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No: 96/2002/ND-CP

Taxes:Customs Duties,Administration of Tax Levy & Collection,Import & Export Tax

Date of Promulgation:

Date of Implementatio:2002-11-19



Independence - Freedom - Happiness

No: 96/2002/ND-CP

Hanoi November 19, 2002




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

Pursuant to the Customs Law of June 29, 2001;

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, which assists the Minister of Finance in performing the function of specialized State management over customs, and enforces the customs legislation throughout the country.

Article 2.- Tasks and powers

The General Department of Customs shall perform its tasks and exercise its powers according to the provisions of the Customs Law and other relevant law provisions, and have the following specific tasks and powers:

1. To submit to the Minister of Finance the draft legal documents on customs as well as the strategy, planning and plans on development of the customs service, and organize the implementation thereof after they are approved;

2. To direct, guide and inspect the implementation of the customs services tasks:

a/ Conducting customs inspection and supervision of import, export and transit goods as well as import, export and transit means of transport; 

b/ Preventing and combating smuggling and illegal cross-border goods transportation within geographical areas of customs operation; 

Taking measures to prevent and combat smuggling and illegal cross-border goods transportation outside geographical areas of customs operation under the Governments regulations;

c/ Organizing the implementation of the legislation on taxes and other levies on import and export goods; 

d/Organizing the post-customs clearance inspection of import and export goods;

e/ Proposing undertakings and measures to exercise State management over customs with regard to the import, export, exit, entry and transit activities as well as policies on taxes on import and export goods to the competent State agencies.

3. To undertake international cooperation on customs according to law provisions;

4. To organize scientific research and apply scientific and technological advances within the customs service;

5. To organize the information and propagation of the customs legislation;

6. To organize, direct and make the State statistics on customs;

7. To manage the organizational structure and payroll; to direct and implement wage policy as well as preferential treatment, commendation and discipline policies and regimes towards State officials, public servants and employees under the management of the General Department of Customs; to organize the training, fostering and building of a contingent of officials, public servants and employees and manage the non-business units under the General Department of Customs according to law provisions and the Finance Ministers assignment;

8. To examine, inspect and settle complaints and denunciations; to combat corruption and handle violations according to law provisions;

9. To manage finance and assets of the customs service according to law provisions and the Finance Ministers assignment.

Article 3.- System of the General Customs Departments organization

The General Department of Customs is organized according to the principles of centralization and uniformity into a system from the central to local levels.

1. The General Customs Departments organizational structure consists of:

a/ The General Customs Directors assisting apparatus:

1. The Department for Customs Supervision and Management;

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

3. The Legal Department;

4. The Department for International Cooperation;

5. The Planning-Finance Department;

6. The Department for Organization and Personnel;

7. The Inspectorate;

8. The Office;

9. The Department for Smuggling Investigation and Combat;

10. The Department for Post-Customs Clearance Inspection;

11. The Department for Customs Information Technology and Statistics.

b/ Non-business units under the General Department of Customs:

1. The Customs Research Institute;

2. The North Vietnam Center for Analysis and Classification of Import and Export Goods;

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

4. The South Vietnam Center for Analysis and Classification of Import and Export Goods;

5. The Customs College;

6. The Customs Newspaper.

c/ The Customs Departments of provinces, inter-provinces or centrally-run cities (hereafter referred collectively to as provincial/municipal Customs Departments) under the General Department of Customs.

d/ The border-gate Customs Sub-Departments, the Customs Control squads and equivalent units under the provincial/municipal Customs Departments.

2. The prescription of the tasks, organizational structures, payrolls as well as officials and public servants of the units mentioned at Points a, b, c and d of this Article shall comply with the Finance Ministers regulations.

3. The Prime Minister shall decide on the establishment, reorganization or dissolution of provincial/municipal Customs Departments and units under the assisting apparatus of the General Customs Director.

4. The Minister of Finance shall decide on the reorganization of non-business units under the General Customs Department to meet the requirements of administrative reforms, and conform with the specific characteristics of customs operation and law provisions.

5. The Minister of Finance shall decide on the establishment, reorganization or dissolution of the border-gate Customs Sub-Departments, the Customs Control squads and equivalent units.

6. The General Department of Customs shall have its seal bearing national emblem.

7. Public servants working in the customs service shall be entitled to seniority allowances according to the Customs Laws provisions. The seniority allowance levels are prescribed as follows: those who have been working in the customs service for full 5 years shall enjoy the allowance level equal to 5% of their wages paid according to their ranks and grades; from the 6th year on, they shall enjoy an addition of 1% for every additional working year (full 12 months).

Article 4.- Leadership of the General Department of Customs

The General Department of Customs shall have its General Director and a number of deputy general directors. The General Director of Customs shall be appointed by the Prime Minister at the proposal of the Minister of Finance. The General Director of Customs shall take responsibility before the Minister of Finance for all activities of the General Department of Customs.

Deputy general directors of Customs shall be appointed by the Minister of Finance at the proposal of the General Director of Customs. Deputy general directors of Customs shall be answerable to the General Director of Customs for their assigned tasks.

Article 5.- Implementation effect

This Decree takes effect 15 days after its signing. To annul the Governments Decree No. 16/CP of March 7, 1994 on the functions, tasks and organizational structure of the General Department of Customs.

Article 6.- Implementation responsibilities

The Minister of Finance, the ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the Peoples Committees of the provinces and centrally-run cities, and the General Director of Customs shall have to implement this Decree.




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