Organizational structure of the Department of Customs of Vietnam from March 1, 2025

Organizational structure of the Department of Customs of Vietnam from March 1, 2025

From March 1, 2025, the Department of Customs is an organization under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in state management of customs and organizing the implementation of customs laws nationwide.

The Department of Customs has legal status, a seal featuring the National Emblem, a separate account at the State Treasury, and headquarters in Hanoi City.

Regarding organizational structure, the Department of Customs is structured from central to local levels in a three-tier model:

(1) The Department of Customs has 12 units at the Central level:

- Office;

- Legal Department;

- Personnel and Organization Department;

- Inspection and Audit Department;

- Finance and Administration Department;

- Customs Management and Supervision Department;

- Customs Tax Operations Department;

- Risk Management Department;

- Information Technology and Customs Statistics Department;

- Customs Inspection Sub-department;

- Anti-smuggling Investigation Sub-department;

- Post-clearance Audit Sub-department.

The organizations specified in (1) are administrative bodies assisting the Director of Customs in executing the state's management functions.

The Office, Information Technology and Customs Statistics Department, Customs Inspection Sub-department, Anti-smuggling Investigation Sub-department, Post-clearance Audit Sub-department have legal status, their own seals, and are allowed to open accounts at the State Treasury as per legal regulations.

The Finance and Administration Department has 4 sections; the Customs Management and Supervision Department has 5 sections; the Customs Tax Operations Department has 4 sections; the Risk Management Department has 5 sections; the Office has 5 sections; the Information Technology and Customs Statistics Department has 7 sections; the Customs Inspection Sub-department has 3 rooms, 5 teams; the Anti-smuggling Investigation Sub-department has 4 rooms, 8 teams; the Post-clearance Audit Sub-department has 4 rooms, 6 teams.

The teams under the Customs Inspection Sub-department; Anti-smuggling Investigation Sub-department; Post-clearance Audit Sub-department have their own seals as per legal regulations.

(2) Local Customs Sub-departments are organized into 20 districts. The names, headquarters, and management areas of the Customs District Sub-departments are specified in the attached Appendix.

The Customs District Sub-departments are organized with an average of no more than 8 Offices, Departments, and Operation Teams per Customs District Sub-department.

(3) Border/Outside Border Customs under the management of Customs District Sub-departments.

The number of Border/Outside Border Customs units shall not exceed 165. The Border/Outside Border Customs do not organize internal units and operate according to specialized officer policies.

The Customs District Sub-departments, Teams under Customs District Sub-departments, and Border/Outside Border Customs under Customs District Sub-departments have legal status, their own seals, and are allowed to open accounts at the State Treasury as per legal regulations.

(4) Responsibilities of the Director of Customs:

- Propose to the Minister of Finance the regulation of functions, tasks, powers, and organizational structure of Customs District Sub-departments, Customs Inspection Sub-department, Anti-smuggling Investigation Sub-department, Post-clearance Audit Sub-department.

- Regulate the functions, tasks, powers, and organizational structure of Departments and the Office under the Department of Customs.

More details can be found in Decision 382/QD-BTC effective from March 1, 2025.

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