Steps by Steps guide to Modify or Cancel Import and Export Goods Customs Declaration
If you’re interested in understanding how to adjust or revoke the customs declaration for import and export goods, this guide will provide you with the necessary details.
Once a declaration of import and export goods is accepted by the customs, modifying or canceling the declaration documents and their contents is generally not permissible. Exceptions are allowed under certain conditions, with the ‘modification first’ principle being applied. If modification is not possible, cancellation may be considered.
Listed below are situations in which you can modify or cancel the customs declaration form for import and export goods:
- Change of Plans Post-Release: If post-release changes occur in export goods due to shipping, stowage or other reasons, you can request a modification or cancellation.
- Inconsistencies in Declared and Actual Goods: If there are discrepancies between the original declaration data and the actual goods due to overfilling, short-loading, loss or damage during loading, transport or storage, changes can be made.
- Changes Due to Other Customs Procedures: If there’s a need to alter or revoke the customs declaration data due to other customs procedures such as tax refund or supplement, customs affairs guarantee, changes can be requested.
- Trade Practices: If the declaration content needs to be changed due to trade practices such as temporary pricing, quality inspection, and payment method, you can request a modification.
- Direct Return of Goods: If there’s a need to revise or cancel the original import goods declaration form for the direct return of declared goods, it can be done.
6. Technical Errors: If errors occur in electronic data declaration due to technical reasons such as computer and network systems, changes can be requested.
Required Documents for Customs Declaration Amendment or Cancellation
Depending on the reasons listed above, businesses need to provide the following documents to the customs:
- “Amendment/Cancellation Form of Import and Export Goods Declaration Form”; documents for customs clearance and change of transport mode.
- “Amendment/Cancellation Form of Import and Export Goods Declaration Form”; documents issued by commodity inspection agencies or relevant departments.
- “Import and Export Goods Declaration Amendment/Cancellation Form”; documents endorsed by customs opinion.
- “Import and Export Goods Declaration Amendment/Cancellation Form”; documents reflecting the actual trade status, payment proof related to sale of goods, and other commercial documents proving declared price is accurate.
- “Amendment/Cancellation of Import and Export Goods Declaration Form”; “Direct Return of Imported Goods Form” or “Notice of Ordering Direct Return of Imported Goods”.
- “Amendment/Cancellation of Import and Export Goods Declaration Form”; explanatory documents issued by the computer and network system operation and management party.
Procedure for Amendment or Cancellation of Customs Declaration
If the declaration content needs to be revised or canceled due to operational or clerical errors by the customs declaration personnel, the party concerned should submit the “Import and Export Goods Declaration Form Amendment/Revocation Form” and additional documents to the customs.
If the customs doesn’t find any evasion of customs supervision, the declaration form may be amended or canceled. If the request for amendment or cancellation is denied, the customs will promptly notify the parties and explain the reasons.
The customs may initiate a request to the parties to amend or cancel the customs declaration form for import and export goods in the following ways:
- Return the electronic data declaration form, detailing the reasons and requirements for the modification. The party concerned should revise and resubmit it according to the customs’ requirements, without altering other declaration content.
- Issue a Confirmation Letter of Amendment/Revocation of the Import and Export Goods Declaration to the parties, notifying them of the content requested to be amended or revoked. The customs then completes the modification or cancellation of the declaration form.
Except in cases of force majeure, if the parties fall under any of the following circumstances, the customs may directly cancel the corresponding electronic data data