What is the position and function of the General Department of Customs of Vietnam?

What is the position and function of the General Department of Customs of Vietnam?

Based on Article 1 of Decision 65/2015/QD-TTg, the regulations are as follows:

Position and Function

1. The General Department of Customs is an organization under the Ministry of Finance, performing advisory functions to assist the Minister of Finance in state management over customs and the enforcement of customs laws nationwide.

2. The General Department of Customs is a legal entity with its own seal featuring the National Emblem, its own account at the State Treasury, and its headquarters in Hanoi.

Thus, the General Department of Customs is an organization under the Ministry of Finance, performing advisory functions to assist the Minister of Finance in state management over customs and the enforcement of customs laws nationwide.

The General Department of Customs is a legal entity with its own seal featuring the National Emblem, its own account at the State Treasury, and its headquarters in Hanoi.

What is the position and function of the General Department of Customs of Vietnam? (Image from the Internet)

What are regulations on leadership of the General Department of Customs in Vietnam?

Based on Article 4 of Decree 96/2002/ND-CP, the regulations regarding the leadership of the General Department of Customs are as follows:

Leadership of the General Department of Customs

The General Department of Customs has a Director-General and several Deputy Directors-General. The Director-General of the General Department of Customs is appointed by the Prime Minister of the Government of Vietnam upon the recommendation of the Minister of Finance. The Director-General is responsible to the Minister of Finance for all activities of the General Department of Customs.

The Deputy Directors-General of the General Department of Customs are appointed by the Minister of Finance upon the recommendation of the Director-General. They are responsible to the Director-General for the tasks assigned to them.

The leadership of the General Department of Customs includes the Director-General and several Deputy Directors-General.

- The Director-General of the General Department of Customs is appointed by the Prime Minister of the Government of Vietnam upon the recommendation of the Minister of Finance.

- The Deputy Directors-General of the General Department of Customs are appointed by the Minister of Finance upon the recommendation of the Director-General of the General Department of Customs.

What are the tasks and powers of the General Department of Customs of Vietnam?

Based on Article 2 of Decision 65/2015/QD-TTg, the tasks and powers of the General Department of Customs are as follows:

(1) Submit to the Minister of Finance for submission to the Government of Vietnam and the Prime Minister for consideration and decision:

- Law projects, ordinance projects, draft resolutions of the National Assembly; draft resolutions of the Standing Committee of the National Assembly; draft resolutions, decrees of the Government of Vietnam; draft decisions, directives of the Prime Minister on customs;

- Strategies, plannings, plans, national target programs, action programs, important projects concerning customs;

- Annual budget estimates for import-export tax as prescribed by the Law on State Budget.

(2) Submit to the Minister of Finance for consideration and decision:

- Draft circulars, decisions, directives, and other legal documents on customs;

- Annual activity plans of the customs sector;

- List of Vietnamese export and import goods in accordance with the Customs Law.

(3) Issue within its competence guidelines, professional documents, and individual documents as prescribed by law under its management scope.

(4) Organize the implementation of legal documents, strategies, planning, plans, programs, projects about customs after approval or promulgation by competent authorities.

(5) Conduct propaganda, dissemination, and education on customs law.

(6) Organize the performance of tasks:

- Inspection and supervision of customs for export, import, transit goods; entry, exit, transit means of transport;

- Prevention and combating of smuggling, illicit trafficking of goods across borders within customs operation areas; implement measures against smuggling, illicit trafficking outside customs operation areas as defined by law;

- Organize risk management techniques in customs operations;

- Implement laws on taxes and other revenues according to legal regulations for export, import goods;

- Perform post-custom clearance inspection for export, import goods;

- Organize the analysis, inspection of standards, quality, quarantine, food safety standards for export, import goods upon request of other Ministries or the assignment of the Prime Minister; undertake the classification of export, import goods under legal standards;

- Implement preferred policies for enterprises under customs law;

- Suggest competent state agencies on guidelines, state management measures concerning customs for export, import, entry, exit, transit activities, and tax policies for export, import goods.

(7) Inspect, resolve complaints, denunciations; handle violations within competence or recommend competent authorities for law violations in customs; combat corruption, negativity, and practice thrift to prevent wastefulness in using assets, funds allocated as prescribed by law.

(8) Conduct research, apply science, technology, and modern customs management methods in the customs sector.

(9) Guide the implementation of customs law; support taxpayers concerning export, import goods according to the law.

(10) Build a national database on customs; implement national and ASEAN single window mechanisms and connect with international economic organizations, countries, and territories under international commitments Vietnam is a member or assigned by the Government of Vietnam; undertake state statistical work on customs.

(11) Implement international cooperation on customs under assignments and decentralization of the Minister of Finance and legal regulations.

(12) Manage organizational structure, staffing; implement remuneration, salary policies, preferential policies, competition rewards, discipline, training, and development for officials and public employees under its management scope according to the Minister of Finance's decentralization and the law.

(13) Perform administrative reform according to objectives and content approved by the Minister of Finance.

(14) Manage finance, assets allocated as prescribed by law.

(15) Execute other tasks and powers assigned by the Minister of Finance and as prescribed by law.