Decision No. 95/2005/QD-BTC on the functions, tasks, powers, and organizational structure of the Customs Inspection under the General Department of Customs.

Decision No. 95/2005/QD-BTC stipulates the functions, tasks, powers, and organizational structure of the Customs Inspection under the General Department of Customs. The customs inspection is directly managed by the Director of the General Department of Customs and guided in inspection work by the Ministry of Finance's Inspectorate.

Số hiệu95/2005/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Sinh Hùng — Bộ trưởng
Cập nhật29/06/2026
NgànhFinance
Lĩnh vựcInspectionFinancial Inspection
Ngày ban hành12/12/2005
Ngày áp dụng31/12/2005
Ngày hết hiệu lực11/05/2010
Tình trạngExpired
✦ Tóm lược thông minh

Decision No. 95/2005/QD-BTC stipulates the functions, tasks, powers, and organizational structure of the Customs Inspection under the General Department of Customs. The customs inspection is directly managed by the Director of the General Department of Customs and guided in inspection work by the Ministry of Finance's Inspectorate.

Đối tượng áp dụng

Customs Inspection under the General Department of Customs

Các điểm cốt lõi

  • The Customs Inspection under the General Department of Customs performs administrative inspection and specialized inspection within the scope of state management of the General Department of Customs according to the assignment of the Minister of Finance.
  • The Customs Inspection has the task of participating in drafting legal normative documents on customs, leading or participating in drafting related documents.
  • The Customs Inspection inspects the implementation of policies, laws, and tasks for agencies, organizations, and individuals under the direct management of the Director of the General Department of Customs.
  • The Chief of the Customs Inspection is appointed and relieved of duty by the Minister of Finance upon the proposal of the Director of the General Department of Customs and the Head of the Cadre and Civil Servant Affairs Department.
  • Inspectors under the Customs Inspection are civil servants appointed to inspector ranks.

🌐 Tác động xã hội từ văn bản này

  • Enhance the effectiveness of inspection activities in the customs field.
  • Ensure strict and fair enforcement of customs laws.
  • Timely detect and handle administrative violations in customs.

❓ Câu hỏi thường gặp

What are the tasks of the Customs Inspection?

The Customs Inspection participates in drafting legal normative documents, inspects the implementation of policies, laws, and tasks for agencies, organizations, and individuals under the direct management of the Director of the General Department of Customs.

Who appoints the Chief of the Customs Inspection?

The Chief of the Customs Inspection is appointed and relieved of duty by the Minister of Finance upon the proposal of the Director of the General Department of Customs and the Head of the Cadre and Civil Servant Affairs Department.

What are Inspectors under the Customs Inspection?

Inspectors under the Customs Inspection are civil servants appointed to inspector ranks in accordance with regulations on cadre classification.

When does this decision take effect?

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

What are the rights and obligations of Inspectors?

The appointment and removal of inspectors; their duties, authority, responsibilities, and benefits are carried out in accordance with the provisions of the law.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 95/2005/QD-BTC
Hanoi, December 12, 2005

DECISION OF THE MINISTER OF FINANCE

Regulations on functions, tasks, powers, and organizational structure

of the Customs General Department Inspectorate

 

THE MINISTER OF FINANCE

 

Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

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

Pursuant to Decree No. 81/2005/ND-CP dated June 22, 2005 of the Government on the organization and operation of Financial Inspection;

Considering the proposal of the Director of the Cadre and Civil Servant Organization Department, the Director-General of the Customs General Department, and the Inspector of the Ministry of Finance;

 

DECISION:

 

Article 1. The Customs General Department Inspectorate (hereinafter referred to as the Customs Inspectorate) is an agency under the Financial Inspection system, an organization under the Customs General Department, performing administrative inspection and specialized inspection functions within the scope of management of the Customs General Department according to the assignment of the Minister of Finance.

The Customs Inspectorate is directly managed and directed by the Director-General of the Customs General Department and directed regarding inspection work by the Inspector of the Ministry of Finance.

The Customs Inspectorate has its own seal and is allowed to open an account at the State Treasury in accordance with the provisions of the law.

Article 2. The Customs Inspectorate has duties and powers:

1. Participating in drafting legal normative documents on customs; taking the lead or participating in drafting documents related to the organization and activities of the Customs Inspectorate according to the assignment of the Director-General of the Customs General Department.

2. Inspecting the implementation of policies, laws, and tasks by agencies, organizations, and individuals under the direct management of the Director-General of the Customs General Department.

3. Inspecting Vietnamese organizations and individuals, and foreign organizations and individuals in Vietnam in their compliance with customs laws and international treaties to which Vietnam is a party and that relate to customs.

4. Detecting, deciding according to authority, or recommending competent authorities to impose administrative penalties for violations of customs laws in accordance with the provisions of the law.

5. Monitoring, inspecting, urging the implementation of conclusions, recommendations, and decisions on inspections made by the Customs Inspectorate.

6. Recommending or submitting to competent authorities to improve policies and laws on customs; suspending the enforcement or revoking regulations found to be contrary to the law through inspection activities.

7. Assisting the Director-General of the Customs General Department in organizing citizen reception, handling complaints and denunciations; anti-corruption work; practicing thrift and combating waste in accordance with the law.

8. Cooperating with inspection agencies under the Financial Inspection system, inspection agencies of Ministries, other central agencies, and localities, and relevant agencies during the inspection and supervision process in the customs field; with relevant agencies in preventing, stopping, and combating illegal acts within the scope of assigned duties and powers.

9. Summarizing, reporting the results of inspection work, complaint and denunciation resolution; anti-corruption work; practicing thrift and combating waste within the responsibility scope of the Customs General Department.

10. Summarizing experiences and inspection business within the management scope of the Customs General Department.

11. Requesting relevant agencies and organizations to assign officials and civil servants to participate in the Customs General Department's inspection teams.

12. Performing other tasks and powers as prescribed by law and assigned by the Director-General of the Customs General Department.

Article 3. The Customs Inspectorate has an Inspector, several Deputy Inspectors, and inspectors; the Inspector is responsible for directing all activities of the Customs Inspectorate; Deputy Inspectors are accountable to the Inspector for the tasks assigned to them.

The Inspector of the Customs Inspectorate is appointed, relieved, or dismissed by the Minister of Finance upon the proposal of the Director-General of the Customs General Department and the Director of the Cadre and Civil Servant Organization Department after reaching consensus with the Inspector of the Ministry of Finance.

The appointment, relief, or dismissal of Deputy Inspectors is decided by the Director-General of the Customs General Department according to the classification of personnel management.

The Customs Inspectorate has an organizational structure located at the Customs General Department and provincial, inter-provincial, and city Customs Bureaus. The Director-General of the Customs General Department bases on actual conditions to specify the duties, powers, and organizational structure of the Customs Inspectorate in accordance with the law.

Article 4. Duties and Powers of the Inspector of the Customs Inspectorate

1. Leading and directing inspection work within the functional, duty, and power scope of the Customs General Department.

2. Submitting to the Director-General of the Customs General Department the inspection program and plan and organizing its implementation after approval.

3. Submitting to the Director-General of the Customs General Department the decision to inspect when signs of violation of customs laws are discovered.

4. Submitting to the Director-General of the Customs General Department the decision or deciding according to authority the establishment of inspection teams, assigning inspectors, and summoning inspection collaborators in accordance with the law.

5. Recommending the Director-General of the Customs General Department to temporarily suspend the execution of decisions made by organizations and individuals under direct management of the Director-General of the Customs General Department if there is evidence that these decisions are contrary to the law or affect the inspection activities.

6. Recommending the Director-General of the Customs General Department to consider responsibility and handle persons who commit violations under the management of the Director-General of the Customs General Department.

7. Imposing administrative penalties in the customs field in accordance with the law.

8. Reporting to the Chief Inspector of the Financial Inspection of the Ministry of Finance on inspection work within the prescribed responsibilities and powers.

9. Cooperating with heads of relevant agencies and organizations to submit to competent authorities decisions on appointing, relieving, or dismissing inspection positions within the management scope of the Customs General Department.

10. Perform other tasks and exercise other powers as prescribed by law.

Article 5. Inspectors of the Customs General Department Inspectorate are state civil servants appointed to inspection ranks in accordance with the regulations on civil servant rank management to perform inspection tasks within the functional, duty, and power scope of the Customs General Department.

The appointment and removal of inspectors; their duties, powers, responsibilities, and benefits are carried out in accordance with the law.

Article 6. The Customs Inspectorate organizes the implementation of tasks under a specialist system; the Inspector is responsible for organizing work and assigning tasks to civil servants in accordance with the standards of inspection ranks and professional capabilities, ensuring the completion of assigned tasks.

Article 7. This Decision shall take effect fifteen days after its publication in the Official Gazette; it abolishes previous regulations concerning the functions, tasks, powers, and organizational structure of the Customs Inspectorate. The Director of the General Department of Customs, the Head of the Cadre and Civil Servant Affairs Department, the Inspector General of the Ministry, the heads of related organizations and units, and the Director of the Ministry of Finance's Office are responsible for implementing this Decision./.

THE MINISTER
(Signed)
Nguyen Sinh Hung
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