When May a Customs Brokerage Agent Declare and Clear Customs for the Goods Owner?

When may a customs brokerage agent declare and carry out customs procedures for the goods owner’s export and import goods?

Legal basis: Article 5 of Circular 12/2015/TT-BTC, as amended by Clause 3, Article 1 of Circular 22/2019/TT-BTC on customs brokerage agents:

Customs brokerage agents

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1. A customs brokerage agent is an enterprise satisfying the conditions prescribed in Clause 1, Article 20 of the Law on Customs, which, within the scope of authorization agreed in the contract signed with the person owning 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 prescribed in Clause 3, Article 18 of the Law on Customs.

2. A customs brokerage agent (its legal representative or a person authorized by the legal representative in accordance with law) must sign an agency contract with the goods owner. A person issued a customs brokerage agent staff code shall declare and carry out customs procedures on the basis of the agency contract signed with the goods owner. The customs brokerage agent shall present the agency contract to the customs authority only to determine the liability of the parties when there is a violation of customs law. The legal representative or a person authorized by the legal representative of the customs brokerage agent in accordance with law shall sign and affix the seal on the customs declaration and documents in the customs dossier when performing the tasks prescribed in Clause 3, Article 18 of the Law on Customs.

3. A customs brokerage agent may only declare and carry out customs procedures for the goods owner’s export and import goods after the goods owner has notified the customs authority of the list of customs brokerage agents authorized to act on behalf of the goods owner in carrying out customs procedures for the goods owner’s export and import goods, in accordance with Clause 6, Article 14 of this Circular.

Thus, a customs brokerage agent may only declare and carry out customs procedures for the goods owner’s export and import goods after the goods owner has notified the customs authority of the list of customs brokerage agents authorized to act on behalf of the goods owner in carrying out customs procedures for the goods owner’s export and import goods, in accordance with Clause 6, Article 14 of this Circular.

In which cases is the goods owner not required to notify the customs authority of the list of customs brokerage agents authorized to act on its behalf when a customs brokerage agency contract arises?

Pursuant to Clause 6, Article 14 of Circular 12/2015/TT-BTC, as supplemented by Clause 10, Article 1 of Circular 22/2019/TT-BTC:

When a customs brokerage agency contract arises, the goods owner shall notify the list of customs brokerage agents authorized to act on behalf of the goods owner in declaring and carrying out customs procedures for export and import goods via the customs electronic data processing system before the customs brokerage agent declares and carries out customs procedures for the export and import goods; except for the following cases:

(1) Declaring and carrying out customs procedures for export and import goods via postal or express delivery services in accordance with postal and customs law;

(2) Export and import goods of organizations and individuals without a tax code;

(3) Goods being gifts of organizations and individuals in Vietnam sent to organizations and individuals abroad;

+ Goods of diplomatic missions, international organizations in Vietnam and persons working at such agencies and organizations;

+ Goods being humanitarian aid, non-refundable aid; goods being unpaid samples;

+ Goods being personal luggage of arriving persons sent under a bill of lading, or goods carried by arriving persons exceeding the duty-free allowance.

What principles must be ensured when conducting customs procedures, customs inspection and supervision?

Comparing with Article 16 of the Law on Customs 2014, the following principles must be ensured when conducting customs procedures, customs inspection and supervision:

– Goods and means of transport must undergo customs procedures and be subject to customs inspection and supervision; they must be transported along the prescribed routes and within the prescribed time through border gates or other places as prescribed by law.

– Customs inspection and supervision shall be conducted on the basis of risk management to ensure effective and efficient state management of customs and to facilitate export, import, exit, entry and transit activities.

– Goods shall be cleared and means of transport shall be permitted to exit or enter only after customs procedures have been completed.

– Customs procedures must be conducted openly, promptly, conveniently and in accordance with law.

– The arrangement of personnel and working hours must meet the requirements of export, import, exit, entry and transit activities.