The organization of Viet Nam General Department (according to Article No.3, Decision No 02/2010/QĐ-TTg dated Jan.15th 2010 by Government Prime Minister) as below:
1. General Department’s Units at Central Level:
a) Legal Department;
b) International Cooperation Department;
c) Personnel and Organization Department;
d) Finance and Logistics Department;
e) Office (including representative office in Ho Chi Minh);
f) Inspectorate Department;
g) Customs Control and Supervision Department;
h) Import-Export Duty Department;
i) Anti-smuggling and Investigation Department;
j) Post clearance Audit Department;
k) Customs IT and Statistics Department;
l) Analysis and Classification Center (including branch office in some areas);
m) Customs Research Institute;
n) Viet Nam customs school;
o) Customs Newspaper.
Units from the above a) to k) of this item are administration units that assist Director General implement his funtions in state management. The units stated from the above l) to o) are subordinate Departments.
b) Customs Branches: Customs Enforcement Team and equal units of Provincial, inter-provincial, city Customs Departments.
Establishment, merger and dissolution of customs Branches, Customs Enforcement Teams and equivalent units are decided by Minister of Finance.
c) Units from a) to b) of this item have legal capacity, their own stamp and account in treasury office in accordance with legal regulations.