After success of the August Revolution in 1945, President Ho Chi Minh accounced the Declaration of Independence which declared that Vietnam Democratic Republic was found.
With the first name as "Department of Tariffs and Indirect Tax" which was established with the aim of ensuring the control of importing and exporting goods and maintaining customs revenue, Vietnam Customs has been constantly caring about constructing, completing and improving the legal basis - State management to be more and more suitable for practical situation of Vietnam. Vietnam issued the "Customs Regulations", the Customs Ordinance and the Customs Law of Vietnam which took effect from January 1st, 2002.
With the aim at facilitating good conditions for the development of import and export and attracting foreign investment, developing tourism and trading international, ensuring management, improving the quality and effectiveness in working, Vietnam Customs has always followed their laid out slogan:
“PROFESSIONALISM, TRANSPARENCY, EFFICIENCY”
CUSTOMS HISTORY BY TIMELINES
According to the Decree No. 27 – SL of President of the Provisional Government of the Democratic Republic of Vietnam, Interior Minister Vo Nguyen Giap, on behalf of the Government, has signed the Decree to establish the " Tariff and Indirect Tax Services Department " on September 10,1945 . Tariff and Indirect Tax Services Department was found with the purpose to establish the independent sovereignty on tariffs, to ensure the control of import and export goods and maintain revenue from this activity.
The Interior Minister, Vo Nguyen Giap, signed the Decree to put the Tariff and Indirect Tax Department under the Ministry of Finance on October 3rd,1945.
On November 9th, 1945 , Finance Minister, Pham Van Dong, signed the No. 48 – TC Decree " to set up imports , exports of goods ".
On February 5th, 1946 , Finance Minister, Pham Van Dong, signed the Decree no. 192 – TC on internal organization for Tariff and Indirect Tax Department, in which the Department of Tariffs and Indirect taxes were divided into 03 parts : The North, The Central and The South.
On May 29th, 1946, President Ho Chi Minh signed the Decree no.75 – SL on organizing the Ministry of Finance which clearly mentioned the Ministry of Finance included 5 Houses and the headed House was Tariffs and Indirect Taxes House. Thus, the Tariffs and Indirect Taxes Departments was changed into Tariffs and Indirect Taxes House.
On July 14th, 1951 , Finance Minister Le Van Hien signed the No. 54 – ND Decree about organizational regulations of Ministry of Finance , in which Tariffs and Indirect Tax House was compacted into import and export Tax Office under the Tariffs Department.
On December 14th, 1954 , the Minister of Industry and Trade, Phan Anh, signed the No. 136-BCT/KB/ND Decree to establish the Customs Department under the Ministry of Industry and Trade.
On April 6th, 1955 , the Minister of Industry and Trade,Phan Anh, signed the No. 73/BCT-KB-ND Decree which specified tasks , powers and organizational structure of the Customs Industry.
From 15th to 20th September, 1955 , the 5th Session of Ist National Assembly decided to split the Ministry of Trade and Industry into two Ministries : Ministry of Finance and Ministry of Commerce. Central Customs Department was under the Ministry of Commerce.
From 16th to 29th April,1958 , the 8th Session of 1st National Assembly decided to separate the Ministry of Trade into two Ministries : Ministry of Internal Trade and the Ministry of Foreign Trade. Central Customs Department was under the Ministry of Foreign Trade.
On February 27th, 1960 , the Prime Minister Pham Van Dong signed the No. 03 – CP Decree which issued the Customs Regulations.
On February 17th, 1962 , the Ministry of Foreign Trade issued the Decision No. 490/BNT-TCCB which was about the renaming of the Central Customs Department into Central Customs Bureau , Customs Division Department changed into Customs Division Bureau, Department changed into Bureau.
On August 1st,1967, Foreign Trade Minister, Phan Anh, signed the Decision No.540/BNgT-TCCB on establishing the foreign trade research organization.
From May 2nd, 1975, the working Mission of Customs from the liberated area returned and the officials from the North strengthened to receive the bases of the General tariffs House in Saigon and in the new released Southern areas.
On August 12th, 1976, the First Customs National Conference held in Ho Chi Minh City, the State customs organization and operations had been agreed.
On April 25th, 1984, according to Resolution No. 68/HDBT of the Council of Ministers on strenghthening anti-smuggling and establishing of the General Customs Department, and the Resolution No .547/NQ-HDNN dated on August 30th1984, State Council approved the establishment of the State General Customs Department and on Oct.20th 1984, Vice President of the Council of Ministers ,To Huu Ky, signed the Decree No.139/HDBT and defined tasks, powers and organization of the General Department of Customs. General Customs Department belonged to the Government.
On May 11th 1985, General Director of General Customs Department signed the Decision No. 387/TCHQ-TCCB which renamed the provincial, City Customs Branches into provicial and City Customs.
On June 1st, 1994 , General Director of General Customs Department Phan Van Dinh signed the Decision No. 91/TCHQ-TCCB renaming the provincial and city Customs into provincial and City Customs Departments.
On March 6th,1998, President of the Socialist Republic of Vietnam signed the official documents joining in HS Convention describing commodity coding. The Convention came into effect in Vietnam from January 1st,2000.
On June 29th, 2001, on behalf of the National Assembly of Socialist Republic of Vietnam , National Assembly Chairman Nong Duc Manh signed the Decision No.29/2001/QH10 which issued the Customs Law. Customs Law was officially announced in Order No. 10/2001/L-CTN by President Tran Duc Luong signed on July 12th,2001 and took effect from January 1st,2002.
On September 4th ,2002, Prime Minister Phan Van Khai signed the Decision No. 113/2002/QD-TTg transferring the General Bureau of Customs to Ministry of Finance.
On May 21st, 2004 , three Industries including Customs, Tax, Treasury had signed cooperation Agreement.
On January 26th ,2005 , five Vietnam customs officials were awarded with the honor diploma by the World Customs Organization (WCO ).
On June,14th,2005, National Assembly Chairman, Nguyen Van An, signed the Decision No.42/2005/QH11 which issued the the "Law on amending and supplementing a number of articles of the Customs Law". The Law came into force on January 1st ,2006.