Customs clearance agents can only declare and carry out customs procedures for export and import goods of the goods owner?

Customs clearance agents are only allowed to declare and carry out customs procedures for export and import goods of the goods owner?

Pursuant to Article 5 of Circular 12/2015/TT-BTC Amended by Clause 3 Article 1 Circular 22/2019/TT-BTC on customs clearance agents:

Customs clearance agents

1. A customs clearance agent is an enterprise that meets the conditions specified in Clause 1, Article 20 of the Customs Law, and within the scope of authorization agreed upon in the contract signed with the person having the exported or imported goods (hereinafter referred to as the goods owner), on behalf of the goods owner, performs all or part of the customs declarant’s obligations specified in Clause 3, Article 18 of the Customs Law.

2. The customs clearance agent (the legal representative or the person authorized by the legal representative according to the provisions of law) must sign an agency contract with the goods owner. The person who is granted a customs clearance agent code shall declare and carry out customs procedures on the basis of the agency contract signed with the goods owner. Customs clearance agents only present the agency contract to the customs authority to determine the responsibilities of the parties when there is a violation of customs laws. The legal representative or the person authorized by the legal representative of the customs clearance agent according to the provisions of law shall sign and stamp on the customs declaration and documents in the customs dossier when performing the work specified in Clause 3, Article 18 of the Customs Law.

3. Customs clearance agents are only allowed to declare and carry out customs procedures for exported and imported goods of the goods owner after the goods owner notifies the customs authority of the list of customs clearance agents authorized to represent the goods owner to carry out customs procedures for the goods owner’s exported and imported goods according to the provisions of Clause 6, Article 14 of this Circular.

Thus, customs clearance agents are only allowed to declare and carry out customs procedures for export and import goods of the goods owner. After the goods owner notifies the customs authority of the list of customs clearance agents authorized to act on behalf of the goods owner to carry out customs procedures for the goods owner’s exported and imported goods. according to the provisions of Clause 6, Article 14 of this Circular.

When a customs clearance agent contract arises, the goods owner does not need to notify the customs authority of the list of customs clearance agents authorized to act on behalf of the goods owner.

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

When a customs clearance agent contract arises, the goods owner shall notify the list of customs clearance agents who can declare and carry out customs procedures on behalf of the goods owner for exported and imported goods through the electronic customs data processing system before the customs clearance agent can declare and carry out customs procedures for exported and imported goods; except for the following cases:

(1) Declare and carry out customs procedures for exported and imported goods via postal and express delivery services according to legal regulations on postal and customs;

(2) Exported and imported goods of organizations and individuals without tax codes;

(3) Goods that are gifts or gifts from organizations and individuals in Vietnam sent to organizations and individuals abroad;

+ Goods of diplomatic missions and international organizations in Vietnam and people working at these agencies and organizations;

+ Humanitarian aid goods and non-refundable aid; Goods are samples without payment;

+ Goods that are personal luggage of people entering the country sent according to the bill of lading, goods carried by people entering the country that exceed tax exemption standards.

When conducting customs procedures, customs inspection and supervision, what principles should be followed?

Comparing with the provisions in Article 16 of the 2014 Customs Law, when conducting customs procedures, customs inspection and supervision, the following principles need to be ensured:

– Goods and means of transport must go through customs procedures and be subject to customs inspection and supervision; Transport on the right route and on time through border gates or other locations as prescribed by law.

– Customs inspection and supervision are carried out on the basis of applying risk management to ensure the effectiveness and efficiency of state management of customs and facilitate export, import, exit, entry, and transit activities.

– Goods are cleared from customs, means of transport are allowed to exit and enter the country after completing customs procedures. customs.

– Customs procedures must be carried out openly, quickly, conveniently and in accordance with the law.

– Manpower arrangement and working time must meet the requirements of export, import, exit, entry and transit activities.