Tasks of customs brokerage agents in Vietnam

Moreover, a customs brokerage agent shall also submit and present the customs documents relating to the exported/imported goods according to the regulations and carries out partially or completely the activities relating to customs procedures according to the provisions in the contract with the goods owner, including:

- Present goods to customs authority for inspection according to the law provisions;

- Transport, carry out the customs procedures for bringing the goods in and out the customs controlled areas (CCA) applicable to exported and imported goods;

- Provide consulting services in terms of customs procedures and tax management for goods owners;

- Pay the taxes, charges, fees and other expenses according to the legislation relating to exported/imported goods;

- Conduct the procedures for tax exemption, occasional tax exemption, tax refund, occasional tax refund, tax reduction, occasional tax reduction, and tax cancellation for exported/imported goods;

- Implement decisions on administrative penalties issued by customs authorities;

- Carry out other administrative procedures with the customs authority.

The customs brokerage agent (director or people authorized by the director according to the law provisions) shall sign a brokerage contract with the goods owner; people issued with a customs broker number shall carry out customs declaration and procedures on the basis of the contract signed with the goods owner.

The customs brokerage agent shall present the brokerage contract to the customs authority only when any violations against the regulations on customs is detected. The Director of the brokerage agency or people authorized by the director according to the law shall sign and affix seal on the customs declaration and the invoices included in customs documents when performing the activities specified above.

View more details at Circular No. 12/2015/TT-BTC of the Ministry of Finance of Vietnam, effective from March 15, 2015.

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