MINISTRY OF
FINANCE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 382/QD-BTC
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Hanoi, February
26, 2025
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DECISION
ON FUNCTIONS, TASKS,
POWERS AND ORGANIZATIONAL STRUCTURE OF THE DEPARTMENT OF CUSTOMS
THE MINISTER OF FINANCE
Pursuant to Decree No. 123/2016/ND-CP dated
September 01, 2016 of the Government on functions, tasks, powers and
organizational structure of the Ministries and Ministerial agencies (amended by
Decree No. 101/2020/ND-CP dated August 28, 2020 and Decree No. 83/2024/ND-CP
dated July 10, 2024 of the Government);
Pursuant to Decree No. 29/2025/ND-CP dated
February 24, 2025 of the Government on functions, tasks, powers and organizational
structure of the Ministry of Finance;
At the request of the Director of the Department
of Customs and the Director of the Department of Organization and Personnel,
HEREBY DECIDES:
Article 1. Positions and functions
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2. The Department of Customs has legal status, a
seal bearing the National Emblem of Vietnam, a separate account at the State
Treasury, and is headquartered in Hanoi.
Article 2. Tasks and powers
1. Submit the following documents to the Minister
of Finance to submit them to the Government and the Prime Minister for
consideration and decision:
a) Draft laws, draft ordinances, draft resolutions
of the National Assembly, draft resolutions of the Standing Committee of
National Assembly; draft resolutions and decrees of the Government; draft
decisions and directives of the Prime Minister on customs activities;
b) Strategies, planning, plans, national target
programs, action programs, important schemes and projects regarding customs
activities;
c) The estimated annual state budget revenues from
the export, import, exit, entry, and transit across the territory of Vietnam in
accordance with the provisions of the Law on State Budget.
2. Submit the following documents to the Minister
of Finance for consideration and decision:
a) Draft Circulars, decisions, directives and other
documents on customs activities;
b) Annual plans of the Department of Customs;
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3. Promulgate, within its jurisdiction,
instructional documents on customs operation; case-specific documents in
accordance with the provisions of law under the management of the Department of
Customs or propose competent authorities to provide guidance and address
policy-related issues in the field of customs as assigned and decentralized.
4. Organize implementation of legislative
documents, strategies, planning, plans, programs, projects and schemes
regarding customs activities after they are issued and approved by competent
authorities.
5. Organize performance of tasks:
a) Conduct customs inspection and supervision of
exports, imports and goods in transit; means of transport for exit, entry, and
transit;
b) Organize implementation of regulations of law on
tax and other revenues in accordance with law on exports and imports;
c) Organize performance of analysis-related tasks
to classify exports and imports in accordance with law; inspect standards,
quality, quarantine, and food safety standards for exports and imports at the
request of ministries, central authorities or as assigned by the Prime Minister
in accordance with the provisions of law;
d) Organize implementation of technical measures
for risk management in customs operations;
dd) Prevent and combat smuggling, illegal
transportation of goods and currency across borders; prevent and combat
drug-related offenses; exercise customs control to enforce the protection of
intellectual property rights; implement anti-counterfeiting measures in the
field of customs within the scope of customs controlled areas; cooperate in
anti-smuggling and illegal transportation of goods across borders outside the
scope of customs controlled areas; investigate and initial criminal prosecution
against violations of law.
e) Organize implementation of post-clearance
inspections for exports and imports;
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h) Implement customs management for exports and
imports traded through e-commerce in accordance with the provisions of law and
international commitments, treaties to which Vietnam is a signatory.
i) Produce customs statistics on exports and
imports as per regulations;
k) Submit proposals to competent state agencies
concerning policies and measures for state management of customs with regard to
export, import, exit, entry, transit activities and tax policies applicable to
exports and imports.
6. Inform, disseminate, and promote laws in areas
under the management of the Department of Customs.
7. Carry out legal work in accordance with the
provisions of law and the assignment and delegation of the Minister of Finance.
8. Guide, implement, inspect the enforcement of
customs law; enforce the law on handling administrative violations, and the law
on administrative procedures; provide legal support to organizations and
individuals engaged in export and import activities in accordance with the law.
9. Conduct inspections, checks, receive citizens,
resolve complaints and denunciations; handle violations of customs law within
the Department's jurisdiction or petition competent authorities to handle such
violations in accordance with the law; engage in anti-corruption and thrift
practice and wastefulness prevention in the use of property and funds allocated
according to the provisions of law.
10. Implement international customs cooperation in
accordance with the provisions of law and the assignment and delegation of the
Minister of Finance.
11. Organize research on and application of science
and technology, innovation and modern customs management methods in the customs
sector.
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13. Manage and operate the Vietnam Trade
Information Portal (VTIP).
14. Manage the organization of the apparatus, the
staffing of officials, the number of employees in public service providers, the
number of contracts for support and service work; job positions, the structure
of officials by rank, the structure of public employees by professional title;
implement salary regulations and policies, regulations on treatment, planning,
appointment, rotation, transfer, dismissal, training, refresher training,
emulation, reward, and discipline for officials, public employees, and workers
under the management of the Department of Customs according to the delegation
of the Minister of Finance and the provisions of law.
15. Implement administrative reforms according to
the objectives and contents of the administrative reform program approved by
the Minister of Finance.
16. Manage assigned finance and property according
to the delegation of the Minister of Finance and the provisions of law.
17. Perform other tasks and powers assigned by the
Minister of Finance and in accordance with law.
Article 3. Organizational structure
The Department of Customs shall be organized from
central to local echelons according to a three-tier model.
1. The Department of Customs at the central level
has 12 units.
a) Office;
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c) Division of Organization and Personnel;
d) Inspection Division;
dd) Finance - Administration Division;
e) Division of Customs management
supervision;
g) Division of Customs tax operations;
h) Division of Risk management;
i) Division of Information technology and Customs
statistics;
k) Sub-Department of Customs Inspection;
l) Sub-Department of Anti-Smuggling Investigation;
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The organizations specified in clause 1 of this
Article shall assist the Director of the Department of Customs in performing
the function of state management.
The Office, Division of Information technology and
Customs statistics, Sub-Department of Customs Inspection, Sub-Department of
Anti-Smuggling Investigation and Sub-Department of Post-clearance inspection
shall have its legal status, have its own seal and have its account opened at
the State Treasury in accordance with the law.
The Finance - Administration Division has 4 teams;
Division of Customs management supervision has 5 teams; Division of Customs tax
operations has 4 teams; Division of Risk management has 5 teams; Office has 5
teams; Division of Information technology and Customs statistics has 7 teams;
Sub-Department of Customs Inspection has 3 departments and 5 teams;
Sub-Department of Anti-Smuggling Investigation has 4 departments and 8 teams;
Sub-Department of Post-clearance inspection has 4 department and 6 teams.
The teams of the Sub-Department of Customs
Inspection; Sub-Department of Anti-Smuggling Investigation and Department of
Post-clearance inspection shall have their own seals in accordance with law.
2. Regional Customs Sub-Departments are
organized in 20 regions. Names, headquarters and management areas of Regional
Customs Sub-Departments are specified in the Appendix enclosed herewith.
A Regional Customs Sub-Department may have up to 8
offices, departments and customs teams.
3. Customs authorities at border checkpoints/outside
border checkpoints affiliated to Regional Customs Sub-Departments.
The maximum number of Customs authorities at border
checkpoints/outside border checkpoints shall be 165 units. Customs authorities
at border checkpoints/outside border checkpoints shall not organize internal
units and operate as regulatory specialists.
Regional Customs Sub-Departments, their Teams and
Customs authorities at border checkpoints/outside border checkpoints affiliated
to them shall have their legal status, seals and accounts opened at the State
Treasury in accordance with law.
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a) Propose to the Minister of Finance to stipulate
functions, tasks, powers and organizational structures of Regional Customs
Sub-Departments, Sub-Department of Customs Inspection, Sub-Department of
Anti-Smuggling Investigation and Department of Post-clearance inspection.
b) Stipulate functions, tasks, powers and
organizational structures of the Divisions and the Office of the Department of
Customs.
Article 4. Leaders of the Department of Customs:
1. The Department of Customs has a Director and a
number of Deputy Directors.
2. The Director is the head of the Department of
Customs and takes responsibility before the Minister of Finance and before the law
for all operations of the Department of Customs. The Deputy Directors shall
take responsibility before the Director and before the law for the assigned
fields.
Article 5. Transition clauses
1. The Department of Customs shall inherit the
tasks, powers, obligations and responsibilities of the General Department of
Customs stipulated in legislative documents, guiding documents, procedures and
regulations issued by the Minister of Finance until this Decision is amended or
replaced by competent authorities.
2. The Director shall organize and arrange
affiliated units of the Department of Customs to commence operations according
to the new model within 03 months from the effective date of this Decision.
Article 6. Entry into force and responsibilities
for implementation
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2. The Director of the Department of Customs, Chief
of the Office of the Ministry of Finance, Director of the Department of
Personnel and Organization, Heads of relevant agencies, units and individuals
are responsible for implementation of this Decision./.
MINISTER
Nguyen Van Thang
APPENDIX
Names, headquarters and management areas of
Regionnal Customs Sub-Departments
(enclosed with Decision No. 382/QD-BTC dated February 26, 2025 of the
Ministry of Finance)
No
Unit
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Headquarters
1
Region I Customs Sub-Department
Hanoi, Vinh Phuc, Phu Tho, Hoa Binh, Yen Bai
Hanoi
2
Region II Customs Sub-Department
Ho Chi Minh City
Ho Chi Minh City
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Region III Customs Sub-Department
Hai Phong, Thai Binh
Hai Phong
4
Region IV Customs Sub-Department
Hung Yen, Hai Duong, Ha Nam, Nam Dinh
Hung Yen
5
Region V Customs Sub-Department
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Bac Ninh
6
Region VI Customs Sub-Department
Lang Son, Cao Bang
Lang Son
7
Region VII Customs Sub-Department
Ha Giang, Lao Cai, Dien Bien, Lai Chau, Son La
Lao Cai
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Region VIII Customs Sub-Department
Quang Ninh
Quang Ninh
9
Region IX Customs Sub-Department
Quang Binh, Quang Tri, Hue
Quang Binh
10
Region X Customs Sub-Department
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Thanh Hoa
11
Region XI Customs Sub-Department
Nghe An, Ha Tinh
Ha Tinh
12
Region XII Customs Sub-Department
Da Nang, Quang Nam, Quang Ngai
Da Nang
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Region XIII Customs Sub-Department
Khanh Hoa, Ninh Thuan, Binh Dinh, Phu Yen
Khanh Hoa
14
Region XIV Customs Sub-Department
Gia Lai, Kon Tum, Dak Lak, Dak Nong, Lam Dong
Dak Lak
15
Region XV Customs Sub-Department
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Ba Ria - Vung Tau
16
Region XVI Customs Sub-Department
Binh Duong, Binh Phuoc, Tay Ninh
Binh Duong
17
Region XVII Customs Sub-Department
Long An, Ben Tre, Tien Giang
Long An
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Region XVIII Customs Sub-Department
Dong Nai
Dong Nai
19
Region XIX Customs Sub-Department
Can Tho, Ca Mau, Hau Giang, Vinh Long, Tra Vinh,
Soc Trang, Bac Lieu
Can Tho
20
Region XX Customs Sub-Department
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Dong Thap