Provide customs brokerage agents with sufficiently and exactly the invoices and information necessary for customs procedures of exported/imported goods.

2. Take legal responsibilities for the invoices included in customs documents that are provided for customs brokerage agents.

3. Supervise and make complaints about the fulfillment of the obligations by the customs brokerage agent within the authority and take responsibilities for implementing the decision of customs authority in case the customs brokerage agent commit violations against the law provisions on customs and taxation.

4. Request the customs authority to terminate the customs procedures for exported/imported goods if the customs brokerage agent is determined failing to comply with the obligations provided in the contracts.

Article 15. Rights and responsibilities of customs authorities

1. Conduct inspections and supervision of the activities and the implementation of the provisions of the Law on Customs and this Circular by customs brokerage agents and customs brokers.

2. Interrupt the customs procedures and notify the goods owner in case the customs brokerage agent fails to comply with the laws on customs and other legislation relating to the export/import of goods or in case of dispute in the customs brokerage agent contract.

3. Update to the management system and post publicly on the website of the General Department of Customs the List of customs brokerage agents, number of eligible customs brokers according to the regulations, information about the operation termination of customs brokerage agents and revocation of customs broker numbers.

4. Assist the customs brokers during the customs procedures; provide the preferential mechanism in terms of customs procedures for customs brokerage agents with stable scale and equipped with global service supply system, technical facilities, machinery and equipment serving the delivery, the storage and logistics.

5. Build up programs, documents and reviews for the examination subjects specified in clause 6 Article 3 of this Circular and post on Website of the General Department of Customs; organize the examinations and grant the certificates of training in customs declaration to the examinees.

6. Build up programs for cultivating professional skills; disseminate the new law policies relating to customs procedures to customs brokers.

7. Post on the website of the General Department of Customs the following information:

a) The results of the examination for Certificate of training in customs

b) The List of enterprises recognized customs brokerage agents, the List of customs brokers granted customs broker number; the List of customs brokerage agents incurring suspension, dissolution, bankruptcy or termination; the List of customs brokers incurring suspension of operation or revocation of customs broker number.

The posts shall include: Names of customs brokerage agents, head office’s address, taxpayer ID number, year of foundation, telephone number, legal representative, list of customs brokers, customs broker number and other relevant information.

8. Conduct inspections, supervision and provide solutions for handling the violations pertaining to the compliance with the law and the regulations in this Circular that are applicable to customs brokerage agents and customs brokers. Present award to customs brokerage agents, customs brokers fully comply with the law provisions and make lots of contribution in the development of law policies and the activities of customs brokerage agents; handle the violations against the law provisions pertaining to customs.

9. Customs Departments of provinces shall collect data and make reports on the operation of customs brokerage agents in administrative division and send them to the General Department of Customs before 10^th of the first month of each quarter.

Chapter VI

IMPLEMENTARY CLAUSE

Article 16. Effect

This Circular comes into effect from 15/3/2015 and replaces the Circular No. 80/2011/TT-BTC by the Ministry of Finance.

Article 17. Transitional clause

1. Before 30/9/2015, Customs Departments of provinces shall make a List of the customs brokerage agents that are recognized before the effective date of this Circular and request the General Department of Customs to grant the re-recognition.

2. Before 30/9/2015, the customs brokerage agents shall make a List of customs brokers who have been granted with customs broker card before the effective date of this Circular and request the General Department of Customs to grant the customs broker number.

Article 18. Organization of implementation

1. The customs authorities of all levels are responsible for disseminating and providing guidance o this Circular for the goods owners and customs brokerage agents in administrative division.

2. Any organizations, individuals and customs brokerage agents included in the regulated entities of this Circular are responsible for the implementation of this Circular.

Difficulties that arise during the implementation of this Circular should be reported to the the Ministry of Finance  (the General Department of Customs) for prompt solution./.

Form No. 01

Note: If the examinee is eligible for taking the examination, the Chairman of Examination shall countersign and affix seal to the application form and in the photo of the examinee. The application form shall be return to the examinee for entering the examination room./.

Form No. 04

To: The General Department of Customs

Name of enterprise:............................................................................................

Type of enterprise:..............................................................................................

Taxpayer ID number:..........................................................................................

Address:..............................................................................................................

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

- Pursuant to the Circular No. 12/2015/TT-BTC dated 30/01/2015 by the Ministry of Finance;

After the inspections, ………………………Company ourselves deem that the requirements for customs brokerage agent operation specified in clause 1 Article 20 of the Law on Customs and the Circulars mentioned above are satisfied as follows:

1/ The Certificate of operation registration that covers: …………….

2/ Quantity of employees eligible for issuance of customs broker number:......................

3/ Information technology facilities:……………….

4/ Infrastructure conditions, warehouses, yards, vehicles (if any):......................

We hereby request the General Department of Customs to certify that ………………………….Company is eligible for customs brokerage agent operation according to the regulations.

Form No. 07

APPLICATION FORM FOR CUSTOMS BROKER NUMBER

To: The General Department of Customs

Name of enterprise:

Type of enterprise:

Taxpayer ID number:

Address:

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

- Pursuant to the Circular No. 12/2015/TT-BTC dated 30/01/2015 by the the Ministry of Finance;

- Pursuant to the labor contract No. …………… dated …/…/… between ......................company and Mr. (Ms.)………..

We hereby request the General Department of Customs to consider issuing customs broker number for Mr. (Ms.):

1/ Full name:

Date of birth: ………….

ID number: ……………………. Date of issue …………………. Place of issue ……………

2/ Full name:

Date of birth: ………….

ID number: ……………………. Date of issue …………………. Place of issue ……………

3/ …

Enclosures:

- Copies of certificates, degrees, etc.;

- A copy of the ID card;

- A 2x3 photo.

Form No. 10

REPORT ON OPERATION OF CUSTOMS BROKERAGE AGENTS

Quarter No. …/201…)

1. Authorized activities: ……….

2. Non-compliance with the laws on tax, customs (specify the quantity and the acts) (including the violations committed by the goods owner): ..................................................................

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

3. Difficulties and recommendation:

- Regarding policies on export and import …;

- Regarding policies on taxation …;

- Regarding policies on customs …;

- Regarding policies on operation of customs brokerage agents …;

- Regarding the cooperation between Customs authorities, customs brokerage agents and goods owners; …;

4. Others: ………