Organizational structure of the Customs Department from central to local level in Vietnam according to the 3-level model

Organizational structure of the Customs Department from central to local level in Vietnam according to the 3-level model​ (Image from Internet)

The Minister of Finance issued Decision 382/QD-BTC on February 26, 2025, stipulating the functions, tasks, powers, and organizational structure of the Customs Department.

Organizational structure of the Customs Department from central to local level in Vietnam according to the 3-level model

According to Article 3 of Decision 382/QD-BTC dated February 26, 2025, the Customs Department is organized from central to local level following a 3-level model:

- The Customs Department has 12 units at the central level:

+ Office;

+ Legal Department;

+ Personnel Organization Department;

+ Inspection Department;

+ Financial and Administration Department;

+ Customs Supervision and Management 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 Clause 1, Article 3 of Decision 382/QD-BTC dated February 26, 2025, are administrative organizations assisting the General Director of the Customs Department in performing state 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 entity status, their own seals, and can open accounts at the State Treasury in accordance with the law.

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

The teams within the Customs Inspection Sub-department, Anti-smuggling Investigation Sub-department, and Post-clearance Audit Sub-department have separate seals as regulated by law.

- Local Customs Sub-departments are organized into 20 regions. The names, headquarters, and management areas of the regional Customs Sub-departments are according to the attached Appendix.

Regional Customs Sub-departments are organized with an average of no more than 8 Offices, Departments, and Task Forces per regional Customs Sub-department.

- Border/non-border Customs under the regional Customs Sub-department.

The number of border/non-border Customs units does not exceed 165 units. Border/non-border Customs do not organize internal units and operate based on expert policies.

The regional Customs Sub-departments, the Teams under the regional Customs Sub-departments, and the border/non-border Customs under the regional Customs Sub-department have legal entity status, their own seals, and can open accounts at the State Treasury in accordance with the law.

- The General Director of the Customs Department has responsibilities:

+ To submit to the Minister of Finance for stipulating the functions, tasks, powers, and organizational structure of the regional Customs Sub-departments, Customs Inspection Sub-department, Anti-smuggling Investigation Sub-department, Post-clearance Audit Sub-department.

+ To stipulate the functions, tasks, powers, and organizational structure of the Departments and Office under the Customs Department.

Position and function of the Customs Department of Vietnam

The position and function of the Customs Department according to Article 1 of Decision 382/QD-BTC dated February 26, 2025, are as follows:

- The Customs Department is an organization under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in state management over customs and organizing the implementation of customs law nationwide.

- The Customs Department has legal entity status, a seal bearing the national emblem, a separate account at the State Treasury, and its headquarters in Hanoi.

Decision 382/QD-BTC takes effect from March 1, 2025.

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