A customs declaration is an important document in international trade. Businesses importing goods into or exporting goods from Vietnam must provide complete, accurate information. What should you do if your declaration contains an error? The following overview explains ways to address incorrect customs declaration information and the procedures involved.
The legal role of a customs declaration
A customs declaration is a legal document through which the cargo owner, importer, exporter, or vehicle operator declares shipment information when goods enter or leave Vietnam. Its purposes include:
- Controlling goods entering and leaving Vietnam to ensure they are not prohibited or restricted from ordinary commercial export, with antiques and wildlife given as examples in the source.
- Providing the information the state uses to assess and collect taxes.
What to do if your business files an incorrect declaration
Incorrect customs declaration information is a problem no business wants, but mistakes can happen. The following options address a customs declaration containing errors.
Amending the declaration
If you identify errors in a customs declaration, an amendment or supplementary declaration may be possible. The source article describes the following circumstances:
- The shipment is undergoing customs procedures and customs has not yet notified the business of a document inspection.
- The goods have been cleared, no more than 60 days have passed since clearance, and customs has not yet notified a post-clearance inspection or audit. The article excludes supplementary information relating to import or export licenses and specialized quality inspections.
Amendments or supplementary declarations may still be made outside these circumstances, but administrative penalties may apply under the relevant rules.
Read more: End-to-end customs clearance services
Which fields can be supplemented?
Only specified fields may be amended or supplemented. The article refers to Section 4, Appendix II of Circular No. 39/2018/TT-BTC for the list.
The amendment and supplementary declaration process
For fields supported by the electronic system, enter the supplementary information and submit copies of the supporting records. For fields not directly supported, submit a written request using Form No. 03/KBS/GSQL in Appendix V to Circular No. 39/2018/TT-BTC, together with one copy of the relevant supporting documents.
Customs reviews the supplementary file for completeness and accuracy and retains the additional records. The information is updated as appropriate, and the declarant is notified of the result.
Canceling a customs declaration
A declarant may need to request cancellation of an incorrect customs declaration when the error concerns a field that cannot be supplemented. In that case, amendment is unavailable and the incorrect declaration must be canceled.
Fields that cannot be supplemented
The source refers to Section 3, Appendix II of Circular No. 39/2018/TT-BTC. Examples of fields it identifies as ineligible for amendment include:
- Customs procedure code
- Goods classification code
- Transport mode code
- Customs office
- Cargo owner code, identifying the exporter or importer
- Customs agent code
After goods have been released, additional fields may be restricted, including the bill of lading number, quantity, total weight, means of transport, and arrival date.
How to request cancellation
Where an error affects a field that cannot be supplemented, the business submits a request to cancel the customs declaration. The article specifies Form No. 06 in Appendix II to Circular No. 39/2018/TT-BTC, submitted through the electronic customs data processing system to the branch where the declaration was registered.
The source gives a processing period of eight working hours after receipt of the request. A customs officer reviews the reason and submits a recommendation to the branch director for approval. Customs then cancels the declaration, reports the result electronically, and handles any applicable tax refund.
This overview outlines the options available when a business files an incorrect customs declaration. We hope it helps you understand the steps involved in resolving the issue.