A customs brokerage agent is an enterprise recognized by the customs authority to carry out customs procedures on behalf of cargo owners. It is a common model in Vietnam’s logistics and import-export sector. The legal framework changed significantly in 2025–2026: the Customs Law was amended, Decree 167/2025 fully repealed Decree 59/2018, and the recognition period was shortened to 03 working days.
1. What is a customs brokerage agent
Under Article 20 of the Customs Law (consolidated text after amendment by Law 90/2025/QH15), a customs brokerage agent is an enterprise that meets the prescribed conditions and is recognized by the customs authority to perform customs procedures in the name of, and as authorized by, the customs declarant. The agent is responsible for the accuracy of declarations within the scope of authorization.
2. Legal framework and validity (as of 14/10/2026)
- Customs Law 54/2014/QH13, amended by Law 90/2025/QH15 (effective 01/7/2025) — cited per the consolidated text, Article 20.
- Decree 167/2025/ND-CP (effective 15/8/2025) amending Decree 08/2015/ND-CP — fully repeals Decree 59/2018/ND-CP.
- Circular 12/2015/TT-BTC, amended by Circular 22/2019/TT-BTC and Circular 25/2026/TT-BTC (10/5/2026).
- Decree 29/2025/ND-CP (01/3/2025) — customs restructuring: the General Department of Customs no longer exists; the Department of Customs under the Ministry of Finance is now the authority.
- Decree 169/2026/ND-CP (01/7/2026) — administrative sanctions in the customs domain, replacing Decree 128/2020/ND-CP.
3. Conditions for recognition as a customs brokerage agent
An enterprise seeking recognition must meet the following groups of conditions:
- Personnel: employ customs brokerage staff meeting qualification requirements and holding staff codes issued as prescribed. The agent is responsible for its staff’s activities in customs procedures.
- Facilities: maintain a head office and operating premises meeting management requirements.
- IT systems: operate an information technology system connected to the customs authority for electronic customs procedures.
4. Key update: recognition within 03 working days
Under Circular 25/2026/TT-BTC, the customs authority must consider and recognize a customs brokerage agent within 03 working days of receiving a complete and valid dossier. This is a major time saving that logistics businesses should factor into staffing and service-contract planning.
5. Requirements for brokerage staff
Customs brokerage staff must meet prescribed professional qualifications and be issued staff codes by the customs authority. Persons who do not meet the conditions, or whose codes have been revoked, may not continue performing customs procedures as brokerage staff. The agent must manage, train and bear legal responsibility for its staff’s acts within the authorized scope.
6. Transition note: removed from the conditional business list?
The Investment Law 143/2025/QH15 (Appendix IV, applicable from 01/7/2026) removed “customs brokerage services” from the list of conditional business lines. However, Article 20 of the Customs Law and Decree 167/2025/ND-CP remain in force, and the agent-recognition mechanism continues to apply during the transition. Businesses should not conclude on their own that recognition is no longer needed — monitor forthcoming guidance and seek expert advice before changing operating models.
7. Violations and sanctions
Violations of customs brokerage regulations (operating without recognition, using unqualified staff, false declarations, etc.) are sanctioned under Decree 169/2026/ND-CP. Businesses should consult the original text to identify the applicable conduct and sanction framework.
8. Practical recommendations
- Standardize personnel dossiers: qualifications and valid brokerage staff codes.
- Maintain a stable IT connection with customs; keep full declaration records.
- Track regulatory developments following the sector’s removal from the conditional business list.
- Do not cite Decree 59/2018, Decree 128/2020 or the “General Department of Customs” — all have changed.
9. FAQs
Which authority recognizes customs brokerage agents?
The Department of Customs (under the Ministry of Finance). The General Department of Customs ceased to exist on 01/3/2025.
How long does recognition take?
03 working days from receipt of a complete and valid dossier, per Circular 25/2026/TT-BTC.
What qualifications do brokerage staff need?
Prescribed professional qualifications and a staff code issued by the customs authority.
Is customs brokerage still a conditional business line?
The Investment Law 143/2025 removed it from the list from 01/7/2026, but Article 20 of the Customs Law and Decree 167/2025 remain in force during the transition — further guidance is awaited.
Which decree sanctions customs brokerage violations?
Decree 169/2026/ND-CP (replacing Decree 128/2020/ND-CP).
10. Legal sources
- Customs Law 54/2014/QH13, amended by Law 90/2025/QH15 (Article 20)
- Decree 167/2025/ND-CP amending Decree 08/2015/ND-CP
- Circular 12/2015/TT-BTC; Circular 25/2026/TT-BTC
- Decree 29/2025/ND-CP; Decree 169/2026/ND-CP
- Investment Law 143/2025/QH15 (Appendix IV)
Contact FLAT Law Firm: For advice on customs agent recognition, personnel compliance and customs matters in Vietnam, please contact FLAT Law Firm.
Disclaimer: This article provides general legal information only and does not constitute legal advice for any specific case. Laws and regulations may change; please consult a lawyer before applying.
Transparency notice: This article was prepared by our editorial team with quality review (QA) support from the AI Legal Council; it has not been reviewed or approved by a human lawyer.
