THE PRIME MINISTER
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Hanoi, January 15, 2010
DEFINING THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE GENERAL DEPARTMENT OF CUSTOMS UNDER THE MINISTRY OF FINANCE
THE PRIME MINISTER
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 29, 2001Customs Law and the June 14, 2005 Law Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to the Government's Decree No. 178/2007/ND-CP of December 3, 2007, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government's Decree No. 118/2008/ND- CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Minister of Finance,
Article 1. Position and functions
The General Department of Customs is an agency attached to the Ministry of Finance and functions to advise and assist the Minister of Finance in performing the state management of customs and organizing the implementation of the customs law.
The General Department of Customs has the legal entity status, national-emblem seal and its own state treasury account and is headquartered in Hanoi.
Article 2. Tasks and powers
The General Department of Customs has the following tasks and powers:
1. To submit to the Minister of Finance for further submission to the Government or (he Prime Minister for consideration and decision:
a/ Draft laws and resolutions of the National Assembly, draft ordinances and resolutions of the National Assembly Standing Committee; the Government's draft decrees: and the Prime Minister's draft decisions on customs;
b/ Strategies, master plans, national target programs, action programs and important schemes and projects on customs;
c/ Annual estimates of export and import duty revenues under the State Budget Law.
2. To submit to the Minister of Finance for consideration and decision:
a/ Draft circulars and other legal documents on customs;
b/ Annual work plans of the customs sector.
3. To promulgate guiding documents on professional operations, internal normative documents and documents for specific-application under its management.
4. To organize the implementation of legal documents, strategies, master plans, plans, programs, projects and schemes on customs after they are promulgated or approved by competent authorities.
5. To disseminate and educate about the customs law.
6. To perform the following tasks:
a/ Conducting customs inspection and supervision of exports, imports and goods in transit; means of transport on exit, entry and in transit;
b/ Preventing and fighting smuggling and illegal cross-border transportation of goods within customs operation areas; taking measures to prevent and fight smuggling and illegal cross-border transportation of goods outside customs operation areas under the Government's regulations;
c/ Complying with the law on taxes and other charges on exports and imports;
d/ Conducting post-customs clearance inspection of exports and imports;
e/ Proposing to competent state agencies guidelines and measures for state management of customs related to export, import, exit, entry and transit activities and tax policies for exports and imports.
7. To inspect, examine, and settle complaints and denunciations; to handle according to its competence or propose competent authorities to handle violations of the customs law under law; to prevent and fight corruption and negative practices and practice thrift and fight wastefulness in using assigned property and funds under law.
8. To conduct scientific research and apply science and technology to the customs sector.
9. To guide the implementation of the customs law: to assist payers of export and import duties under law.
10. To make state statistics on customs.
11. To carry out international cooperation on customs as assigned or decentralized by the Minister of Finance or prescribed by law.
12. To manage its organizational apparatus and payroll; to implement the wage regime and policies and regimes on treatment, commendation, disciplining, training and retraining towards its cadres, civil servants and public employees as decentralized by the Minister of Finance or prescribed by law.
13. To conduct administrative reforms in line with the objectives and contents of the administrative reform program approved by the Minister of Finance.
14. To manage its Finance and property under law.
15. To perform other tasks and exercise other powers as assigned by the Minister of Finance or prescribed by law.
Article 3. Organizational structure
1. The General Department of Customs at central level:
a/ The Department of Legal Affairs;
b/ The Department of International Cooperation:
c/ The Department of Organization and Personnel:
d/ The Department of Finance and Administration;
e/ The Office (with a representative office in Ho Chi Minh City);
f/ The Inspectorate;
g/ The Department of Customs Management Supervision;
h/ The Department of Export-Import Duty:
i/ The Department of Anti-Smuggling Investigation;
j/The Department of Post-Customs Clearance Inspection;
k/ The Department of Information Technology and Customs Statistics;
m/ The Customs Research Institute;
n/ Vietnam Customs School;
o/ The Customs newspaper.
The organizations defined at Points a thru k. Clause 1 of this Article are administrative ones which assist the General Director of Customs in performing the state management function. The organizations defined at Points I thru o are non- business units.
2. Local customs agencies:
a/ Provincial, inter-provincial and municipal Customs Departments under the General Department of Customs:
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