Decision No. 02/2010/QD-TTg stipulates the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance.

Decision No. 02/2010/QD-TTg stipulates the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance. The General Department of Customs has legal personality and performs various tasks such as advising, state management over customs, issuing professional guidance documents, organizing the enforcement of laws, inspection, supervision, anti-smuggling, inspection, auditing, and administrative reform. Its organizational structure includes Departments, Bureaus, Local Customs Branches, and some public service units.

Số hiệu02/2010/QĐ-TTg
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Tấn Dũng — Thủ tướng
Cập nhật27/06/2026
NgànhFinance
Lĩnh vựcCustoms
Ngày ban hành15/01/2010
Ngày áp dụng15/03/2010
Ngày hết hiệu lực05/02/2016
Tình trạngExpired
✦ Tóm lược thông minh

Decision No. 02/2010/QD-TTg stipulates the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance. The General Department of Customs has legal personality and performs various tasks such as advising, state management over customs, issuing professional guidance documents, organizing the enforcement of laws, inspection, supervision, anti-smuggling, inspection, auditing, and administrative reform. Its organizational structure includes Departments, Bureaus, Local Customs Branches, and some public service units.

Đối tượng áp dụng

The General Department of Customs under the Ministry of Finance

Các điểm cốt lõi

  • The General Department of Customs performs the function of advising and assisting the Minister in managing state affairs related to customs and organizing the enforcement of laws.
  • The General Department of Customs has legal personality, its own seal, an account at the State Treasury, and headquarters in Hanoi.
  • The General Department of Customs carries out tasks such as proposing draft laws, resolutions, strategies, and plans on customs; issuing professional guidance documents; organizing the implementation of tax laws and post-clearance inspections.
  • The organizational structure includes the Legal Affairs Department, International Cooperation Department, Cadre Organization and Personnel Department, Financial and Administrative Management Department, Office, Inspectorate, Customs Supervision and Management Bureau, Import-Export Tax Bureau, Anti-Smuggling Investigation Bureau, Post-Clearance Inspection Bureau, Information Technology and Statistics Bureau, Center for Analysis and Classification of Import-Export Goods, Customs Research Institute, Vietnam Customs College, and Customs Newspaper.
  • The Director-General and Deputy Director-General of the General Department of Customs are appointed and relieved from office by the Minister of Finance. The Director-General is responsible before the law for all activities of the General Department.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Strengthening the effectiveness of state management over customs, improving the quality of customs services.
  • Negative impact: May increase the workload for General Department of Customs staff due to the requirement to perform multiple tasks.
  • Beneficiaries: Export-import enterprises and citizens through improved procedures and quality of customs services.

❓ Câu hỏi thường gặp

Who appoints the Director-General of the General Department of Customs?

The Director-General is appointed by the Minister of Finance.

Does the General Department of Customs have legal personality?

Yes, the General Department of Customs has legal personality and its own seal.

What tasks does the General Department of Customs carry out?

The General Department of Customs carries out tasks such as advising, state management over customs, issuing professional guidance documents, organizing the enforcement of laws, inspection, supervision, anti-smuggling, inspection, auditing, and administrative reform.

What does the organizational structure of the General Department of Customs include?

The organizational structure includes the Legal Affairs Department, International Cooperation Department, Cadre Organization and Personnel Department, Financial and Administrative Management Department, Office, Inspectorate, Customs Supervision and Management Bureau, Import-Export Tax Bureau, Anti-Smuggling Investigation Bureau, Post-Clearance Inspection Bureau, Information Technology and Statistics Bureau, Center for Analysis and Classification of Import-Export Goods, Customs Research Institute, Vietnam Customs College, and Customs Newspaper.

What is the Director-General responsible for?

The Director-General is responsible to the Minister of Finance and before the law for all activities of the General Department of Customs. Deputy Directors-General are responsible to the Director-General and before the law for the areas of work assigned to them.

Toàn văn

 

Pursuant to …;
Regulations on the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Based on the Customs Law dated June 29, 2001, and the Law Amending and Supplementing Certain Provisions of the Customs Law dated June 14, 2005;
Based on Decree No. 178/2007/ND-CP dated December 3, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Considering the proposal of the Minister of Finance,
DECISION:
Article 1. Position and Functions
1. The General Department of Customs is an agency under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in state management of customs and organizing the enforcement of laws on customs.
2. The General Department of Customs has legal personality, a seal with the National Emblem, a separate account at the State Treasury, and its headquarters in Hanoi City.
Article 2. Tasks and Powers
The General Department of Customs shall perform the following tasks and powers:
1. Submit to the Minister of Finance for submission to the Government and the Prime Minister for consideration and decision:
a) Draft laws, draft resolutions of the National Assembly; draft ordinances, draft resolutions of the Standing Committee of the National Assembly; draft decrees of the Government; draft decisions of the Prime Minister concerning customs;
b) Strategies, plans, national target programs, action programs, projects, and important initiatives regarding customs;
c) Annual budget for import and export tax revenue according to the State Budget Law.
2. Submit to the Minister of Finance for consideration and decision:
a) Draft circulars and other documents concerning customs;
b) Annual activity plans of the customs sector.
3. Issue professional guidance documents, internal regulatory documents, and individual documents within the scope of management of the General Department of Customs.
4. Organize the implementation of regulatory legal documents, strategies, plans, programs, projects, and initiatives concerning customs after they have been issued or approved by competent authorities.
5. Propagate, disseminate, and educate on laws concerning customs.
6. Organize the performance of tasks:
a) Customs inspection and supervision of exported, imported, and transiting goods; means of transport exiting, entering, and transiting the country;
b) Prevent smuggling and illegal transportation of goods across borders within the operational area of customs; implement measures to prevent smuggling and illegal transportation of goods across borders outside the operational area of customs as prescribed by the Government;
c) Implementing tax and other revenue laws for exported and imported goods.
d) Conduct post-clearance inspections on exported and imported goods.
d) Advise relevant state agencies with authority on policies and measures for state management of customs concerning export, import, exit, entry, transit, and tax policies for exported and imported goods.
7. Inspect, audit, handle complaints and denunciations; process violations of customs laws within its authority or recommend competent authorities to process such violations according to the law; prevent corruption and waste in the use of assets and funds allocated according to the law.
8. Organize scientific research and apply science and technology in the customs sector.
9. Guide the implementation of laws on customs; support taxpayers of exported and imported goods according to law.
10. Organize the implementation of national statistics on customs.
11. Implement international cooperation on customs according to the division and delegation of the Minister of Finance and the provisions of law.
12. Manage organizational structures and staffing; implement salary systems and incentive policies, commendation and reward systems, disciplinary measures, training, and development for civil servants and officials under the management of the General Department of Customs according to the classification of the Minister of Finance and the provisions of the law.
13. Implement administrative reform according to the goals and contents of the administrative reform program approved by the Minister of Finance.
14. Manage finances and assets according to the provisions of the law.
15. Perform other tasks and powers delegated by the Minister of Finance and as prescribed by law.
Article 3. Organizational Structure
1. Central agencies of the General Department of Customs:
a) Legal Department.
b) International Cooperation Department;
c) Cadre and Civil Service Department;
d) Financial Affairs and Administration Department;
đ) Office (with representation in Ho Chi Minh City);
e) Inspectorate;
g) Customs Supervision and Management Bureau;
h) Import-Export Tax Bureau;
i) Anti-Smuggling Investigation Bureau;
k) Post-Clearance Audit Bureau;
l) Information Technology and Customs Statistics Bureau;
m) Center for Goods Analysis and Classification (with branches in certain regions);
n) Customs Research Institute;
o) Vietnam Customs College;
p) Customs Newspaper.
Organizations from point a to point l of Clause 1 of this Article are administrative organizations assisting the Director-General in performing state management functions; organizations from point m to point p are public service organizations.
2. Local customs agencies:
a) Provincial, inter-provincial, and centrally-administered city Customs Bureaus under the General Department of Customs:
- Ha Noi Customs Office.
- Ho Chi Minh City Customs Office
- Da Nang City Customs Office
- Hai Phong City Customs Office
- Can Tho City Customs Office
- An Giang Province Customs Office
- Ba Ria-Vung Tau Province Customs Office
- Binh Dinh Province Customs Office
- Binh Duong Province Customs Office
- Binh Phuoc Province Customs Office
- Ca Mau Province Customs Office
- Cao Bang Province Customs Office
- Dak Lak Province Customs Office
- Dong Nai Province Customs Office
- Dong Thap Province Customs Office
- Dien Bien Province Customs Office
- Gia Lai-Kon Tum Province Customs Office
- Ha Giang Province Customs Office
- Ha Tinh Province Customs Office
- Kien Giang Province Customs Office
- Khanh Hoa Province Customs Office
- Lang Son Province Customs Office
- Lao Cai Province Customs Office
- Long An Province Customs Office
- Nghe An Province Customs Office
- Quang Binh Province Customs Office
- Quang Nam Province Customs Office
- Quang Ninh Province Customs Office
- Quang Ngai Province Customs Office
- Quang Tri Province Customs Office
- Tay Ninh Province Customs Office
- Thanh Hoa Province Customs Office
- Thua Thien Hue Province Customs Office
b) Sub-offices of Customs, Customs Control Teams, and equivalent units under the Provincial Customs Offices, inter-provincial Customs Offices, and provincial-level municipalities directly under the Central Government.
The establishment, merger, and dissolution of sub-offices of Customs, Customs Control Teams, and equivalent units shall be decided by the Minister of Finance.
c) Units specified in points a and b of this clause have legal personality, their own seals, and are allowed to open accounts at the State Treasury according to the law.
3. The Minister of Finance shall stipulate the functions, tasks, powers, and organizational structure of units under the General Department of Customs.
Article 4. Leader
1. The General Department of Customs has a Director-General and not more than three Deputy Directors-General.
2. The Director-General and Deputy Directors-General of the General Department of Customs are appointed, relieved of duty, and dismissed by the Minister of Finance according to the law.
3. The Director-General is the head of the General Department, responsible to the Minister of Finance and the law for all activities of the General Department of Customs. Deputy Directors-General are responsible to the Director-General and the law for the areas of work assigned to them.
Article 5. Effectiveness and Responsibility for Implementation
1. This Decision takes effect from March 15, 2010.
2. The number of Deputy Directors-General of the General Department of Customs shall be implemented according to the current regulations of the Prime Minister until the Prime Minister issues a different decision.
3. The Minister of Finance, Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairmen of provincial People's Committees directly under the central government, and the Director-General of the General Department of Customs are responsible for implementing this Decision./.
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02/2010/QĐ-TTg
Decision No. 02/2010/QD-TTg stipulates the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance.
Expired
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