FUNCTIONS (With reference to the Customs Rules & Regulations of Bhutan 2017)

5. The Department shall be entrusted with the executive and administrative responsibility for assessing, collecting and accounting of national revenue and other administrative responsibility delegated by the Ministry from time to time.

6. The Department shall enforce the Customs Act of Bhutan 2017, this Regulation and other laws in force in the Kingdom of Bhutan pertaining to:

(1) control of movement of goods, person and conveyance across the national territorial borders;

(2) facilitating legitimate international trade;

(3) simplifying and harmonizing Customs procedures and processes;

(4) compiling and publishing Merchandise Trade Statistics;

(5) coordinating and partnering with other relevant government Departments and agencies;

(6) consulting and partnering with the business community and private sectors;

(7) ensuring security in cross-border trade in goods.

7. The Head Office shall determine the roles, responsibilities and organizational structure of the regional offices, Customs Stations, Customs Areas and the liaison and transit office.

8. The Head Office shall be responsible for approving changes to the organizational structure and human resources.

9. The Head Office shall have the following responsibilities:

(1) advise the Ministry on policy matters relating to Revenue, Taxation, Customs and Excise and to prepare policy documents and legislations;

(2) interpret and clarify existing Rules and Regulations;

(3) notify the public, well in advance, of the changes in legislation and procedures prior to its implementation;

(4) ensure uniform and fair implementation of all relevant Customs laws, including the Act and this Regulation and any other law which Customs is responsible for enforcing;

(5) supervise and monitor RRCOs activities pertaining to assessment and collection of national revenue and the control of goods crossing the borders of Bhutan for import, export and transit;

(6) issue exemption certificates;

(7) conduct audit and other vigilance work connected with national revenue;

(8) compile trade statistics;

(9) liaise with the World Customs Organization, regional Customs administrations and other relevant international agencies.

10. The Regional Revenue and Customs Office shall have the following responsibilities:

(1) advise the Head Office on policy matters relating to Revenue, Taxation, Customs and Excise;

(2) effect clearance of goods for import, export and transit;

(3) assess and collect Customs duty and to monitor national revenue within its jurisdiction;

(4) supervise and coordinate with subordinate offices and agencies in its region with regard to the collection of revenue and the control of cross-border movements, including:

(a) regulating flow of goods in and out of the country; and

(b) controlling and preventing trade in restricted and prohibited goods.

(5) conduct audit, post-clearance audit and other vigilance work connected with Customs matters;

(6) carry out duty refund;

(7) carry out any other responsibility that may be delegated by the Head Office.