Accordingly, the Customs Department is organized from the central to local levels according to a 3-level model.

Specifically, the Customs Department has 12 units at the Central level, including: Office; Legal Department; Personnel Organization Department; Inspection - Examination Department; Finance - Administration Department; Customs Management and Supervision Department; Customs Tax Department; Risk Management Department; Information Technology and Customs Statistics Department; Customs Inspection Department; Anti-smuggling Investigation Department; Post-clearance Inspection Department.

The above organizations are administrative organizations that assist the Director of the Customs Department in performing state management functions.

The Office, the Information Technology and Customs Statistics Department, the Customs Inspection Department, the Anti-smuggling Investigation Department, and the Post-clearance Inspection Department have legal status, their own seals, and are allowed to open accounts at the State Treasury in accordance with the law.

The teams under the Customs Inspection Department; Anti-smuggling Investigation Department; Post-clearance Inspection Department have their own seals according to the provisions of law.

Local Customs Sub-Departments are organized into 20 regions. Details are as follows:

The Decision of the Ministry of Finance clearly states that regional Customs Branches are organized with an average of no more than 08 Offices, Departments, and Professional Teams per regional Customs Branch.

Border/outside border customs are under the regional Customs Branch.

The number of Customs at the border gate/outside the border gate shall not exceed 165 units. Customs at the border gate/outside the border gate shall not organize internal units and shall work under the specialist regime.

This Decision comes into force from March 1, 2025.