Công văn 811/GSQL-GQ1

To: An Giang Customs Department

The Customs Management & Supervision Department has received the Official Dispatch No. 64/CV-XNK dated June 13, 2016 from Loc Troi Group Joint Stock Company on queries concerning the validity of letters of introduction and powers of attorney submitted when following customs procedures for imported goods. In consideration of queries specified in the said document and guidelines on letters of introduction and powers of attorney provided by An Giang Customs Department at the Official Dispatch No. 857/HQAG-NV dated May 25, 2016, the Customs Management & Supervision Department gives guidance as follows:

Neither the Law on customs in 2014 nor the Circular No. 38/2015/TT-BTC of the Ministry of Finance prescribes the types of documents submitted to indicate the fact “Appointment of representatives to follow customs procedures and other administrative procedures at the customs authority”. However, this provision is formulated to meet actual demands at local customs offices. When following customs procedures for imported goods at the customs authority, the enterprise’s representative is required to submit documents proving his/her capacity as a representative. The regulation in Point d Clause 1 Article 2 of the Circular No. 38/2015/TT-BTC is also the legal ground for determining the conformity of a letter of introduction or other documents of equivalent validity included in a customs dossier.

The General Department of Customs has introduced and elaborated these contents at training programs for implementation of the Circular No. 38/2015/TT-BTC .

Moreover the General Department of Customs has sent the Official Dispatch No. 9610/TCHQ-GSQL dated October 15, 2015 requesting Customs Departments of provinces and cities to submit the copies of their official dispatches providing guidelines on customs operations for local customs offices or response to enterprises’ queries to the General Department of Customs (via the Customs Management & Supervision Department) but An Giang Customs Department does still not yet send the copy of the Official Dispatch No. 857/HQAG-NV to the General Department of Customs as requested.

Thus, An Giang Customs Department is requested to provide written instructions for its departments and affiliates to comply with the regulation in Point d Clause 1 Article 2 of the Circular No. 38/2015/TT-BTC and guidelines in the Official Dispatch No. 9610/TCHQ-GSQL, and submit reports on implementation results to the Customs Management & Supervision Department by June 30, 2016.