Customs brokers explain violations related to reporting regime

	Improve knowledge of customs law for customs broker’s staff
	Many Customs brokers may face risk of suspending operation

Customs brokers process customs procedures at Cat Lai Port. Photo: T.H

HCM City Customs Department cites Clause 9a, Article 13 of Circular 12/2015/TT-BTC dated January 30, 2015, amended and supplemented in Clause 9, Article 1 of Circular 22/2019/TT-BTC dated April 16, 2015 of the Ministry of Finance, as saying that the Customs broker must periodically report their operation on the 5th of the first month of the following quarter under the Form No. 10 attached to Circular 22/2019/TT-BTC and send the report to the customs departments of provinces and cities managing the business registration area;

However, some customs brokers have not yet reported the reporting regime as per the regulations.

HCM City Customs Department has listed seven Customs brokers violating the reporting regime and reported to the General Department of Vietnam Customs for consideration and handling according to regulations.

After being listed by the Customs, some Customs brokers have given explanations for their violations to the HCM City Customs Department.

Accordingly, Vietnam P. Transport Company Limited issued Official dispatch 27102023/CV-VNP dated October 27, 2023 reporting on its operation. The company explained that it sent the report for the third quarter of 2023 on October 4, 2023 via an express delivery service provider. However, the provider lost the report, so that the report was sent to the Customs on October 18. The company has attached documents to prove this problem.

Through checking and searching information provided by the company on the e-Portal of the express delivery service provider, HCM City Customs Department has detected that the company falsely declared the truth and revised documents to provide to the Customs, and conducted investigation.

On November 3, N. Import-Export Trading Investment Co., Ltd. issued an Official Dispatch reporting on the late submission of the report. Accordingly, the company explained that because the report maker took a maternity leave and had not yet handed over the work.

Explaining the reason for the delay in sending the report, J. Co., Ltd. said that the company’s CEO often went on business trips abroad, and the company faced difficulties and did not arise, so it failed to report on time.

K. Transport Company Limited issued Official Dispatch No. 01/CV-KAF/2023 dated November 13, 2023 on the lack of submission of Form No. 10 for the first quarter and second quarter of 2023. The company said that the unit in charge of monitoring the operation of the customs has not yet operated stably.

HCM City Customs Department cites Clause 2, Article 7, Circular 12/2015/TT-BTC dated January 30, 2015, amended and supplemented in Clause 5, Article 1, Circular 22/2019/TT-BTC dated April 16, 2019 of the Ministry of Finance, as saying that Customs brokers will be suspended operation when failing to comply with regulations on reporting regime as per the provisions of Article 13 of this Circular for three consecutive times.

The violated Customs brokers have been reviewed and considered by the General Department of Vietnam Customs for handling.