Official letter No. 1393/GSQL-GQ1 dated August 31st, 2023 of the General Department of Vietnam Customs regarding additional declaration and cancellation of customs declaration

According to the regulations at Article 20, Article 22 of Circular No. 38/2015/TT-BTC (amended at clause 9, clause 11 Article 1 of Circular No. 39/2018/TT-BTC ), if an import declaration has been granted customs clearance, the goods have been released from the customs controlled area, if the import declaration has been declared with wrong customs procedure code, it neither allowed to make additional declaration nor cancel the customs declaration.

With regard to errors relating to payment form, it is allowable to make additional declaration according to the regulations at Article 20 of Circular No. 38/2015/TT-BTC (which has been amended, supplemented at clause 9 Article 1 of Circular No. 39/2018/TT-BTC ).