From June 10, 2015, the Customs Sub-department must perform the following tasks and activities

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Decree 36/2015/ND-CP stipulates the duties and activities of the Customs Sub-department, Customs Control Team, and equivalent units, including the following tasks:

- Organizing the implementation of duties and powers as prescribed by the Customs Law, other relevant legal provisions, and the specific duties and powers as follows:

- Carrying out customs procedures, inspection, and supervision of exported, imported, transshipped, and transited goods; luggage, and vehicles on exit, entry, and transit in accordance with the law.- Conducting customs control to prevent and combat smuggling, commercial fraud, illegal transportation of goods across borders, and drug prevention within the customs operation area.- Coordinating with other functional forces to prevent and combat smuggling, commercial fraud, and illegal transportation of goods across borders outside the customs operation area.- Collecting taxes and other revenues as prescribed by law for exported and imported goods; determining tax, tracking, and collecting overdue taxes, enforcing tax collection; ensuring accurate, sufficient, and prompt submission to the state budget.- Organizing post-clearance inspections as prescribed.- Conducting state statistics on customs for exported, imported, and transited goods, and vehicles on exit, entry, and transit within the management scope.

- Inspecting the implementation of customs policies and laws by officials of the Customs Sub-department, Customs Control Team, and equivalent units.

- Proposing to competent authorities to amend and supplement the legal provisions on customs for export, import, exit, entry, transit activities, and tax policies for exported and imported goods, and issues beyond the resolution authority of the Customs Sub-department, Customs Control Team, and equivalent units. The General Director of the General Department of Customs stipulates the specific functions, tasks, and powers of the Customs Sub-department, Customs Control Team, and equivalent units.

For details, see Decree 36/2015/ND-CP, effective from June 10, 2015.

Le Hai

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