DECISION

Defining functions, tasks, powers and organizational structure of Regional Customs Sub-Departments under 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 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 of Vietnam);

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;

Pursuant to Decision No. 382/QD-BTC dated February 26, 2025 of the Minister of Finance of Vietnam on function, tasks, powers and organizational structure of the Department of Vietnam Customs;

At the request of the Director of the Department of Customs and the Director of the Division of Organization and Personnel.

HEREBY DECIDES:

Article 1. Position and functions

1. Regional Customs Sub-Departments are units affiliated to the Department of Customs which assist the Director of the Department of Customs in performing state management and organizing the enforcement of customs laws and other relevant laws within the area of management of the Regional Customs Sub-Departments in accordance with law.

2. Regional Customs Sub-Departments have their legal status, their own seals, and may open accounts at the State Treasury in accordance with law.

Article 2. Tasks and powers

1. Organize, direct, instruct, and initiate implementation of the State’s regulations on customs within the jurisdiction of a Regional Customs Sub-Department, including:

a) Customs procedures, inspections, and supervision of exports, imports, goods during merchanting trade, goods being moved from one customs-controlled area (CCA) to another, goods transited through a third country, goods in transshipment; luggage of incoming/outgoing passengers and outbound vehicles, inbound vehicles, in-transit vehicles at customs controlled areas and other locations as prescribed by law;

b) Organize the implementation of tax and other revenue laws on exports, imports, and goods transited through a third country; outbound vehicles, inbound vehicles, in-transit vehicles;

c) Perform customs management of exports and imports traded through e-commerce according to the provisions of law;

d) Organize the implementation of technical measures for risk management in customs operations;

dd) Apply customs control measures to prevent smuggling, trade fraud, and illegal transportation of goods and currencies across borders; enforce the protection of intellectual property rights; prevent counterfeit goods in the customs sector; combat drugs; counter-terrorism, money laundering, and other violations of customs laws within their jurisdiction as prescribed by law;

e) Organize and implement post-clearance inspections of exports and imports in accordance with law and under their delegated authority;

g) Organize the implementation of preferential policies for enterprises in accordance with law;

h) Handle administrative violations, administrative proceedings, enforce administrative decisions, apply measures for enforcement of administrative decisions within the jurisdiction as prescribed by law.

2. Instruct, direct, and inspect their affiliated units in organizing and implementing the assigned tasks.

3. Conduct inspections, receive citizens, resolve complaints and denunciations; fight corruption and misconduct, and practice thrift and prevent wastefulness in the use of allocated assets and funds; take legal actions under their authority or petition competent authorities to take legal actions as prescribed by law.

4. Receive, accept and address information on crimes, conduct investigations and initiate criminal cases under the jurisdiction of the Directors of the Regional Customs Sub-Department.

5. Offer recommendations on issues that need amendments regarding customs policies, laws, and other related laws governing the customs sector.

6. Compile and provide data on exports, imports, goods transited through a third country, and outbound vehicles, inbound vehicles, in-transit vehicles under the management of the Regional Customs Sub-Department in accordance with law.

7. Carry out the responsibilities of members of committees, commissions, and inter-sectoral organizations in combating smuggling, trade fraud, and counterfeit goods; and preventing and controlling drugs within the jurisdiction of Regional Customs Sub-Departments.

8. Organize and implement the customs reform and modernization; apply scientific and technological advancements along with modern customs management methods into the operations of the Regional Customs Sub-Department;

9. Build and implement technical and technological solutions to meet the requirements of digital transformation in the customs sector of the Regional Customs Sub-Department.

10. Cooperate with units in their areas, state agencies and relevant organizations in performing the assigned tasks.

11. Disseminate and instruct the implementation of policies and laws on customs under the management of the Regional Customs Sub-Department in accordance with law.

12. Improve international cooperation on customs in accordance with law and as assigned or authorized by the Director of the Department of Customs.

13. Prepare final reviews and evaluations on the operation progress and performance of the Regional Customs Sub-Department; submit reports as prescribed. 

14. Manage and use officials and employees of the Regional Customs Sub-Department as prescribed by law and as delegated by the Ministry of Finance and the Department of Customs.

15. Manage and preserve records, documents, and seals; manage assets; manage and use vehicles, technical equipment, weapons, support tools, and operating funds of the Regional Customs Sub-Department in accordance with law.

16. Perform other tasks as assigned by the Director of the Department of Customs and as per the law.

Article 3. Organizational structure

1. A Regional Customs Sub-Department is comprised of:

a) Office, Divisions and Teams under the Regional Customs Sub-Department:

- Office;

-  Organization and Personnel Division.

- Information Technology Division (if any);

- Risk Management Division (if any);

- Risk Management and Information Technology Division (if any);

- Customs Operations Division;

- Customs Control Teams;

- Customs Procedure inspection and Post-customs clearance inspection;

- Customs Clearance Teams (if any);

b) Customs authorities at border checkpoints/outside border checkpoints

Teams, Customs authorities at border checkpoints/outside border checkpoints have their legal status, their own seals, and may open accounts at the State Treasury as prescribed by law.

The number of Office, Divisions, Teams and Customs authorities at border checkpoints/outside border checkpoints under the Regional Customs Sub-Department is specified in the Appendix enclosed herewith.

2. The allocation of personnel for the Regional Customs Sub-Department is determined by the Director of the Department of Customs within the total number of assigned personnel.

3. The Director of the Department of Customs shall:

a) Arrange Office, Divisions and Teams at Regional Customs Sub-Departments in a manner that ensures the number specified in the Appendix enclosed herewith;

b) Decide the names, offices and management areas of Customs authorities at border checkpoints/outside border checkpoints in a manner that ensures the number specified in Appendix enclosed herewith;

c) Define functions, tasks and powers of units under the Regional Customs Sub-Departments.

Article 4. Leaders

1. A Regional Customs Sub-Department has a Director and a number of Deputy Directors. The number of Deputy Directors shall comply with the regulations of law.

2. The Director is the leader of the Regional Customs Sub-Department who is responsible before the Director of the Department of Customs and before the law for the entire operations of the Regional Customs Sub-Department.

3. Deputy Directors shall take responsibility before the Director of the Regional Customs Sub-Department and before the law for the assigned tasks.

Article 5. Transitional provisions

1. Regional Customs Sub-Departments are responsible for receiving the tasks, powers, obligations, and responsibilities of the Provincial, Inter-provincial, and Municipal Customs Departments as stipulated in legislative documents, instructions, processes, and regulations issued by the Minister of Finance and the General Director of the General Department of Customs until competent authorities amend, supplement, or replace these documents.

2. The Director of the Department of Customs is responsible for organizing and arranging for Regional Customs Sub-Departments and the units under the Regional Customs Sub-Departments to commence operations before June 1, 2025.

Article 6. Entry into force and responsibility for implementation

This Decision comes into force from the day on which it is signed. The Director of the Department of Customs, the Chief of the Ministry Office, Director of the Organization and Personnel Department, Heads of ministerial agencies and units, and relevant individuals are responsible for implementation of this Decision./.

APPENDIX

The number of Offices, Divisions, Teams and Customs authorities at border checkpoints/outside border checkpoints under Regional Customs Sub-Departments
(enclosed with Decision No. 966/QD-BTC dated March 03, 2025 of the Ministry of Finance)