Recurso a agentes de aduanas

The Royal Customs and Excise Department (RCED) of Brunei Darussalam ensure all forwarding agents are registered with RCED and published the list of Customs Agents (Forwarders) at:

www.tradingacrossborders.mofe.gov.bn

According to the law on customs, 2007, the use of customs brokers is not mandatory. The provision of Article 31 states that the imported or exported goods must be declared by their owners or by persons authorized to act on the owners' behalf. This provision clearly indicates that the owner of the goods or a representative of the owner is allowed to conduct customs declaration, clearance of the goods, and other related works for import and export of goods.

Further, Article 32 provides for the customs broker and Article 33 provides for any person without customs broker profession to clear goods from customs.

Article 33 states that:

Any person may, without exercising the profession of customs broker, make customs declarations for their own business.
Such persons referred to in the first paragraph of this Article may obtain authorization to handle clearance for others. This authorization may be provided by the Minister of Economy and Finance on a temporary and revocable basis for operations involving specific goods.

In addition, the Ministry of Economy and Finance issued a ministerial circular No. 115 dated 15 February 2008 on the establishment and functioning of customs brokers.

Further information related to the law and regulation can be accessed online through the website of the General Department of Customs and Excise of Cambodia: http://www.customs.gov.kh/laws-and-regulations/.

The Philippines does not require the mandatory use of customs brokers. As cited in Section 106 of the Customs Modernization and Tariff Act (CMTA) of 2016, goods declaration may be lodged by the following:

a. Importer - being the holder of the bill of lading;
b. Exporter - being the owner of the goods to be shipped out;
c. Customs Broker - acting under the authority of the importer; or
d. Person duly empowered to act as agent or attorney-in-fact - this provision shall take into effect, which should be consistent with the international standards and customs best practices, after a two-year transition period from the effectivity of the CMTA.

Indonesia no exige el recurso a agentes de aduana. La leyes que regulan el recurso, así como otras cuestiones relativas a los agentes de aduana, son las siguientes:
• Reglamento del Ministerio de Hacienda Nº 179/PMK.04/2016 relativo al registro en aduana
• Reglamento del Ministerio de Hacienda Nº 29/PMK.04/2018 relativo a la aceleración de la concesión de licencias de Aduanas e Impuestos sobre el Consumo a efectos de facilitar la actividad comercial
Se puede obtener más información en www.beacukai.go.id/

Pursuant to Section 90 (6A) of the Customs Act 1967, the use of customs broker/agent is not mandatory.

Information regarding the use of customs brokers can be accessed at the following link:

http://www.customs.gov.my/en/pg/Pages/pg_cag.aspx

According to the Sea Customs Act, there is no requirement for the mandatory use of customs brokers in Myanmar. In addition, current regulations and procedures, there is no stipulation for the mandatory use of customs brokers.

Section 4 of the Sea Customs Act mentioned that the agent of the owner of goods will be deemed the owner for certain purposes. Section 202 states that the responsibilities of the Customs-house agent for Customs declaration, calculation, and payment of duties and taxes and other amounts payable.

According to Sea Customs Act, Section203, The clerk, servant or agent of any person or mercantile firm may transact business generally at the custom-house on behalf of such person or firm: Provided that the (Competent Customs Official) may refuse to recognize such clerk, servant or agent unless such person or a member of such firm identifies such clerk, servant or agent to the (Competent Customs Official) as empowered to transact such business, and deposits with the (Competent Customs Official) an authority in writing duly signed, authorizing such clerk, servant or agent to transact such business on behalf of such person or firm.

The procedures for customs brokers were outlined in Notification No. 74/2020 by the Ministry of Planning, Finance, and Industry. Paragraph No. 4 of the notification provides that any person who meet the standard qualification by customs department may make a customs declaration for their own business. This notification and its implementations were properly published and communicated to the National Committee on Trade Facilitation (NCTF).

Further information related to the law and regulation can be accessed online through the website of the Myanmar Customs Department:
https://www.customs.gov.mm/.

Use of Customs Brokers

The use of customs broker is stipulated in the Custom Law (2011) and other related regulations are promptly published in Lao Trade Portal.

https://www.laotradeportal.gov.la/kcfinder/upload/files/Customs%20Law%20(2012-final).pdf

Singapore does not require the use of customs brokers. Declaring agents and declarants are required to be registered with Singapore Customs before they can provide declaration services:
https://www.customs.gov.sg/businesses/new-traders-and-registration-services/registration-services/apply-update-renew-terminate-declaring-agent-account-and-declarant

Information regarding the measures on the use of customs brokers is available at the following link: http://registeronline.customs.go.th/RON/SecurityServlet?lang=en&left_menu=nmenu_esevice_181129_01

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).