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According to Clause 4, Article 29 of the Customs Law, Clause 10, Article 25 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government, Article 20 of Circular No. 38/2015 / TT-BTC dated 25th 3/2015 of the Ministry of Finance, the customs declarers are additionally declared in the following cases:

1. Declaring additionally customs dossiers after the system allocates declarations but before the customs offices conduct the direct inspection of customs dossiers.

2. Customs declarants and taxpayers determine that there are errors in customs declaration, may additionally declare customs dossiers within 60 days from the date of customs clearance but before the customs offices decide to check Post-clearance inspection, inspection.

3. Customs declarants and taxpayers detect errors in customs declaration after the customs offices check dossiers and inspect goods actually but before customs clearance, make additional declarations and suffer from handle according to the law on tax and law on handling administrative violations.

 4. Past the 60-day time limit from the date of customs clearance or after customs offices decide on post-customs clearance inspection, inspectors, customs declarants and new taxpayers detect errors in customs declaration, it is true. currently make additional declarations and be handled according to the provisions of tax law and law on handling administrative violations.

5. Customs declarants shall make additional declarations at the request of customs offices when examining dossiers, inspecting actual goods and being handled according to the provisions of tax law and the law on handling of goods. administrative violations.

The additional declaration in case 2 and Point 4 above is only applicable to import and export goods not on the List of export and import goods subject to specialized management, List of export goods, import under license, List of goods banned from export and import, List of goods suspended from export, suspended from import.