Organizational structure of the Vietnam customs

Organizational structure of the Vietnam customs

Pursuant to Article 7 of Decree 36/2015/ND-CP, the organizational structure of the Vietnam customs is as follows:

- The General Department of Customs:

+ The office, departments and public non-business units;

+ Customs Departments.

The Prime Minister shall prescribe the organizational structure of the General Department of Customs.

- Customs Departments:

+ Offices and advisory divisions assisting the director of the Customs Department;

+ Customs Branches, customs control squads and equivalent units.

The Minister of Finance shall prescribe the organizational structure of Customs Departments; and decide on the establishment and reorganization of Customs Branches, customs control squads and equivalent units.

- In case of necessity to meet management requirements, the General Director of Customs shall decide on the establishment or reorganization of professional teams or groups of Customs Branches, customs control squads and equivalent units as decentralized by the Minister of Finance.

Organizational structure of the Vietnam customs (Internet image) 

Tasks and operation of the General Department of Customs in Vietnam

Pursuant to Article 8 of Decree 36/2015/ND-CP, tasks and operation of the General Department of Customs include:

- To submit to the Minister of Finance for further submission to the Government or the Prime Minister for consideration and decision:

+ 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;

+ Strategies, master plans, plans, national target programs and important programs of action, schemes and projects on customs;

+ Annual import and export duty estimates in accordance with the State Budget Law.

- To submit to the Minister of Finance for consideration and decision:

+ Draft circulars, decisions, directives and other documents on customs;

+ Annual activity plans of the customs service.

- To promulgate according to its competence documents providing professional guidance; documents falling under the scope of its management in accordance with law.

- 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.

- To organize the performance of the following tasks:

+ 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;

+ 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;

+ To organize the implementation of the laws on taxes and other charges on imported and exported goods in accordance with law;

+ To carry out post-customs clearance inspection of imported and exported goods;

+ To make state statistics on customs.

- 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.

- 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.

Mai Thanh Loi

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