OFFSHORE

Reply:

According to Article 14 of Circular No. 12/2015 / TT-BTC, dated January 30, 2015 of the Ministry of Finance, rights and responsibilities of goods owners when carrying out the import and export of goods through customs clearance agents are specified as follows:

1. To fully and accurately supply necessary documents and information for customs clearance of export and import goods lots to customs clearance agents.

2. To be responsible before the law for customs documentation documents provided to customs clearance agents.

3. Supervise and claim the fulfillment of the duties of the Customs Clearance Agent within the scope of authorization and be responsible for implementing the customs authorities' handling decisions in case the agents do business. customs procedures violate the provisions of the law on customs and tax laws.

4. Proposing customs offices to terminate the customs procedures for export and import goods lots in case the customs clearance agents fail to properly perform the contractual obligations.