The Role of Tariffs in Modernizing Customs Procedures in Vietnam: The Case of Saigon Port Customs Area 4

Abstract

The study analyses the factors affecting tariff management (import and export tax) at the Saigon Port Border Gate Customs Branch Area IV – Vietnam in the context of modern reformed customs procedures. At the same time, evaluate and draw the successes and limitations in the import tax management of the unit from 2018–2022. The article uses qualitative research methods to collect information and data in the form of ‘nonnumeric’ to obtain detailed information about the evaluation of research subjects. The data was collected from within the unit and through interviews, direct observations and group discussions, using open-ended questions for customs officers directly managing the border gate and some Customs leaders. In the framework of the research, the author has applied theory and practice to analyse the situation of import tax collection management at the Saigon Port Customs Branch Area IV – Vietnam, from which as a basis for proposing solutions to improve import tax management in the coming time. Global Supply Chains, Green Supply Chain, Sustainability, UNCITRAL, China