Chapter II
TASKS AND ORGANIZATION OF THE CUSTOMS
Article 11.- Tasks of the Customs
Vietnam Customs is tasked to inspect and supervise goods and transport means; to prevent and combat smuggling and illegal cross-border goods transportation; to organize the implementation of tax legislation with regard to export and import goods; to propose policies and measures for customs-related State management over the export, import, exit, entry and transit activities as well as tax policies for export and import goods.
Article 12.- Principles for organization and operation of the Customs
1. Vietnam Customs shall be organized and operate according to the principles of centralized and uniform command.
2. The General Director of Customs shall uniformly manage and execute activities of the Customs at all levels; the Customs at lower level shall submit to the management and direction by the Customs at higher level.
Article 13.- System of Customs organization
1. The organizational system of Vietnam Customs consists of:
a/ The General Department of Customs, which is a body attached to the Government;
b/ The Customs Departments of the provinces, inter-provinces, and centrally-run cities;
c/ The border-gate Customs Sub-Departments, Customs Control squads and equivalent units.
2. The Government shall specify the tasks, organization and operation of the Customs at all levels; the service regime, titles, criteria, salaries, seniority allowances and other preferential treatment regimes for customs officers; customs badges, flags, insignia, uniform and customs identity cards.
Article 14.- Customs officers
1. Customs officers are those who are recruited, trained and employed according to the legislation on State employees.
2. Customs officers must have good political qualities, perform their tasks according to law provisions, be honest, integrated, disciplined, have civilized, polite attitudes, and strictly abide by decisions on job transfer and assignment.
Tìm kiếm
Luật Hải quan 2001 (Bản Word)