In Vietnam, is it permissible to be re-issued customs broker number after being revoked?

In Vietnam, is it permissible to be re-issued customs broker number after being revoked?

Pursuant to Clause 2, Article 8 of the Circular 12/2015/TT-BTC stipulating entities ineligible for issuance of customs broker number in Vietnam as follows: 

a) Any people who is limited or incapable of civil acts;

b) Any people who is liable to criminal prosecution or incurring imprisonment;

c) Any people who commits violations against the regulations on tax, customs or audit and incurs administrative penalties within the competence of the Director of Provincial Department of Taxation or Director of Provincial Customs Department for 01 year form the day on which the decision on penalty is issued.

d) Any people who is official as prescribed in the law provisions on officials;

dd) Any official who no longer holds his/her post and is in business-ineligible period according to the provisions of the Decree No. 102/2007/NĐ-CP dated 14/6/2007 by the Government;

e) The cases subject to revocation of customs broker number according to the regulations in clause 1 Article 10 of this Circular.

Pursuant to Clause 1, Article 10 of the Circular 12/2015/TT-BTC (amended by Clause 7, Article 1 of the Circular 22/2019/TT-BTC), which stipulates the Director of the General Department of Customs shall revoke the customs broker’s number in any of the following cases:

a) The customs brokerage agent or its employee commits violations against the law regulations that lead to criminal prosecution;

b) The customs broker faces penalty for the smuggling, illicit cross border transport of goods and money; production and trading of banned commodities; tax evasion or giving bribery to customs officials during customs procedures;

c) The customs broker use customs broker number of another person or let another person use his/her number or use the number that is not issued by the General Department of Customs to carry out the customs procedures; or let another person use his/her documents to apply for recognition of customs brokerage agent or issuance of customs broker number;

d) The customs broker changes his/her job or works for another customs brokerage agent or terminate the employment contract; when the customs broker works for another customs brokerage agent, a new customs broker number shall be granted in accordance with this Circular;

dd) The customs brokerage agent shuts down;

e) The customs broker uses an expired number to carry out the customs procedures. The customs broker who has his/her customs broker number revoked in this case shall follow Clause 2 of this Article.

As regulations above, you are not eligible to be re-issued customs broker number, if it is revoked.

What are rights and responsibilities of customs brokers in Vietnam? 

Pursuant to Article 11 of the Circular 12/2015/TT-BTC stipulating rights and responsibilities of customs brokers in Vietnam as follows: 

1. Directly carry out the activities relating to customs procedures according to the regulations in clause 1 Article 5 of this Circular under the contract between the customs brokerage agent and goods owner.

2. Take legal responsibilities for the use and management of customs broker number according to the regulations.

3. Secure the information of organizations/individuals using services of customs brokerage agents.

4. Request the General Department of Customs to issue decision on revocation of customs broker number in case the customs brokerage agent is dissolved or shut down without notification to the General Department of Customs.

5. Participate in the training in customs procedures, policy on the management of imported and exported goods; tax policy and other regulations organized or assigned by customs authorities.

Best regards!