Decision No. 30/2003/QD-BTC on the functions, tasks, and powers of the Departments, Offices, and Inspection under the General Department of Customs.

Pursuant to …;

Regulations on the functions, tasks, powers of Departments, Offices, and Inspections under the General Department of Customs

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 THE MINISTER OF FINANCE

Pursuant to the Customs Law dated June 29, 2001;

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

Upon the proposal of the Director of the General Department of Customs, the Head of the Organization and Cadres Training Department,

DECISION:

Article 1This Decision promulgates the Regulations on the functions, tasks, powers of Departments, Offices, and Inspections of Customs.

Article 2This Decision takes effect from the date of signature. Previous regulations are abolished in accordance with this Decision.

Article 3: The Director of the General Department of Customs, the Heads of the Organization and Cadres Training Department, the Financial Management Department, the Chairman of the Ministry of Finance's Office, and the Heads of Departments, Offices, and Inspections under the General Department of Customs are responsible for implementing this Decision.

REGULATIONS

TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF DEPARTMENTS, OFFICES AND INSPECTIONS UNDER THE GENERAL DEPARTMENT OF CUSTOMS
(Issued together with Decision No. 30/2003/QD-BTC dated March 17, 2003 of the Minister of Finance)

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 I.SPECIFIC TASKS

1/ Department of Customs Supervision and Management:

1. Drafting or participating in drafting legal documents, rules, procedures for customs formalities, inspection, supervision of customs for export, import, transit goods; implementation of intellectual property rights protection for export, import goods; organization of implementation of international treaties on customs to which Vietnam is a party or has signed, and submit them to competent authorities for issuance.

Propose and recommend issues requiring amendment and supplementation regarding management policies for export, import, transit, transfer of border gates, and means of transport entering and exiting the country related to the functions and tasks of the Department.

2. Draft plans and solutions for customs procedure reform, inspection, and supervision systems.

3. Draft plans, programs, and schedules for modernizing customs procedures, inspection, and supervision; propose the provision of technical equipment to serve customs inspection and supervision work.

4. Submit to the Director of the General Department of Customs for decision on issuing permits for non-tariff warehouses, bonded warehouses, and decisions on establishing locations for actual inspection of export and import goods outside border gates according to the provisions of the Law on Customs and other relevant laws.

5. Manage the activities of Centers for analysis and classification of export and import goods under the General Department of Customs as assigned by the Director; guide and manage the use of results of analysis and classification of export and import goods.

6. Guide and inspect units within the sector in performing customs procedures, inspection, and supervision of export, import, transit, transfer of border gates, means of transport entering and exiting the country; guide the determination of origin of export and import goods, classification of goods, settlement of customs documents for investment goods, processing trade goods, export production goods, temporarily imported re-exported goods, temporarily exported re-imported goods, and other types of export and import goods according to the Law on Customs and other relevant laws.

7. Assist the Director of the General Department of Customs in resolving complaints from individuals and units regarding customs supervision regulations.

8. Organize statistical work, assess the situation and results of customs supervision and management throughout the sector according to regulations.

9. Implement international cooperation in customs supervision and management operations as assigned by the Director of the General Department of Customs.

10. Organize research and application of scientific and technological progress in customs supervision and management work.

11. Performing other tasks assigned by the Director-General.

2/ Department of Tax Inspection for Export and Import:

1. Drafting or participating in drafting legal documents, rules, procedures guiding tax and other revenue collection for export and import goods, and submit them to competent authorities for issuance.

Propose and recommend to the Director of the General Department of Customs issues requiring amendment and supplementation of policies, systems, and improvement of management measures and procedures for other revenue collection for export and import goods.

2. Submit to the Director of the General Department of Customs plans for allocating targets for various taxes and other revenues for export and import goods.

3. Guide, urge, and inspect units within the sector in implementing policies, systems, procedures, and plans for export and import tax collection and other revenues; guide and inspect the determination of taxable value, recovery of taxes, refund of taxes, exemption and reduction of taxes, monitoring and urging payment of overdue taxes, enforcement and resolution of tax disputes for export and import goods according to the law.

4. Assist the Director of the General Department of Customs in resolving complaints against decisions on tax and other revenue collection for export and import goods made by customs authorities at all levels.

5. Aggregate, statistically analyze, and evaluate the situation and results of tax and other revenue collection for export and import goods throughout the sector according to regulations.

6. Organize the implementation of programs and plans for international cooperation on export and import taxes as assigned by the Director of the General Department of Customs.

7. Organize research and application of scientific and technological progress in export and import tax collection work.

8. Perform other tasks assigned by the Director of the General Department of Customs.

3/ Legal Affairs Department:

1. Submit to the Director of the General Department of Customs the annual and long-term program for building laws in the Customs sector; inspect, urge, and periodically report to the Director of the General Department of Customs on the situation and progress of implementing the approved law-building program.

2. Lead or coordinate with units under the General Department of Customs in drafting legal documents on customs, international treaties on customs as assigned by the Director of the General Department of Customs; participate in providing comments on draft legal documents and international treaties related to customs activities sent by other ministries and sectors for consultation.

3. Draft rules and procedures for handling administrative violations in customs, submit them to competent authorities for issuance; guide and inspect the implementation of administrative violation handling in the sector; recommend competent authorities to resolve issues related to administrative violation handling in customs.

4. Examine and submit to competent authorities for resolution of complaints against decisions on administrative penalties in customs and decisions on applying administrative preventive measures within the authority of the Director of the General Department of Customs.

5. To take the lead or coordinate with related units under the General Department of Customs to organize publicity and legal education on customs matters.

6. Organize the implementation of reviewing and systematizing regulatory legal documents on customs; provide guidance and coordinate with units under the General Department in reviewing and systematizing internal regulations and business procedures; compile, analyze, and propose solutions for reporting to the General Department Director.

7. Take the lead in coordinating with related units to inspect the implementation of regulatory legal documents on customs, internal regulations, and business procedures within the entire sector according to plans and assignments from the General Department Director; summarize practical experiences in enforcing laws throughout the sector.

8. Review and ensure the legality of documents issued by the General Department or submitted for higher-level issuance. Assist the General Department Director in checking and handling documents that do not meet legal requirements issued by subordinate organizations under the General Department of Customs.

9. Implement international cooperation on customs law as assigned by the General Department Director.

10. Summarize, evaluate, and report on the situation regarding legal work implementation in the customs sector.

11. Performing other tasks assigned by the Director-General.

4/ International Cooperation Division:

1. Draft or participate in drafting regulatory legal documents, regulations, and internal rules of the General Department of Customs concerning international cooperation in the customs field; international cooperation programs of the customs sector and implement them after approval.

2. Propose plans and timelines for joining or signing international treaties relevant to customs activities; guide, urge, inspect, and assist units throughout the sector in implementing international commitments and international treaties on customs that Vietnam has signed or joined.

3. Lead or participate in international negotiations, conferences, and seminars on customs according to the program plan and delegation of the General Department Director.

4. Serve as the focal point for receiving and proposing to the General Department Director the implementation of international projects related to customs; monitor, compile results, and periodically report to the General Department Director on the progress and status of project implementation.

5. Carry out diplomatic tasks of the General Department; serve as the focal point for welcoming incoming delegations and sending out delegations, and coordinate with relevant units in dispatching outgoing delegations; lead and coordinate with related units in preparing necessary documents and texts related to working with foreign partners; plan annual outgoing and incoming delegations, budget for external financial planning; guide reception procedures, visa, and passport processing for staff traveling abroad for study or work; archive, manage, and process incoming and outgoing foreign-related documents related to customs cooperation activities; manage translation, compilation, exploitation, and information dissemination of international cooperation documents on customs.

6. Summarize, evaluate, and report on the situation and results of international cooperation activities in the customs sector as prescribed.

7. Propose recommendations to the General Department Director on issues requiring amendments or supplements to programs, plans, management measures, directives, and operations in international cooperation on customs.

8. Perform other tasks assigned.

5/ Financial Planning Division:

1. Study and draft provisions or guidelines for implementing state and Ministry regulations on financial management, administrative and public service funding management, investment and construction management, and public asset management to be uniformly applied throughout the customs sector.

2. Guide units in the customs sector in preparing annual budget proposals; compile the annual budget proposal for the entire customs sector; submit to the General Department Director for allocation of funds to units within the sector based on the approved budget.

3. Organize the review of annual financial settlement reports of units; compile and prepare the financial settlement report for the entire sector for submission to the General Department Director; notify subordinate units of the approval of annual financial settlements.

4. Assist the General Department Director in organizing the implementation of state policies on salaries, allowances, and other benefits for customs officials as prescribed; manage funds, investment capital, financial accounting, and settlement according to state and Ministry regulations.

5. Assist the General Department Director in implementing investment and procurement projects for large equipment according to the division's assignment and authority level; unify the management of basic construction investment, material management, sealing, stamps, assets in the customs sector according to state and Ministry regulations.

6. Guide the implementation of accounting work throughout the sector and organize the implementation of financial accounting work for secondary budget units according to regulations.

7. Monitor and propose solutions to issues related to the financial activities of subordinate public institutions.

8. Organize inspections of fund management and usage, investment capital, compliance with financial and accounting systems by units in the sector.

9. Compile and report on the financial and accounting work situation of the entire sector according to the Ministry of Finance and General Department regulations.

10. Perform other tasks assigned.

6/Organization and Cadre Division:

1. Draft proposals on organization and prepare regulations on functions, responsibilities, authorities, and organizational structure of the General Department of Customs for competent authorities to issue.

2. Study plans for establishing and restructuring units in the customs sector; draft regulations on functions, responsibilities, authorities, and organizational structures of units in the sector for competent authorities to decide.

3. Draft regulations and procedures for managing and conducting organizational cadre work in the customs sector and implement them after issuance.

4. Manage training and capacity building for cadres and civil servants throughout the customs sector.

5. Uniformly manage the staffing establishment, manage cadres and civil servants throughout the Customs sector; implement cadre and civil servant management under the classification level of the General Department as prescribed by the Minister of Finance.

6. Guide and inspect units within the sector to comply with regulations on organizational work, staffing, cadre work, cadre training and development, and internal political security protection of the Customs sector in accordance with the Party's guidelines and policies, state regulations, and those of the Ministry of Finance.

7. Implement statistical work; report on the organizational cadre work situation of the entire sector as prescribed.

8. Propose and recommend issues requiring amendments and supplements to cadre policy and improvements in organizational cadre management within the Customs sector.

9. Manage personnel files of cadres and civil servants under the classification level of the General Department as prescribed.

10. Perform other tasks assigned.

7/ Office;

1. Draft programs and plans for weekly, monthly, quarterly, semi-annual, and annual work of the sector and the General Department for submission to the General Department Director; monitor and urge units within the sector to implement these programs and plans.

2. Advise the General Department Director on decisions regarding measures to direct, guide, and inspect the implementation of work programs and plans, working regulations, information reporting systems throughout the sector.

3. Review the content and administrative format of draft documents prepared by units under the General Department of Customs before submission to competent authorities for issuance; be responsible for the administrative procedures of documents issued by the General Department.

4. Assist the General Department Director in organizing and coordinating the resolution of related tasks among units under the General Department, ensuring continuous, unified, and timely operations.

5. Aggregate and report periodically and urgently on the overall operational situation in the sector; assist the General Department leadership in organizing mid-term and urgent reviews and summaries for reporting to higher authorities as prescribed; coordinate in preparing content and providing materials for meetings of the General Department leadership and Ministry leadership.

6. Guide and inspect units within the sector to comply with administrative, archival, document supply, and file provision work as prescribed by the state and the Ministry.

7. Organize the implementation of administrative, archival, and document supply work at the General Department; organize information services to support the leadership's direction and management and the activities of the General Department.

8. Advise the General Department Director on directing and guiding competition and reward work throughout the Customs sector; inspect and evaluate the situation and results of competition and reward work.

Implement or coordinate in implementing information and propaganda work on various aspects of Customs sector activities as assigned by the General Department Director; organize cultural, artistic, sports activities, and collect and manage materials and objects to build Vietnam Customs tradition.

9. Implement administrative, financial, and accounting work for third-level budgetary units of the General Department in accordance with regulations; prepare the annual state budget estimate, manage and execute settlement of expenditures of the General Department; implement salary and incentive systems for civil servants under the General Department as prescribed; ensure order, safety, and hygiene conditions, working conditions and means, manage facilities, transportation means, and public assets; organize health work of the General Department.

10. Organize the implementation of regulations on meetings, briefings, ceremonies, etc., of the General Department.

11. Perform other tasks assigned.

8/ Inspection

1. Organize the implementation of inspection and supervision work on the enforcement of policies and laws by units and individuals within the Customs sector according to approved programs and plans.

2. Develop the Inspection Operation Regulation for submission to the General Department Director for approval to uniformly implement within the Customs sector.

3. Direct and manage internal inspection and supervision work within the Customs sector.

4. Guide, urge, and inspect units within the sector to comply with legal provisions on inspection and supervision, public reception, complaint and denunciation handling; direct and guide inspection and supervision business for Customs Bureau Inspectors and People's Inspectorate Committees of the General Department of Customs.

5. Organize verification and conclusion on complaints and denunciations related to cadres and civil servants within the Customs sector within the General Department Director's jurisdiction and recommend handling measures.

Assist the General Department Director in verifying, concluding, and recommending solutions for complaints and denunciations that have been resolved by the Provincial Customs Bureau but continue to be appealed.

6. Statistically report on the handling of complaints and denunciations throughout the Customs sector; maintain and lead coordination with relevant units to organize public reception at the General Department of Customs headquarters.

7. Direct and organize the implementation of preventive, detection, and handling measures in accordance with the law against negative behaviors, corruption, and commercial fraud within the Customs sector.

8. Report to the General Department Director or decide to temporarily suspend, amend, or revoke decisions made by unit heads within the sector concerning inspection and supervision work if they are found to be incorrect, in accordance with legal regulations.

9. Study, summarize, and draw lessons from internal inspection and supervision activities within the Customs sector; recommend amendments and supplements to customs policies and laws to align with national management requirements.

10. Implement management, archiving, statistics, reporting, mid-term, and final summaries of work in accordance with the General Department of Customs, State Inspectorate, and Ministry of Finance Inspectorate regulations.

11. Perform other tasks assigned.

II. LIMITATIONS

1/ Departments, Offices, and Inspection may request units and individuals to provide all relevant documents, files, and materials related to assigned tasks.

2/ May sign guidance and explanation documents on matters within their functions and responsibilities as delegated by the General Department Director.

III. ORGANIZATIONAL STRUCTURE

1/ Departments and Inspection do not establish Divisions; operate under a specialist system.