Nghị định 79/2005/NĐ-CP về điều kiện đăng ký và hoạt động của đại lý làm thủ tục hải quan

DECREE

PRESCRIBING CONDITIONS FOR REGISTRATION AND OPERATION OF AGENTS CARRYING OUT CUSTOMS PROCEDURES

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 29, 2001 Customs Law;
At the proposal of the Finance Minister,

DECREES:

Chapter I

GENERAL PROVISIONS

Article 1.- Agents carrying out customs procedures

Agents carrying out customs procedures (hereinafter referred to as customs agents) mean traders who perform, on behalf of export and import goods owners (hereinafter referred to as goods owners), responsibilities of customs declarers according to the provisions of Clause 1, Article 16 of the Customs Law and other jobs regarding customs procedures as contracted.

Article 2.- Conditions for acting as customs agents

A customs agent must fully meet the following conditions:

1. Having made business registration according to the provisions of law;

2. Being engaged in the business line of providing the service of forwarding export or import goods, or the service of making customs declarations on others’ behalf, which is stated in its business registration certificate;

3. Having at least one (01) customs agent staff member.

4. Satisfying conditions for connecting with computer networks of customs offices for carrying out electronic customs procedures at provincial/municipal Customs Departments (hereinafter called provincial Customs Departments for short), where electronic customs procedures have been carried out.

Article 3.- Conditions for acting as customs agent staff

A customs agent staff member must satisfy the following conditions:

1. Being a Vietnamese citizen;

2. Having intermediate or higher diplomas in economics or law.

3. Having a certificate of custom declaration profession.

Article 4.- Subjects who are not allowed to act as customs agent staff

The following subjects shall not be allowed to act as customs agent staff:

1. Adults who have limited or lost civil act capacity.

2. Persons who are being examined for penal liability or serving imprisonment sentences.

3. Persons who have been administratively handled for acts of violating customs and tax laws within one (01) year up to the date of filing the dossiers of application for customs agent staff cards.

4. State officials and employees who are on service.

Customs agents which applying for customs agent staff cards for their staff must bear responsibility before law for the inspection and certification of the conditions stated in this Article.

Article 5.- Customs agent staff cards

1. Staff members of customs agents who satisfy the conditions provided for in Article 3 of this Article shall be granted customs agent staff cards by customs offices. The time limit for granting cards shall be 10 working days after complete dossiers of application are submitted. In case of refusal to grant cards, customs offices must clearly notify in writing the reasons therefor to card applicants.

2. A customs agent staff card must clearly show the full name, serial number of the identity card of the customs agent staff member, the name of the customs agent where such customs agent staff member is working.

Article 6.- Dossiers of application for customs agent staff cards shall each comprise:

1. Written request of the managing customs agent, clearly stating the full name, the serial number and date of issuance of the identity card of the card applicant.

2. Notarized copies of diplomas and certificates specified in Clauses 2 and 3, Article 3 of this Decree.

Chapter II

REGISTRATION AND OPERATION OF CUSTOMS AGENTS; RESPONSIBILITIES OF GOODS OWNERS

Article 7.- Order of registering the operation of customs agents

1. Traders register for doing business in providing services of forwarding export or import goods or making customs declarations on others’ behalf according to the provisions of the Enterprise Law.

2. The provincial/municipal Planning and Investment Services shall base themselves on legal provisions to grant business registration certificates or additionally inscribe the said business lines in business registration certificates.

3. Before commencing its operation, a customs agent shall have to submit the following documents to the provincial Customs Department of the province where it is headquartered. In cases where such provincial Customs Department does not exist in the province where the customs agent is headquartered, the documents shall be submitted to the provincial Customs Department of the province having a border-gate where the customs agent regularly operates:

a/ The customs agent’s written notice on satisfaction of legally-established conditions and commitment to fully satisfy such conditions throughout the course of business operation;

b/ Notarized copy of the business registration certificate;

c/ Notarized copies of customs declaration profession certificates of customs agent staff;

d/ Specimens of signatures of customs agent staff competent to make declarations in customs declaration forms.

Article 8.- Operations of customs agents

1. Signing written contracts with goods owners.

2. Requesting goods owners to fully and accurately supply documents and information necessary for carrying out customs procedures for each export or import goods lot.

3. Performing jobs related to customs procedures as agreed upon in contracts, including:

a/ Making declarations, giving signatures and affixing seals on customs declaration forms;

b/ Submitting and producing customs dossier sets relevant to export or import goods lots;

c/ Producing goods for customs inspection.

4. Performing the following jobs after being authorized as agreed upon in contracts:

a/ Paying export tax, import tax, other taxes, fees and other levies related to export goods or import goods;

b/ Lodging petitions or requests for reconsideration or adjustment of customs offices’ decisions related to export or import goods.

5. Taking responsibility before law in cases where they fail to properly perform authorized jobs, or have untruthfully declared relevant information and documents supplied by goods owners.

Article 9.- Responsibilities of goods owners

1. To sign contracts with customs agents, stating the scope of authorization and responsibilities of each contracting party.

2. To fully and accurately supply to customs agents documents and information necessary for carrying out customs procedures for export or import goods lots.

3. To take responsibility before law for acts of failing to supply full and accurate information and documents related to goods lots, supplying unlawful or invalid documents to customs agents, thus entailing acts of law violation.

Article 10.- Inspection and supervision of operation of customs agents

Customs offices shall inspect and supervise customs agents’ operation and observance of the provisions of this Decree.

Article 11.- Papers to be produced when carrying out customs procedures

When carrying out customs procedures at customs offices, customs agent staff must produce the following papers:

1. People’s identity card (when requested).

2. Customs agent staff card.

Article 12.- Assistances by customs offices for customs agents

Customs offices shall provide free-of-charge assistance to customs agents in the following domains;

1. Technical assistance in connecting the networks between customs agents and customs offices.

2. Consultancy on customs procedures and taxes on export and import goods.

3. Updating of new provisions of customs law.

4. Professional training and fostering in customs law.

Chapter III

COMMENDATION AND HANDLING OF VIOLATIONS

Article 13.- Commendation

Customs agents that have well observed customs law shall be commended and/or rewarded according the provisions of law.

Article 14.- Handling of violations

1. Regarding customs agents

a/ The General Department of Customs shall request provincial/municipal Planning and Investment Services to decide on cessation of operation of customs agents in the following cases where:

- Customs agents fail to satisfy the conditions stated in Article 2 of this Decree;

- Customs agents connive with goods owners in violating customs law;

- Customs agents arbitrarily change their names and addresses in contravention of law for the purpose of smuggling, trade fraudulence or tax evasion;

- Customs agents have terminated their operation at their own will.

b/ The General Department of Customs shall decide on temporary suspension of customs agents in the following cases where:

- They fail to fulfill the responsibilities of customs agents provided for in this Decree and according to other provisions of law;

- They fail to abide by or improperly abide by sanctioning decisions of customs offices for their acts of violating the customs law;

- They lend their names to others in customs agent activities.

The suspension duration shall count from the time when the above-said acts are detected to the time when customs agents complete remedying consequences.

2. Regarding customs agent staff:

Customs offices shall decide on withdrawal of cards of customs agent staff in the following cases where:

a/ Customs agent staff commit one of the following violation acts:

- Smuggling, committing trade frauds or evading taxes;

- Letting others to use their cards or using others’ cards;

- Using cards in carrying out customs procedures for goods of enterprises which have not yet signed contracts with customs agents where they are working;

- Bribing customs officers or committing other negative acts related to carrying out customs procedures for export or import goods.

b/ Customs agents where customs agent staff work request in writing customs offices to withdraw cards.

3. Other acts of law violation committed by customs agents and customs agent staff in the field of customs shall, depending on their seriousness, be administratively handled according to the provisions of the Decree on sanctioning of administrative violations in the field of customs or examined for penal liability according to the provisions of law.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 15.- Implementation effect 

This Decree takes effect 15 days after its publication in “CONG BAO.” To annul the provisions of Article 6 of the Government’s Decree No. 101/2001/ND-CP of December 31, 2001, detailing the implementation of a number of articles of the Customs Law on customs procedures, and customs inspection and supervision regime.

Article 16.- Implementation responsibilities   

1. The Finance Minister shall have to guide and organize the implementation of this Decree.

2. The ministers, the heads of the ministerial-level agencies, the heads of the Government-attached agencies, and the presidents of the People’s Committees of the provinces or centrally-run cities shall have to implement this Decree.