Tt Ta Tổ Chức Bộ Máy Ngành Hải Quan Trong Bối Cảnh Mới.pdf

Purpose of the Dissertation To establish the scientific foundation and propose solutions for improving the organizational structure of Vietnam’s customs sector in the context of digital

MINISTRY OF EDUCATION AND TRAINING MINISTRY OF HOME AFFAIRS

NATIONAL ACADEMY OF PUBLIC ADMINISTRATION

The dissertation was completed at National Academy of Public Administration

Scientific Advisors : 1 Prof Dr Nguyen Huu Khien

2 Dr Luong Minh Viet

Reviewer 1:

Reviewer 2:

Reviewer 3:

The dissertation will be defended before the Dissertation Evaluation Committee at the

National Academy of Public Administration,

at ……….[time] [minute], on ………

The dissertation can be accessed at:

- Library of the National Academy of Public Administration

- National Library

INTRODUCTION

1 Justification for Selecting the Dissertation Topic

Organizational structure refers to the systematic arrangement of various interrelated and interdependent components, specialized, and assigned specific responsibilities and authority, structured hierarchically to ensure the effective execution of management functions and the achievement of overarching organizational objectives

Customs is a specialized sector within the national economic framework Similar to other sectors, customs operates through an organizational structure designed to fulfill its functions, carrying out routine tasks, ensuring state revenue collection, combating smuggling, and preventing trade fraud Furthermore, customs authorities are entrusted with significant responsibilities, including facilitating trade, promoting international commerce, and contributing

to the processes of global integration, digital transformation, the green transition, and the application of innovations from the Fourth Industrial Revolution Recognizing the importance of the sector and the necessity of fulfilling its duties amidst new developments, Vietnam Customs has implemented numerous policies and strategies to refine its organizational structure Despite considerable achievements and positive outcomes, certain challenges remain in both the organizational structure and human resources of the customs sector The organizational structure

of some customs units at various levels has yet to become sufficiently streamlined, failing to optimize operations and effectively fulfill the functions, tasks, and missions of the organization Moreover, some personnel still exhibit limitations in foreign language proficiency, information technology skills, and professional expertise, with their approach and work methodology remaining rooted in outdated, traditional practices Furthermore, the policies for training and developing civil servants have yet to keep pace with the sector’s modernization efforts, particularly in terms of digital transformation, leading to a reactive and fragmented approach to training and development

With nearly 80 years of tradition, Vietnam Customs has made significant contributions to the successful implementation of the nation’s socio-economic development goals Customs currently performs a range of functions, including inspecting and controlling the import and export of goods, means of transport, and passengers, collecting import-export duties, investigating smuggling activities, and carrying out other operations as prescribed by law These activities are primarily intended to protect and serve domestic production, enhance the competitiveness of goods, facilitate international trade, boost exports and imports, and safeguard national sovereignty, economic security, and social stability

Customs operations are largely carried out in border areas such as land border gates, international rail terminals, international seaports, international river ports, international civil aviation airports, customs clearance locations outside designated border gates, export processing zones, bonded warehouses, tax-suspension warehouses, preferential customs areas, international postal services, and inspection points for import-export goods within the country and within maritime zones under Vietnam’s sovereign rights Additionally, as part of the ongoing digital transformation and modernization of customs, many customs procedures are increasingly being carried out within digital environments and on digital platforms, a trend that is expected to

continue expanding in the future

In response to the country’s demands, over time, particularly in recent years, the customs sector has implemented numerous measures to improve operational procedures, reorganize its structure, and gradually integrate international standards into its activities However, in order to achieve the significant objectives set out in Vietnam Customs’ 2021-2030 Development Strategy, such as: establishing a professional and modern customs force; building a digital and intelligent customs system; developing an integrated and smart border management model; implementing quality control and food safety inspection at border gates, and positioning Vietnam’s customs at the same level as customs in advanced countries worldwide, reforms and modernization across all areas of work are necessary, including restructuring the organizational apparatus of Vietnam Customs

Vietnam’s increasing openness and international integration have left a significant mark on the operations and contributions of the customs sector, which plays a crucial role in the growth and development of international trade and investment From a country once under sanctions and isolation, Vietnam has now become one of the most open economies globally, with trade and investment relations with over 220 countries and territories Many types of goods are deeply embedded in high-value supply and value chains, surpassing the world in the production and export of key items such as rice, coffee, and pepper Vietnam has shifted from over 20 years of trade deficits to achieving a trade surplus, with enhanced competitiveness at various levels In addition, changes in international trade and investment trends, as well as cross-border trade, present new challenges for customs management

For these reasons, researching the scientific basis, analyzing, and assessing the current organizational structure of Vietnam Customs, identifying strengths and weaknesses, and determining key issues to address in the coming period is essential This will provide a foundation for proposing solutions and recommendations aimed at improving the customs organizational structure in the context of deep and broad international integration and the ongoing digital and green transitions, meeting the new demands of socio-economic development Such research is both scientifically and practically significant

2 Purpose and Research Tasks of the Dissertation

2.1 Purpose of the Dissertation

To establish the scientific foundation and propose solutions for improving the organizational structure of Vietnam’s customs sector in the context of digital transformation and international integration

2.2 Research Tasks of the Dissertation

- Establish the theoretical basis for the organizational structure of the customs sector in the context of digital transformation and international integration; identify the factors affecting the organizational structure of the customs sector;

- Study the experiences of several countries worldwide regarding the organizational structure of their customs sector and derive lessons for Vietnam;

- Evaluate the current state of the organizational structure of Vietnam’s customs sector, identify issues that need to be addressed in improving the organizational structure of the customs sector in the context of digital transformation and international integration;

- Propose perspectives, directions, and solutions for improving the organizational structure

of Vietnam’s customs sector in the new context

3 Research Subject and Scope of the Dissertation

4.2 Research Methods

To achieve the research objectives outlined above, the dissertation employs a combination

of the following methods:

+ Statistical and Desk Research Methods: These methods are used to collect data and

statistics on the customs sector’s activities, organizational structure, and the evolution of its organizational framework throughout the sector’s historical development

The data is sourced from reports of the General Department of Customs, the General Statistics Office, financial ministry projects, relevant legal documents published by the government and related ministries, and other reports and research materials related to customs operations in several countries worldwide (which will serve as a basis for desk research on the organizational experiences of foreign customs)

+ Analytical, Comparative, Interpretive, and Inductive Methods: These methods are

employed to study academic literature, legal documents related to state and ministry organizational structures, as well as materials related to the research topic The goal is to establish the research framework and theoretical framework

Using these methods, data and statistics collected will be analyzed to reflect the customs sector’s operations in carrying out its functions and tasks, as well as the socio-economic and political contexts, both domestic and international, that affect the sector and present demands for organizational restructuring in this new context

These methods will also be applied to explore the customs organizational structures of other countries, aligned with their respective development contexts, to draw lessons and implications for the Vietnamese customs sector’s organizational model Furthermore, these methods will be used to analyze and assess the current state of the customs sector’s organizational structure in

Vietnam over various periods, thereby highlighting the alignment, effectiveness, and areas needing adjustments for improving the customs sector’s structure to meet future operational needs

+ Survey and Expert Methods: These methods are used to collect primary data through

surveys (questionnaires) and in-depth interviews with leaders, managers, and experts involved in the customs organization and management work within the Ministry of Finance and the General Department of Customs

The surveys will be distributed to the Ministry of Finance, the General Department of Customs, and various Customs Departments and Sub-departments nationwide The survey results will be analyzed, statistically processed, compared, and synthesized to support research on the content and evaluation criteria for the current customs organizational structure in Vietnam From this, practical bases will be established for proposing perspectives, directions, and solutions to improve the customs sector’s organizational structure in the new context, focusing on deep international integration and digital transformation

5 Research Questions and Research Hypotheses

5.1 Research Questions

In order to fulfill the research objectives of this dissertation, titled “Establishing Scientific Foundations and Proposing Solutions to Enhance the Organizational Structure of the Vietnamese Customs Sector in the Context of Digital Transformation and International Integration”, the following research questions have been formulated:

- What are the theoretical foundations related to the organizational structure of the state apparatus and the customs sector?

- What are the factors that influence the organizational structure of the customs sector, and

in what ways do they impact its functioning?

- How is the organizational structure of the customs administrations in other countries structured? What lessons can be drawn from the organizational models of foreign customs administrations that may be applicable to the Vietnamese context?

- How has the Vietnamese customs sector performed over the past decade? How has the organizational structure of the customs sector evolved throughout different stages of its development?

- What challenges arise in improving the organizational structure of the Vietnamese customs sector within the current context of deep international integration and digital transformation?

- What perspectives, directions, and solutions can be proposed for the improvement of the organizational structure of the Vietnamese customs sector in the new context?

5.2 Research Hypotheses

In the context of advancing industrialization and modernization, the development of a socialist-oriented market economy, economic restructuring, digital transformation, and green transition, coupled with the application of the Fourth Industrial Revolution’s achievements across various sectors, and the rapid growth in domestic production, international trade, and investment, Vietnam is experiencing a significant expansion in terms of scale, volume, and quality This increased activity demands efficient management and operational efficiency across key sectors, particularly in customs This dissertation hypothesizes that the improvement of the organizational

structure of the Vietnamese customs sector is essential not only for the effective execution of the sector’s duties and the realization of the customs development strategy, but also for facilitating the growth of international trade and investment in Vietnam Furthermore, it is expected to contribute to the protection of the domestic market and the national production system, thereby fostering a conducive environment for economic development Through the scientific evaluation

of existing frameworks and the formulation of relevant solutions, this research aims to address the urgent need for modernization within the customs sector in response to the emerging demands of the digital era and Vietnam’s deeper engagement in international trade networks

6 Contributions of the Dissertation

First, this dissertation provides a systematic framework and theoretical expansion on the organizational structure of the customs sector in the context of international integration and digital transformation It emphasizes the adherence to principles of centralization and unity in the organizational structure, ensuring appropriate assignment of human resources to tasks, particularly with respect to the regional organization of the customs system This regional organization is linked to international trade activities and reflects the specific characteristics of regions in relation to import-export and immigration functions

Second, it clarifies the factors that influence the organizational structure of the customs sector within the evolving national context, with a particular focus on the impact of international integration and digital transformation These forces have substantially shaped the functioning of the customs sector and have highlighted the need for organizational restructuring to meet both global and local demands In addition, it calls for accelerating the modernization of the customs sector, moving toward smart and green customs operations, in line with current trends in digital transformation

Third, through an in-depth analysis of both theory and practice, the dissertation thoroughly examines the current state of the customs sector’s operations and its organizational structure This includes a detailed assessment of the sector’s strengths and limitations, as well as the challenges faced by Vietnam’s customs administration It identifies key issues that must be addressed in order to optimize the organizational structure of the customs sector in light of international integration and digital transformation, particularly focusing on regional differences in customs organization

Fourth, drawing on the theoretical and practical findings, the dissertation offers recommendations, strategic directions, and models for organizing the customs system (with a regional focus) It proposes solutions to enhance the organizational structure in the context of international integration and digital transformation, including recommendations related to the legal framework, infrastructure requirements, and human resources These solutions aim to align the customs sector with the contemporary needs of global trade and national development

7 Structure of the Dissertation

In addition to the introduction, conclusion, references, and appendices, the dissertation is organized into four chapters:

Chapter 1: Overview of Relevant Research on the Topic of the Dissertation

Chapter 2: Theoretical Foundations of the Organizational Structure of the Customs Sector

and International Experience

Chapter 3: Current Organizational Structure of the Vietnam Customs Sector from 2010 to

2023

Chapter 4: Directions and Solutions to improve the Organizational Structure the Vietnam

Customs Sector in the new context

CHAPTER 1 OVERVIEW OF RELEVANT RESEARCH ON THE TOPIC OF THE DISSERTATION

Basically, the research works collected and reviewed related to the dissertation focus on the

following main research directions: (1) Research on organizational structure and the organization

of public sector agencies; (2) Research on customs and the organizational structure of the

customs sector

1.1 General assessment of the results from the published works relevant to the

dissertation topic

Firstly, most of the research works identify the functions, tasks, and roles of the customs

sector in economic and social development, budget revenue, promoting and facilitating

international trade, as well as controlling and managing trade fraud, smuggling, and preventing

adverse impacts on the domestic market and production, as well as on international trade (exports

and imports) and investment Additionally, these works emphasize the importance of human

resources in the sector and propose solutions for developing human resources in the customs

sector in line with the socio-economic development context

Secondly, many studies reference international experiences in organizing customs agencies

and examine the factors influencing customs operations

Thirdly, several studies address both theoretical aspects and evaluations of the current

organizational structure of the customs sector, providing recommendations and solutions for

improving the legal framework and organizational structure of customs to implement the sector’s

development strategy, while also meeting the modernization and digital transformation processes

within customs

- Research Gaps:

Through the review of relevant literature, it is observed that these studies provide valuable

and useful references for this dissertation However, there is a gap in the literature, as no research

directly addresses the improvement of the organizational structure of the customs sector in

Vietnam during the period from 2010 to 2023, particularly in the context of current trends in

digital transformation and international integration, with the objectives, approach, and scope of

research as chosen for this dissertation

1.2 Research Directions of the Dissertation

- Focus on studying the theoretical issues related to the organizational structure of the

customs sector, particularly in the context of digital transformation and international integration,

and identify the factors influencing the organizational structure of the customs sector

- Based on the theoretical framework of the organizational structure of the customs sector,

the dissertation will examine the organizational structures of customs agencies in several

countries, drawing lessons and implications for Vietnam

- Provide an overview of the current organizational structure of the customs sector in

relation to its development process, evaluating its strengths, weaknesses, and underlying causes,

and identify the challenges facing the organizational structure of the customs sector in the new

context (with a focus on digital transformation and international integration)

- Identify directions for development, propose a model for organizing the customs sector (by

region), and suggest solutions for improving the organizational structure of Vietnam’s customs

sector in the context of increasingly deep and broad digital transformation and international

integration

Commented [M1]: Xem lai so thu tu

CHAPTER 2 THEORETICAL FOUNDATIONS AND PRACTICAL EXPERIENCES IN THE

ORGANIZATION OF THE CUSTOMS SECTOR 2.1 Concept of the Customs Sector

2.1.1 Concept of a Sector and the Concept of the Customs Sector

The concept of the customs sector reflects the type of organization responsible for

inspecting and controlling the movement of goods and products into and out of a country,

ensuring that these goods are authorized and meet security and safety standards Additionally, it

involves collecting fees (referred to as taxes) from the owners of the goods, in accordance with

the customs laws of the country The organization performing customs functions is called the

customs authority

2.1.2 Position and Role of the Customs Sector

- Role of the Organizational Structure of the Customs Sector

+ Guides the units within the sector to establish specific regulations for all customs

activities, ensuring the sector operates efficiently and meets the established goals

+ Organizes, arranges, and allocates human resources within the customs sector

2.1.3 Characteristics of the Customs Sector

- Characteristics of the Organizational Structure of the Customs Sector

+ The units and departments within the organizational structure are specialized and

coordinated in their activities according to their functions and tasks (both within and outside the

sector)

+ Specialization of tasks and division of labor

+ A hierarchical system of authority

+ The organizational structure of the customs sector is tailored to the specific characteristics

of different regions and localities

2.2 Theory on the Organizational Structure of the Customs Sector in the New Context

2.2.1 Concepts Related to the Organizational Structure of the Customs Sector

a Concept of Organization

b Concept of the Organizational Structure of the Customs Sector

Based on the concepts of organization and the customs sector, within the scope of this

dissertation, the organizational structure of the customs sector is understood as a system of

activities or efforts of many people (human resources) consciously coordinated to perform the

management functions of the customs sector, coordinate, assign tasks and responsibilities to

personnel, gather and utilize resources, and integrate everything to achieve the mission and goals

set by the customs sector in the new context

2.2.2 Principles of Organizing the Customs Sector’s Organizational Structure

- Align with the sector’s direction and objectives

- Specialization, coordination, and balance

- Flexibility and adaptability to the environment

- Effectiveness and efficiency

2.2.3 Contents of the Organizational Structure of the Customs Sector

- Identify the goals, functions, and tasks of the customs sector’s organizational structure

The objectives of the organizational structure should be consistent with the sector’s overall goals

Commented [M2]: Tên khác với phần đầu

- Define the organizational management structure by stages and management levels, depending on the scale of the management apparatus, the system of defined tasks and functions, and the division of labor for management Achieve consistency in the content of management stages and levels

- Define the management model-establishing relationships within a management structure, identifying levels, stages, and cohesive relationships within the management system

- Build a workforce to perform management functions, from which the scale of the management apparatus and the qualifications of the workforce are determined, as well as the organizational arrangement, the management model applied, the type of management technology employed, and the organization of decision-making and information flow

2.2.4 Roles and Characteristics of the Organizational Structure of the Customs Sector

a Roles

The role of directing units to establish specific regulations for all their activities, ensuring that the entire sector operates effectively and achieves the set objectives This includes the critical role of allocating human resources within the sector

Secondly, there should be a specialization of work and a clear division of labor

Lastly, a system of authority delegation must be established to ensure efficient operations

2.2.5 Criteria for Evaluating the Tasks of the Organizational Structure of the Customs Sector

- Organizational Restructuring of the Customs Sector

The degree of completeness in defining the functions, tasks, powers, and organizational structure of the General Department of Customs and its subordinate units; compliance with regulations on the number of leadership positions at subordinate units; the proportion of units within the General Department, Departments, and Sub-departments that meet the leadership criteria set by the government and relevant authorities; rationality in the organizational structure

of the General Department and its units; appropriateness in the division of functions and tasks between the General Department and its subordinate units; compliance with working regulations within units

- Compliance with Staffing Regulations

Implementation of regulations on the use of administrative staff as assigned by competent authorities within the customs sector (ensuring no exceedance or shortfall of assigned staff quotas); compliance with regulations on the number of employees in public service units within the customs sector (ensuring no exceedance or shortfall of assigned personnel)

- Implementation of Decentralization and Delegation of Powers in State Management

Implementation of legal provisions to enhance decentralization and delegation of powers in the state management of the customs sector; improvement of regulations ensuring the conditions for implementing decentralization and delegation of powers within the sector; inspection and supervision of the implementation of tasks within the state management of customs that have been decentralized and delegated to local authorities; addressing issues related to decentralization and delegation discovered during inspections and audits; the rationality of the decentralization and delegation of tasks between the Ministry and local authorities

- Guidance on the Functions and Tasks for Local Specialized Agencies

Providing guidance on the functions, tasks, and powers of specialized agencies under the provincial and district People’s Committees; the rationality of the guidance provided on the functions, tasks, and powers of specialized agencies under provincial and district People’s Committees issued by the Ministry

2.3 New Context and Requirements for the Organizational Structure of the Customs Sector

2.3.1 New Context

The new context discussed includes international integration, state administrative reforms, and Industry 4.0, with a focus on the development of a digital government and digital transformation in Vietnam

a International Integration

International integration has become a major trend in the modern world, with profound impacts on international relations and the daily life of each country In recent years, Vietnam has achieved significant results in economic integration, helping the country assert its position internationally and attract investors In addition to benefiting from many tariff advantages, the removal of non-tariff barriers and other preferential policies have created favorable conditions for Vietnamese goods to enter the global market According to statistics from the WTO Center (under VCCI), Vietnam has signed 18 Free Trade Agreements (FTAs) and is currently negotiating 3 additional FTAs

b The Fourth Industrial Revolution and Digital Transformation

Digital transformation is the next step in the development of information technology, enabled by breakthroughs in new technologies, particularly digital technology Digital transformation is understood as the application of advancements in digital technologies such as cloud computing, big data, and artificial intelligence (AI) to all activities within organizations and businesses, aimed at increasing efficiency, driving revenue growth, and enhancing brand development The strategy for developing a digital government is based on the current state of electronic government, the global trend of digital government development, and socio-economic development strategies Resolution No 99/NQ-CP, dated November 13, 2019, from the Government assigns the Ministry of Finance to strongly reform customs procedures towards electronicization, aiming for electronic customs in line with international standards

c State Administrative Reform

Administrative reform is a major policy aimed at improving the effectiveness and efficiency

of state operations Administrative procedure reforms are focused on transparency, simplicity,

unity, and alignment with the standards and recommendations of the World Customs

Organization, such as the Convention on Simplification and Harmonization of Customs

Procedures and the Framework of Standards on Security and Facilitation of Global Trade,

ensuring that goods are cleared and released quickly, and reducing costs for businesses

2.3.2 Requirements from the New Context for the Organizational Structure of the

Customs Sector

a International Economic Integration and Requirements for the Organizational

Structure of the Customs Sector:

- The customs administration must thoroughly understand international regulations and

commitments and creatively apply them in the process of building and enforcing laws, ensuring

national interests while adhering to international regulations and commitments

- It must shift strongly towards using economic measures and technical barriers to protect

domestic production and consumers

b Digital Transformation and Requirements for the Organizational Structure of the

Customs Sector:

On one hand, digital transformation helps to perform tasks quickly and accurately,

especially as the workload increases, but the number of staff in the sector decreases On the other

hand, it requires a fundamental and comprehensive change in thinking and operations, from

shaping the sector’s strategy to redesigning operational models, restructuring the organization,

enhancing the capabilities of the workforce, and fostering a new organizational culture in the

customs sector

c State Administrative Reform and Requirements for the Organizational Structure of

the Customs Sector:

There is a need to promote decentralization, privatization (socialization), reduce government

spending, improve institutions, policies, and laws, streamline the apparatus, enhance the capacity

of civil servants, improve the quality of public service delivery, and modernize the system These

actions aim to help the administrative system function smoothly, operate efficiently, and meet the

demands of citizens and businesses, while adapting to societal changes and international

integration

2.4 Factors Affecting the Organizational Structure of the Customs Sector in the New

Context

- Objective Factors Affecting the Organizational Structure of the Customs Sector:

The Party’s guidelines and the State’s policies; Science and technology; International

integration; The operating environment of the customs sector;

- Subjective Factors Affecting the Organizational Structure of the Customs Sector:

The level and quality of human resources (workers, managers); The previous organizational

structure; The qualifications and capabilities of the staff in the organizational advisory division;

Internal relationships within the organization; The goals, direction, and tasks of the organization;

The scale and complexity of the sector; The geographical area of the sector’s operations; The

process of technology usage in the sector; The technical infrastructure and the capabilities of

management personnel; The attitude, qualifications, and sense of responsibility of the staff

2.5 Experience from Some Countries on the Organizational Structure of the Customs

Commented [M3]: Thieu 2.3.1, 2.3.2

Sector and Lessons for Vietnam

2.5.1 Experience from Some Countries on the Organizational Structure of the Customs Sector

The dissertation selects and focuses on studying the organizational structure of customs in several countries around the world, including: France, the United States, Japan, China, and Thailand

2.5.2 Valuable Lessons for Vietnam

(1) Basis for Adjusting and Improving the National Customs Organizational Structure

- The customs sector has long been recognized as having an important role and mission in the development of the economy, society, economic security, and national security, particularly in the context of international integration

- Based on the functions and tasks of customs, the mission, vision, and organizational structure should be determined in accordance with the country’s development conditions and context

- For many countries, the customs organizational structure is focused on territorial regions, linked to the characteristics and developmental needs of these areas

(2) Lessons on the Organizational Structure of National Customs

- Most customs administrations in various countries are structured into three levels (except for France, which follows a four-level model)

- Customs organizations in these countries are generally structured vertically, with a focus

on centralization and reducing the intermediate levels between the Customs Sub-department and the General Department of Customs The intermediate level manages a geographical region within the national territory (referred to as a Zone) The management boundaries of one Customs Zone are adjacent to those of another, based on administrative boundaries, but they do not necessarily align with provincial boundaries

CHAPTER 3 CURRENT ORGANIZATIONAL STRUCTURE OF THE VIETNAM CUSTOMS

3.1 History of Formation and Development of the Vietnam Customs Sector

3.1.1 Formation and Development of Vietnam Customs

- Period under the Government’s Jurisdiction

The Vietnam Customs Sector evolved through several historical phases: 1945-1954; 1975; 1975-1986; 1986-2001

1954 Period under the Ministry of Finance

On September 4, 2002, the Prime Minister issued Decision No 113/2002/QD-TTg, officially transferring the General Department of Customs to the Ministry of Finance Subsequently, Decree No 96/2002/ND-CP, dated November 19, 2002, was issued to stipulate the functions, tasks, powers, and organizational structure of the General Department of Customs Further legislative developments include the National Assembly’s promulgation of the amended Customs Law on June 14, 2005, which took effect on January 1, 2006 On June 23, 2014, the Customs Law was revised and reissued, becoming effective on January 1, 2015 According to the law, the General Department of Customs is an agency under the Ministry of Finance, assisting the Minister of Finance in performing specialized state management in the customs sector and enforcing customs laws nationwide

The organizational structure of the Vietnam Customs Sector includes the General Department of Customs and its affiliated units: 17 subordinate departments of the General Department; 33 provincial and inter-provincial customs departments; 104 customs sub-departments at border gates; 57 customs sub-departments outside border gates; 33 post-clearance audit customs sub-departments; 35 customs control teams; 12 anti-drug control teams While significant adjustments have been made to the organizational structure, including the functions and jurisdiction of the provincial customs departments and customs sub-departments, specific regulations on the number and locations of these entities remain undefined

3.1.2 General Assessment of the Formation and Development of Vietnam Customs

Over nearly 80 years of establishment, growth, and evolution, the Vietnam Customs Sector has achieved remarkable accomplishments The sector has excelled in its role as the "frontline force on the economic front – protecting national sovereignty and interests." These achievements have contributed significantly to the development of a socialist-oriented market economy, ensuring discipline in import-export activities, immigration, investment, and tourism, as well as safeguarding domestic production and consumers The Vietnam Customs Sector plays a pivotal role in contributing to state budget revenue Furthermore, the sector has undertaken substantial reforms, effectively streamlining administrative procedures in customs operations International cooperation and integration in customs have expanded considerably, yielding tangible benefits The sector has built, strengthened, and modernized its force to operate efficiently, demonstrating continuous progress in meeting the demands of the nation’s economic development

3.2 Current Organizational Structure of the Vietnam Customs Sector (2010–2023)

- Functions and Responsibilities