On 25 November 2025, the Customs Department issued Official Letter No. 37999/CHQ-GSQL guiding the supplementary declaration procedures for discrepancies between the actual imported quantity and the quantity declared on the customs declaration.
The cases and time limits applicable for supplementary declarations when discrepancies in quantity are detected are as follows:
1. For goods undergoing customs procedures:
A supplementary declaration must be made before the customs authority notifies the direct inspection of the customs dossier.
2. For goods already cleared through customs:
A supplementary declaration must be made within 60 days from the date of customs clearance and before the customs authority issues a decision on post-clearance audit or inspection.
Except where the supplementary declaration relates to export/import permits; specialized inspections on product quality, health, culture, animal/plant quarantine, or food safety.
3. If the discrepancy is discovered after the statutory time limit: A supplementary declaration is still allowed; however, the enterprise shall be handled in accordance with the laws on taxation and administrative violations.
(According to Article 29.4 of the Customs Law)
4. After the customs authority has notified the channeling result but before customs clearance: A supplementary declaration is permitted and will be handled in accordance with applicable laws.
(According to Article 20.1.a.2 of Circular No. 38/2015/TT-BTC amended and supplemented in Circular No. 39/2018/TT-BTC)
5. Export/importdeclarations for bulk cargo or loose cargo (except air transport) that have met the conditions for passing through the supervision area: Supplementary declaration procedures shall be carried out in accordance with Article 20.2.a.6 of Circular No. 38/2015/TT-BTC
6. Exported/importedgoods purchased or sold in full lots or full vessel loads, and where there is a contractual agreement on quantity tolerance and commercial level: Supplementary declaration procedures shall be carried out in accordance with Article 20.3 of Circular No. 38/2015/TT-BTC.
(According to Official Letter No. 37999/CHQ-GSQL dated November 25, 2025)
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