Decision No. 48/2008/QD-BTC Issuing Regulations on the Application of Risk Management in Customs Operations

Decision No. 48/2008/QD-BTC of the Ministry of Finance issuing Regulations on the Application of Risk Management in Customs Operations, aiming to enhance the effectiveness of customs management and supervision.

Document No.48/2008/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated28/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date04/07/2008
Effective date04/08/2008
Expiry date15/01/2014
StatusExpired
✦ Smart summary

Decision No. 48/2008/QD-BTC of the Ministry of Finance issuing Regulations on the Application of Risk Management in Customs Operations, aiming to enhance the effectiveness of customs management and supervision.

Key points

  • Heads of units under and affiliated with the Ministry of Finance and related organizations and individuals are responsible for implementing this Decision
  • This Decision takes effect fifteen days from the date of publication in the Official Gazette

🌐 Social impact of this document

  • Positive impact: Enhance the effectiveness of customs management and supervision, reduce risks in customs operations.
  • Negative impact: May increase workload for units implementing new regulations.

❓ Frequently asked questions

When does this Decision take effect?

This Decision takes effect fifteen days from the date of publication in the Official Gazette.

Which units are responsible for implementing this Decision?

Heads of units under and affiliated with the Ministry of Finance and related organizations and individuals are responsible for implementing this Decision.

On what basis was this Decision issued?

This Decision is based on the Law on Customs No. 29/2001/QH10, the Law Amending and Supplementing Certain Provisions of the Law on Customs No. 42/2005/QH11, Decree No. 154/2005/ND-CP, and Decree No. 77/2003/ND-CP.

How does this Decision relate to customs operations?

This Decision issues Regulations on the Application of Risk Management in Customs Operations, aiming to enhance the effectiveness of customs management and supervision.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 48/2008/QD-BTC
Hanoi, July 4, 2008

Pursuant to …;

Issuing Regulations on the Application of Risk Management in Customs Operations

 ___________________________________

THE MINISTER OF FINANCE

Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2001; the Law Amending and Supplementing Certain Provisions of the Law on Customs No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Government Decree No. 154/2005/NĐ-CP dated December 15, 2005 detailing certain provisions of the Law on Customs regarding customs procedures, customs inspection, and supervision;

Pursuant to the Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the Director General, General Department of Customs,

DECISION:

Article 1. These Regulations on the Application of Risk Management in Customs Operations are hereby issued together with this Decision.

Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette.

Article 3. Heads of units under and affiliated with the Ministry of Finance and relevant organizations and individuals are responsible for implementing this Decision./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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