Cases Subject to Amendment of Customs Declarations According to Circular 39/2018/TT-BTC

word file of common errors and penalties in the customs field

Depending on the timing, whether during customs clearance or after customs clearance, there will be situations where the customs declarant is allowed to amend the customs declaration.

Pursuant to Clause 9, Article 1 of Circular 39/2018/TT-BTC, for cases during customs clearance, the customs declarant is allowed to amend the declaration when:

- The customs declarant, taxpayer is allowed to supplement the customs dossier before the customs authority announces the channeling results of the customs declaration to the customs declarant;- The customs declarant, taxpayer discovers errors in the customs declaration after the customs authority announces the channeling results but before clearance, then they are allowed to supplement the customs dossier and are handled according to legal regulations;- The customs declarant, taxpayer supplements the customs dossier as required by the customs authority when the customs authority discovers discrepancies, inconsistencies between the actual goods, customs dossier with the declared information during the dossier check, actual goods inspection, and are handled according to legal regulations.

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Meanwhile, the customs declarant is allowed to amend the customs declaration when goods have been cleared if they fall into one of the following cases:

- The customs declarant, taxpayer identifies errors in the customs declaration, then they are allowed to supplement the customs dossier within 60 days from the clearance date, but before the customs authority decides to conduct post-clearance inspection or audit;- After the 60-day period from the clearance date and before the customs authority decides to conduct post-clearance inspection or audit, the customs declarant, taxpayer then discovers errors in the customs declaration, they must supplement and are handled according to legal regulations.

Note, the customs declarant is not allowed to amend the declaration if the supplementary declaration relates to information indices specified in Section 3, Appendix II of Circular 38/2015/TT-BTC (replaced by Appendix I of Circular 39/2018/TT-BTC) and contents related to export and import licenses; specialized inspection on goods quality, health, culture, animal quarantine, animal products, plants, and food safety.

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