OFFSHORE

Reply:

According to Article 5 of Circular No. 12/2015 / TT-BTC, dated January 30, 2015 of the Ministry of Finance:

1. Customs clearance agents mean enterprises that fully satisfy the conditions prescribed in Clause 1, Article 20 of the Customs Law, on behalf of persons with export and import goods (hereinafter referred collectively to as goods owners). customs declaration; submit and produce customs dossiers related to export or import goods lots according to regulations and perform all or part of jobs related to customs procedures as agreed upon in contracts signed with owners. goods, including:

a) Presenting goods to customs offices for inspection according to the provisions of law.

b) Transporting and carrying out customs procedures for bringing in and out of customs supervision areas for export and import goods;

c) Providing consulting services on customs procedures and tax administration for goods owners.

d) To pay taxes, fees, charges and other revenues according to the provisions of law related to export and import goods.

e) Carrying out procedures for tax exemption, consideration of tax exemption, tax refund, consideration of tax refund, tax reduction, consideration of tax reduction and non-collection of taxes on export and import goods.

f) Implementing decisions to sanction administrative violations of customs authorities.

g) Carrying out other administrative procedures with customs authorities.

2. Customs clearance agents (directors or persons authorized by directors under law) must sign agency contracts with goods owners; persons granted with customs procedure agent staff codes shall declare and carry out customs procedures on the basis of agency contracts signed with goods owners; Customs clearance agents only present agency contracts to customs authorities when determining acts of customs law violation. The agent director or the person authorized by the director according to the provisions of law shall sign and seal on the customs declaration and documents of the customs dossier when performing the above tasks.