Reply:Pursuant to Clause 3, Article 17 of Decree No. 109/2010 / ND-CP of December 31, 2010, of the Government, stipulating the conditions for rice export business, according to which: Traders must be responsible for the authenticity of information believe contents of the registered contract; Delivery is only possible after the contract has been registered as prescribed; produce export contracts that have been registered with the customs office when carrying out export procedures.Pursuant to Clause 4, Article 5 of Circular No. 44/2010 / TT-BCT of December 31, 2010 of the Ministry of Industry and Trade: In case of adjustment of the contents of the registered contract, traders must sign the appendix of the contract and register that appendix at the Vietnam Food Association within 03 (three) working days from the date of signing the contract.When the enterprise registers a rice export declaration, the Customs Office only accepts the export contract when certified by the Food Association.
In which case, is the customs declarant supplemented?