Chương 6 Luật Hải quan 2001: Quản lý nhà nước về hải quan

Chapter VI

STATE MANAGEMENT OVER CUSTOMS

Article 73.- Contents of the State management over customs

The contents of the State management over customs include:

1. Elaboration and direction of the implementation of the strategy, planning and plans on development of Vietnam’s Customs.

2. Promulgation and organization of the implementation of legal documents on customs;

3. Provision of guidance for, implementation and propagation of customs legislation.

4. Prescription of the organization and operation of the Customs.

5. Training, fostering and building of the contingent of customs officers.

6. Organization of research and application of sciences and technologies and modern customs management methods.

7. Collection of the State’s statistical data on customs.

8. Inspection, supervision, settlement of complaints and denunciations, and handling of violations of customs legislation.

9. International cooperation on customs.

Article 74.- Bodies in charge of the State management over customs

1. The Government shall perform the uniform State management over customs.

2. The General Department of Customs is the body assisting the Government in performing the uniform State management over customs.

3. The ministries, the ministerial-level agencies, the agencies attached to the Government shall, within the scope of their tasks and powers, have to coordinate with the General Department of Customs in performing the State management over customs.

4. The People’s Committees at all levels shall, within the scope of their tasks and powers, have to organize the implementation of the customs legislation in their respective localities.

Article 75.- The right to lodge complaints, denunciations, and initiate lawsuits

1. Individuals and organizations may lodge complaints with the customs offices, other competent State bodies or initiate lawsuits at courts according to law provisions against administrative decisions and/or administrative acts of the customs offices, customs officers where there are grounds to believe that such decisions and/or acts are contrary to law, and infringe upon their legitimate rights and interests.

2. Individuals may lodge denunciations with the customs offices or other competent State bodies against customs officers and/or customs offices for their law-breaking acts which infringe upon the interests of the State and the legitimate rights and interests of organizations and individuals.

Article 76.- Responsibility to settle complaints and denunciations

1. The customs offices at all levels shall have to settle complaints about administrative decisions and/or administrative acts falling under their settling competence; if receiving complaints not falling under their settling competence, they shall have to inform the complainants thereof so that the latter can lodge their complaints with competent State bodies for settlement.

2. The customs offices at all levels shall have to settle denunciations falling under their competence; if receiving denunciations not falling under their competence, they shall have to refer them to competent bodies or organizations for settlement and inform in writing the denouncers thereof.

Article 77.- Time limit, procedures and competence for settlement of complaints and denunciations

1. The time limits and procedures for lodging complaints and denunciations and settling them, and the competence to settle complaints and denunciations shall comply with the law provisions on complaints and denunciations and relevant law provisions.

2. During the time of lodging complaints or initiating lawsuits, the organizations or individuals shall still have to abide by the administrative decisions or decisions sanctioning administrative violations, issued by the customs offices or other competent State bodies. When the complaint-settling decisions of the customs offices or other competent State bodies are issued or the courts decisions or judgments take legal effect, such decisions or judgments shall be complied with.