Supplementing Multiple Cases of Customs Declaration Cancellation

The customs declaration will be canceled if it falls under the cases stipulated in Circular 39, specifically:

- The customs declaration will be invalid for customs procedures in the following cases:- 15 days have elapsed from the date of registration of the import customs declaration without the arrival of goods at the import checkpoint;- 15 days have elapsed from the date of registration of the export customs declaration for goods exempt from document inspection and physical inspection, but the goods have not been brought into the customs supervision area at the export checkpoint;- 15 days have elapsed from the date of registration of the export customs declaration for goods requiring document inspection, but the customs declarant has not submitted the customs documents or has completed customs procedures, but the goods have not been brought into the customs supervision area at the export checkpoint;- 15 days have elapsed from the date of registration of the export customs declaration for goods requiring physical inspection, but the customs declarant has not submitted the documents and presented the goods for inspection by the customs authority;- The registered customs declaration, but the goods require a permit from the specialized management authority and do not have the permit at the time of declaration registration.- The registered customs declaration has not been cleared due to the e-customs data processing system malfunctioning, and the paper customs declaration replacement has been cleared or goods have been released or moved for storage;- The registered customs declaration but goods do not meet the regulatory requirements for specialized management and inspection, and after handling the violation with an additional penalty of re-export or destruction is imposed;- Based on the request of the customs declarant:- The export customs declaration has completed customs procedures, and goods have been brought into the customs supervision area, but the customs declarant requests to bring them back inland for repair or recycling;- The on-site export customs declaration has been cleared or goods have been released, but the exporter or importer cancels the export or import transaction;- Beyond the aforementioned cases, the export customs declaration has been cleared or goods have been released, but the actual export of goods did not occur;- The customs declaration by the customs declarant contains incorrect information fields, except for cases where the import customs declaration has been cleared or goods released, and the goods have passed the customs supervision area; or the export customs declaration has been cleared or goods released, and the goods have been actually exported.

See more related regulations in Circular 39/2018/TT-BTC effective from June 5, 2018.

- Thanh Lam -

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