What are tasks and operation of the General Department of Customs in Vietnam?
What are tasks and operation of the General Department of Customs in Vietnam?
Hello Lawnet. I'm researching on export activities for my scientific research report. I have a qeustion related to the law on customs. What are tasks and operation of the General Department of Customs in Vietnam? Thank you!
What are tasks and operation of the General Department of Customs in Vietnam? - Image from Internet
Pursuant to the Decree 36/2015/ND-CP stipulating tasks and operation of the General Department of Customs in Vietnam as follows:
1. To submit to the Minister of Finance for further submission to the Government or the Prime Minister for consideration and decision:
a/ Draft laws, ordinances and resolutions of the National Assembly; draft resolutions of the National Assembly Standing Committee; draft resolutions and decrees of the Government; and draft decisions and directives of the Prime Minister on customs;
b/ Strategies, master plans, plans, national target programs and important programs of action, schemes and projects on customs;
c/ Annual import and export duty estimates in accordance with the State Budget Law.
2. To submit to the Minister of Finance for consideration and decision:
a/ Draft circulars, decisions, directives and other documents on customs;
b/ Annual activity plans of the customs service.
3. To promulgate according to its competence documents providing professional guidance; documents falling under the scope of its management in accordance with law.
4. To organize the implementation of legal documents, strategies, master plans, plans, programs, projects and schemes on customs after they are promulgated or approved by competent authorities.
5. To organize the performance of the following tasks:
a/ To carry out customs procedures and conduct customs inspection and supervision of imported, exported and transit goods; vehicles on exit or entry or in transit;
b/ To prevent and combat smuggling and illegal cross-border transportation of goods within customs operation areas; and to take measures to prevent and combat smuggling and illegal cross-border transportation of goods outside customs operation areas in accordance with law;
c/ To organize the implementation of the laws on taxes and other charges on imported and exported goods in accordance with law;
d/ To carry out post-customs clearance inspection of imported and exported goods;
dd/ To make state statistics on customs.
6. To conduct inspection and examination and settle complaints and denunciations; to handle according to its competence or propose to competent authorities for handling under law violations of the customs law; to prevent and fight corruption and negative practices; to practice thrift and combat waste in the use of assigned assets and allocated funds in accordance with law.
7. To propose to competent state agencies policies and measures for customs-related state management of import, export, exit, entry and transit activities and tax policies applicable to imported and exported goods.
The Prime Minister shall define functions, tasks and powers of the General Department of Customs.
Best regards!









