What are the Duties of the Customs Department?

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Decree 36/2015/ND-CP stipulates the duties and activities of the Customs Department as follows:

- Organize, direct, guide, and deploy affiliated units to implement customs laws in the region, including:

- Customs procedures, inspection, and customs supervision for exported, imported goods, goods transferred through the border gate, goods in transit, luggage of people exiting and entering the country, and means of transportation exiting, entering, and transiting as per the law.

- Apply necessary operational measures to proactively prevent and combat smuggling, illegal transportation of goods and drugs across borders within the management area. Coordinate in performing tasks of smuggling prevention and combating illegal transportation of goods and drugs across borders outside the management area of the Customs Department as stipulated by the law.

- Carry out the law on taxes and other revenues for exported and imported goods.

- Post-clearance inspection for exported and imported goods as per the law.

- Collect state statistics about customs for exported, imported, transited goods, and means of transportation exiting, entering, and transiting within the management scope of the Customs Department as stipulated by the law.

- Inspect and oversee the implementation of customs policies and laws as stipulated by the law.

- Propose amendments and supplements to customs laws for export, import, exit, entry, and transit activities and tax policies for exported and imported goods; report to the Director-General of the General Department of Customs on arising issues and matters beyond the Customs Department's authority to resolve.

- The Minister of Finance specifies the functions, tasks, and powers of the Customs Department.

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

Le Hai

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