1. The Customs sector facilitates import and export activities; strengthens the fight against smuggling and trade fraud to achieve an expected turnover of $668.5 billion and achieve VND370,000 billion in revenue collection which is the highest result, making an important contribution to the budget balance and economic growth of the country.

Although going through a turbulent year, under the drastic direction of leaders at all levels, the efforts of import and export enterprises have achieved impressive results, making an important contribution to the country’s economic growth.

The total import and export value of Vietnam's goods in 2021 is expected to reach US$668.5 billion, up 22.6%, equivalent to US$123 billion compared to 2020. This is an impressive result thanks to the continuous efforts of the Government, ministries, sectors, localities and the business community in recent years. This result will be an important basis for ministries and sector to complete their assigned tasks, gradually restore production, business, socio-economic development and especially the Finance sector and the General Department of Vietnam Customs to continue to complete the task of State revene collection in 2021, creating momentum to promote Vietnam's import and export activities, continuing to affirm Vietnam's role in the global supply chain of goods.

The import and export of goods of Vietnam reached US$668.5 billion and the trade balance continued to maintain a surplus, marking an important milestone in the process of deep and wide integration of Vietnam. This is the result of the efforts of both the political system in general and the Customs sector in particular in maintaining operations and overcoming difficulties in the context of the fourth wave of Covid-19 causing great impacts on the socio-economic status of Vietnam in recent months.

According to the latest preliminary statistics, in the first 15 days of December 2021, the country's import and export of goods reached US$31.32 billion (export is US$15.78 billion and import is US$15.53 billion), the trade balance in the first 15 days of December 2021 witnessed a surplus of US$250 million. Thus, with this result, the total import-export value of Vietnam from the beginning of the year to the end of December 15, 2021 reached US$633.22 billion, the trade balance of goods witnessed a surplus of US$1.67 billion.

Regarding budget collection:

In 2021, the General Department of Vietnam Customs is assigned by the National Assembly following Resolution No. 128/2020/QH14 to collect the state budget revenue VND315,000 billion, the target assigned by the Ministry of Finance is VND331,000 billion. To strive to fulfill the task of revenue collection, from the beginning of 2021, the General Department of Vietnam Customs has issued a plan to implement Resolution No. 01/NQ-CP and Resolution No. 02/NQ-CP. At the same time, the Director General of Vietnam Customs issued Directive 215/CT-TCHQ dated January 15, 2021 on enhancing the efficiency of state revenue, which indicated groups of general solutions and specific solutions for each unit to deploy throughout the sector, in the context of the world's political economy and the spread of the Covid-19 pandemic.

In 2021, the total state revenue is estimated to reach VND370,000 billion, equaling 117.46% of the state revenue estimate (VND315,000 billion), equaling 110.45% of the striving target (VND335,000 billion), an increase of 19.2% over the same period last year.

To achieve the above results, following the spirit of the direction of the Government, the Prime Minister, and the Ministry of Finance, the Customs sector has reviewed many solutions to strive to achieve the highest target and proposed plan as set.

Specifically, the Customs sector has implemented the reform of administrative procedures, advised to issue Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government amending and supplementing a number of articles of Decree No. No. 134/2016/ND-CP of the Government dated September 1, 2016 stipulating a number of articles and measures to implement the Law on Import Tax and Export Tax, with specific and transparent contents that contributed to the reform of administrative procedure in the direction of increasing IT application, improving the business environment, enhancing national competitiveness, removing difficulties for production and business activities of enterprises; contributing to attracting foreign investment, promoting the development of export production, contributing to economic growth; and facilitating the management of tax collection by the Customs authority.

Continuing to deploy electronic tax payments with 44 banks to coordinate collection. In particular, 37 banks have participated in the electronic tax payment 24/7 program, seven banks participated in authorizing banks to collect electronic tax programs which had facilitated businesses in tax payment.

Strengthening customs control, major anti-smuggling plans and topics, post-clearance audit, inspection and examination; stepping up the inspection of value, HS codes in customs clearance; focusing on reviewing, analyzing and evaluating through the GTT02 System, online duty room system and information technology systems for items at high risk of fraud, forgery of origin, illegal transshipment, incorrect declaration of HS codes, disguised goods names or unclear and incomplete declarations of goods names.

Focus on reviewing and firmly grasping the tax debt situation; classify debt groups, tax debt status of enterprises, review and collect documents, complete dossiers for cases eligible for debt cancellation and relief.

2. Comprehensively changing the task of specialized inspection, contributing to reducing procedures and costs and facilitating businesses through the project “Reforming the model of quality inspection and food safety inspection for imported goods”.

In order to speed up the reform of administrative procedures, create favorable conditions to promote production and business activities, the Government has issued instructions to create a breakthrough in specialized inspection for import and export goods, specifically: in Resolution No. 02/NQ-CP and Resolution No No. 99/NQ-CP, the Government assigned the Ministry of Finance "to chair to develop a project on reforming specialized inspection in the direction that the Customs authority is the focal point to carry out specialized inspection at the border gate (except for goods related to security, national defense, quarantine, etc.), the specialized management ministry carries out post-clearance audit".

On the basis of assessment and analysis of the current status of specialized inspection work; researching the quality inspection model of some countries around the world; implementing the Government's direction for many years on comprehensive reform of specialized inspection for imported goods; inheriting the achieved results, the Ministry of Finance (General Department of Vietnam Customs) has chaired the development of the Project "Reforming the model of quality inspection and food safety inspection for imported goods" in order to improve the specialized inspection of imported goods, reducing costs, reducing time for enterprises, promoting the responsibilities of ministries managing sectors and fields, and improving national competitiveness.

On January 12, 2021, the Prime Minister issued Decision No. 38/QD-TTg approving the Scheme, and at the same time assigned the Ministry of Finance to chair the development and submit to the Government for promulgation a Decree stipulating the management mechanism, methods, order and procedures for quality inspection and food safety inspection for imported goods to serve as a basis for implementing reform contents in Decision No. 38/QD-TTg. Furthermore, the Ministry of Finance (General Department of Vietnam Customs) coordinated with the Government Office, ministries, sectors, and relevant units, organizations, and enterprises to develop a draft Decree and is currently submitting it to the Government for consideration and approval. The draft Decree is highly appreciated by the business community on reforming and facilitating import activities.

With the drastic reforms that are institutionalized in the draft Decree, according to the results of an independent impact assessment of the Trade Facilitation Project funded by USAID, when the Decree is implemented, it will have a positive impact on businesses and the economy: it is estimated that it would save nearly VND1,400 billion in one year (approximately US$60.1 million) for businesses and VND9,285 billion (approximately US$399 million) for the economy.

3. Presiding over, coordinating, and successfully handling many projects on drugs and banned goods through customs control.

In 2021, countries around the world are still being heavily affected by the Covid-19 pandemic. A number of international border gates have closed and many countries have tightened control of imported goods and people on entry to comply with pandemic prevention and control requirements. This has caused a significant impact on trade, import and export activities. However, on the borderlines and border gates, smuggling and illegal transportation of goods across the border are always hidden with complicated developments, methods and tricks which are becoming more and more sophisticated.

Especially, the situation of illegal transport of drugs across the border and transshipment to a third country for consumption is still potentially complicated. Since the beginning of the year, the Customs force has chaired and coordinated with competent forces to successfully handle many large cases related to the illegal transport of drugs across the border.

Accordingly, in 2021, the Customs sector chaired to closed 242 cases, arresting 231 suspects, seized exhibits included over 90kg and 52 bricks of heroin; over 700 kg of cannabis; over 500kg and 581,246 tablets of synthetic drugs.

Two typical projects:

The first is the Special Project chaired by Hanoi Customs Department and professional units under the Ministry of Public Security to inspect packages sent from the Netherlands and Germany to Hanoi via air showing suspicious signs on April 9, 2021. As a result, 16 suspects were arrested, 127.5kg of synthetic drugs were seized.

The second is a special case established by the Anti-Smuggling and Investigation Department and the C04 – Drug-related Crime Investigation Police Department (Ministry of Public Security) and coordinated with the Ho Chi Minh City Police to arrest five suspects, seized about 280.85kg of ketamine, which was hidden in electric motors and in styrofoam boxes containing frozen pig stomachs in order to be transported to China for consumption.

With the determination of "being active and proactive in preventing smuggling, trade fraud and counterfeit goods", the General Department of Vietnam Customs has closely followed the directions of the Government, the National Steering Committee 389, and the Steering Committee 138 of the Government, the Ministry of Finance had drastically and effectively implemented assigned tasks, from consulting work to direct fighting crimes of smuggling and illegal transport of goods across the border.

As a result, in 2021, the whole Customs sector has chaired, coordinated, detected and handled 14,568 cases of customs law violations with an estimated value of infringing goods of VND2,709 billion, with revenue from the state budget reaching VND290.57 billion. The Customs authority issued a decision to prosecute 39 criminal cases and transferred to another agency to prosecute 176 cases.

4. Approving the overall architecture towards Digital Customs in order to improve the effectiveness and efficiency of Customs operations and service quality

With the goal of (1) building a modern Vietnam Customs, on par with the Customs authorities in developed countries in the world, leading in implementing Digital Government, with a smart Customs model and (2) improving service quality for people and businesses in carrying out customs procedures, managing customs and collecting taxes effectively, facilitating cross-border trade, tourism and legal transportation, creating a transparent and fair import-export environment, contributing to improving national competitiveness, ensuring social security and safety, and protecting national interests and sovereignty.

Therefore, in parallel with the implementation of work related to hiring information technology services to perform Digital Customs, the General Department of Vietnam Customs has built a smart Customs model, which is identified as one of the most important contents in the Customs development strategy in 2021-2030, following the direction of a modern, professional, in line with the trend of global liberalization; applying the achievements of the fourth industrial revolution of the customs authority of developed countries; state administrative reform and modernization requirements towards building a digital government and e-Government.

Smart Customs is a model with a high degree of automation, applying new and modern scientific and technological achievements on a digital and paperless platform, ensuring transparency, fairness, effectiveness and efficiency, capable of forecasting and adapting to fluctuations in international trade and management requirements of Customs authorities, requiring sharing and connecting information with ministries and sectors, in line with international standards, serving people and businesses.

The Smart Customs model has the following basic features: Smart border management; chain and digital ecosystem management; provides optimal services; intelligent connection and processing as follows:

First of all, smart border management is in line with the virtual customs model, and the electronic border gate as recommended by the World Customs Organization (WCO). Implementing an integrated border management model to reduce the requirement for direct involvement of customs officers, simplify administrative procedures, reducing waiting time at the border, carrying out channel classification of goods and passengers, means of transport, authorized inspection at the border gate.

Furthermore, applying technological solutions and modern inspection and supervision equipment suitable to the characteristics of border gate areas, capable of integrating and exchanging data in a centralized manner. Unifying the role of leading and coordinating activities related to management, inspection and supervision of import and export goods and means of transport on entry and exit at the border gate areas of the Customs authority.

The second is the chain and digital ecosystem management. Deploying an integrated supply chain management model as guided in the WCO's secure and Facilitate Global Trade (SAFE) framework. Managing the value chain to meet the requirements of managing the entire production and business process of enterprises to ensure that goods are used for the right purposes as declared with Customs.

Third is providing optimal services, through establishing a friendly, easy-to-access digital service environment, capable of meeting the needs of using services anytime, anywhere and on any device. People can track results, as well as provide features to support businesses, organizations and people in carrying out administrative procedures.

Fourth, smart connection and processing is the application of new technological achievements such as: Internet of Things (IoT), Blockchain, Artificial Intelligence (AI), Big Data, ICloud, Mobility to assist the Customs authority in automatically analyzing and processing information; promptly adapting to changes in the operating environment.

Fifth, transparency, fairness and consistency in reforming administrative procedures in line with the WCO's standards and recommendations. The management for import and export activities of goods, means of transport on entry and exit must be unified, concentrated, and minimizing the handling process, cutting unnecessary intermediate stages. Encouraging and creating conditions for people, businesses and related parties to cooperate with the Customs authority in law enforcement and supervision.

5. The General Department of Vietnam Customs implemented policies and solutions to support and facilitate quick cargo clearance, accompanying businesses to overcome difficulties in the context of the Covid-19 pandemic

To support businesses and people affected by the Covid-19 panemic, the Customs sector has implemented many solutions to support and accompany businesses to overcome difficulties, especially solutions in guidelines and policies to remove difficulties and obstacles for each commodity. It has contributed to speeding up the customs clearance of import and export goods, specifically:

Group of solutions on developing guidelines and policies to support import-export activities:

On September 30, 2021, the Ministry of Finance issued Circular No. 82/2021/TT-BTC stipulating customs supervision of imported goods transferred from border gate to border gate in case the imported goods were congested or there was a risk of congestion at seaports where social distancing is applied following Directive No. 16/CT-TTg dated March 31, 2020 of the Prime Minister on the implementation of urgent measures to prevent and control the Covid-19 pandemic.

In addition, the Ministry of Finance is developing a draft Circular stipulating customs procedures for imported goods serving Covid-19 pandemic prevention and; submitting documents in customs dossiers and conducting physical inspection of imported and exported goods in the context of the Covid-19 pandemic.

Group of solutions to facilitate customs procedures, customs inspection and supervision for import and export goods:

In order to solve the difficulties in many areas of the country, including in areas that have large seaports and border gates, it resulted in a significant impact on import and export activities. The Customs sector has actively implemented solutions such as allowing enterprises to submit documents of customs dossiers online for cargo clearance; considering non-sanctions of administrative violations in the customs domain for violations of regulations on the time limit for carrying out customs procedures due to force majeure situations; allowing enterprises to submit electronic scans of Certificates of Origin (C/O) form AK, KV to enjoy special preferential tax rates under the Free Trade Agreement with Korea; suspending the compliance inspection and assessment for enterprises with no signs of violations to create conditions for enterprises to focus on solving difficulties and maintaining production and business activities.

Group of solutions on organization, operation and arrangement of human resources to ensure cargo clearance:

Units in the Customs sector developed plans with solutions on information technology, infrastructure, equipment for pandemic prevention and control, human resources, etc. It aimed to ensure the settlement of customs procedures for import and export goods, so that cargo clearance was not interrupted, did not disrupt the supply chain of goods; teams in charge of supporting and handling problems related to customs procedures from the General Department, Department to Branch level worked 24/7 to promptly receive and handle problems of customs declarants to ensure assistance in solving clearance of goods, especially goods serving Covid-19 pandemic prevention such as: medical supplies, equipment, medicines, vaccines, biological testing products, etc.

Besides that, the Customs sector also has solutions for carrying out quick clearance for imported goods including medical supplies and equipment, medicines, vaccines and medical biological products for pandemic prevention and control; and solutions to support exporting agricultural products through the northern border provinces.

In addition, the General Department of Vietnam Customs regularly organized working sessions, online conferences or participated in conferences held by the Government and ministries to promptly grasp, absorb and solve difficulties and problems of businesses and accompanying businesses during the Covid-19 pandemic period.

6. The partnership between Vietnam Customs and Customs authorities of other countries and international organizations developed to a new height through the exchange of customs management information; support capacity improvement, modern equipment

In 2021, despite being affected by the Covid-19 pandemic, international cooperation activities between Vietnam Customs and partner Customs agencies and international organizations was still maintained and developed, which is most evident in cooperation and technical assistance programs being implemented effectively with the receipt of equipment support from partners to serve border management and customs of Vietnam.

Specifically, the equipment and systems that Vietnam Customs received include: four Aligent chemical detection handheld spectrophotometers, 59 LCD cargo endoscopes, 15 infrared night vision binoculars, and nine daytime binoculars which were given by the UK Border Service (UKBF) within the framework of a Memorandum of Understanding on customs cooperation and mutual administrative assistance between the UK Border Protection Agency and the General Department of Vietnam Customs (signed on October 2, 2019).

These devices, with capabilities to identify solids, liquids and powders, including household chemicals, explosives and precursors, new narcotics and psychoactive substances, chemicals industrial/laboratory harm; live image analysis in the container and air freight environments; detecting illegal items including drugs and illegal wildlife thanks to the flexibility of the endoscope that can reach the back of the container for inspection and then recording video or taking photographs; advanced direct surveillance by night vision infrared technology which will be an effective tool to support the search and scanning at seaport and airport border gates in Vietnam.

A gate-type radiation detection system with 6 RPM (radioactive monitoring gate) was installed at Tan Son Nhat international airport funded by the International Atomic Energy Agency (IAEA). This is the second system IAEA sponsored for Vietnam Customs after the system was installed at Noi Bai International Airport for the purpose of detecting radioactive sources, illegal nuclear materials concealed in people or hand luggage of passengers entering Vietnam.

Three Trunarc Raman handheld drug detection spectrometers and three test kits for Port Control Units (PCUs) were awarded as part of the Container Control Program (CCP) initiated by UNODC and WCO. This was a handheld spectrophotometer using raman spectroscopy, working by electricity, for the determination of stimulants, opiates (synthetic) and narcotics. This device is suitable and useful for customs inspection and control for PCUs at seaports, supporting the identification of nearly 500 types of substances including drugs, stimulants, hallucinogens, and other types of illegal substances quickly and safely.

In addition, the device's data library will be regularly updated and supplemented with information on emerging dangerous substances. These devices are provided to the Port Control Units of the Customs Departments of Ba Ria - Vung Tau, Da Nang, and Ho Chi Minh City and will contribute to supporting the key identification of goods including controlled substances, enhancing the control effectiveness of those PCUs.

7. Leading in administrative reform in the General Department and the equivalent under the Ministry of Finance for five consecutive years

Over the years, the General Department of Vietnam Customs has been evaluated by the Government, ministries, sectors and the business community as one of the leading agencies in reform and modernization. Thanks to that, the General Department of Vietnam Customs has been the leading unit for many years in the General Departments group and the equivalent under the Ministry of Finance in the PAR Index.

The efforts of carrying out administrative reform aiming to create a fair, open and transparent business environment and reduce costs for businesses of the General Department of Vietnam Customs are also highly appreciated by the business community.

Every year, the General Department of Vietnam Customs issues the PAR Plan to concretize the administrative reform tasks assigned by the Ministry of Finance. Developing and implementing the Customs development strategy to 2020 following Decision 448/QD-TTg dated March 25, 2011 of the Prime Minister. Currently, the Customs sector has developed and submitted to the Prime Minister for consideration and approval the Customs Development Strategy to 2030. The planning of a customs legal system in order to fully institutionalize the 2013 Constitution. Two important laws that are the Customs Law 2014 and the Import and Export Tax Law 2016 submitted for promulgation with many important administrative reform regulations.

On that basis, a system of documents has been developed and completed stipulating in detail and guiding the implementation of these two laws. Incorporating many signed trade agreements in the field of management into national law. Regularly reviewing and evaluating administrative procedures, thereby reducing and simplifying many administrative procedures and business conditions. Many components of records, vouchers, papers, and methods have been digitized.

Implementing Resolution No. 99/NQ-CP dated November 13, 2019 of the Government, the General Department of Vietnam Customs has submitted Decision No. 38/QD-TTg dated January 12, 2021 of the Prime Minister approving the scheme of "Reforming the model of quality inspection and food safety inspection for imported goods". On that basis, completing and submit to the Government a draft Decree stipulating the management mechanism, methods, order and procedures for quality inspection and food safety inspection for imported goods.

Furthermore, the General Department of Vietnam Customs has increased the application of modern management methods such as risk management and post-clearance audit. Stepping up investigation activities against smuggling, trade fraud and counterfeiting. Submitting for promulgation Decision No. 65/2015/QD-TTg of the Prime Minister stipulating the functions, tasks and organizational structure of the General Department of Vietnam Customs. Regularly reviewing, streamlining and merging 139 units and teams, reducing 12 Customs Branches. Strictly complying with regulations on management and use of customs officers. Focusing on improving the quality of customs officers to meet the requirements of customs reform and modernization.

Every year, the General Department of Vietnam Customs strives to exceed the assigned target of state revenue. Enhancing investment in facilities, purchasing modern equipment and devices to serve management activities. Effectively building and implementing the National Single Window with 235 administrative procedures of 13 ministries and sectors that are already connected. Helping the Government officially connect to the ASEAN Single Window to exchange information on electronic certificates of origin form D (C/O form D) with nine ASEAN member countries. Ensuring the stable and safe operation of the VNACCS/VCIS system. Building and deploying satellite information technology systems for customs supervision and inspection, typically the Automated Customs Management System (VASSCM) through connecting and exchanging information with enterprises operating in ports, airports, warehouses, yards and locations subject to customs supervision. Focusing on the overall redesign of the information technology system of the Customs sector to serve the construction of Digital Customs, moving towards a Smart Customs model in order to maximize the achievements of the Industrial Revolution 4.0.

Moreover, the Customs authority signed agreements with 44 commercial banks to coordinate to implement revenue collection. In particular, 38 banks have implemented electronic tax payment and customs clearance 24/7, revenue from import and export activities through banks reached 99.8% of the total revenue. The General Department of Vietnam Customs provided online public services at levels 3 and 4 for 215 of 237 administrative procedures, accounting for 91% of the total number of administrative procedures performed by Customs.

Accordingly, 209 administrative procedures have been provided online at level 4 (reaching a rate of 88%). The total number of online public services in the customs field integrated into the National Public Service Portal is 98.

Administrative reform of the General Department of Vietnam Customs has made remarkable developments, thereby contributing to creating a favorable business environment for enterprises. These efforts have, in fact, been quantified in concrete, meaningful numbers. To recognize the results that Vietnam Customs has achieved, on March 18, 2021, the Prime Minister awarded the Certificate of Merit to the General Department of Vietnam Customs for many achievements in state administrative reform in the 2011 - 2020 period.

8. Deploying post-clearance audit for enterprises importing and exporting cashew nuts with signs of customs law violations in large quantities

In the first months of 2021, the amount of imported raw cashew nuts increased, especially from the Cambodian market. This information was promptly grasped by the Customs sector and the leaders of the General Department of Vietnam Customs directed relevant units to synchronously deploy professional measures to focus on clarifying abnormal signs.

Facing the urgency and influence of the incident, identifying that fraudulent acts in importing cashew nuts would greatly affect the production and business activities of genuine domestic enterprises as well as the prestige of Vietnam brands and loss of revenue, the General Department of Vietnam Customs has concentrated resources and drastically deployed thematic inspections to clarify doubts and unusual signs on import and export activities of cashew nuts.

The General Department of Vietnam Customs has issued 20 inspection decisions for signs of violations in Binh Phuoc province - the "capital" of Vietnam's cashew cultivation, import, processing and export. During the inspection process, a number of southern provinces and cities, including Binh Phuoc province, began to apply social distancing under Directive 16 in some localities and then the entire province and city. This affects information collection, verification, and working with enterprises during carrying out post clearance audits.

However, with a sense of responsibility and determination to overcome difficulties, the General Department of Vietnam Customs has urgently taken advantage of this time to carry out 18 out of 20 cases of inspection in the area where social distancing has not been implemented (two cases could not be done because the director of the business was implementing social distancing in Ho Chi Minh City and was not present in Binh Phuoc at the time of the inspection).

After conducting an actual post-clearance audit at the enterprise, the social distancing continued to be widely implemented in many localities across the country. Faced with this situation, the General Department of Vietnam Customs had seriously implemented regulations on pandemic prevention while actively focusing on analyzing, evaluating and processing information related to conducting post-clearance audits of cashew nuts. This is a great effort in the context of applying social distancing, many customs officers have to work remotely and carry out isolation in accordance with the regulations.

*Achievements

As a result, the General Department of Vietnam Customs has concluded the inspection for 18 out of 18 cases that have undergone post-clearance audit. Accordingly, two enterprises committed fraudulent acts on the origin of exported cashew nuts (pure Vietnamese origin); four enterprises in the form of export production, suspected of selling for domestic consumption.

However, when the customs authority conducted the inspection, the enterprise had no headquarters and no longer operated at the registered business location. Due to the lack of conditions to check, verify and clarify the suspicion, General Department of Vietnam Customs had transferred information of those four enterprises (according to a criminal denunciation source) to the police of Binh Phuoc province in order to further clarify the signs of sale for domestic consumption. The General Department of Vietnam Customs is discussing with the Supreme People's Procuracy to consider signs of violations of one enterprise to initiate prosecution. Besides that, the General Department of Vietnam Customs assigned Customs Departments to conduct post-clearance audits for 34 enterprises. At the same time, transferring the list of 280 enterprises showing signs of risk to Customs Departments of provinces and cities to study and develop inspection plans in accordance with the regulations.

Thus, it could be said that the topic "Conducting post-clearance audit to clarify and handle abnormal signs of imported and exported cashew nuts" was an event that had a great influence on importing and exporting cashew nuts activities in Vietnam. The topic was implemented and affirmed the efforts to fulfill the dual goals in the context of the Covid-19 pandemic, creating favorable conditions for businesses but not allowing businesses to take advantage of trade facilitation to violate the law. The topic was carried out on a large scale, with the nature of preventing and deterring violations and protecting genuine production and business enterprises; maintaining the reputation of Vietnam's brand as a leading export industry in the world.

9. Implementing modernization through the fulfillment of Decree No. 02/2021/ND-CP dated January 7, 2020 stipulating traditional flags, symbols, customs insignia, badge, nameplates, uniforms, customs identification and typical signs of vehicles of customs patrol, control and supervision

On January 7, 2021, the Government issued Decree No. 02/2021/ND-CP stipulating traditional flags, symbols, customs insignia, badges, nameplates, uniforms, customs identification and typical signs of vehicles of customs patrol, control, and supervision to replace Decree No. 10/2005/ND-CP dated January 31, 2005 of the Government.

Decree No. 02/2021/ND-CP consists of three chapters and 16 articles and takes effect from March 1, 2021 with many new points to overcome shortcomings and limitations of Decree No. 10/2005/ND-CP in order to build the image and position of the customs force in the direction of regularity and modernity as well as the majesty of customs uniforms when performing their duties, building a beautiful and professional image and enhancing the position of the customs force in the performance of "guarding the economy's gate" that the Party and Government assign the customs authority to perform, as follows:

Firstly, changing the color and style of spring-summer customs accessories and dress code specifically for forces performing anti-smuggling work. Uniforms of customs authorities in Decree No. 02/2021/ND-CP have many adjustments in design and color, especially the color of spring-summer clothes has changed from sky blue (Decree No. 10/2005/ND-CP) to blue-black with the same color of trousers; on the shoulder, there is a customs symbol attached and there is an adjustment in the style to create elegance and neatness during use.

The uniforms for anti-smuggling forces: Changed to meet the requirements of missions, ensuring that the uniforms showed majesty and power to suppress criminals in the fight against smuggling and illegal transport of goods (Decree No. 10/2005/ND-CP has not been regulated). The anti-smuggling uniform of the Customs force is inspired by the field clothes of the military and police forces with a material design suitable for the task performance; the colors are mixed on the basis of four colors (Pantone Black 7C, Army green Pantone 560C, Warm Gray11C, Pantone 4665C) which is easy to hide but unique characteristics of Customs, do not coincide with the other forces; the design is consulted to be designed in a dynamic and modern direction, with many pockets, belts to store tools, specialized hand-held machinery and equipment.

Secondly, specific regulations on typical signs of vehicles of customs patrolling, control and supervision (ships, cars) and locations of flags, customs symbols, beacons, loudspeakers and whistles on the vehicle. The additional content in the Decree aimed to legislate the typical signs of vehicles of customs patrol, control and supervision, and introduce the provisions of the Customs Law on the installation and use of beacons, customs flags, customs symbols, loudspeakers and whistles on the vehicles of customs patrol, control and supervision.

For boats and motorboats performing customs control:

Starting from the specific operation of ships of the customs authority which are official boats performing the tasks of patrol, control and preventing smuggling, illegal transport of goods across the border, maintaining order and security, and maintaining economic order and security, safety and national economic sovereignty; at the same time, coordinate with forces of the Navy, Coastal Guard, and Border Guards when necessary, contributing to the protection of national security and defense.

For cars performing patrol, control and customs supervision:

Decree No. 02/2021/ND-CP has provided specific instructions on typical signs of cars performing patrol, control and customs supervision. Accordingly, the cars are printed with the words "CUSTOMS" reflective on both sides of the vehicle doors following the specifications: Capital letters, vertical letters, font sizes depending on each type of car; in front of the car (capo) and in front of the words "CUSTOMS", there is a customs symbol attached. The roof of the car has speakers and yellow beacons; customs flags are placed at the front of the vehicle to the left of the driver.

In addition, some other items such as hats, shoes, socks, nameplates; customs ID cards also had adjustments to suit the work and practical requirements.

10. Developing a Customs Development Strategy for the 2021 – 2030 period towards a modern, professional, efficient and effective Vietnam Customs

In order to continue the reform, development and modernization of customs in the new context, with the desire to better serve the business community, contribute to trade facilitation and improve international competitiveness, Vietnam Customs has developed a draft Customs development strategy for 2021 - 2030 period and submitted it to the Prime Minister for approval.

The draft Customs development strategy for the 2021 – 2030 period sets the goal of building a regular and modern Vietnam Customs, on par with the Customs of developed countries in the world, leading in the implementation of the Digital Government, with the Digital Customs model and Smart Customs. Improving the service quality for people and businesses in carrying out customs procedures and customs management. Managing tax collection for import and export activities effectively. Facilitate cross-border legal trade, tourism and transportation, create a transparent and fair import and export environment, and contribute to improving national competitiveness. Preventing and combating smuggling, trade fraud and illegal transport of goods across the border, contributing to ensuring social security and safety and protecting national interests and sovereignty. In order to concretize the set targets, the Customs sector identifies specific breakthrough tasks, which are:

Continue to build a legal foundation on modern Customs, ensure a full legal basis for the development and implementation of the Digital Customs model, Smart Customs and perform the main task of quality inspection and food safety inspection for imported goods at the border gate. The legal provisions on customs and the law on export tax and import tax are coherent. Managing taxes for exported and imported goods, in accordance with the law, against loss of revenue and tax fraud.

Reform of customs administrative procedures towards transparency, simplicity, uniformity, in line with the standards and recommendations of the World Customs Organization in order to reduce the time and costs of carrying out cargo clearance procedures.

Centralize, modernize and automate customs inspection, supervision and control; promote pre-clearance and post-clearance audit, reduce the inspection rate during customs clearance; deploy a smart border model, green customs; reforming the specialized inspection model for imported and exported goods at the border gate. Facilitating lawful trade, preventing and repelling the risk of smuggling and illegally transporting goods across borders, and protecting the legitimate rights and interests of business organizations and individuals and consumers.

Improve the effectiveness of prevention and fight against smuggling, trade fraud and illegal transport of goods across the border through improving institutions; build and organize a regular and modern force step by step; to step up the collection of information in the country and abroad; build a digital database and strongly apply information technology to customs control activities; combine modern customs control methods and traditional customs control methods in order to prevent remotely and contribute to ensuring social security and safety and protect national interests and sovereignty.

Building a centralized, intelligently integrated customs information technology system to ensure the requirements of information security, with a digital platform, in accordance with the architecture of e-Government, digital government, and international standards, strongly applying scientific and technological achievements of the fourth industrial revolution.

Building a system of modern infrastructure, machinery and equipment to meet the requirements of State management of Customs in the new situation, implementing the National Single Window, the ASEAN Single Window, connecting with Vietnam's trading partners in order to maximize the centralization of handling administrative procedures, connection, exchange and sharing of information between Customs authorities and ministries, branches and functional agencies under and under the ministries, branches, State management agencies at the border gate and relevant units participating in the supply chain to meet the requirements of enterprise management, comprehensive management from the first stage to the final stage for goods exported, imported, in transit and means of transport on exit, entry and in transit.

Renovate the organization of the customs apparatus with a streamlined and reasonable structure, reduce intermediary points to meet the requirements of deploying the digital customs model, smart customs and perform the task of specialized inspection focal points for goods at the border gate. Promote the development and implementation of a human resource management model based on the job position. Developing human resources with expertise, integrity, professionalism, mastering technology, modern technical equipment, meeting the requirements of implementing digital and smart customs models and other political tasks of the Customs sector.

Promote comprehensive, extensive and effective international cooperation and integration in customs, improving the role, position and reputation of Vietnam Customs in the world customs community; develop cooperation and relations between Customs and related parties, creating a foundation and contributing to improving the efficiency of State management of Customs. Improve the level of business satisfaction with the implementation of administrative procedures in the field of customs.