Express delivery company is not required as a Customs broker
![]() |
Illustrative photo |
According to the General Department of Vietnam Customs (GDVC), Article 3 of Circular 191/2015/TT-BTC providing for Custom procedures for goods that are imported and exported and transited through international express delivery service, stipulates that sites for Customs procedures include: Border Gate Customs Branches, Customs Branches managing centralized inspection sites… Accordingly, the Company’s goods sent by road from Cambodia to Vietnam and vice versa through international border gates of Moc Bai, Xa Mat and Tay Ninh are carried out Customs procedures at Border Gate Customs Branch. This is a new form arising from reality, thus, the registration for low value import, export declarations (MIC/MEC) on the VNACCS for goods transported across land border gates is not allowed.
The GDVC said that it will report to the competent agency to consider amending and supplementing Circular 191/2015/ TT-BTC to facilitate enterprises.
Besides, regarding the Company’s question whether the company is required to be granted the Customs broker code or not, the GDVC said that Clause 2 Article 15 of the Postal Law 2010 stipulates that “International postal service providers may carry out, on behalf of postal service users, procedures for importing or exporting postal articles when acting as lawful representatives of these users. In addition, Point a, Clause 1 Article 191/2015/TT-BTC stipulates that Customs declarant includes express delivery service provider. Accordingly, express delivery service provider when implementing Customs procedures for goods importing and exporting through express delivery service is not required as a Customs broker.
![]() | Customs brokers have not made use of rights and ability VCN- Hundreds of businesses in Ho Chi Minh City were granted Customs broker certificates by the General ... |
Currently, the temporary codes (including 13 digits 9999999999-998) used in the VNACCS/ VCIS system are applied to Customs brokers. In cases where express delivery service providers are not Customs brokers, the GDVC shall grant them private codes. Therefore, the VNACCS system has been improved with the function of registering MIC/MEC declarations via land border gate, the Company shall contact with the Customs Control and Supervision Department under the GDVC to be granted private code.
Related News

Hai Phong Customs strives to perform tasks from the beginning of the year
08:45 | 09/02/2025 Customs

An Giang Customs strictly controls goods moving across the border
08:45 | 09/02/2025 Anti-Smuggling

Hai Phong Customs processes more than 1,500 declarations during 2025 Lunar New Year holiday
14:09 | 05/02/2025 Customs

In the first 15 days of 2025, total import-export turnover reached more than US$34 billion
09:58 | 06/02/2025 Import-Export
Latest News

Flexible tax policy to propel Việt Nam’s economic growth in 2025
14:14 | 06/02/2025 Regulations

Brandnew e-commerce law to address policy gaps
18:44 | 29/01/2025 Regulations

From January 1, 2025: 13 product codes increase export tax to 20%
14:23 | 29/12/2024 Regulations

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025
13:46 | 28/12/2024 Regulations
More News

Proposal to reduce 30% of land rent in 2024
14:58 | 25/12/2024 Regulations

Resolve problems related to tax procedures and policies for businesses
13:54 | 22/12/2024 Regulations

New regulations on procurement, exploitation, and leasing of public assets
09:17 | 15/12/2024 Regulations

Actively listening to the voice of the business community
09:39 | 12/12/2024 Customs

Step up negotiations on customs commitments within the FTA framework
09:44 | 08/12/2024 Regulations

Proposal to amend regulations on goods circulation
13:45 | 06/12/2024 Regulations

Review of VAT exemptions for imported machinery and equipment
10:31 | 05/12/2024 Regulations

Customs tightens oversight on e-commerce imports
13:39 | 04/12/2024 Regulations

Bringing practical experience into customs management policy
13:48 | 03/12/2024 Regulations
Your care

Flexible tax policy to propel Việt Nam’s economic growth in 2025
14:14 | 06/02/2025 Regulations

Brandnew e-commerce law to address policy gaps
18:44 | 29/01/2025 Regulations

From January 1, 2025: 13 product codes increase export tax to 20%
14:23 | 29/12/2024 Regulations

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025
13:46 | 28/12/2024 Regulations

Proposal to reduce 30% of land rent in 2024
14:58 | 25/12/2024 Regulations