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.
Tìm kiếm
Nghị định 79/2005/NĐ-CP (Bản Word)