MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.: 80/2011/TT-BTC
Hanoi, June 09, 2011
 
CIRCULAR
GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE DECREE NO.14/2011/ND-CP DATED 16/02/2011 OF THE GOVERNMENT DEFINING THE CONDITIONS FOR REGISTRATION AND OPERATION OF AGENTS OF CUSTOMS PROCEDURES
Pursuant to Law on Customs dated 29/6/2001 and the Law amending, supplementing a number of Articles of the Law on Customs dated 14/06/2005;
Pursuant to the Decree No.14/2011/ND-CP dated 16/02/2011 of the Government stipulating on conditions for registration and operation of customs procedure agent;
Pursuant to the Decree No.118/2008/ND-CP dated November 27, 2008 of the Government providing functions, duties, powers and organizational structure of the Ministry of Finance;
Pursuant to the Resolution No.25/NQ-CP dated 02/6/2010 of the Government on simplifying 259 administrative procedures under the management authority of Ministries, Departments;
The Ministry of Finance guides some contents on conditions for registration and operation of customs procedure agent as follows:
PART I
GENERAL INSTRUCTIONS
Article 1. Scope of governing, subjects of application
1. Scope of governing:
This Circular guides the registration and operation of customs agents as prescribed in Decree No.14/2011/ND-CP dated 16/02/2011 of the Government defining on conditions for registration and operation of customs procedures agents.
2. Subjects of application:
a) This Circular applies to agents of customs procedures (hereinafter referred to as the customs agents), employees of customs agents, persons who export and import goods (hereinafter referred to as goods owner), the customs offices during the conducting of customs procedures and concerned organizations and individuals under the provisions of Decree No.14/2011/ND-CP dated 16/02/2011 of the Government defining conditions for registration and operation of the customs procedures agents.
b) This Circular does not apply to the cases that goods owners conduct customs procedures by their own and the case persons who are authorized by goods owner to declare and conduct customs procedures for each lot of exports and imports.
Article 2. Operation of customs agents
1. When carrying out customs procedures, customs agent (Director or person who is authorized by director under the provisions of law) must sign agent contracts with goods owners; be declared, signed and stamped on the customs declaration, signed the copies of the documents of the customs dossiers and carry out the related works on the basis of signed agent contracts with goods owner as stipulated in Article 8 of Decree No.14/2011/ND-CP dated 16/02/2011.
2. For the customs agents that have branches in other provinces and cities, if the representatives of branches are authorized by Directors of the customs agents shall be declared, signed and stamped