Decision No. 1027/QD-BTC stipulates the functions, tasks, powers, and organizational structure of the Customs Bureau of provinces, inter-provincial areas, and centrally governed cities.

Pursuant to …;

Regulations on functions, tasks, powers, and organizational structure of the Customs Bureau of provinces, inter-provincial areas, centrally governed cities

__________________________

 THE MINISTER OF FINANCE

Pursuant to Decree No. 178/2007/NĐ-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;

Pursuant to Decision No. 02/2010/QĐ-TTg dated January 15, 2010 of the Prime Minister stipulating the functions, tasks, powers, and organizational structure of the General Department of Vietnam Customs under the Ministry of Finance;

Considering the proposal of the Director-General of the General Department of Vietnam Customs, the Head of the Personnel Department,

DECISION:

Article 1. Position and Functions

1. The Customs Bureau of provinces, inter-provincial areas, centrally governed cities (hereinafter referred to as the Customs Bureau) is an organization under the General Department of Vietnam Customs, with the function of assisting the Director-General of the General Department of Vietnam Customs in state management of customs and organizing the enforcement of laws and regulations related to customs within the operational area of the Customs Bureau as prescribed by law.

2. The Customs Bureau has legal personality, its own seal, and is entitled to open an account at the State Treasury in accordance with the provisions of law.

Article 2. Tasks and Powers

1. Organizing, directing, guiding, and implementing the provisions of the state on customs within the operational area of the Customs Bureau, including:

a) Customs procedures, inspection, and supervision of goods for export, import, transshipment, transit, and means of transport for exit, entry, and transit at border gates, centralized inspection sites, and other inspection sites as prescribed by law;

b) Collecting, exploiting, and processing business information on customs in accordance with the provisions of law and the Director-General of the General Department of Vietnam Customs;

c) Applying necessary business measures proactively to prevent and combat smuggling, illegal transportation of goods across borders, and drug trafficking within the operational area;

Cooperating in the implementation of tasks to prevent and combat smuggling, illegal transportation of goods across borders, and drug trafficking outside the operational area of the Customs Bureau as prescribed by law;

d) Implementing tax laws and other revenue regulations for exported and imported goods;

đ) Conducting post-clearance inspections of exported and imported goods in accordance with the provisions of law;

e) Applying coercive measures to enforce administrative decisions within its jurisdiction as prescribed by law;

g) National statistics on customs for exported and imported goods, means of transport for exit, entry, and transit under the management of the Customs Bureau as prescribed by law.

2. Directing, guiding, and inspecting Sub-Customs Bureaus in the implementation of assigned tasks.

3. Inspecting and supervising the implementation of policies and laws on customs as prescribed by law.

4. Handling administrative violations or initiating criminal proceedings against cases of smuggling and illegal transportation of goods across borders as prescribed by law; resolving complaints against administrative decisions of subordinate units and handling complaints and denunciations within its jurisdiction as prescribed by law.

5. Proposing amendments and supplements to national regulations on customs concerning export, import, exit, entry, transit, and tax policies for exported and imported goods; regulations of the General Department of Vietnam Customs on professional operations and internal management; reporting to the Director-General of the General Department of Vietnam Customs any difficulties arising and issues exceeding the jurisdiction of the Customs Bureau.

6. Organizing the application of scientific and technological progress and modern customs management methods in the activities of the Customs Bureau.

7. Coordinating with units on the territory, state agencies, and relevant organizations to implement assigned tasks.

8. Promoting and guiding the implementation of policies and laws on customs within the territory.

9. Guiding and explaining matters within the management scope of the Customs Bureau as prescribed by law.

10. International cooperation on customs in accordance with the law and as delegated or authorized by the Director-General of the General Department of Vietnam Customs.

11. Summarizing and evaluating the situation and results of the activities of the Customs Bureau; implementing reporting systems as prescribed.

12. Managing, using, training, and developing staff of the Customs Bureau in accordance with the law and the personnel management authority of the Ministry of Finance.

13. Managing and storing files, documents, tax stamps; managing and using equipment, technical facilities, and operating funds of the Customs Bureau as prescribed by law.

14. Performing other tasks assigned by the Director-General of the General Department of Vietnam Customs and as prescribed by law.

Article 3. Organizational Structure

1. Units advising the Director of the Customs Bureau:

1.1. The Customs Bureau of Hanoi City, Ho Chi Minh City, and Hai Phong City shall have nine departments, including:

a) Department of Customs Supervision and Management;

b) Department of Import and Export Tax;

c) Department of Anti-Smuggling and Violation Handling;

d) Department of Risk Management;

đ) Department of Inspection;

e) Department of Organization and Cadre Affairs;

g) Department of Financial Affairs and Administrative Management;

h) Office;

k) Data Center and Information Technology Center.

1.2. The Customs Bureaus of provinces and cities: Quang Ninh, Lang Son, Dong Nai, Binh Duong, Ba Ria-Vung Tau, Da Nang shall have eight departments, including:

a) Department of Customs Supervision and Management;

b) Department of Import and Export Tax;

c) Department of Anti-Smuggling and Violation Handling;

d) Department of Inspection;

đ) Department of Organization and Cadre Affairs;

e) Department of Financial Affairs and Administrative Management;

g) The Office;

h) Data Center and Information Technology Center.

1.3. The Customs Bureaus of provinces: An Giang, Quang Tri, Nghe An, Lao Cai shall have six departments, including:

a) Department of Business Operations;

b) Department of Anti-Smuggling and Violation Handling;

c) Department of Inspection;

d) Department of Organization and Cadre Affairs;

đ) Department of Financial Affairs and Administrative Management;

e) Office.

1.4. The Customs Bureaus of provinces and cities: Ha Tinh, Cao Bang, Tay Ninh, Thanh Hoa, Long An, Dong Thap, Can Tho shall have five departments, including:

a) Department of Business Operations;

b) Department of Anti-Smuggling and Violation Handling;

c) Department of Inspection;

d) Department of Organization and Cadre Affairs;

đ) Office.

1.5. The Customs Bureaus of Binh Dinh Province and Kien Giang Province shall have four departments, including:

a) Department of Business Operations;

b) Department of Anti-Smuggling and Violation Handling;

c) Personnel Organization Department;

đ) Office.

1.6. The Customs Bureaus of provinces: Ha Giang, Quang Ngai, Quang Binh, Dien Bien, Thua Thien-Hue, Dak Lak, Gia Lai-Kon Tum, Quang Nam, Khanh Hoa, Binh Phuoc, Ca Mau shall have two departments, including:

a) Department of Business Operations;

b) Office.

2. Sub-Customs Bureaus, Post-Clearance Inspection Sub-Customs Bureaus, Customs Control Teams, Drug Control Teams under the Customs Bureaus shall remain unchanged as currently existing.

3. The Director of the General Department of Customs shall stipulate the functions and tasks of the Departments under the Customs Office and the units specified in Clause 2 of this Article.

Article 4. Leader

1. The Customs Office has a Director and several Deputy Directors.

The Director of the Customs Office is responsible to the Director of the General Department of Customs and to the law for all activities of the Office. The Deputy Director is responsible to the Director and to the law for the tasks assigned to him/her.

2. The appointment, removal, and dismissal of the Director, Deputy Directors, and other leadership positions of the Customs Office shall be carried out in accordance with the provisions of the law and the分级管理权限 of the Ministry of Finance.

Article 5. Establishment and Operating Budget

1. The establishment of the Customs Office shall be decided by the Director of the General Department of Customs within the total number of establishments allocated.

2. The operating budget of the Customs Office shall be provided from the budget of the General Department of Customs.

Article 6. Effectiveness and Responsibility for Implementation

1. This Decision takes effect from the date of signature and replaces Decision No. 15/2003/QĐ-BTC dated February 10, 2003 of the Minister of Finance stipulating the functions, tasks, authorities, and organizational structure of the Provincial, Central Region, and City Customs Offices directly under the central government.

2. The Director of the General Department of Customs, the Head of the Cadre Organization Department, the Director of the Ministry of Finance's Office, and the Heads of units subordinate to the General Department of Customs are responsible for implementing this Decision./.