Errors can occur when preparing customs declarations. If discovered after clearance, a business may need an AMA declaration , or the AMA function in ECUS, to amend or supplement the incorrect information.
What is an AMA declaration, and when is it used?
An AMA declaration is described as a procedure for amending tax, product, and related information on a declaration that has already cleared.
If an error is identified before tax payment and clearance, the declarant may submit an amendment through the relevant pre-clearance function.
If the error is found after tax assessment and customs clearance, the article describes using AMA within 60 days of clearance to amend the declaration.
These operations are carried out in ECUS under customs supervision.
Information that can be amended through AMA
AMA generally concerns tax-related information.
The source gives the following examples:
- Product name: The declarant may refine or supplement the description to match the applicable tariff and HS code, including composition and CAS numbers where relevant.
- HS code: The classification affects the duty rate. If the amendment increases tax payable, the business needs to settle the additional amount.
- Adding a C/O for tariff relief: If the original paper C/O is unavailable at the initial declaration, the source describes registering deferred submission and providing it within 30 days of that declaration. The business first pays the applicable VAT and import or export duties to clear and collect the goods. After receiving the original C/O, the declarant submits AMA information, adds the certificate reference, and presents the original to request the relevant duty refund.
Because AMA affects tax, the person handling it needs suitable knowledge and experience to avoid further errors.
For detailed software instructions, consult the relevant ECUS/VNACCS guidance.
Read more: End-to-end customs clearance services
Information that cannot be amended through AMA
The article identifies the following information as ineligible for amendment through AMA or other amendment operations:
For import declarations:
- Customs procedure code
- Goods classification code
- Transport mode code
- Customs office
- Importer code
- Customs agent code
For export declarations:
- Customs procedure code
- Goods classification code
- Transport mode code
Customs office
- Importer code, as written in the source's export list
- Customs agent code
The source refers to Appendix II of Circular No. 38/2015/TT-BTC, replaced by Appendix I of Circular No. 39/2018/TT-BTC.
It also excludes information relating to import and export licenses, specialized quality, medical or cultural inspections, plant and animal products, animal quarantine, and food safety from amendment through an AMA declaration.
Check these fields carefully when preparing the original declaration.
If a restricted field is incorrect, the declarant may need to request cancellation, which can affect shipment timing. Once cancellation is approved, a new declaration is prepared and the goods proceed through clearance.
Are post-clearance amendments subject to penalties?
This is a common concern, particularly for declarations with many product lines or branches, where errors can be difficult to avoid.
The article describes voluntary correction within 60 days of clearance as not subject to a penalty.
For amendments made more than 60 days after clearance, it cites Clause 2, Article 9 of Decree No. 128/2020/ND-CP dated October 19, 2020, concerning administrative penalties.
The source gives a penalty range of 10%–20% of the underdeclared tax or overstated tax benefit claimed through exemption, reduction, or refund.
We hope this introduction helps readers understand AMA and the considerations involved in post-clearance customs amendments.