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 service�s 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 Government�s 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 Minister�s 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 Minister�s assignment.
Article 3.- System of the General Customs Department�s 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 Department�s organizational structure consists of:
a/ The General Customs Director�s 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 Minister�s 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 Law�s 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 6