On February 26, 2025, Minister of Finance Nguyen Van Thang signed Decision No. 382/QD-BTC regulating the functions, duties, powers and organizational structure of the Customs Department.
1. Regarding the organizational structure and functions
The “General Department of Customs” will be reorganized into the “Customs Department”, operating under a three-tier system from the central to local levels.
a. At the central level:
The Customs Department will restructure 16 departments under the former General Department of Customs into 12 units, as follows:
- Office
- Legal Department
- Personnel Organization Committee
- Inspection & Supervision Board
- Finance & Administration Department
- Customs Management Supervisory Board
- Customs Tax Operations Department
- Risk Management Department
- Department of Information Technology and Customs Statistics
- Customs Inspection Sub-Department
- Anti-Smuggling Investigation Sub-Department
- Customs Audit Sub-Department.
The basic units will still maintain their positions, functions, tasks and powers as at present and receive additional tasks and powers of the consolidating or merging units.
b. At the local level:
At the local level, the current 35 Provincial and Municipal Customs Departments will be consolidated into 20 Regional Customs Sub-Departments, numbered from I to XX. The headquarters and areas of jurisdiction of these 20 Regional Customs Sub-Departments are detailed below:
| STT | Unit Name | Management area | Head Office |
| 1 | Customs Sub-Department of Region I | Hanoi, Vinh Phuc, Phu Tho, Hoa Binh, Yen Bai | Hanoi |
| 2 | Customs Sub-Department of Region II | Ho Chi Minh City | Ho Chi Minh City |
| 3 | Customs Sub-Department of Region III | Hai Phong, Thai Binh | Hai Phong |
| 4 | Customs Sub-Department of Region IV | Hung Yen, Hai Duong, Ha Nam, Nam Dinh | Hung Yen |
| 5 | Customs Sub-Department of Region V | Bac Ninh, Bac Giang, Tuyen Quang, Thai Nguyen, Bac Kan | Bac Ninh |
| 6 | Regional Customs Sub-Department of Regional Customs Sub-Department of Region VI | Lang Son, Cao Bang | Lang Son |
| 7 | Customs Sub-Department of Region VII | Ha Giang, Lao Cai, Dien Bien, Lai Chau, Son La | Lao Cai |
| 8 | Customs Sub-Department of Region VIII | Quang Ninh | Quang Ninh |
| 9 | Customs Sub-Department of Region IX | Quang Binh, Quang Tri, Hue | Quang Binh |
| 10 | Customs Sub-Department of Region X | Thanh Hoa, Ninh Binh | Thanh Hoa |
| 11 | Customs Sub-Department of Region XI | Nghe An, Ha Tinh | Ha Tinh |
| 12 | Customs Sub-Department of Region XII | Da Nang, Quang Nam, Quang Ngai | Danang |
| 13 | Customs Sub-Department of Region XIII | Khanh Hoa, Ninh Thuan, Binh Dinh, Phu Yen | Khanh Hoa |
| 14 | Customs Sub-Department of Region XIV | Gia Lai, Kon Tum, Dak Lak, Dak Nong, Lam Dong | Dak Lak |
| 15 | Customs Sub-Department of Region XV | Binh Thuan, Ba Ria – Vung Tau | Ba Ria – Vung Tau |
| 16 | Customs Sub-Department of Region XVI | Binh Duong, Binh Phuoc, Tay Ninh | Binh Duong |
| 17 | Customs Sub-Department of Region XVII | Long An, Ben Tre, Tien Giang | Long An |
| 18 | Customs Sub-Department of Region XVIII | Dong Nai | Dong Nai |
| 19 | Customs Sub-Department of Region XIX | Can Tho, Ca Mau, Hau Giang, Vinh Long, Tra Vinh, Soc Trang, Bac Lieu | Can Tho |
| 20 | Customs Sub-Department of Region XX | Dong Thap, An Giang, Kien Giang | Dong Thap |
c. Border/Non-border customs offices:
Border/Non-border customs offices will be under the authority of the Regional Customs Sub-Departments. Their functions and powers will remain the same as those of the current Provincial/Municipal Customs Sub-Departments.
d. Summary of Organizational Structure Changes:
| Level | Before March 1, 2025 | After March 1, 2025 |
| Central | General Department of Customs | Customs Department |
| Local | Provincial/Municipal Customs Departments | Regional Customs Sub-Departments |
| On-site | Customs Sub-Department | Border/Non-Border Customs Offices |
e. About customs procedures
During this time, in order not to disturb the customs clearance of exports and imports, all operational procedures will temporarily remain unchanged. All existing customs codes in the IT systems, including those of the General Department, Customs Departments, Sub-Departments, and operational teams, will continue to be used.
From March 1, 2025, the Customs Department will officially operate under the new organizational structure.
After arranging and reorganizing the General Department of Customs into the Customs Department, the number of administrative units will be reduced by approximately 485 out of 902, equivalent to a 53.77% reduction.
(According to Decision No. 382/QD-BTC dated February 26, 2025)
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