Use of customs brokers
Viet Nam does not require the use of Customs Brokers according to Customs Law 2014.
Declaring agents and declarants are required to be registered with Viet Nam Customs before they can provide brokering service.
Relevant regulations can be found in the following legal documents:
- Article 20 Customs Law 2014 on the conditions to provide customs brokering service.
- Article 5 Decree No. 08/2015/ND-CP dated 21 January 2015 of the Government, which is amended and supplemented in Decree No. 59/2018/ND-CP dated 20 April 2018 which provides specific regulations on how customs brokers can represent good owners to make customs declaration and carry out customs procedures for the import/export of goods.
- Circular No. 12/2015-TT-BTC dated 30/1/2015 of the Ministry of Finance on specific regulation on the issuance of Certificate of training in Customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents.
- Circular No. 22/2019/TT-BTC dated 16/4/2019 of the Ministry of Finance to amend, supplement Circular No. 12/2015-TT-BTC dated 30/1/2015 of the Ministry of Finance (as mentioned above).