What are cases where a customs declarant is allowed to supplement the customs declaration in Vietnam? What is the content of customs declaration suplementary in Vietnam?

What are cases where a customs declarant is allowed to supplement the customs declaration in Vietnam?

Pursuant to Clause 1, Article 20 of Circular 38/2015/TT-BTC (supplemented by Clause 9, Article 1 of Circular 39/2018/TT-BTC), except for the information criteria on the customs declaration not allowed to be supplemented as specified in Section 3, Appendix 2 issued with Circular 39/2018/TT-BTC, the customs declarant is permitted to supplement the information criteria on the customs declaration in the following cases:

- supplement during clearance:

+ The customs declarant, taxpayer can supplement the customs dossier before the customs authority notifies the result of the customs declaration channeling to the customs declarant;

+ If the customs declarant, taxpayer discovers errors in the customs declaration after the customs authority notifies the channeling result but before clearance, they are allowed to supplement the customs dossier and are subject to penalties as per the law;

+ The customs declarant, taxpayer must supplement the customs dossier upon request by the customs authority when it finds discrepancies or inconsistencies between the actual goods, the customs dossier and the declaration information during dossier examination or physical inspection of goods, subject to legal penalties.

- supplement post-clearance:

Except for supplementments related to export/import licenses; specialized inspections concerning the quality of goods, health, culture, animal quarantine, animal and plant products, food safety, the customs declarant shall supplement post-clearance in the following cases:

+ The customs declarant, taxpayer identifies errors in the customs declaration and can supplement the customs dossier within 60 days from the clearance date but prior to the customs authority's decision for post-clearance audit or inspection;

+ Beyond 60 days from the clearance date and before the customs authority's decision for post-clearance audit or inspection, if the declarant or taxpayer discovers errors, they must supplement and are subject to legal penalties;

+ The customs declarant must supplement upon request of the customs authority during dossier or actual goods inspection, subject to legal penalties concerning taxes and administrative violations.

Note: supplementments related to export/import licenses; specialized inspections concerning the quality of goods, health, culture, animal quarantine, animal and plant products, food safety are not allowed post-clearance.

What are cases where a customs declarant is allowed to supplement the customs declaration in Vietnam? (Image from the Internet)

What is the content of customs declaration suplementary in Vietnam?

Pursuant to Clause 2, Article 20 of Circular 38/2015/TT-BTC (supplemented by Clause 9, Article 1 of Circular 39/2018/TT-BTC), the regulations on the content of customs declaration suplementary are as follows:

- supplement information criteria on the electronic customs declaration, except information not allowed to be supplemented as specified in Point 3, Appendix II issued with this Circular; if the system does not support the supplementment of information on the customs declaration, then such supplementment should follow guidelines at Point 4, Appendix II issued with this Circular;

- In the case of a paper customs declaration, the customs declarant is allowed to supplement the information on the customs declaration, except for the information criteria not permitted for supplementment as specified at Point 3, Appendix II issued with this Circular.

Is it possible to cancel a declaration with errors in criteria that are not allowed to be supplemented?

Based on Point d, Clause 1, Article 22 of Circular 38/2015/TT-BTC as supplemented by Clause 11, Article 1 of Circular 39/2018/TT-BTC, regulations on the cancellation of declarations are as follows:

Cancellation of customs declarations

1. Cases of cancellation of declarations

a) Customs declarations have no value for customs procedures in the following cases:

...

d) Cancellation of customs declarations at the request of the customs declarant:

d.1) The export customs declaration has completed customs procedures and goods have been brought into the customs supervision area, but the declarant requests to return them to the domestic market for repair or recycling;

d.2) On-the-spot export customs declarations have been cleared or goods have been released but the exporter or importer cancels the export/import transaction;

d.3) Besides the cases specified at Points a.2, a.3, a.4, d.1, and d.2 of this Clause, the export customs declaration has been cleared or goods have been released but the goods are not actually exported;

d.4) Customs declaration but the declarant mistakenly enters information criteria as stipulated in Section 3, Appendix II issued with this Circular, except for cases where the import customs declaration has been cleared or goods have been released and passed the customs supervision area; or the export customs declaration has been cleared or goods have been released and have been actually exported.

...

Thus, the customs declarant may request cancellation of the customs declaration when errors are made in the information criteria not allowed to be supplemented.

However, for clearances where import declarations have been processed, goods have been released and have passed the customs supervision area, or export declarations where goods have been actually exported, the customs declarant cannot cancel.