Decision No. 65/2015/QD-TTg stipulates the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance.

Pursuant to …;

Regulations on functions, tasks, powers, and organizational structureof The General Department of Customs under the Ministry of Finance

||| Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to Decree No. 36/2012/NĐ-CP dated April 18, 2012, of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 36/2015/NĐ-CP dated April 17, 2015 of the Government stipulating criteria for establishing provincial, inter-provincial, and centrally-administered city Customs Bureaus; organization, tasks, and activities of Customs at all levels;

At the proposal of the Minister of Finance,

The Prime Minister promulgates this Decision to stipulate the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance.

Article 1. Position and Functions

1. The General Department of Customs is an organization under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in state management of customs and organizing the enforcement of laws on customs throughout the country.

2. The General Department of Customs has legal personality, a seal with the National Emblem, a separate account at the State Treasury, and its headquarters in Hanoi City.

b) Draft five-year and annual socio-economic development plans for the province; major economic and social balances for the province; draft five-year and annual plans, programs, projects, measures to organize and implement tasks related to socio-economic development, finance-budget, planning-investment, and other tasks within the scope of state management of the Department of Finance as prescribed by law;

1. Submit to the Minister of Finance for submission to the Government and the Prime Minister 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 concerning customs;

b) Strategies, plans, programs, target programs, action programs, projects, and proposals regarding 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 work plans of the customs sector;

c) List of goods for export and import from Vietnam as prescribed by the Law on Customs.

3. Issue regulations guiding specialized and professional matters and individual documents within the scope of management of the General Department of Customs according to the authority granted by law.

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 dissemination, popularization, and education of laws on customs.

6. Organize the performance of tasks:

a) Customs inspection and supervision of exported, imported, and transiting goods; means of transport exiting, entering, and transiting the country;

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

c) Implementation of technical and professional risk management measures in customs operations;

d) Implementation of laws on taxes and other revenues as prescribed by law for exported and imported goods;

đ) Post-clearance audit of exported and imported goods;

e) Organization of analysis, inspection, quality control, quarantine, and food safety standards for exported and imported goods upon request of Ministries or assignment by the Prime Minister; implementation of classification of exported and imported goods as prescribed by law;

g) Organization of preferential treatment for enterprises as prescribed by law on customs;

h) Propose to competent state agencies policies and measures for state management of customs in export, import, exit, entry, transit activities, and tax policies for exported and imported goods;

7. Conduct inspections, investigations, handle complaints and denunciations; process violations of customs laws within its authority or propose competent authorities to process according to law; prevent corruption, waste, and promote thrift in the use of assets and funds allocated according to law.

8. Organize research, application of science, technology, and modern customs management methods in the customs sector.

9. Guide the implementation of laws on customs; support taxpayers of exported and imported goods according to law.

10. Organize the construction of national customs databases; organize the implementation of a single window system at the national level, ASEAN, and connect the national single window with international economic organizations, countries, and territories according to international commitments Vietnam is a member of or as assigned by the Government; organize the implementation of national statistics on customs.

11. Implement international cooperation on customs according to the division and delegation of the Minister of Finance and the provisions of law.

12. Manage organizational structures and staffing; implement salary systems and incentive policies, commendation and reward, disciplinary measures, training, and development for civil servants and employees under the General Department of Customs according to the delegation of the Minister of Finance and the provisions of law.

13. Implement administrative reform according to the goals and contents of the administrative reform program approved by the Minister of Finance.

14. Manage finances and assets allocated according to the provisions of law.

15. Perform other tasks and powers delegated by the Minister of Finance and as prescribed by law.

Article 3. Organizational Structure

1. Central customs organizations:

a) Legal Department.

b) International Cooperation Department;

c) Cadre and Civil Service Department;

d) Inspection and Investigation Department;

đ) Office (with representation in Ho Chi Minh City);

e) Customs Supervision and Management Bureau;

g) Import-Export Tax Bureau;

h) Anti-Smuggling Investigation Bureau;

i) Post-Clearance Audit Bureau;

k) Financial Affairs and Administration Bureau;

l) Risk Management Bureau;

m) Customs Testing Bureau;

n) Information Technology and Statistics Bureau;

o) Customs Research Institute;

p) Vietnam Customs College;

q) Customs Newspaper.

Organizations from Point a to Point n of this Clause are administrative organizations assisting the Director-General in performing state management functions; organizations from Point o to Point q are public service organizations.

2. Local customs organizations:

a) Provincial, inter-provincial, and centrally-administered city Customs Bureaus under the General Department of Customs:

- Hanoi Customs Bureau;

- Ho Chi Minh City Customs Bureau;

- Da Nang Customs Bureau;

- Hai Phong Customs Bureau;

- Can Tho Customs Bureau;

- An Giang Province Customs Bureau;

- Customs Office of Bà Rịa - Vũng Tàu Province;

- Customs Office of Bắc Ninh Province;

- Customs Office of Bình Định Province;

- Customs Office of Bình Dương Province;

- Customs Office of Bình Phước Province;

- Customs Office of Cà Mau Province;

- Customs Office of Cao Bằng Province;

- Customs Office of Đắk Lắk Province;

- Customs Office of Đồng Nai Province;

- Customs Office of Đồng Tháp Province;

- Customs Office of Điện Biên Province;

- Customs Office of Gia Lai - Kon Tum;

- Customs Office of Hà Giang Province;

- Customs Office of Hà Tĩnh Province;

- Customs Office of Kiên Giang Province;

- Customs Office of Khánh Hòa Province;

- Customs Office of Lạng Sơn Province;

- Customs Office of Lào Cai Province;

- Customs Office of Long An Province;

- Customs Office of Nghệ An Province;

- Customs Office of Quảng Bình Province;

- Customs Office of Quảng Nam Province;

- Customs Office of Quảng Ninh Province;

- Customs Office of Quảng Ngãi Province;

- Customs Office of Quảng Trị Province;

- Customs Office of Tây Ninh Province;

- Customs Office of Thanh Hóa Province;

- Customs Office of Thừa Thiên Huế Province.

b) Sub-offices of Customs, Customs Control Teams, and equivalent units under the Provincial Customs Offices, inter-provincial Customs Offices, and provincial-level municipalities directly under the Central Government.

The establishment, merger, and dissolution of sub-offices of Customs, Customs Control Teams, and equivalent units shall be decided by the Minister of Finance.

c) The entities specified in Points a and b of this Clause have legal personality, their own seals, and are entitled to open accounts at the State Treasury in accordance with the provisions of the law.

3. The Minister of Finance shall stipulate the functions, tasks, powers, and organizational structure of the organizations subordinate to the General Department of Customs.

Article 4. Leadership of the General Department

1. The General Department of Customs has a Director-General and not more than four Deputy Directors-General.

2. The Director-General and Deputy Directors-General shall be appointed, relieved of duty, and dismissed by the Minister of Finance in accordance with the provisions of the law.

3. The Director-General is the head of the General Department of Customs, accountable to the Minister of Finance and to the law for all activities of the General Department of Customs. Deputy Directors-General are accountable to the Director-General and to the law for the areas assigned to them.

Article 5. Effectiveness and Responsibility for Implementation

1. This Decision takes effect from February 5, 2016, and replaces Decision No. 02/2010/QĐ-TTg dated January 15, 2010, of the Prime Minister on the functions, tasks, powers, and organizational structure of the General Department of Customs under the Ministry of Finance.

2. The number of Deputy Directors-General of the General Department of Customs shall be implemented according to the current regulations of the Prime Minister until the Prime Minister issues a different decision.

3. The Minister of Finance, Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of People's Committees of provinces and provincial-level municipalities directly under the Central Government, and the Director-General of the General Department of Customs are responsible for implementing this Decision./.