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

1. The Department of Customs is an organization under the Ministry of Finance, responsible for advising and assisting the Minister of Finance in state management of customs activities and organization of the enforcement of customs laws nationwide.

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;

c) Vietnam’s nomenclature of exports and imports in accordance with the Customs Law.

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;

g) Organize provision of incentives for enterprises in accordance with customs laws;

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. Organize provision of information on and dissemination of laws on fields 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.

12. Develop the national customs database; implement digital transformation under the management of the Department of Customs as a foundation for the realization of digital customs and smart customs; organize the development of the national and ASEAN single-window mechanism, and implement interlinked single-window system between the national one-stop division and international business organizations, countries or territories according to the international commitments to which Vietnam is a signatory or as assigned by the Government.

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;

b) Legal Division;

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;

m) Sub-Department of Post-clearance inspection.

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.

4. The Director of the Department of Customs shall:

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

1. This Decision comes into force from March 01, 2025.

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./.

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)

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