Chương III Nghị định 36/2015/NĐ-CP Quy định tiêu chí thành lập Cục Hải quan tỉnh, liên tỉnh, thành phố trực thuộc Trung ương; tổ chức, nhiệm vụ và hoạt động của Hải quan các cấp: Tổ chức, nhiệm vụ và hoạt động của hải quan các cấp

Chapter III

ORGANIZATION, TASKS AND OPERATION OF CUSTOMS OFFICES AT ALL LEVELS

Article 6. Principles of organization and operation of the customs service

1. Vietnam Customs shall be organized and operate on the principle of centralization and uniformity.

2. The General Director of Customs shall uniformly manage and administer activities of customs offices at all levels; customs offices at lower levels shall submit to the management and direction by customs offices at higher levels.

Article 7. Organizational structure of the customs service

1. The General Department of Customs:

a/ The office, departments and public non-business units;

b/ Customs Departments.

The Prime Minister shall prescribe the organizational structure of the General Department of Customs.

2. Customs Departments:

a/ Offices and advisory divisions assisting the director of the Customs Department;

b/ Customs Branches, customs control squads and equivalent units.

The Minister of Finance shall prescribe the organizational structure of Customs Departments; and decide on the establishment and reorganization of Customs Branches, customs control squads and equivalent units.

3. In case of necessity to meet management requirements, the General Director of Customs shall decide on the establishment or reorganization of professional teams or groups of Customs Branches, customs control squads and equivalent units as decentralized by the Minister of Finance.

Article 8. Tasks and operation of the General Department of Customs

1. To submit to the Minister of Finance for further submission to the Government or the Prime Minister for consideration and decision:

a/ Draft laws, ordinances and resolutions of the National Assembly; draft resolutions of the National Assembly Standing Committee; draft resolutions and decrees of the Government; and draft decisions and directives of the Prime Minister on customs;

b/ Strategies, master plans, plans, national target programs and important programs of action, schemes and projects on customs;

c/ Annual import and export duty estimates in accordance with the State Budget Law.

2. To submit to the Minister of Finance for consideration and decision:

a/ Draft circulars, decisions, directives and other documents on customs;

b/ Annual activity plans of the customs service.

3. To promulgate according to its competence documents providing professional guidance; documents falling under the scope of its management in accordance with law.

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 organize the performance of the following tasks:

a/ To carry out customs procedures and conduct customs inspection and supervision of imported, exported and transit goods; vehicles on exit or entry or in transit;

b/ To prevent and combat smuggling and illegal cross-border transportation of goods within customs operation areas; and to take measures to prevent and combat smuggling and illegal cross-border transportation of goods outside customs operation areas in accordance with law;

c/ To organize the implementation of the laws on taxes and other charges on imported and exported goods in accordance with law;

d/ To carry out post-customs clearance inspection of imported and exported goods;

dd/ To make state statistics on customs.

6. To conduct inspection and examination and settle complaints and denunciations; to handle according to its competence or propose to competent authorities for handling under law violations of the customs law; to prevent and fight corruption and negative practices; to practice thrift and combat waste in the use of assigned assets and allocated funds in accordance with law.

7. To propose to competent state agencies policies and measures for customs-related state management of import, export, exit, entry and transit activities and tax policies applicable to imported and exported goods.

The Prime Minister shall define functions, tasks and powers of the General Department of Customs.

Article 9. Tasks and operation of Customs Departments

1. To organize, direct and guide units under then management in implementing the customs law in their localities, including:

a/ To carry out customs procedures and conduct customs inspection and supervision of imported, exported and transit goods, goods in border-gate transfer, luggage of people on exit or entry and vehicles on exit or entry or in transit in accordance with law;

b/ To apply necessary professional measures to proactively prevent and combat smuggling and illegal cross-border transportation of goods and drugs within customs operation areas. To coordinate in preventing and combating smuggling and illegal cross-border transportation of goods and drugs outside their customs operation areas in accordance with law;

c/ To organize the implementation of the laws on taxes and other charges on imported and exported goods in accordance with law;

d/ To carry out post-customs clearance inspection of imported and exported goods in accordance with law;

dd/ To make customs-related state statistics on imported, exported and transited goods and vehicles on exit or entry or in transit under the management of Customs Departments in accordance with law.

2. To inspect and examine the implementation of the customs law in accordance with law.

3. To propose amendments and supplements to the customs law applicable to import, export, exit, entry and transit activities and tax policies applicable to imported and exported goods; to report arising problems or issues falling beyond the competence of Customs Departments to the General Director of Customs.

4. The Minister of Finance shall define functions, tasks and powers of Customs Departments.

Article 10. Tasks and operation of Customs Branches, customs control squads and equivalent units

1. To perform tasks and powers under the Customs Law, other relevant laws and the following tasks and powers:

a/ To carry out customs procedures and conduct customs inspection and supervision of imported, exported and transit goods, goods in border-gate transfer, luggage and vehicles on exit or entry or in transit in accordance with law;

b/ To conduct customs control to prevent and combat smuggling, trade fraud and illegal cross-border transportation of goods and prevent and fight drugs within customs operation areas.

To coordinate with other functional forces in preventing and combating smuggling and illegal cross-border transportation of goods outside customs operation areas;

c/ To collect taxes and other charges on imported and exported goods in accordance with law; to assess tax liability, monitor and collect tax arrears and enforce tax administrative decisions; and ensure correct and full collection of taxes and promptly pay them to the state budget;

d/ To carry out post-customs clearance inspection in accordance with law;

dd/ To make customs-related state statistics on exported, imported and transit goods and vehicles on exit, entry or in transit under their management.

2. To inspect officers of Customs Branches, customs control squads and equivalent units in implementing customs policies and laws.

3. To propose amendments and supplements to the customs law applicable to import, export, exit, entry and transit activities and tax policies applicable to imported and exported goods and issues falling beyond the competence of Customs Branches, customs control squads and equivalent units.

The General Director of Customs shall define functions, tasks and powers of Customs Branches, customs control squads and equivalent units.