Circular 83/2026/TT-BTC prescribing standards for and management of customs procedure agents

CIRCULAR

Prescribing operating standards for customs procedure agents and qualification standards for customs procedure agency staff; organization of examinations and issuance of customs declaration professional certificates; management of customs procedure agents and customs procedure agency staff

Pursuant to the Law on Customs No. 54/2014/QH13, which is amended and supplemented by the Law No. 90/2025/QH15;

Pursuant to the National Assembly’s Resolution No. 190/2025/QH15 on the handling of certain issues related to the reorganization of the state apparatus;

Pursuant to the Government's Resolution No. 66.18/2026/NQ-CP prescribing the delegation of authority, reduction and simplification of administrative procedures and business conditions;

Pursuant to the Government's Decree No. 29/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Finance, which is amended and supplemented by Decree No. 166/2025/ND-CP;

At the proposal of the Director General of the Customs Department,

The Minister of Finance promulgates the Circular prescribing operating standards for customs procedure agents and qualification standards for customs procedure agency staff; organization of examinations and issuance of customs declaration professional certificates; management of customs procedure agents and customs procedure agency staff.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular prescribes operating standards for customs procedure agents and qualification standards for customs procedure agency staff; organization of examinations and issuance of customs declaration professional certificates; management of customs procedure agents and customs procedure agency staff.

Article 2. Subjects of application

1. Customs procedure agents.

2. Customs procedure agency staff.

3. Organizations and individuals using customs procedure agent services.

4. Applicants for examinations for the issuance of customs declaration professional certificates.

5. Customs officers and customs authorities at all levels.

6. Other organizations and individuals involved in the examination, issuance, and management of customs declaration professional certificates; knowledge updates for persons engaged in the provision of customs procedure agent services.

Article 3. Operating standards for customs procedure agents and qualification standards for customs procedure agency staff

1. Standards for customs procedure agents:

a) Being an enterprise established and operating in accordance with laws. The person under whose name the enterprise is established must not fall within the cases prescribed at Point g, Clause 6, Article 11 of this Circular;

b) Having information technology infrastructure for electronic customs declaration, including customs declaration software, digital signatures, internet access, and computer systems to facilitate electronic customs declaration, and meeting other standards prescribed by relevant laws;

c) Having staff who meet the qualification standards for customs procedure agency staff;

d) Not being included in the list of customs procedure agents prohibited from conducting customs procedure agency activities due to violations of regulations governing such activities, as prescribed at Point c, Clause 2, Article 8 of this Circular.

2. Standards for customs procedure agency staff:

a) Being a Vietnamese citizen aged 18 or older and possessing full civil act capacity;

b) Having a college degree or higher;

c) Holding a customs declaration professional certificate issued in accordance with this Circular. In case more than five (05) years have elapsed since the date of issuance of the customs declaration professional certificate, completion of a supplementary training course on customs law is required in accordance with Clause 7, Article 11 of this Circular. Such supplementary training course must be completed within the three (03) years preceding the date on which the enterprise submits its notification of customs procedure agency operations to the Customs Department;

d) Fully participating in the knowledge update program as prescribed in Clause 7, Article 11 of this Circular;

dd) Being issued a customs procedure agency staff code by the customs authority in accordance with applicable regulations;

e) Not being included in the list of individuals ineligible for issuance of a customs procedure agency staff code due to violations of regulations governing the activities of customs procedure agency staff, as prescribed at Point g, Clause 6, Article 11 of this Circular.

Article 4. Principles governing the activities of customs procedure agents and customs procedure agency staff

1. At any given time, a holder of a customs declaration professional certificate may only engage in customs procedure agency activities and be issued a customs procedure agency staff code at one (01) customs procedure agent. In case a customs procedure agency staff transfers to another customs procedure agent, the previously issued code must be cancelled, and a new code must be issued at the new customs procedure agent in accordance with this Circular.

2. Each customs procedure agency staff must be issued a separate account for accessing the electronic customs data processing system; account sharing among staff is prohibited.

3. Customs procedure agency staff shall not permit others to use their codes or accounts for accessing the electronic customs data processing system to make customs declarations and complete customs procedures; shall not use the codes or accounts of others for accessing the electronic customs data processing system, or codes not issued by the Director General of the Customs Department, to complete customs procedures; and shall not make customs declarations or complete customs procedures when their customs procedure agency staff codes expires.

4. The at-law representative of a customs procedure agent shall bear legal responsibilities for the business of providing customs procedure agency services.

5. Organizations and individuals engaged in the business of providing customs procedure agency services shall not operate when their right to provide customs procedure services on the electronic customs data processing system has been suspended or revoked.

Chapter II

ORGANIZATION OF EXAMINATIONS AND ISSUANCE OF CUSTOMS DECLARATION PROFESSIONAL CERTIFICATES

Article 5. Examinations for the issuance of customs declaration professional certificates

1. Pursuant to the notice issued by the Examination Council, applicants for the examination for the issuance of a customs declaration professional certificate shall register through the Customs Department's online public service system using Form No. 01 issued together with this Circular, and submit a college diploma or higher and one (01) color photo measuring 3 × 4 cm, taken within three (03) months preceding the examination date, for the issuance of the customs declaration professional certificate; the photograph file name must clearly indicate the applicant's full name, year of birth, citizen identity card number or identification number. Applicants must be Vietnamese citizens possessing full civil act capacity.

In the event of a malfunction of the Customs Department's online public service system, within two (02) working hours from the occurrence of such malfunction, the Chairperson of the Examination Council shall announce changes to the registration method for the examination for the issuance of customs declaration professional certificates on the Customs Department's electronic information portal or through other media channels.

2. Examination fees

a) Examination applicants shall pay the examination fees as announced by the Examination Council. Examination fees shall be paid electronically in accordance with the instructions of the Examination Council. In case an applicant has paid the examination fees but fails to attend the examination, the fees paid shall not be refunded;

b) The Examination Council shall prepare a cost estimate for organizing the examination in accordance with applicable regulations and on the principle of cost recovery. The cost estimate for organizing the examination must be approved by the Customs Department;

c) The Director General of the Customs Department shall, based on the actual funding circumstances for organizing examinations for the issuance of customs declaration professional certificates, promulgate regulations on the management and use of funds for organizing such examinations.

3. Content and format of examination

a) Examination subjects shall include: Customs Law; Operational techniques of foreign trade and customs;

b) Examination format: Computer-based multiple-choice examinations. The Customs Department shall prescribe the duration of each examination, which shall not exceed 120 minutes per subject. In case a force majeure event prevents the organization of computer-based multiple-choice examinations, the Chairperson of the Examination Council shall be authorized to determine the examination format;

c) The Customs Department shall promulgate examination regulations, establish the Examination Council, and organize examinations for the issuance of customs declaration professional certificates.

4. Examination results

a) An examination subject shall be passed if a score of 50 points or higher is achieved on a 100-point scale;

b) Within 10 days from the date of completion of the examination, the Director General of the Customs Department shall publicly announce the examination results on the Customs Department's electronic information portal;

c) In case all three examination subjects are passed, the Director General of the Customs Department shall issue a customs declaration professional certificate in accordance with Article 6 of this Circular.

Article 6. Issuance and invalidation of customs declaration professional certificates

1. Cases eligible for issuance of customs declaration professional certificates:

a) Persons who have passed all three (03) examination subjects as prescribed at Point a and Point c, Clause 4, Article 5 of this Circular shall be issued customs declaration professional certificates;

b) Customs officers holding the grade of Customs Inspector with nine (09) consecutive years of service, or holding the grade of Principal Customs Inspector or Senior Customs Inspector, shall, upon transfer, retirement, or termination of employment (excluding cases of disciplinary dismissal), be issued customs declaration professional certificates within three (03) years from the date of the decision on transfer, retirement, or termination of employment.

2. Issuance of customs declaration professional certificates:

a) For the cases prescribed at Point a, Clause 1 of this Article: Within 30 days from the date of announcement of the examination results on the Customs Department's electronic information portal, the Director General of the Customs Department shall issue customs declaration professional certificates using Form No. 03 issued together with this Circular;

b) For the cases prescribed at Point b, Clause 1 of this Article:

b.1) Within three (03) years from the date of retirement, termination of employment, or transfer, individuals seeking issuance of a customs declaration professional certificate shall submit an application dossier to the Customs Department. The dossier shall include:

- An application form using Form No. 02 issued together with this Circular: one (01) original;

- One (01) color photo measuring 3 × 4 cm, taken within three (03) months preceding the date of dossier submission, with the applicant's full name, year of birth, and identity card number clearly indicated on the back of the photograph.

b.2) Within three (03) working days from the date of receipt of the written application, the Customs Department shall verify the information in the personnel records maintained by the Customs Department and assess compliance with the conditions prescribed at Point b, Clause 1 of this Article to determine whether to issue a customs declaration professional certificate using Form No. 03A issued together with this Circular, or provide a written response specifying the reasons for refusal to issue such certificate.

c) Customs declaration professional certificates shall be used for issuing customs procedure agency staff codes in accordance with this Circular.

3. Persons issued customs declaration professional certificates shall present their identity cards or citizen identity cards and sign for receipt in person at the place of issuance of such certificates. In case a certificate holder requests delivery to the address registered on the examination registration form (for the cases specified at Point a, Clause 1 of this Article) or in the written application (for the cases specified at Point b, Clause 1 of this Article), the certificate holder shall pay the delivery costs of the customs declaration professional certificate.

4. The Customs Department shall invalidate customs declaration professional certificates in the following cases:

a) Making false declarations in examination application dossiers or application dossiers for the issuance of customs declaration professional certificates;

b) Altering, forging, or falsifying diplomas or examination score certificates in examination application dossiers or application dossiers for the issuance of customs declaration professional certificates;

c) Taking an examination on behalf of another person or arranging for another person to take the examination on one's behalf for the issuance of a customs declaration professional certificate;

d) Customs procedure agency staff being subject to legal action for violations of law warranting criminal prosecution;

dd) Customs procedure agency staff being subject to sanctions for smuggling; illegally transporting goods or currency across borders; manufacturing or trading in prohibited goods; tax evasion; or bribing customs officers and officials in the course of completing customs procedures;

e) Customs procedure agency staff permitting others to use their codes, using another person's code, or using codes not issued by the Director General of the Customs Department to complete customs procedures; or permitting others to use their application dossier to notify the fulfillment of eligibility requirements for customs procedure agency operations or to obtain a customs procedure agency staff code;

g) Customs procedure agency staff using an expired code to complete customs procedures.

Chapter III

MANAGEMENT OF THE ACTIVITIES OF CUSTOMS PROCEDURE AGENTS AND CUSTOMS PROCEDURE AGENCY STAFF

Article 7. Activities of customs procedure agents

1. Customs procedure agents are enterprises that meet the standards prescribed in Clause 1, Article 3 of this Circular and, within the scope of authorization agreed upon in contracts concluded with persons having goods for export or import (below referred to as "goods owners"), perform, on behalf of goods owners, all or part of the obligations of customs declarants as prescribed in Clause 3, Article 18 of the Customs Law.

2. When providing customs procedure services, customs procedure agents (through their at-law representatives or persons authorized by their legal representatives in accordance with laws) shall enter into agency contracts with goods owners. Persons issued customs procedure agency staff codes shall make customs declarations and complete customs procedures on the basis of the contracts concluded with goods owners. Customs procedure agents shall present such contracts to customs authorities only for the purpose of determining the responsibilities of the parties in the event of violations of customs laws.

3. Enterprises that meet the standards prescribed in Clause 1, Article 3 of this Circular shall submit a written notification and request for authorization to operate as customs procedure agents and for the issuance of customs procedure agency staff codes, using Form No. 04, together with supporting documents, to the Customs Department through the Customs Department's online public service system.

4. Within ten (10) working days from the date of receipt of the enterprise's notification, the Director General of the Customs Department shall verify the relevant information. In case the enterprise fails to meet the prescribed standards, the Customs Department shall notify the enterprise of such noncompliance through the online public service system; where the enterprise meets all the standards prescribed in Clause 1, Article 3 of this Circular, the Customs Department shall issue customs procedure agency staff codes and grant the operating authorization of customs procedure agents on the electronic customs data processing system. The enterprise shall conduct activities of customs procedure agents and assume full responsibility for such activities.

5. In the course of operations, where there are any changes to information relating to the enterprise registration certificate or the operating standards of customs procedure agents, customs procedure agents shall notify the Customs Department through its online public service system within five (05) working days from the date of such changes.

6. In case customs procedure agents have branches in provinces or centrally governed cities, such branches shall be granted authorization to operate as customs procedure agents if they meet all the standards prescribed in Article 3 of this Circular and submit a notification to the Customs Department in accordance with this Article.

Article 8. Suspension and revocation of authorization to operate as customs procedure agents

1. Suspension of authorization to operate as customs procedure agents on the electronic customs data processing system

a) Customs procedure agents shall have their authorization to operate as customs procedure agents on the electronic customs data processing system suspended in the following cases:

a.1) Failure to meet the standards prescribed in Article 3 of this Circular or failure to operate under the name and at the address notified to the customs authorities;

a.2) Failure to properly fulfill the responsibilities and obligations of customs procedure agents as prescribed in this Circular and other applicable customs laws;

a.3) Improper employment and management of customs procedure agency staff in violation of Article 13 of this Circular.

b) The Director General of the Customs Department shall issue a written notification and suspend authorization to operate as customs procedure agents on the electronic customs data processing system for a maximum period of six (06) months in the cases prescribed at Point a of this Clause. During the suspension period, customs procedure agents shall not provide customs procedure agency services. In case a regional customs sub-department identifies any violations specified at Point a of this Clause in the course of management or inspection, it shall report such violations to the Customs Department for suspension of authorization to operate as customs procedure agents in accordance with this Article;

c) During the suspension period, where a customs procedure agent has remedied the violations and submitted a written notification of remedial measures and a request for reinstatement of operating authorization to the Customs Department through its online public service system, within ten (10) working days from the date of receipt of the enterprise's request, the Director General of the Customs Department shall arrange for verification of the remedial measures taken by the customs procedure agent and reinstate authorization to operate as a customs procedure agent on the electronic customs data processing system where the enterprise has remedied the violations.

2. Revocation of authorization to operate as customs procedure agents on the electronic customs data processing system

a) Customs procedure agents shall have their authorization to operate as customs procedure agents on the electronic customs data processing system revoked in the following cases:

a.1) Being subject to legal action for smuggling; illegally transporting goods or currency across borders; manufacturing or trading in prohibited goods; or tax evasion, where such violations warrant criminal prosecution;

a.2) Using sets of documents not provided by goods owners to complete customs procedures for the export or import of goods;

a.3) Failure by customs procedure agents to remedy the violations within six (06) months from the date of suspension of their authorization to operate as customs procedure agents on the electronic customs data processing system pursuant to Subpoint a.2 and Subpoint a.3, Point a, Clause 1 of this Article;

a.4) Dissolution or bankruptcy of enterprises operating as customs procedure agents in accordance with the Law on Enterprises and the Law on Bankruptcy;

a.5) Submission by customs procedure agents of a written notification of termination of customs procedure agency operations, using Form No. 05 issued together with this Circular, to the Customs Department through its online public service system.

b) The Customs Department shall revoke authorization to operate as customs procedure agents on the electronic customs data processing system in the cases prescribed in this Clause. The Customs Department shall issue a written notice of revocation of such authorization on the electronic customs data processing system to customs procedure agents in the cases prescribed in Subpoint a.1, Subpoint a.2, and Subpoint a.3, Point a of this Clause;

c) Customs procedure agents whose authorization to operate as customs procedure agents on the electronic customs data processing system has been revoked in accordance with this Clause shall be prohibited from conducting customs procedure agency activities for a period of two (02) years from the date of issuing the notice of revoking the authorization to operate as customs procedure agents on the electronic customs data processing system, except in cases of revocation of authorization to operate as customs procedure agents on the electronic customs data processing system prescribed in Subpoint a.4 and Subpoint a.5, Point a of this Clause.

d) In case the operational authorization of customs procedure agents on the electronic customs data processing system is revoked, the customs procedure agency staff codes shall be cancelled.

Article 9. Rights and responsibilities of customs procedure agents

1. Managing and using customs procedure agency staff codes to make customs declarations and complete customs procedures within the scope of authorization granted by goods owners; assuming responsibility for introducing and requesting the Director General of the Customs Department to issue customs procedure agency staff codes to persons meeting the prescribed qualification standards, using Form No. 06 issued together with this Circular; registering the code information of customs procedure agency staff in the electronic customs data processing system to enable customs authorities to issue accounts for accessing the electronic customs data processing system in accordance with Clause 2, Article 11 of this Circular. When registering accounts for customs procedure agency staff to access the electronic customs data processing system (user IDs), full names and citizen identity card numbers or customs procedure agency staff codes must be provided.

2. Requesting goods owners to provide complete and accurate documents and information necessary for completing customs procedures for export and import shipments and to fulfill financial obligations under agency contracts.

3. Requesting customs authorities to provide guidance on customs procedures, tax procedures for exported and imported goods, technical matters relating to network connectivity with customs authorities, and new provisions of customs laws; participating in training courses and legal refresher programs on customs laws.

4. Assuming responsibility for the information declared in customs declarations based on the sets of documents and materials relating to exported and imported goods provided by goods owners, and acting strictly within the scope of authorization granted under agency contracts.

5. Notifying the Customs Department to cancel customs procedure agency staff codes in the cases prescribed in Clause 6, Article 11 of this Circular or where customs procedure agents are dissolved, declared bankrupt, or cease operations.

6. Providing complete and timely information and documents relating to goods owners or shipments for which customs procedure agents are named as customs declarants, as requested by customs authorities.

7. Assuming responsibility for complying with inspection decisions issued by customs authorities.

8. In case customs procedure agents act on behalf of goods owners who are foreign traders without a commercial presence in Vietnam in exercising the right to conduct export and import business activities, customs procedure agents shall fulfil the rights and obligations of goods owners in accordance with customs laws, tax laws, and other relevant laws.

9. Customs procedure agents shall notify the Customs Department of cancelling customs procedure agency staff codes and accounts for accessing the electronic customs data processing system in the cases prescribed in this Circular, within five (05) working days from the date of occurrence of such cases, using Form No. 07 issued together with this Circular, through the Customs Department's online public service system.

Article 10. Rights and responsibilities of goods owners

1. Providing customs procedure agents with complete and accurate documents and information necessary for completing customs procedures for export and import shipments.

2. Assuming legal responsibility for the documents included in customs dossiers provided for customs procedure agents.

3. Supervising and filing complaints regarding the fulfillment of obligations by customs procedure agents within the scope of authorization granted, and assuming responsibility for complying with decisions issued by customs authorities in cases where customs procedure agents violate customs laws or tax laws.

4. Requesting customs authorities to discontinue customs procedures for export and import shipments upon discovering that customs procedure agents have failed to fulfill their obligations under the contracts.

5. Assigning personnel to directly complete customs procedures and administrative procedures with customs authorities in accordance with customs laws. In case such procedures are carried out through customs procedure agents, customs procedure agents shall act on behalf of goods owners to perform the tasks specified in the customs procedure agency service contracts concluded between customs procedure agents and goods owners.

6. Being provided with electronic data relating to customs declarations for exported and imported goods cleared through customs procedure agents, provided that goods owners have information technology systems meeting the requirements of customs authorities.

Article 11. Customs procedure agency staff codes

1. Customs procedure agency staff who meet all the qualification standards prescribed in Clause 2, Article 3 of this Circular and for whom customs procedure agents submit a notification of compliance with such standards, using Form No. 06 issued together with this Circular, accompanied by supporting documents, to the Customs Department through its online public service system shall be issued customs procedure agency staff codes.

2. Within ten (10) working days from the date of receipt of the enterprise's notification, where the qualification standards for issuing customs procedure agency staff codes are not met, the Customs Department shall respond to and notify the relevant organizations and individuals through its online public service system; where all the standards prescribed in Clause 2, Article 3 of this Circular are met, the Customs Department shall issue customs procedure agency staff codes and accounts for accessing the electronic customs data processing system to customs procedure agency staff.

The customs procedure agency staff codes shall be identical to the citizen identity card numbers or identification numbers of the customs procedure agency staff declared in the written application for the issuance of customs procedure agency staff codes and shall be valid for three (03) years from the date on which the enterprise submits the notification requesting code issuance and such issuance is approved by the Customs Department.

3. In the course of operations, where there are any changes to information relating to customs procedure agency staff codes, digital signatures, and accounts for accessing the electronic customs data processing system of customs procedure agency staff, or where customs procedure agency staff codes must be cancelled as prescribed in Clause 6 of this Article, customs procedure agents shall notify the Customs Department through its online public service system within five (05) working days to have the relevant information updated in the system.

4. Customs procedure agency staff shall be eligible for an extension of the validity period of their codes upon completion of a supplementary training course on customs law.

Prior to the expiration of customs procedure agency staff codes, customs procedure agents shall submit a notification requesting an extension of the validity period of such codes, using Form No. 06 issued together with this Circular, to the Customs Department through its online public service system. The extension period shall be three (03) years from the expiration date of the codes. Customs procedure agency staff codes that are not extended shall be cancelled upon expiration.

In case customs procedure agency staff fail to complete the supplementary training course on customs law or customs procedure agents fail to submit a notification requesting an extension of the validity period of customs procedure agency staff codes, the Customs Department shall, upon expiration of such codes, cancel the previously issued customs procedure agency staff codes and disable the accounts of the relevant customs procedure agency staff for accessing the electronic customs data processing system.

5. Persons ineligible for issuance of customs procedure agency staff codes:

a) Persons with limited civil act capacity or having lost civil act capacity;

b) Persons currently subject to criminal prosecution or serving prison sentences;

c) Public officials and civil servants as prescribed by the laws on public officials and civil servants;

d) Former public officials and civil servants who have ceased holding office but remain subject to the statutory prohibition period during which they are not permitted to establish, hold titles or positions involving the management or administration of private enterprises, limited liability companies, joint-stock companies, partnerships, or cooperatives, as prescribed in the Government’s Decree No. 59/2019/ND-CP of July 1, 2019, detailing certain articles of and measures for implementing the Law on Anti-Corruption;

dd) Persons whose customs procedure agency staff codes have been cancelled in accordance with Point a, Point b, Point c, and Point d, Clause 6 of this Article.

6. The Customs Department shall cancel customs procedure agency staff codes and disable the accounts of customs procedure agency staff for accessing the electronic customs data processing system in the following cases:

a) Customs procedure agency staff being subject to legal action for violations of law warranting criminal prosecution;

b) Customs procedure agency staff being subject to sanctions for smuggling; illegally transporting goods or currency across borders; manufacturing or trading in prohibited goods; tax evasion; or bribing customs public officials or civil servants in the course of completing customs procedures;

c) Customs procedure agency staff permitting others to use their codes or accounts for accessing the electronic customs data processing system, using another person's code or account for accessing the electronic customs data processing system, or using a code not issued by the Director General of the Customs Department to complete customs procedures; or permitting others to use their dossiers to conduct customs procedure agent activities or issue customs procedure agency staff codes; or failing to properly fulfill the responsibilities of customs procedure agency staff as prescribed in this Circular and other applicable customs laws;

d) Customs procedure agency staff using expired codes to complete customs procedures;

dd) Customs procedure agency staff changing to other employment, transferring to another customs procedure agent, or terminating their employment contracts;

e) Customs procedure agents having their authorization to operate as customs procedure agents on the electronic customs data processing system revoked;

g) Customs procedure agency staff whose codes are cancelled under the cases specified at Point a, Point b, Point c, and Point d of this Clause shall have the validity of their previously issued customs declaration professional certificates invalidated and shall be ineligible for issuance of customs procedure agency staff codes for a period of three (03) years from the date of code cancellation. During the period of such professional practice prohibition, where such individuals are named as founders of an enterprise, such enterprise shall not be permitted to operate as a customs procedure agent.

7. Supplementary training on customs law shall be provided by colleges, universities, academies, and public official training institutions with specialized customs departments, based on training programs agreed upon with the Customs Department, with a minimum duration of three days (eight class periods per day).

The Customs Department shall publish on its electronic information portal a list of colleges, universities, academies, and public official training institutions that have agreed upon training programs with the Customs Department. Annually, institutions providing supplementary training shall develop training plans and notify the Customs Department before January 30 for publication on the Customs Department's electronic information portal. Such institutions shall organize supplementary training courses and submit to the Customs Department lists of trainees who have completed the courses, including information fields required by the Customs Department, to facilitate coordination in the management of customs procedure agency staff.

Article 12. Rights and responsibilities of customs procedure agency staff

1. Directly performing customs procedures as prescribed in Clause 1, Article 7 of this Circular within the scope of the customs procedure agent service contract concluded between the customs procedure agent and the goods owner.

2. Assuming legal responsibility for the use and management of customs procedure agency staff codes in accordance with applicable regulations.

3. Maintaining the confidentiality of information relating to organizations and individuals using the services of customs procedure agents.

4. Requesting the Customs Department to cancel customs procedure agency staff codes where customs procedure agents fail to notify the cancellation of such codes as prescribed in Clause 6, Article 11 of this Circular.

5. Participating in training courses and workshops on customs procedures, policies governing the management of exported and imported goods, tax policies, and other regulations directly organized by customs authorities or presented by officials designated by customs authorities.

Article 13. Management and use of customs procedure agency staff codes

1. Customs procedure agency staff codes issued by the Director General of the Customs Department shall be updated in the customs authorities' system. In case customs declarations are made electronically, customs authorities shall issue a username and password to persons holding customs procedure agency staff codes for access to the system when customs procedure agents register to connect to the system in accordance with the instructions in Appendix I issued together with the Minister of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015 prescribing customs procedures; customs inspection and supervision; export duties and import duties; and tax administration for exported and imported goods, as amended and supplemented by the Minister of Finance’s Circular No. 39/2018/TT-BTC of April 20, 2018 and Circular No. 121/2025/TT-BTC of December 18, 2025.

Persons holding customs procedure agency staff codes shall maintain the confidentiality of information provided by customs authorities. When directly carrying out administrative procedures with customs authorities, customs procedure agency staff shall present their customs procedure agency staff codes.

2. Customs procedure agency staff codes shall be valid for completing customs procedures for export and import shipments under agency contracts.

3. In case customs procedure agents cease operations or customs procedure agency staff codes are cancelled, customs authorities shall discontinue access by the relevant customs procedure agency staff to the system or refuse to accept customs procedure-related activities performed by such staff.

4. Customs procedure agents and customs procedure agency staff codes may be used to complete customs procedures nationwide.

Article 14. Rights and responsibilities of customs authorities

1. Conducting inspections of compliance with the operating standards applicable to customs procedure agents; inspecting and supervising the activities of customs procedure agents and customs procedure agency staff and their compliance with the Customs Law and this Circular, either according to periodic inspection plans or upon receipt of information concerning violations.

2. Suspending customs procedures and notifying goods owners where customs procedure agents fail to comply with customs laws and other relevant laws governing the export and import of goods, or where disputes arise under customs procedure agent contracts.

3. Updating the management system and publicly publishing on the Customs Department's website the list of customs procedure agents meeting the prescribed operating standards, information on the suspension and revocation of authorization of customs procedure agents to operate on the electronic customs data processing system, and the cancellation of customs procedure agency staff codes.

The published information shall include: Names of customs procedure agents, registered head office addresses, tax identification numbers, lists of customs procedure agency staff, customs procedure agency staff codes, information on the suspension and revocation of authorization of customs procedure agents to operate on the electronic customs data processing system, and other necessary relevant information.

4. Developing a system to connect management data on customs procedure agents and customs procedure agency staff with the National Population Database for monitoring and information sharing with relevant authorities.

5. Providing assistance for customs procedure agency staff in the course of completing customs procedures.

6. Inspecting, supervising, and handling violations of laws and the provisions of this Circular by customs procedure agents and customs procedure agency staff.

7. Immediately upon registration of a customs declaration in the electronic customs data processing system, customs authorities shall provide customs procedure agents and goods owners with electronic data relating to customs declarations for exported and imported goods processed through customs procedure agents, provided that the goods owners have information technology systems meeting the requirements of customs authorities.

8. The Customs Department shall promulgate examination regulations, organize examinations, and issue customs declaration professional certificates.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 15. Implementation provisions

1. This Circular takes effect on July 1, 2026.

2. This Circular shall repeal the following Circulars in their entirety:

a) The Minister of Finance’s Circular No. 12/2015/TT-BTC of January 30, 2015, detailing the procedures for issuance of customs declaration professional certificates; issuance and revocation of customs procedure agency staff codes; order and procedures for recognition and operation of customs procedure agents;

b) The Minister of Finance’s Circular No. 22/2019/TT-BTC of April 16, 2019, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 12/2015/TT-BTC of January 30, 2015, detailing the procedures for issuance of customs declaration professional certificates; issuance and revocation of customs procedure agency staff codes; order and procedures for recognition and operation of customs procedure agents;

c) The Minister of Finance’s Circular No. 25/2026/TT-BTC of March 25, 2026, amending and supplementing a number of articles of Circular No. 12/2015/TT-BTC of January 30, 2015, detailing the procedures for issuance of customs declaration professional certificates; issuance and revocation of customs procedure agency staff codes; order and procedures for recognition and operation of customs procedure agents, as amended and supplemented by the Minister of Finance’s Circular No. 22/2019/TT-BTC of April 16, 2019 and Circular No. 79/2022/TT-BTC of December 30, 2022.

3. In case any relevant legal documents referenced in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the newly amended, supplemented, or replacement documents shall apply.

4. In case any difficulties arise in the course of implementation, relevant organizations and individuals are requested to report such difficulties to the Ministry of Finance (through the Customs Department) for consolidation and guidance on their resolution.

Article 16. Transitional provisions

1. Organizations previously recognized as customs procedure agents and individuals previously issued customs procedure agency staff codes in accordance with Circular No. 12/2015/TT-BTC of January 30, 2015, as amended and supplemented by Circular No. 22/2019/TT-BTC of April 16, 2019 and Circular No. 25/2026/TT-BTC of March 25, 2026, may continue to conduct customs procedure agent activities, subject to compliance with this Circular.

2. Customs procedure agents recognized in accordance with Circular No. 12/2015/TT-BTC of January 30, 2015, as amended and supplemented by Circular No. 22/2019/TT-BTC of April 16, 2019 and Circular No. 25/2026/TT-BTC of March 25, 2026, shall notify the Customs Department of the accounts of customs procedure agency staff for accessing the electronic customs data processing system, using Form No. 08 issued together with this Circular, through the Customs Department's online public service system, before August 1, 2026.

3. Customs procedure agents that have been recognized and are currently subject to suspension of their customs procedure agent activities in accordance with Circular No. 12/2015/TT-BTC of January 30, 2015, as amended and supplemented by Circular No. 22/2019/TT-BTC of April 16, 2019 and Circular No. 25/2026/TT-BTC of March 25, 2026, must undergo inspection by the Customs Department and obtain confirmation of their compliance with all operating standards prescribed in this Circular before resuming their customs procedure agent activities.

4. Organizations and individuals that have been subject to the prohibition on recognition as customs procedure agents for a period of two (02) years from the date of termination of their customs procedure agent activities; or the prohibition on issuance of customs procedure agency staff codes for a period of three (03) years from the date of revocation of such codes, shall continue to be subject to the respective prohibitions upon implementation of this Circular.

5. In case customs procedure agents prescribed in Clause 2 of this Article fail to provide the Customs Department with information on the accounts of customs procedure agency staff for accessing the electronic customs data processing system before August 1, 2026, upon the occurrence of any circumstance requiring the locking of an account for accessing the electronic customs data processing system, the Customs Department shall temporarily lock all accounts of the enterprise for accessing the electronic customs data processing system to ensure the security and safety of the system./.

* All Appendices are not translated herein.