Reply:According to Clause 2, Article 25 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government, there are 8 cases of customs declaration on paper customs declarations as follows:1. Export and import goods of border inhabitants.2. Export and import goods exceed the duty-free quotas of people on exit and entry.3. Emergency relief goods and humanitarian aid goods.4. Gifts, gifts, and movable assets of individuals.5. Goods are rotating cargo means by mode of temporary import for re-export and temporary export for re-import specified at Point a and Point b, Clause 1, Article 49 of this Decree.6. Goods temporarily imported for re-export or temporarily exported for re-import to serve the jobs within a certain period of time in case of carrying exit or entry passengers.7. Where the e-customs data processing system, the electronic customs declaration system fails to perform electronic transactions with each other, but may be caused by one or both systems or for other reasons. .In case the e-customs data processing system fails to carry out e-customs procedures, the customs office shall notify the customs website at least 01 hour from the time of the non-realization. electronic transactions are available.
In which case the customs declarant declared on the paper customs declaration?