Thông tư 80/2011/TT-BTC hướng dẫn về đại lý làm thủ tục hải quan

CIRCULAR

GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE DECREE NO.14/2011/ND-CP DATED 16/02/2011 OF THE GOVERNMENT DEFINING THE CONDITIONS FOR REGISTRATION AND OPERATION OF AGENTS OF CUSTOMS PROCEDURES

Pursuant to Law on Customs dated 29/6/2001 and the Law amending, supplementing a number of Articles of the Law on Customs dated 14/06/2005;

Pursuant to the Decree No.14/2011/ND-CP dated 16/02/2011 of the Government stipulating on conditions for registration and operation of customs procedure agent;

Pursuant to the Decree No.118/2008/ND-CP dated November 27, 2008 of the Government providing functions, duties, powers and organizational structure of the Ministry of Finance;

Pursuant to the Resolution No.25/NQ-CP dated 02/6/2010 of the Government on simplifying 259 administrative procedures under the management authority of Ministries, Departments;

The Ministry of Finance guides some contents on conditions for registration and operation of customs procedure agent as follows:

PART I

GENERAL INSTRUCTIONS

Article 1. Scope of governing, subjects of application

1. Scope of governing:

This Circular guides the registration and operation of customs agents as prescribed in Decree No.14/2011/ND-CP dated 16/02/2011 of the Government defining on conditions for registration and operation of customs procedures agents.

2. Subjects of application:

a) This Circular applies to agents of customs procedures (hereinafter referred to as the customs agents), employees of customs agents, persons who export and import goods (hereinafter referred to as goods owner), the customs offices during the conducting of customs procedures and concerned organizations and individuals under the provisions of Decree No.14/2011/ND-CP dated 16/02/2011 of the Government defining conditions for registration and operation of the customs procedures agents.

b) This Circular does not apply to the cases that goods owners conduct customs procedures by their own and the case persons who are authorized by goods owner to declare and conduct customs procedures for each lot of exports and imports.

Article 2. Operation of customs agents

1. When carrying out customs procedures, customs agent (Director or person who is authorized by director under the provisions of law) must sign agent contracts with goods owners; be declared, signed and stamped on the customs declaration, signed the copies of the documents of the customs dossiers and carry out the related works on the basis of signed agent contracts with goods owner as stipulated in Article 8 of Decree No.14/2011/ND-CP dated 16/02/2011.

2. For the customs agents that have branches in other provinces and cities, if the representatives of branches are authorized by Directors of the customs agents shall be declared, signed and stamped on the customs declaration as referred to in clause 1 of this Article provided that the branches must have its own seals and at least one (01) employee of customs agent. Director of Customs agent is responsible before law for such authorization.

3. When carrying out customs procedures, customs agent submits one (01) copy of agent contract (only submit once during the valid period of the contract for a Customs branch where customs procedures are conducted) for the customs authority to inspect, compare between the works agreed upon in the agent contract as stipulated in Article 8 of Decree No.14/2011/ND-CP dated 16/02/2011 and the customs dossiers.

Article 3. Inspection and supervision of the operation of customs agents

1. Once quarterly periodical (second week of the first month of next quarter), the customs agent is responsible for reporting the operation situation in the form No.01 enclosed with this Circular submitting to the Customs Departments of provinces, cities (hereinafter referred to as the provincial Customs Departments) where certified the customs agent of sufficient conditions for operation.

2. Provincial Customs Department is responsible for monitoring, inspecting, synthesizing, reporting to the General Department of Customs (Management Supervision Department of Customs) on the situation to conduct customs procedures of the customs agents and proposing, recommending the issues necessary to develop the activities of customs agents.

3. General Department of Customs is responsible for notifying (on the website of the General Department of Customs and in writing) the provincial Customs Departments on the case that the Customs agent is decided by the Department of Planning and Investment not allowing to continue to operate or insufficient conditions for activities of customs agents, the customs agent staff are withdrawn customs agent staff cards.

PART II

SPECIFIC INSTRUCTIONS

Article 4. Conditions to be customs agents

1. Customs agents must meet fully the conditions stipulated in Article 2 of Decree No.14/2011/ND-CP dated 16/02/2011.

2. Satisfying conditions of connecting computers network with the customs offices to conduct e-customs procedures at the provincial Customs Departments where have conducted e-customs procedures and must ensure that: the documents of the e-customs dossiers in compliance with data standard of the customs offices; carrying out the data transmission to the customs offices and receiving feedback from the customs offices according to the standard be in contact with the customs information system.

Article 5. Conditions to be customs agent staff

Staffs of customs agents must meet fully the conditions stipulated in Article 3 of Decree No.14/2011/ND-CP dated 16/02/2011.

Particularly, the conditions specified at point b, clause 1, Article 3 of Decree No.14/2011/ND-CP dated 16/02/2011 on intermediate or more of the branches of economy, law, it is understood as degree of all types of training as prescribed by law.

Article 6. Training and issuance of certificate of customs declaration professional skill

1. Training institutions include:

a) General Department of Customs (Vietnam Customs);

b) Academy of Finance (Department of Taxes - Customs);

c) College of Finance - Customs

d. The other training institutions in the system of education and training of Vietnam.

2. Training content includes four modules:

a) Module 1: Law on Customs (including Laws and documents guiding the implementation of the Law on Customs, Tax Administration Law, the Law on taxes for exports, imports; management policy of exports, imports; international Agreements on customs which Vietnam is a member or has signed to join in; handling of administrative violation of customs). Study duration is at least 07 days.

b) Module 2: Professional techniques for foreign trade (the contract of sale, delivery, transportation, international payment, and logistic services). Study duration is at least 03 days.

c) Module 3: Professional techniques of Customs (commodity classification, customs value, origin of goods, intellectual property). Study duration is at least 07 days.

d) Module 4: Customs procedures process for exports and imports (including process of traditional customs procedures and e-customs procedures), the applicable software program in the customs declaration professional skill (customs declaration software, liquidity, ...). Study duration is at least 05 days.

đ) At the end of each module, training facility must organize to examine and make a transcript for each student (according to a score scale of 100, points satisfying the requirement is from 50 or more) with certification of training facilities; since the time that transcripts of modules have been granted to the time joining in the examination for professional skill certificates of customs declaration does not exceed 18 months, if it is beyond 18 months, the students must re-study the modules before the examination.

e) Assigning the General Department of Customs (Vietnam Customs) to develop program, curriculum, training materials according to the above 04 modules, to provide on website of the General Department of Customs and guide for the training facilities to ensure quality of training; with training plans to update professional skill of customs declaration annually for employees of customs agents.

g) Form of training: learning centrally at the training facilities.
3. Examination and issuance of certificates of professional skill of customs declaration.

a) Conditions for taking part in the examination: if learned professional skill of customs declaration with satisfactory transcript of full 04 modules is participated in the examination to obtain certificates of professional skill of customs declaration.

b) Registration dossier of taking part in the examination: 01 set, including:
b1. Registration form for taking part in the examination according to Form No.02 attached to this Circular 01 original;

b2. Transcript of 04 modules of professional skill of customs declaration provided for in clause 2 of this Article: 01 certified copy;

b3. 02 4x6 photos with full names and year of birth in the back of photos (01 photo pasted on the registration form for taking part in the examination and 01 photo pasted on the certificate upon issued).

b4. 01 stamped envelope and the written address of the recipient for the Council of examination to notify the exam results.

The place applying the registration dossier for taking part in the examination is the provincial Departments of Customs where are convenient chosen by the candidates.

c) The agency, location and time of organizing the examination: the General Department of Customs develops the examination regulations, establishes the Examination Council and organize examination at the provincial Departments of Customs to facilitate the examination participants.

The examinations can be organized twice every year in the second quarter and fourth quarter. General Department of Customs officially announces on the website of the General Department of Customs, Customs press and on other means of mass media about time, place, and other information related to examination thirty (30) days before the exam.

d) The subjects:

d1. The first subject: Law on Customs;

d2. The second subject: Professional techniques of customs and professional techniques of foreign trade;

d3. The third subject: Customs procedures for a lot of exports and imports.

đ) Form of exam: Written exam or oral or test or on the computer.

e) Result: Score scale of each subject is 100 points, point of from 50 or more is satisfactory. Within thirty (30) days after the end of the exam, the Examination Council shall inform publicly on website of the General Department of Customs and directly notified by written notification of exam results to each candidate. Candidates who have a subject of less than 50 points are not satisfactory; candidates are registered to take the next re-examination for the subjects of less than 50 points. For the subjects that obtained from 50 points or more, candidates are reserved the results till the followed examination for issuance of professional skill certificate of customs declaration.

g) Issuance of professional skill certificates of customs declaration: For the students passing all three (03) subjects, they will be granted "certificates of professional skill of customs declaration". The provincial Departments of Customs organize to grant certificates of professional skill of customs declaration within 15 working days after the official results. Certificates of professional skill of customs declaration in form No.03 attached to this Circular.

4. Fees:

Those who take part in the exam of issuing certificate of professional skill of customs declaration organized by the provincial Departments of Customs must pay fees in accordance with provisions of current legislation.

Article 7. Staff card of customs agent

1. Conditions and competence to provide staff cards of customs agents:

Employees of the enterprises to do as customs agents meeting the conditions specified in Article 3 and not violating the provisions of Article 4 of Decree No.14/2011/ND-CP dated 16/02/2011 shall be granted customs agent staff cards by director of customs agent.

2. Dossiers of application for the card: 01 set, including

a) Written request for customs agent staff cards in the form No.04 enclosed with this Circular: a (01) original;

b) The degrees or certificates prescribed in clause 1, Article 3 of Decree No.14/2011/ND-CP dated 16/02/2011: a (01) certified copy;

c) Identity card: a (01) copy without certification;

d) Two (02) 3x4 cm photos (01 photo pasted in the application, 01 photo used to make the card).

3. Customs agent grants staff cards of customs agents as prescribed in clause 1, Article 6 of Decree No.14/2011/ND-CP dated 16/02/2011. Card of customs agent staff is in the form No.05 enclosed with this Circular.

4. Customs agent staff card is valid two (02) years from the date of being granted. Staffs of customs agents can use the cards to conduct the customs procedures in all the provincial Customs Departments under the provisions of the Customs Law, Decree No.14/2011/ND-CP dated 16/02/2011 and the concerned legal documents.

5. After issuing the card, the customs agent is responsible for notifying the list of customs agents employees who are provided cards with Form No.06 together with this Circular to the General Department of Customs to update on the website of the General Department of Customs under the provisions in clause 3, Article 6 of Decree No.14/2011/ND-CP dated 16/02/2011.

Dossiers providing cards of customs agent staffs shall be kept by the customs agents as prescribed by law on personnel management.

6. Change of the card and withdrawal of the card:

a) Change of the card: Cards which are lost, damaged, expired, will be reissued. Staff of customs agent has a written request stating reasons for reinsurance of the card, full name, ID number and a (01) 3x4 cm photo sending to the governing customs agent. Within three (03) working days, director of customs agent (the card issuer) checks and reissues cards in accordance with provisions of this Circular.

b) Where customs agents staffs who are provided cards violating the provisions of clause 2, Article 14 of Decree No.14/2011/ND-CP dated 16/02/2011 or employees of customs agents transferred to other works or moved to other customs agents, the director of customs agent is responsible for recovering the cards and notifies the list in the form No.07 enclosed with this Circular to the General Department of Customs to update on the site of the General Department of Customs.

7. For cards of customs agent staffs provided by the General Department of Customs under the Decree No.79/2005/ND-CP dated 16/6/2005, they shall be continued to use until expiration. The card renewal and recovery is implemented under the guidance in this Circular.

Article 8. Notice and certification of sufficient conditions for operation of customs agents

1. Before their operation, customs agents file dossier as prescribed in clause 1, Article 7 of Decree No.14/2011/ND-CP dated 16/02/2011 and send to the provincial Customs Departments where the customs agents locate their head offices. Written notice in the form No. 08 enclosed with this Circular.

 2. The provincial Customs Departments receive, inspect records, check conditions of connecting network of computers (for the provincial Customs Departments conducted e-customs procedures) and certify as prescribed in clause 2, Article 7 of Decree No.14/2011/ND-CP dated 16/02/2011. Written certification in the Form No. 09 enclosed with this Circular.

In case of doubt on conditions of operation, it may directly inspect at the offices of customs agents and send written notification to the customs agents for overcoming or supplementing the conditions which have not yet met and then certify.

The provincial Department of Customs sends 01 written certification to the General Department of Customs (Management Supervision Department of Customs) to inform the customs agents list that are sufficient conditions for operation on the website of the General Department of Customs.

3. For the customs agents that have branches in the provinces, cities referred to in clause 2, Article 2 of this Circular, the governing customs agents must notify the agent activities of their branches to the provincial Departments of Customs where their branches’ offices locate and be certified sufficient conditions for operation as directed in clause 1, clause 2 of this Article by the agencies.

Article 9. Support and priority for customs agents

1. Free support of customs offices for customs agents as prescribed in clause 1, Article 12 of Decree No.14/2011/ND-CP dated 16/02/2011:

a) Technical assistance in networking: the customs offices assist technique in networking between the customs agents with the customs offices. Contents of support include: supplying software programs of e-customs declaration, installing program, connecting computers of customs agents with computers of the customs offices, and instructing the way to use (only support free for the first time.

Particularly for software of management and liquidity of customs dossiers, the customs offices provide data standards for enterprises to self-develop management software of their own or the General Department of Customs builds software for the enterprises selects by agreement.

b) Annual support of training:

b1. Staffs of customs agents are participated in the courses of training, update on customs procedures, customs declaration professional skill organized by the General Department of Customs or the provincial Departments of Customs;

b2. Customs agents are invited to attend the training courses and seminars on customs declaration professional skill in foreign customs organized by the General Department of Customs.

c) Support on customs procedures: Customs Branches, the provincial Department of Customs must have the departments to monitor and guide on customs procedures for the customs agents upon request. Periodic monthly or quarterly, the provincial Department of Customs organize to meet the customs agents in the management area to discuss the customs professional skill, answer the problems on customs procedures, update the new provisions and provide legal documents newly issued on customs procedures, taxation, the customs value, the management policies of exports, imports and other information related to the customs declaration professional skill and conduct customs procedures for customs agents.

2. The priorities for customs agents:

When carrying out customs procedures for exports, imports, customs agents are enjoyed the priorities, including:

a) Be prioritized customs procedures in accordance with provisions of the Customs Law and guiding documents of the Ministry of Finance, General Department of Customs;

b) Be prioritized to solve the problems before the cases of customs procedures not through the customs agents.

Article 10. Reward and handling of violations

1. For customs agents, customs agent staffs who have achievements, the provincial Customs Departments reward under their authorities or propose the General Department of Customs to consider for reward.

2. Handling for the cases that customs agents are terminated their operation of customs agents, suspended temporarily operation of agents and revocation of cards for customs agents staffs:

a) In case the proposal to terminate operation of customs agents of customs agents:

The provincial Customs Departments where monitor activities of customs agents may request in writing the Department of Planning and Investment of provinces, cities to decide the termination of the operation of customs agents as prescribed at point a, clause 1, Article 14 of Decree No.14/2011/ND-CP dated 16/02/2011. After the Department of Planning and Investment of provinces and cities has decided, then the provincial Customs Department report to the General Department of Customs for updating on the website of the General Department of Customs.

b) Where the temporary suspension of agent operations of customs agents:
The provincial Customs Departments where monitor activities of customs agents issue the decision to suspend temporarily operations for customs agents as prescribed at point b, clause 1, Article 14 of Decree No.14/2011/ND-CP dated 16/02/2011 under Form No.10 together with this Circular and report to the General Department of Customs to update on the website of the General Department of Customs.

Article 11. Organization of implementation

1. This Circular takes effect from 24/07/2011 and replaces the Circular No.73/2005/TT-BTC dated 05/9/2005 of the Ministry of Finance guiding the implementation of some Articles of Decree No.79/2005/ND-CP dated 16/06/2005 of the Government defining on conditions for registration and operation of the customs procedures agents.

2. General Director of General Department of Customs is responsible for organizing, implementing the registration and operation of customs agents as prescribed in Decree No.14/2011/ND-CP dated 16/02/2011 and this Circular./.