Contents

Preface. 1
Chapter I: Overview of General Department of Vietnam Customs 2
1. History and Development Process..2
2. Personnel Structure. 4
3. The strategies for General Department of Vietnam Customs up to 2020... 4
Chapter II: Administration of import and export levy at General Department
of Vietnam Customs in the past years 8
1. Overview of import and export levy at General Department of Vietnam
Customs in the past years.....8
2. Inspection and control of commercial frauds and violation of Customs
duty..10
2.1 Fraud based on the weakness of tax policy..10
2.2 Fraud due to lack of self-consciousness...12
2.3 Taking advantage of bad behavior of Customs officers...13
2.4 Fraud by border clearance14
Chapter III: Solutions to improve the efficiency of administration of import
and export levy at General Department of Vietnam Customs.....16
3.1 The mechanism of the government.....................................................16
3.2 Petitions to the government.19
Conclusion...22
Reference.....23
Internship diary........24