Decision No. 15/2003/QD-BTC On the functions, tasks, powers, and organizational structure of the Customs Office under the provincial, inter-provincial, and centrally-administered municipal Customs Departments under the General Department of Vietnam Customs

DECISION OF THE MINISTER OF FINANCE

On the functions, tasks, powers, and organizational structure of the Customs Bureau

at provincial, inter-provincial, and centrally-administered city levels under the General Department of Customs

province, inter-provincial, city directly under the General Department of Customs

_______________________

THE MINISTER OF FINANCE

Pursuant to the Law on Customs dated June 29, 2001;

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decree No. 96/2002/NĐ-CP dated November 19, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of the General Department of Customs;

At the proposal of the Director of the General Department of Customs, the Head of the Personnel and Training Department,

DECISION:

Article 1. The Provincial, Inter-Provincial, and Centrally-Administered City Customs Bureau (hereinafter referred to as the Customs Bureau) is an entity under the General Department of Customs, with the function of organizing the implementation of state laws on customs and other relevant laws within the jurisdiction of the Customs Bureau.

1. Organizing, directing, guiding, and implementing state regulations on customs within the jurisdiction of the Customs Bureau, including:

a) Implementing customs procedures and customs inspection and supervision for exported, imported, transshipped, and transited goods, and for means of transport exiting, entering, and transiting according to the provisions of the law.

b) Implementing necessary operational measures to proactively prevent and combat smuggling and illegal transportation of goods across borders within its jurisdiction. Cooperating to implement anti-smuggling and anti-illegal transportation of goods across borders outside its jurisdiction according to the law and the General Department of Customs.

c) Implementing tax and other revenue laws for exported and imported goods; ensuring timely collection and remittance to the state budget.

d) Conducting post-clearance inspections according to the provisions of the law.

đ) Implementing national statistics on customs for exported, imported, and transited goods and means of transport exiting, entering, and transiting under the management of the Customs Bureau according to the provisions of the General Department.

2. Inspecting and supervising subordinate units of the Customs Bureau in the implementation of policies and laws on customs according to the operational regulations of the Customs Inspection.

3. Handling administrative violations or initiating prosecution against smuggling and illegal transportation cases according to the law; resolving complaints regarding administrative penalty decisions made by subordinate units of the Customs Bureau; resolving complaints and accusations within its authority according to the law.

4. Proposing to the Director of the General Department of Customs issues requiring amendments and supplements to state regulations concerning export, import, exit, entry, transit, tax policies for exported and imported goods; General Department of Customs regulations on professional operations and force building; promptly reporting to the Director of the General Department of Customs any difficulties arising beyond the jurisdiction of the Customs Bureau.

5. Organizing research, adoption, and application of scientific and technological advancements and modern customs management methods into the activities of the Customs Bureau.

6. Closely coordinating with state agencies, related organizations, and units within its jurisdiction to fulfill assigned tasks.

7. Organizing propaganda and guidance on the implementation of customs policies and laws within its jurisdiction.

8. Implementing international cooperation tasks in customs according to the分级任务不符合要求，以下是直接翻译的内容：

9. Summarizing, compiling, evaluating comprehensively the situation and results of all aspects of work of the Customs Bureau; implementing reports according to the provisions of the General Department.

10. Being authorized to sign directives, guidelines, and explanations on matters within the jurisdiction of the Customs Bureau according to the provisions of the Director of the General Department.

11. Training, nurturing, utilizing, and managing the cadre and civil servants of the Customs Bureau according to the state regulations and the cadre management level.

12. Managing and using effectively the material infrastructure, equipment, technical facilities, and operating funds of the Customs Bureau according to the state regulations.

13. Performing other tasks assigned.

Article 3. The Customs Bureau has a Director and several Deputy Directors.

The Director is responsible before the Director of the General Department for all activities of the Customs Bureau. The Deputy Directors are responsible before the Director for the tasks assigned by the Director.

Article 4. The organizational structure of the Customs Office includes:

1. Advisory units assisting the Director: customs offices at border gates, Customs Control Teams, and equivalent units under the Customs Office shall remain unchanged according to the current regulations of the General Director of the General Department of Customs.

2. The General Director of the General Department of Customs shall stipulate the tasks, authorities, organizational structures, and staffing of the units mentioned in Point 1 of this Article.

3. The merger or dissolution of advisory units assisting the Director shall be decided by the General Director based on actual circumstances and the requirements for fulfilling the tasks of the Customs Office.

Article 5. The Customs Office has legal personality, its own headquarters, seal, and is entitled to open accounts at state treasuries.

The operating funds of the Customs Office are allocated from the budget of the General Department of Customs. The Director of the Customs Office is responsible for preparing the budget estimate and submitting it to the General Director for consolidation into the overall budget of the General Department.

Article 6. The General Director shall provide detailed regulations on the tasks and coordination mechanisms of the Customs Office with organizations and units both within and outside the customs sector.

Article 7. This Decision shall take effect from the date of signing.

Abolish Decision No. 278/TCHQ-TCCB dated September 14, 1994 of the General Director of the General Department of Customs regarding the functions, tasks, authorities, and organizational structures of provincial and municipal Customs Offices.

Article 8. The General Director of the General Department of Customs, the Director of the Customs Office, the Heads of the Cadre Organization and Training Department, the Financial Management Department, and the Chief of the Ministry of Finance's Office are responsible for implementing this decision.