Circular No. 102/2005/TT-BTC guiding the implementation of the Regulation on the operation of specialized customs forces for preventing and combating smuggling and illegal goods trafficking across borders issued together with Decision No. 65/2004/QĐ-TTg dated April 19, 2004 of the Government Prime Minister.

 

CIRCULAR

Guidelines for Implementing the Rules on the Activities of Customs ForcesSpecialized

in Preventing and Combating Smuggling and Illicit Transport of Goods Across Borders email

Issued together with Decision No. 65/2004/QĐ-TTg

dated April 19, 2004 of the Prime Minister

Pursuant to the Rules on the Activities of Customs Forces Specialized in Preventing and Combating Smuggling and Illicit Transport of Goods Across Borders issued together with Decision No. 65/2004/QĐ-TTg dated April 19, 2004 of the Prime Minister (hereinafter referred to as the Rules). After reaching consensus with relevant ministries and sectors, the Ministry of Finance provides specific guidelines on customs control measures as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. The Customs Forces Specialized in Preventing and Combating Smuggling and Illicit Transport of Goods Across Borders (hereinafter referred to as the Customs Control Forces) include officers, civil servants, and customs units assigned tasks to implement customs control measures as stipulated in Article 3 of the Rules.

Officers and civil servants belonging to the Customs Control Forces (hereinafter referred to as Customs Control Officers) are trained and provided with necessary skills and knowledge of laws to meet the requirements of customs control work.

2. Customs control measures are uniformly applied throughout the Customs Control Forces to collect and process information to serve clearance, post-clearance inspection, and combat smuggling and illicit transport of goods across borders.

II. SPECIFIC PROVISIONS

1. Collection and Processing of Customs Operational Information

1.1. Collection and processing of customs operational information is the core activity of specialized units within the Customs Control Forces through the application of customs control measures and the use of information technology to proactively prevent and combat smuggling and illicit transport of goods across borders, facilitate clearance, and post-clearance inspection; and to support policy development and modern customs management.

Customs operational information is managed and used solely for the purposes specified by the General Director of the General Department of Customs.

1.2. Based on the nature and hierarchical management, customs operational information is collected from two specific sources as follows:

a) Public information

- Information from domestic and foreign mass media.

- Information from customs units, declarations, and common databases of the Customs sector.

- Information from related agencies and organizations.

- Information from customs authorities and international customs organizations.

b) Confidential information

- Information from confidential sources of the Customs Control Forces and results of their operations.

- Information reporting violations of customs laws from agencies, organizations, and individuals.

- Information from anti-smuggling agencies of foreign customs authorities.

- Information directly collected by specialized staff responsible for collecting and processing customs operational information.

1.3. Methods of Collecting Customs Operational Information

Customs operational information is collected through the following methods:

a) Exploiting information from public sources within the Customs sector, domestically, and internationally.

b) Exploiting information from reports of customs control units.

c) Collecting confidential information through the use of confidential sources, purchasing information, and technical means.

d) Exchanging customs operational information with competent domestic agencies and foreign customs anti-smuggling agencies based on multilateral and bilateral agreements.

đ) Dispatching customs officers abroad to directly collect and verify information when necessary.

1.4. Procedure for Processing Customs Operational Information

Customs operational information is processed according to the following procedure:

a) Evaluating, comparing, analyzing, and clarifying collected information.

b) Building a database of information.

c) Providing information to authorized individuals and units.

d) Checking and evaluating the effectiveness of the provided information.

1.5. Units responsible for collecting and processing customs operational information are organized and operate under a centralized and unified principle, consisting of two levels:

a) Anti-Smuggling Investigation Department under the General Department of Customs;

b) Customs control units under provincial, inter-provincial, and centrally-administered city Customs Departments (hereinafter referred to as Provincial Customs Departments).

2. Investigative Research to Understand the Situation

2.1. Investigative research to understand the situation is a basic customs control measure implemented by the Customs Control Forces based on the collection and processing of information to proactively propose appropriate preventive and combat measures.

2.2. Responsibilities of customs authorities at all levels in investigative research to understand the situation

a) The General Department of Customs directs, guides, inspects, and processes reports on investigative research to understand the situation from subordinate customs control units; and directly conducts investigative research to understand the situation in key routes, areas, fields, and targets.

b) Customs control units under provincial Customs Departments conduct investigative research to understand the situation within their designated areas and report results to the General Department of Customs as prescribed.

c) Customs control units under customs offices at border gates and equivalent units directly conduct investigative research to understand the situation within their designated areas and report results to higher-level customs control units as prescribed.

3. Confidential Sources

3.1. Confidential sources of the Customs Control Forces are secret informants outside the Customs sector's establishment, selected, managed, and utilized according to regulations to serve the prevention and combating of smuggling and illicit transport of goods across borders and the collection and processing of customs operational information.

3.2. Selection, management, and utilization of confidential sources are carried out in accordance with Article 5 of the Rules and specific provisions of the General Director of the General Department of Customs.

4. Surveillance Measures

4.1. Surveillance is a basic investigative measure of customs control forces conducted on the basis of the results of information collection, processing, and research to grasp the situation; it involves the customs control forces conducting research on specific subjects with conditions or capabilities, or showing suspicious signs of smuggling activities or illegal cross-border transportation of goods, serving as a basis for applying other investigative measures.

4.2. The Director, Deputy Director of the Anti-Smuggling Investigation Department, the Director, and Deputy Director of the Provincial Customs Department responsible for control work decide on the review and classification of surveillance targets.

4.3. Allocation of responsibilities

a) The Anti-Smuggling Investigation Department under the General Department of Customs has the responsibility to advise the leadership of the General Department of Customs on directing, guiding, and inspecting surveillance work; directly carrying out surveillance work along key routes, areas, and fields involving multiple provinces and cities, transnational and multinational operations, and international activities; assigning specialized units to oversee this work.

b) Customs control units under the Provincial Customs Department directly organize and implement surveillance work within their jurisdiction; assigning staff to carry out surveillance, managing files of surveillance targets; assigning specialized teams to oversee this work.

5. Special case investigation

5.1. A special case investigation conducted by customs control forces is an investigative reconnaissance activity directed centrally and uniformly, with close cooperation among various forces, using comprehensive technical and tactical investigative methods to combat organized and complex smuggling activities, collecting full evidence to serve timely prevention and handling of smuggling and illegal cross-border transportation of goods, and serving the collection and processing of customs investigative information.

5.2. Principles of special case investigation

a) Secrecy;

b) Centralization, uniformity, timeliness, firmness, and caution;

c) Deep investigation, thorough verification, ensuring that no criminals escape and no innocent people are wronged.

5.3. Authority to decide on establishing a special case

a) The Director, Deputy Director of the Anti-Smuggling Investigation Department decides to establish a special case with complex nature and wide scope involving multiple provinces.

b) The Director, Deputy Director of the Provincial Customs Department responsible for control work decides to establish a special case within the assigned operational area.

6. Internal and external reconnaissance and technical reconnaissance

6.1. Internal reconnaissance is a customs control investigative measure. Customs control officers tasked with direct assignments assume false identities to approach targets to collect or verify the reliability of information and materials to serve preventive, blocking, investigative, and handling of smuggling and illegal cross-border transportation of goods, and to serve the collection and processing of customs investigative information.

6.2. External reconnaissance is a customs control investigative measure, organized secretly by customs control forces to monitor and track the external activities of targets to discover relationships, conduct preliminary verifications, determine criminal behavior, or resolve other investigative requirements in preventing and combating smuggling and illegal cross-border transportation of goods, and to serve the collection and processing of customs investigative information.

6.3. Technical reconnaissance is a customs control investigative measure, implemented secretly by customs control forces through the use of technical investigative equipment to collect information and materials to serve preventing and combating smuggling and illegal cross-border transportation of goods, and to serve the collection and processing of customs investigative information.

6.4. Internal, external, and technical reconnaissance measures are primarily used in special case investigations. In necessary cases, the authority specified in point 6.5 of this section decides to use these reconnaissance measures.

6.5. Authority to decide on the use of internal, external, and technical reconnaissance measures

a) The Director-General, Deputy Director-General of the General Department of Customs responsible for control work decides on the use of reconnaissance measures against special targets.

b) The Director, Deputy Director of the Anti-Smuggling Investigation Department, the Director, Deputy Director of the Provincial Customs Department responsible for control work decide on the use of reconnaissance measures in other cases.

7. Patrol and Control

7.1. Patrol and control is an investigative measure, organized by customs control forces to use patrol and control forces and means within a specific area to prevent, detect, and block smuggling and illegal cross-border transportation of goods, and to serve the collection and processing of customs investigative information.

7.2. Within the customs operational area, customs control forces take the lead; outside the customs operational area, customs control forces cooperate with other functional forces to conduct patrols and controls.

7.3. Based on the specific situation at the location, customs control units carry out regular or surprise patrols and controls openly or secretly; apply patrol and control tactics and techniques, apply blocking measures, and use types of support tools and weapons according to the provisions of the law.

8. Mobilizing the masses to participate in preventing and combating smuggling and illegal cross-border transportation of goods

8.1. Mobilizing the masses to participate in preventing and combating smuggling and illegal cross-border transportation of goods (hereinafter referred to as mobilizing the masses) is an investigative measure, advised and directly carried out by customs control forces to widely and individually mobilize the strength of the government, economic-political-social organizations, agencies, units, and the people to create conditions and assist customs authorities in performing customs control tasks and to serve the collection and processing of customs investigative information.

8.2. Customs authorities at all levels, customs officers, and staff shall, based on their functions and tasks assigned, be responsible for guiding individuals, businesses, and organizations to comply with the laws on Customs; regularly strengthening close relations with the people and mobilizing them to participate in preventing and combating smuggling and illegal transportation of goods across borders.

III. IMPLEMENTATION

1. To ensure the effective implementation of customs control measures, the Director-General of the General Department of Customs shall be fully responsible for organizing and implementing this Circular.

1.1. Specify the implementation of customs control measures.

1.2. Establish and improve the organizational structure of the customs control force at three levels:

a) At the General Department level: The Anti-Smuggling Investigation Department shall be the specialized unit responsible for implementing customs control measures to collect, process customs operational information; advise, direct, guide, and inspect the operational activities of the customs control force throughout the sector; directly combat smuggling and illegal transportation of goods across borders.

b) At the Provincial Customs Office level: There shall be specialized units responsible for implementing customs control measures to collect, process customs operational information; advise and directly combat smuggling and illegal transportation of goods across borders within the scope of operations of the Provincial Customs Office; comply with operational directives from the Anti-Smuggling Investigation Department.

c) At the Port Customs Sub-department and equivalent level: There shall be a Customs Control Unit directly responsible for implementing customs control measures within the jurisdiction of the unit according to its functions, tasks, and powers, and complying with operational directives from the superior specialized unit.

1.3. Equip the customs control force with various types of operational equipment, including technical devices for detecting, collecting, and storing information and documents; communication devices; transportation means; modern information technology systems, and necessary weapons and support tools.

2. This Circular shall take effect fifteen days after its publication in the Official Gazette.

3. The General Department of Customs shall take the lead and coordinate with relevant units to implement this Circular./.