This content is specified in Circular No. 22/2019/TT-BTC of the Ministry of Finance of Vietnam on amendments to Circular No. 12/2015/TT-BTC on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents.
According to Circular No. 22/2019/TT-BTC of the Ministry of Finance of Vietnam, the Director General of Customs shall revoke the customs broker’s number in any of the following cases:
- The customs brokerage agent or its employee commits violations against the law regulations that lead to criminal prosecution;
- 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;
- 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;
- The customs broker changes his/her job or works for another customs brokerage agent or terminate the employment contract;
- The customs brokerage agent shuts down;
- The customs broker uses an expired number to carry out the customs procedures.
View full text at Circular No. 22/2019/TT-BTC of the Ministry of Finance of Vietnam, effective from July 01, 2019.
- Thanh Lam -
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