VCN – The Ministry of Finance has issued Document No.35/VBHN-BTC consolidating two Circular 12/2015/TT-BTC and Circular 22/2019/TT-BTC about procedure granting professional certificate of customs declaration; granting and revoke employee code of customs broker; order, procedure to recognise the operation of customs broker.

Circuar 22 aimsat two objectives:

Firstly, reforming and simplifying administrative procedures but ensuring the management of customs authorities; to protect the interests of import and export enterprises and customs brokers in good compliance with law; to prevent and minimise cases of abuse to smuggle or trade frauds.

In recent years, the General Department of Vietnam Customs detected there were cases where customs brokers took advantage of information of enterprises good at law compliance to declare and carry out customs procedures for imported and exported goods in order to smuggle and commit fraud.

To prevent this case, Circular No. 22 has supplemented regulations requiring import and export enterprises which signed contracts of customs brokers to notify customs authorities about the authorisation. The announcement will be made through the e-customs data processing system so it will facilitate both customs authorities and enterprises and at the same time protect enterprises from taking advantage of information.

In addition, Circular 22 also aims to create a legal basis for implementing activities to support customs agents to develop in the direction of professionalisation and to operate in their proper function as customs brokers.

Thus, with the new provisions in Circular No. 22, customs brokers would be facilitated in administrative procedures about granting professional certificate of customs declaration and recognition of operations of customs brokers and staff code of customs brokers.

Besides that, with the current operation status, Circular 22 would also be an opportunity for customs brokers to consolidate and reorganise their resources and management and organize its business activities to achieve the goal of professionalisation and development of customs brokers.

By N.Linh/Thanh Thuy


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