Decree No. 36/2015/NĐ-CP stipulates criteria for establishing provincial, inter-provincial, and centrally-administered city Customs Bureaus; organizational structure, tasks, and activities at various levels of Customs.

DECREE

Specifies criteria for establishing provincial, inter-provincial, and centrally-administered city Customs Bureaus;

organization, duties, and activities of Customs at various levels

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Customs Law dated June 23, 2014;

At the proposal of the Minister of Finance,

The Government issues a Decree specifying criteria for establishing provincial, inter-provincial, and centrally-administered city Customs Bureaus; organization, duties, and activities of Customs at various levels.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree specifies criteria for establishing provincial, inter-provincial, and centrally-administered city Customs Bureaus (hereinafter referred to as Customs Bureau); organization, duties, and activities of Customs at various levels.

Article 2. Applicability

1. Customs authorities at various levels.

2. Other state agencies in coordinating management of customs affairs.

Chapter II

CRITERIA FOR ESTABLISHING CUSTOMS BUREAUS

Article 3. Principles of establishment

The establishment of a Customs Bureau originates from the requirements of managing state administrative affairs on customs within the province, inter-province, or centrally-administered city, and adheres to the following principles:

1. In line with the requirements of the State administrative reform program, the customs reform program, and modernization of customs approved by the Government and the Prime Minister.

2. Meeting the criteria for establishing a Customs Bureau as stipulated in this Decree.

3. Ensuring compliance with the procedures and formalities for establishing state administrative organizations as prescribed by law.

Article 4. Criteria for establishment

1. A Customs Bureau shall be established when the area under its proposed jurisdiction meets two out of three of the following criteria:

a) Having export and import turnover exceeding 30% of the national average export and import turnover or the national average export and import turnover (excluding areas managed by the Ho Chi Minh City Customs Bureau and the Hai Phong City Customs Bureau) in the year preceding the year of application.

b) Possessing one international land border crossing, civil aviation airport, or important national seaport.

c) Having an industrial park or economic zone.

2. In special cases where management needs require protection of national sovereignty and economic-social security in areas with long borders, complex terrain, or facilitate investment and socio-economic development in key regions of the country, the establishment of a Customs Bureau shall be decided by the Prime Minister.

3. Based on the criteria specified in Clause 1 of this Article, the Minister of Finance shall review and develop plans to reorganize Customs Bureaus to be submitted to the Prime Minister for consideration and decision. In the case of establishing a new Customs Bureau, the proposed jurisdiction must meet the conditions stipulated in Point a of Clause 1 of this Article.

4. The Prime Minister decides on the establishment and reorganization of Customs Bureaus.

Article 5. Responsibilities of Ministries, Agencies, and Local Authorities

1. General Department of Customs

a) Proposes to the Ministry of Finance the establishment of a Customs Bureau.

b) Organizes the operation of the Customs Bureau according to the establishment decision.

2. Ministry of Finance

a) Based on the provisions of Articles 3 and 4 of this Decree, develops a proposal for establishing a Customs Bureau and reports it to the Prime Minister for consideration and decision.

b) Directs and ensures necessary conditions for the operation of the Customs Bureau.

3. Ministry of Home Affairs

Reviews the establishment of a Customs Bureau in accordance with the law.

4. People's Committee of the province where the Customs Bureau is planned to be established

Ensures necessary conditions for the operation of the Customs Bureau.

Chapter III

ORGANIZATION, DUTIES, AND ACTIVITIES OF CUSTOMS AT VARIOUS LEVELS

Article 6. Principles of Organization and Operation of Customs

1. The Vietnam Customs is organized and operates on the principle of centralization and unity.

2. The Director General of the General Department of Customs uniformly manages and directs the activities of Customs at all levels; lower-level Customs is subject to the management and direction of higher-level Customs.

Article 7. Organizational Structure of Customs

1. General Department of Customs:

a) Office, Departments, Bureaus, and public service units.

b) Customs Bureaus.

The Prime Minister stipulates the organizational structure of the General Department of Customs.

2. Customs Bureau:

a) Office and advisory rooms assisting the Director of the Customs Bureau.

b) Sub-Customs Bureau, Customs Control Teams, and equivalent units.

The Minister of Finance specifies the detailed organizational structure of the Customs Bureau; decides on the establishment and reorganization of Sub-Customs Bureaus, Customs Control Teams, and equivalent units.

3. In cases where necessary, to meet management requirements, the Director General of the General Department of Customs decides on the establishment and reorganization of teams and specialized groups under Sub-Customs Bureaus, Customs Control Teams, and equivalent units according to the classification level of the Minister of Finance.

Article 8. Tasks and Activities of the General Department of Customs

1. Submit to the Minister of Finance for submission to the Government, the Prime Minister, or the competent authority for consideration and decision:

a) Draft laws, draft ordinances, draft resolutions of the National Assembly; draft resolutions of the Standing Committee of the National Assembly; draft resolutions, decrees of the Government; draft decisions, directives of the Prime Minister regarding customs.

b) Strategies, plans, programs, national target programs, action programs, projects, and important initiatives concerning customs.

c) Annual budget for import and export tax revenue according to the Law on State Budget.

2. Submit to the Minister of Finance for consideration and decision:

a) Draft circulars, decisions, directives, and other documents concerning customs.

b) Annual activity plans of the customs sector.

3. Issue, within its authority, guiding documents on professional and business matters; documents as prescribed by law within the scope of management of the General Department of Customs.

4. Organize the implementation of legal regulatory documents, strategies, plans, programs, and projects concerning customs after they have been issued or approved by competent authorities.

5. Organize the implementation of tasks:

a) Implement customs procedures; inspect and supervise customs on exported, imported, and transited goods; means of transport exiting, entering, and transiting.

b) Prevent smuggling and illegal transportation of goods across borders within the operational area of customs; implement measures to prevent smuggling and illegal transportation of goods across borders outside the operational area of customs as prescribed by law.

c) Organize the implementation of tax laws and other revenues as prescribed by law on exported and imported goods.

d) Conduct post-clearance inspections on exported and imported goods.

e) Organize the implementation of state statistics on customs.

6. Inspect, audit, resolve complaints and denunciations; handle according to its authority or recommend the competent authority to handle according to the provisions of law for violations of customs laws; prevent corruption, waste, and promote thrift in the use of assets and funds allocated according to the provisions of law.

7. Propose to competent state agencies on policies and measures for state management of customs concerning export, import, exit, entry, transit activities, and tax policies on exported and imported goods.

The Prime Minister stipulates the functions, tasks, and powers of the General Department of Customs.

Article 9. Tasks and Activities of the Customs Department

1. Organizing, directing, guiding, and implementing regulations of laws on customs by units under its jurisdiction, including:

a) Customs procedures, inspection, and supervision for exported, imported, transshipped, and transit goods, luggage of departing and arriving persons, and vehicles for departure, arrival, and transit according to the law.

b) Applying necessary operational measures proactively to prevent and combat smuggling, illegal transportation of goods and narcotics across borders within the scope of its operation. Cooperating to perform tasks of preventing and combating smuggling and illegal transportation of goods and narcotics across borders outside the scope of the Customs Department's operation according to the law.

c) Implementing tax and other revenue laws for exported and imported goods.

d) Conducting post-clearance inspections for exported and imported goods according to the law.

đ) Conducting state statistics on customs for exported and imported goods, transited goods, and vehicles for departure, arrival, and transit under the management of the Customs Department according to the law.

2. Inspecting and checking the implementation of policies and laws on customs according to the law.

3. Proposing amendments and supplements to laws on customs regarding export, import, departure, arrival, and transit activities and tax policies for exported and imported goods; reporting to the General Director of the General Department of Customs any arising difficulties and issues exceeding the authority of the Customs Department.

4. The Minister of Finance shall specify the functions, tasks, and powers of the Customs Department.

Article 10. Tasks and Activities of the Sub-Customs Office, Customs Control Team, and Equivalent Units

1. Implementing tasks and powers as prescribed by the Law on Customs, related laws, and the following specific tasks and powers:

a) Performing customs procedures, inspection, and supervision for exported, imported, transshipped, and transited goods; luggage and vehicles for departure, arrival, and transit according to the law.

b) Conducting customs control to prevent and combat smuggling, commercial fraud, illegal transportation of goods across borders, and drug trafficking within the scope of its customs operation area.

Cooperating with other functional forces to perform anti-smuggling, commercial fraud, and illegal transportation of goods across borders outside the scope of its customs operation area.

c) Collecting taxes and other revenues according to the law for exported and imported goods; implementing tax assessment, monitoring, collecting overdue taxes, and enforcing tax collection; ensuring correct, full, and timely payment into the State budget.

d) Organizing post-clearance inspections according to the regulations.

đ) Conducting state statistics on customs for exported and imported goods, transited goods, and vehicles for departure, arrival, and transit under the management scope.

2. Inspecting the implementation of policies and laws on customs by officials of the Sub-Customs Office, Customs Control Team, and equivalent units.

3. Proposing to competent authorities amendments and supplements to laws on customs regarding export, import, departure, arrival, and transit activities and tax policies for exported and imported goods and issues exceeding the authority of the Sub-Customs Office, Customs Control Team, and equivalent units.

The General Director of the General Department of Customs shall specifically define the functions, tasks, and powers of the Sub-Customs Office, Customs Control Team, and equivalent units.

Chapter IV

IMPLEMENTING PROVISIONS

Article 11. Effective Date

This Decree takes effect from June 10, 2015.

Article 12. Responsibility for Implementation

The Minister of Finance, Ministers, Heads of Ministries at the level of ministries, Heads of government agencies, Chairmen of provincial and municipal People's Committees directly under the central government, Heads of agencies, organizations, and individuals concerned are responsible for implementing this Decree./.