The paper aims to understand the real situation of and suggest solutions to improve the management work of import taxation at the Customs Department of Cau Treo Border Gate's Economical Zone, Ha Tinh. The paper focuses on two main problems: (1) Determining strengths, weaknesses and their causes
and (2) Suggesting solutions to improve the management work of import taxation at the Department. The paper shows the most basic and important shortcomings in the management work of import taxation at the Department and suggests a comprehensive set of solutions from (1) Improving mechanism organization and human resource
(2) Enhancing integrity
(3) Improving collecting and processing risk management data, enhancing the customs clearance-after control, inspecting the tariff value
(4) Enhancing the examination of border-across smuggling
Finally, (5) Modern infrastructure. For import taxation management is a hot issue in recent time, the paper has a high reference value for the Department as well as the whole of Vietnamese Customs.