As import and export policies continue to change, customs brokers are becoming more important in helping businesses adjust quickly, save time and costs, and follow the rules. This article explains what a customs broker is and how it differs from hired customs declarants, helping avoid common misunderstandings during customs procedures.
1, What is a customs broker?
A customs broker is an enterprise licensed by the General Department of Vietnam Customs, with the function of carrying out customs procedures related to the export and import of goods on behalf of the goods owner.
According to the current law, a customs broker is an enterprise that fully satisfies the conditions specified in Clause 1, Article 20 of the Customs Law, within the scope of authorization as agreed upon in the contract signed with the person having the goods exported or imported goods (hereinafter referred to as the goods owner) to perform all or part of the obligations of the customs declarant on behalf of the goods owner specified in Clause 3, Article 18 of the Customs Law.
(According to Article 5.1 of Circular 12/2015/TT-BTC amended and supplemented in Circular 22/2019/TT-BTC)
2, Conditions to become a customs broker
To be recognized and operate legally, enterprises wishing to act as customs brokers must meet strict conditions as prescribed in Article 20 of the Law on Customs 2014, including:
- Having a business registration certificate or a certificate of enterprise registration with a business line of goods forwarding and receiving services or a broker carrying out customs procedures.
- Having a customs clearance broker must meet the following conditions:
- Have a college degree in economics, law, or engineering or higher
- Having a certificate of customs declaration
- Issued by the customs office with the code of the customs clearance broker
- Having information technology infrastructure that meets the conditions for electronic customs declaration and other conditions as prescribed.
(According to Article 20 of the Customs Law 2014)
3, Procedures for recognition of customs brokers
To carry out customs registration procedures, enterprises need to provide a set of dossiers for registration as customs brokers, including the following papers:
| No | File | Amount | Sample |
| 1 | Written request for recognition of eligibility for customs clearance broker | 01 original | Form No. 04 |
| 2 | Application form for issuance of customs clearance broker number | 01 original | Form No. 07 |
| 3 | University and college diplomas in law, economics, and engineering majors | 01 copy | |
| 4 | Customs declaration certificate | 01 copy | |
| 5 | Certificate of completion of the training course to supplement knowledge of customs law (In case the certificate of customs declaration is overdue for 05 years from the date of issuance) | 01 copy | |
| 6 | Citizen ID | 01 copy | |
| 7 | 2×3 color photos taken over a period of 06 months | 01 photo |
(According to Article 6.1 of Circular 12/2015/TT-BTC amended and supplemented in Circular 22/2019/TT-BTC)
Processing time: Within 05 working days from the date of receiving the application.
4, The role of customs brokers
Customs brokers play an important role in the process of importing and exporting goods, helping businesses optimize time and costs. Some of the key roles include:
- Customs declaration: Declare e-customs declarations and related papers as prescribed.
- Customs procedure consulting: Guiding businesses on import and export processes, policies and procedures.
- Checking and completing documents: Ensure valid documents, avoid errors that cause delays in the customs clearance process.
- Handling arising issues: Customs brokers can assist in handling problems in the process of inspecting goods, calculating taxes, or resolving disputes with customs authorities.
Thus, customs brokers play the role of “bridges” between enterprises and customs authorities. Thanks to their professionalism and understanding of the law, these brokers help businesses avoid unnecessary legal risks, and at the same time speed up the progress of goods circulation through border gates.
5, Distinguishing between Customs Broker and Customs Declarant Service Provider
| Criteria | Customs Broker | Customs Declarant Service Provider |
| Representatives carrying out customs procedures | The customs broker will sign the name on the customs declaration as a broker | The customs hire declarant shall use the letter of introduction of the business owner to declare information |
| Responsibilities for declaration documents | Take responsibility for the declaration documents.
Customs brokers use signatures and legal entity seals to make declarations. |
Not responsible for the declaration documents.
The customs hire declarant uses the digital signature of the business owner to declare customs (the customs office will understand that the enterprise carries out customs procedures by itself). |
| Liability | Take high responsibility to the customs office for the declaration. | Not taking responsibility together with enterprises for customs offices |
| Professional degree requirements | Customs broker employees need to have a customs broker certificate and be recognized by the General Department of Customs. | The customs declarant can be anyone, if they have professional knowledge |
| Service fee | The cost is high, depending on the nature of each type of goods | Low cost |
6, Advantages of using customs broker services
- Save time and costs: Customs brokers understand the customs process and procedures, helping businesses shorten the time to clear goods, reduce storage costs, and incurred costs.
- Ensure legal compliance: Brokers regularly update the latest regulations and policies of Customs and related laws, thereby helping to reduce the risk of fines due to false declarations, lack of documents or violations of regulations.
- Professional and experienced team: Customs declaration officers are professionally trained and have practice certificates as prescribed, helping to effectively handle situations arising during customs clearance.
- Comprehensive support in the logistics chain: Customs brokers also provide related services such as transportation, forwarding, cargo insurance, etc. creating a seamless supply chain, helping businesses optimize operations. In the trend of globalization and digital transformation, the role of customs brokers is increasingly enhanced. Using services from professional brokers not only helps businesses save resources but also creates a foundation for sustainable development in the field of logistics and international trade.
📞 Contact UNI Customs Consulting now for a free consultation on customs services:
📧 Email: uni@eximuni.com
📱 Hotline: +(84) 908-535-898 (Vietnamese); +(84) 902-927-767 (Korean)
References:
- Circular 12/2015/TT-BTC amended and supplemented in Circular 22/2019/TT-BTC (Link)
- Customs Law 2014 (Link)
- Haiquanvietnam.net – Learn about Customs Broker (Link)
- Law Library – Procedures for Recognition of Customs Clearance Broker (Link)
- Ministry of Finance e-portal – Completing the mechanism of customs broker operation (Link)