Decree No. 96/2002/ND-CP on the functions, tasks, powers, and organizational structure of the General Department of Customs

DECREE OF THE GOVERNMENT

Regulations on Functions, Tasks, Authorities, and Organizational Structure of the General Department of Customs 

THE GOVERNMENT

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

Pursuant to the Customs Law dated June 29, 2001;

At the proposal of the Minister of Finance,

DECREE:

Article 1. Position, functions.

The General Department of Customs is an agency under the Ministry of Finance, assisting the Minister of Finance in performing state management functions in the customs sector; enforcing customs laws throughout the country.

Article 2. Tasks, authorities.

The General Department of Customs performs tasks and authorities as prescribed by the Law on Customs, other relevant laws, and the following specific tasks and authorities:

1. Drafting legal documents for the customs sector for submission to the Minister of Finance; developing strategies, plans, and organizational implementation of customs development after approval;

2. Directing, guiding, and inspecting the performance of customs sector tasks:

a) Inspecting and supervising customs for exported, imported, and transited goods; means of transport exiting, entering, and transiting the country;

b) Preventing and combating smuggling and illegal transportation of goods across borders within the customs operational area;

Implementing measures to prevent and combat smuggling and illegal transportation of goods across borders outside the customs operational area as prescribed by the Government;

c) Organizing the implementation of tax laws and other revenues for exported and imported goods;

d) Organizing post-clearance inspection for exported and imported goods;

đ) Advising competent state agencies on policies and measures for state management of customs regarding export, import, exit, entry, and transit activities and tax policies for exported and imported goods;

3. Implementing international cooperation in customs as prescribed by law;

4. Organizing scientific research and applying scientific and technological progress in the customs sector;

5. Organizing information dissemination and propaganda on customs laws;

6. Organizing national statistics on customs;

7. Managing organizational structure, staffing, directing, and implementing salary systems and incentive policies, rewards, and disciplinary actions for civil servants and employees under its jurisdiction; organizing training, capacity building, and managing subordinate units according to law and the delegation of the Minister of Finance;

8. Inspecting, auditing, handling complaints, accusations, anti-corruption, and violations as prescribed by law;

9. Managing finance and assets of the customs sector as prescribed by law and the delegation of the Minister of Finance.

Article 3. Organizational System of the General Department of Customs.

The General Department of Customs is organized centrally and uniformly from central to local levels.

1. The organizational structure of the General Department of Customs includes:

a) The General Department of Customs' support staff.

1. The Department of Customs Supervision and Management;

2. The Department of Inspection and Collection of Export and Import Taxes;

3. Legal Affairs Department;

4. Department of International Cooperation;

5. Planning and Finance Department;

6. THE ORGANIZATION AND HUMAN RESOURCES DEPARTMENT;

8. Office;

9. Product Quality Management Bureau (with two subordinate branches: the Product Quality Management Branch located in Da Nang City, the Product Quality Management Branch located in Ho Chi Minh City; quality inspection units at international border gates as decided by the Minister of Science and Technology after obtaining permission from the Prime Minister).

9. The Anti-Smuggling Investigation Bureau;

10. The Post-Clearance Inspection Bureau;

11. The Customs Information Technology and Statistics Center.

b) Subordinate public service units of the General Department of Customs:

1. The Customs Research Institute;

2. The Northern Export and Import Goods Analysis and Classification Center;

3. The Central Export and Import Goods Analysis and Classification Center;

4. The Southern Export and Import Goods Analysis and Classification Center;

5. The Customs College;

6. The Customs Newspaper.

c) Provincial, inter-provincial, and centrally-administered city Customs Bureaus (hereinafter referred to as local Customs Bureaus) under the General Department of Customs.

d) Customs Sub-bureaus at border gates, Customs Control Teams, and equivalent units under local Customs Bureaus.

2. The provisions on tasks, organizational structures, staffing, and personnel of the units mentioned in points a, b, c, and d of this Article shall be implemented according to the regulations of the Minister of Finance.

3. The Prime Minister decides on the establishment, reorganization, and dissolution of local Customs Bureaus and support staff units of the General Department of Customs.

4. The Minister of Finance decides on the restructuring of subordinate public service units of the General Department to meet administrative reform requirements, the characteristics of customs operations, and legal provisions.

5. The Minister of Finance decides on the establishment, reorganization, and dissolution of Customs Sub-bureaus at border gates, Customs Control Teams, and equivalent units.

6. The General Department of Customs has a seal with the national emblem.

7. Civil servants working in the customs sector are entitled to seniority allowances as prescribed by the Law on Customs. The level of seniority allowance is as follows: five years of work in the customs sector entitles to an allowance equal to 5% of the salary received according to rank and grade; for each additional year of work (full 12 months) starting from the sixth year, an additional 1% is added.

Article 4. Leadership of the General Department of Customs.

The General Department of Customs has a Director-General and several Deputy Directors-General. The Director-General of the General Department of Customs is appointed by the Prime Minister upon the proposal of the Minister of Finance. The Director-General of the General Department of Customs is responsible to the Minister of Finance for all activities of the General Department of Customs.

The Deputy Director-General of the General Department of Customs is appointed by the Minister of Finance upon the proposal of the Director-General of the General Department of Customs. The Deputy Director-General of the General Department of Customs is responsible to the Director-General of the General Department of Customs for the tasks assigned.

Article 5. Effective Date.

This Decree shall take effect fifteen days from the date of signature. The Government's Decree No. 16/CP dated March 7, 1994 on the functions, tasks, and organizational structure of the General Department of Customs is hereby repealed.

Article 6. Responsibility for Implementation.

The Minister of Finance, Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairmen of People's Committees of provinces and centrally governed cities, and the Director-General of the General Department of Customs are responsible for implementing this Decree./.