Reply:Customs declaration is stipulated in Article 29 of the Customs Law, Article 25 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government and Article 18 of the Circular No. 38/2015 / TT-BTC dated 25/25 3/2015 of the Ministry of Finance.Customs declarants must fully, accurately, honestly and clearly declare the criteria on the customs declaration; self-calculation to determine the tax amounts and other revenues to be remitted into the state budget and take responsibility before law for the declared contents.Currently, except for cases of paper declaration and customs declaration made electronically. Customs declarants register to carry out e-customs procedures according to the regulations of the Minister of Finance.When making customs declaration, the customs declarer performs the following tasks:a) Create information for declaring customs declarations on e-customs declaration system;b) Submit the customs declaration to the customs office through the e-customs data processing system;c) Receive feedback and follow the instructions of the Customs authorities.For customs declarations on paper customs declarations, customs declarants fully declare the criteria on customs declarations, sign and seal (except for customs declarants being individuals) on declarations to be submitted. for customs authorities.