Decree No. 16/CP On the functions, tasks, and organizational structure of the General Department of Customs

Decree No. 16/CP stipulates the functions, tasks, and organizational structure of the General Department of Customs, including customs management tasks, policy and legal system development, strategy and plan implementation, anti-smuggling control, international cooperation, scientific and technological research, organizational management, civil servant management, and infrastructure management. This Decree takes effect from the date of issuance and abolishes some previous decrees.

Số hiệu16/CP
Loại văn bảnDecree
Cơ quan ban hànhMinistry of Finance
Người kýVõ Văn Kiệt — Đang cập nhật
Cập nhật02/07/2026
Lĩnh vựcUncategorized
Ngày ban hành07/03/1994
Ngày áp dụng07/03/1994
Ngày hết hiệu lực04/12/2002
Tình trạngExpired
✦ Tóm lược thông minh

Decree No. 16/CP stipulates the functions, tasks, and organizational structure of the General Department of Customs, including customs management tasks, policy and legal system development, strategy and plan implementation, anti-smuggling control, international cooperation, scientific and technological research, organizational management, civil servant management, and infrastructure management. This Decree takes effect from the date of issuance and abolishes some previous decrees.

Đối tượng áp dụng

General Department of Customs

Các điểm cốt lõi

  • The Director of the General Department of Customs is responsible for all activities of the General Department, while Deputy Directors are responsible for assigned tasks. They are appointed and relieved of their duties by the Prime Minister.
  • The General Department of Customs has the function of state management in the customs sector and organizes the implementation of customs management systems nationwide.
  • The General Department of Customs drafts laws, policies, regimes, and other regulatory documents on customs management to be submitted to the Government; implements strategies and plans within the customs sector.
  • The General Department of Customs is responsible for anti-smuggling control, collection of export taxes, import taxes, and other revenues as prescribed by the Government, and conducts customs statistics.
  • The General Department of Customs organizes and directs the implementation of research and application of scientific and technological advancements in the customs sector.

🌐 Tác động xã hội từ văn bản này

  • This Decree provides a legal basis for the effective operation of the General Department of Customs, contributing to better management of import and export activities.
  • Strengthening international cooperation in customs enhances service quality and management efficiency.
  • Clearly defining the functions and tasks of the General Department of Customs helps assign specific responsibilities and strengthen discipline in operations.

❓ Câu hỏi thường gặp

What powers does the Director of the General Department of Customs have?

The Director of the General Department of Customs has the authority to issue decisions, directives, and circulars to implement state management functions in the customs sector and exercise powers as provided for in Articles 25, 26, and 27 of the Law on the Organization of the Government dated September 30, 1992 (Article 8).

What are the tasks of the General Department of Customs?

The General Department of Customs is responsible for drafting laws, policies, regimes, and other regulatory documents on customs management to be submitted to the Government; implementing strategies and plans within the customs sector; anti-smuggling control, collection of export taxes, import taxes, and other revenues as prescribed by the Government (Article 2).

What units can the Director of the General Department of Customs establish?

The Director of the General Department of Customs has the authority to establish the Customs Information and Statistics Center, the Customs Science Research Institute, the Customs Professional Training School, and the Customs Magazine (Article 4).

To whom is the Director of the General Department of Customs accountable?

The Director of the General Department of Customs is accountable to the Prime Minister for all activities of the General Department, while Deputy Directors are accountable to the Director for assigned tasks (Article 5).

When does this Decree take effect?

This Decree takes effect from the date of issuance and abolishes Decree No. 139-HĐBT dated October 20, 1984 (Article 6).

Toàn văn

DECREE OF THE GOVERNMENT

Regarding the functions, tasks, and organizational structure of the General Department of Customs

 

THE GOVERNMENT

Pursuant to the Government Organization Law dated September 30, 1992;

Pursuant to the Customs Law dated February 20, 1990;

Considering the proposal of the Director General of the General Department of Customs and the Minister, Head of the Government Organizational and Cadre Affairs Board;

 

DECREE:

Article 1. The General Department of Customs is an agency under the government responsible for managing state affairs in the customs sector and organizing the implementation of state management systems on customs throughout the country.

Article 2. The General Department of Customs has the responsibility to perform the tasks prescribed in the Customs Ordinance dated February 20, 1990, and the following specific tasks and powers:

1. Drafting laws and regulations (laws, ordinances), policies, and regimes related to customs management and organizing their implementation after approval by the Government.

2. Submitting to the Government strategies, plans, and programs within its customs jurisdiction and organizing their implementation after approval by the Government.

3. Directing, guiding, and inspecting the implementation of customs operations; collecting export duties, import duties, and other revenues as stipulated by the Government; combating smuggling; and conducting customs statistics.

Advising the State on policies and measures for managing export, import, entry-exit, transit, and use of Vietnam's territory, customs tax policies, anti-smuggling measures, and illegal border crossings related to customs management.

4. Submitting to the Government participation in international and regional customs organizations and implementing international cooperation in customs according to the Government's regulations.

5. Organizing and directing research and application of scientific and technological advancements in the customs field.

6. Submitting to the Prime Minister the planning of the customs organization network; standards, policies, and accountability regimes for customs officials and staff.

7. Managing the organization, officials, staff, and material infrastructure of the customs sector according to the Government's regulations.

8. The Director General of the General Department of Customs may issue decisions, directives, and circulars to implement state management functions in the customs sector and exercise powers as provided in Articles 25, 26, and 27 of the Law on the Organization of the Government dated September 30, 1992.

Article 3. The Vietnamese Customs is organized as follows:

AT Central level: The General Department of Customs belongs to the Government.

AT Provinces and centrally-administered cities and inter-provincial areas: Customs Bureaus belong to the General Department of Customs.

Based on the approved customs network planning by the Prime Minister, at international ports, seaports, foreign postal services, border control zones, coastal areas, river ports, territorial waters, and adjacent territorial waters, customs offices or inspection teams are established under the Customs Bureau.

The establishment, dissolution, and merger of provincial and inter-provincial Customs Bureaus are decided by the Prime Minister based on the proposal of the Director General of the General Department of Customs and the opinion of the Minister, Head of the Government Organizational and Cadre Affairs Board.

The establishment of customs offices and inspection teams is decided by the Director General according to the approved customs organizational network planning by the Government.

Article 4. The organizational structure of the General Department of Customs includes:

a) Machinery assisting the Director General in performing state management functions:

1. The Customs Supervision and Management Bureau.

2. The Export-Import Tax Inspection and Collection Bureau.

3. The Anti-Smuggling Investigation Bureau.

4. The Legal Affairs Department.

5. The International Relations Bureau.

6. The Planning and Finance Bureau.

7. The Personnel and Training Bureau.

8. Inspectorate.

9. Office.

b) Affiliated service units:

1. The Customs Computing and Statistics Center.

2. The Customs Science Research Institute.

The Customs Practice School and Customs Magazine are decided by the Director General of the General Department of Customs after consultation with the Ministers of Education and Training, Culture, Sports and Tourism, and the Minister, Head of the Government Organizational and Cadre Affairs Board.

Specific tasks of the above units are decided by the Director General.

Article 5. The Director General of the General Department of Customs is responsible to the Prime Minister for all activities of the General Department, Deputy Directors General are responsible to the Director General for assigned tasks. The Director General and Deputy Directors General are appointed and relieved of duty by the Prime Minister.

The Director General of the General Department of Customs is responsible for drafting the charter for the operation of the customs sector, working relationships with relevant Ministries, and Provincial People's Committees for decision by the Prime Minister.

Article 6. This Decree takes effect from the date of issuance. Decree No. 139-HĐBT dated October 20, 1984, and other previous regulations contrary to this Decree are abolished.

Article 7. The Director General of the General Department of Customs, Ministers, Heads of ministerial-level agencies equivalent to ministries, and provincial People's Committee Chairmen are responsible for implementing this Decree./.

 

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Decree No. 16/CP On the functions, tasks, and organizational structure of the General Department of Customs
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