Reply:According to Article 13 of Circular No. 12/2015 / TT-BTC dated January 30, 2015 of the Ministry of Finance, the rights and responsibilities of customs clearance agents are stipulated as follows:1. Managing and using agent codes for customs procedures to conduct declaration and procedures at customs offices within the scope authorized by goods owners; Responsible for the introduction and proposal of the General Department of Customs to grant customs agent staff codes for those who meet the prescribed conditions.2. To request goods owners to fully and accurately supply documents and information necessary for customs clearance of export or import goods lots and to fulfill financial obligations under agency contracts.3. Requesting customs authorities to guide customs procedures, tax procedures for export and import goods and techniques in connecting networks with customs authorities and providing new regulations of laws on customs and attending training courses on customs law.4. Responsible for the contents declared on customs declarations on the basis of documents and documents related to export and import goods supplied by goods owners and strictly complying with the scope of authorization according to regulations. co-agent.5. To notify the General Department of Customs to withdraw the customs agent staff code for cases specified in Clause 1, Article 10 of this Circular and distributed by customs clearance agents. or if the customs clearance agent is dissolved, bankrupt or terminated.6. Provide full and timely information and documents related to goods owners or consignments named by customs clearance agents under the customs offices' requests.7. Responsible for implementing tax examination and inspection decisions of customs offices.8. In case the customs clearance agent acts on behalf of the goods owner being a foreign trader not present in Vietnam to perform the export or import business right, the customs clearance agency shall have to bear real responsibility. show the rights and obligations of goods owners in accordance with the law on customs, tax laws and other relevant laws.9. Customs clearance agents shall:a) Periodically on the 5th day of the first quarter of the following quarter, report on the operation status of customs clearance agents according to form No. 10 issued with this Circular and send it to the provincial / municipal Customs Department or necessary information. other services for customs management activities when requested by customs offices in writing.b) To report and request the General Department of Customs to withdraw the customs agent staff code for cases specified in Clause 1, Article 10 of this Circular within 5 days from the date incurred.