When shall customs declarants choose to submit customs declarations electronically or submit them on paper customs declaration forms in Vietnam?

When shall customs declarants choose to submit customs declarations electronically or submit them on paper customs declaration forms in Vietnam?

Based on Clause 2 Article 25 of Decree 08/2015/ND-CP (amended by Article 12 of Decree 59/2018/ND-CP), customs declarants can choose to submit customs declarations electronically or on paper customs declaration forms in the following cases:

- Export and import goods of border residents.

- Export and import goods exceeding the duty-free limit of departing or arriving individuals.

- Emergency relief goods and humanitarian aid.

- Export and import goods serving national defense and security.

- Gift items, presents, and personal belongings.

- Goods transported in temporary import - re-export, temporary export - re-import procedures, including empty containers with or without hooks, and flexitanks placed within containers for liquid cargo.

- Temporary import - re-export, temporary export - re-import of goods for specific time-limited tasks, in the case of accompanying departing or arriving passengers.

- Cases where the electronic customs data processing system and the electronic customs declaration system cannot perform electronic transactions with each other, due to reasons from either or both systems or other causes.

- Other goods as stipulated by the Ministry of Finance.

When shall customs declarants choose to submit customs declarations electronically or submit them on paper customs declaration forms in Vietnam? - image from internet

In what cases shall customs declarants supplement their customs declarations in Vietnam?

Based on Clause 1 Article 20 of Circular 38/2015/TT-BTC (amended by Article 9 of Circular 39/2018/TT-BTC), customs declarants are allowed to supplement information on the customs declaration form in the following cases:

- Supplementing during customs clearance:

+ Supplementing before the customs authority notifies the customs declaration form's routing result to the customs declarant.

+ Discovering errors in the customs declaration after the customs authority notifies the routing result but before customs clearance.

+ Supplementing customs documents upon request by the customs authority when discrepancies or inconsistencies are found between the actual goods and customs documents during the examination of documents and physical inspection.

+ Supplementing after customs clearance: Identifying errors in the customs declaration.

Note: Supplementary information related to export and import licenses; specialized inspections for quality, health, culture, animal quarantine, animal products, plants, and food safety shall not be allowed after customs clearance.

Shall the customs declaration be canceled if there are errors in the declared information that cannot be supplemented in Vietnam?

ased on Point d, Clause 1, Article 22 of Circular 38/2015/TT-BTC (amended by Point 11 of Circular 39/2018/TT-BTC), the regulations regarding the cancellation of customs declarations are as follows:

Cancellation of customs declarations

1. Cases of cancellation:

a) The customs declaration form has no validity for customs procedures in the following cases:

...

d) Cancellation of the customs declaration form upon the request of the customs declarant:

d.1) Export customs declaration form that has completed customs procedures, and the goods have been placed under customs supervision, but the customs declarant requests to return them to the domestic area for repair or recycling.

d.2) On-site export customs declaration form that has been cleared or released, but the exporter or importer cancels the export or import transaction.

d.3) In addition to the cases specified in points a.2, a.3, a.4, d.1, and d.2 of this provision, the export customs declaration form has been cleared or released, but no actual export of goods has taken place.

d.4) The customs declaration form contains errors in the declared information specified in Section 3 of Appendix II issued together with this Circular, except in cases where the import customs declaration form has been cleared or released and the goods have entered the customs supervision area, or the export customs declaration form has been cleared or released and the goods have actually been exported.

...

Therefore, customs declarants are required to cancel the customs declaration form if there are errors in the declared information that cannot be supplemented.

However, for import customs declaration forms that have been cleared or released and the goods have entered the customs supervision area, or export customs declaration forms that have been cleared or released and the goods have actually been exported, the customs declarants are not allowed to cancel them.