Most customs declarations in Vietnam are now filed electronically through the VNACCS/VCIS system. But how to file correctly — and what to do when an error is discovered, before or after clearance, and whether penalties apply — remains a source of confusion for many import-export staff. This guide explains the process under current law, centred on the critical 60-day post-clearance window and the supplementary declaration mechanism in Article 20 of Circular 38/2015/TT-BTC (as amended by Clause 8, Article 1 of Circular 121/2025/TT-BTC, effective 1 February 2026).
What is an electronic customs declaration?
Article 29.2 of the Law on Customs provides that electronic declaration is the rule; paper declarations apply only in cases prescribed by the Government. Declarations must be complete, accurate and clear (Article 29.1). In practice, electronic declarations are filed through the customs electronic data processing system VNACCS/VCIS (in operation since 1 April 2014), using customs declaration software connected to the system and a digital signature (Article 18 of Circular 38/2015; Article 24.2 of the Law on Customs on the validity of electronic documents).
Once submitted, the system automatically registers the declaration and assigns lane 1, 2 or 3 (Article 19 of Circular 38/2015, amended by Circular 39/2018 and Circular 121/2025): lane 1 accepts the declared information, lane 2 inspects documents, lane 3 physically inspects the goods.
Requirements for electronic filing
- A valid digital signature of the customs declarant (organisation or authorised individual), registered with the customs authority.
- Compatible customs declaration software with a stable connection to VNACCS/VCIS.
- An electronic customs account as prescribed; businesses should prepare goods information, HS codes, values and duty rates before filing.
Steps to file an electronic declaration
Step 1: complete all declaration fields per Appendix II of Circular 38/2015 (Circular 121/2025 version) — exporter/importer details, goods description, HS code, quantity, value, duty rate, mode of transport.
Step 2: validate the data, apply the digital signature and transmit the declaration to the system.
Step 3: receive the automatic lane assignment and comply accordingly (submit documents for lane 2, present goods for lane 3, pay duty/guarantee for lane 1).
Step 4: fulfil tax and fee obligations and receive the clearance decision.
Supplementary declarations during clearance
A supplementary declaration amends or adds information on the customs declaration and submits related documents. The current text of Article 20 is the Circular 121/2025 version (effective 1 February 2026) — materially different from the Circular 39/2018 version still cited in many older materials. Three scenarios during clearance:
- Before customs notifies the lane assignment result: the declarant may file a supplementary declaration.
- After lane assignment but before customs directly inspects the dossier: supplementary declaration is allowed with no penalty (Clause 2, Article 7 of Decree 169/2026/ND-CP).
- After customs has inspected the dossier or the goods but before clearance: supplementary declaration is still allowed but handled under tax law and administrative penalty law.
Amending after clearance: the 60-day rule and two conditions
After clearance, a declarant who discovers an error on their own may still file a supplementary declaration if both conditions are met (Clause 2, Article 7 of Decree 169/2026/ND-CP):
- The supplementary declaration is filed within 60 days from the clearance date; and
- It is filed before the customs authority issues a post-clearance audit, inspection or examination decision.
Meeting both conditions means no penalty. A common trap: once an audit decision has been issued, the self-correction mechanism for penalty exemption no longer applies even within the 60 days. Two misconceptions to discard: “after 60 days no amendment is possible” (wrong) and “any amendment within 60 days is automatically penalty-free” (missing the second condition).
After 60 days: 10% or 20% penalties?
- 10% penalty (Article 10, Clause 2 of Decree 169/2026): the declarant self-discovers and files a supplementary declaration after 60 days from clearance but before a post-clearance audit, inspection or examination decision. The penalty is calculated on the understated tax or the increased amount of exempted, reduced, refunded or uncollected tax.
- 20% penalty (Article 10, Clause 3): customs discovers the violation during procedures, or it is discovered during post-clearance audit, inspection, audit or examination. Failure to file a supplementary declaration of customs value as required, when discovered (goods without an official price at declaration registration, actual payment amounts, or undetermined additions) also draws 20%.
Penalties are accompanied by the remedial measure of paying the full outstanding tax (Article 6 of Decree 169/2026). All penalties above come from Decree 169/2026/ND-CP (issued 15 May 2026, effective 1 July 2026) — Decree 128/2020/ND-CP expired on 1 July 2026 and may no longer be cited for any penalty amount.
Cases excluded from post-clearance supplementary declarations
The post-clearance supplementary declaration mechanism does not apply to errors involving export/import licences or specialised inspections (quality, medical, cultural, animal quarantine, plant quarantine, food safety). Errors in these categories follow separate procedures and cannot be “cured” through the 60-day supplementary declaration. In addition, Appendix II of Circular 121/2025 lists fields that may not be amended by supplementary declaration — declarants should check before acting.
Post-clearance audit — the 5-year clock
Post-clearance audits are conducted at the declarant’s premises with a statute of limitations of 05 years from the declaration registration date (Articles 78–79 of the Law on Customs) — a clock running in parallel with the 60-day window above. On penalty limitation periods, Article 5 of Decree 169/2026 provides: 05 years for administrative violations in tax administration (tax evasion not reaching criminal liability; misdeclaration causing tax shortfall or increased exemption, reduction, refund or non-collection); 02 years for other customs violations; and tax may still be collected for 10 years after the limitation period expires.
One distinction to keep clear: supplementary declaration is different from declaration cancellation (Article 22 of Circular 38/2015) — two entirely different procedures for different situations.
Businesses needing help reviewing declarations, correcting errors or preparing for post-clearance audits can contact the lawyers at FLAT Law Firm via our contact page for an approach suited to each stage of error discovery.
Frequently asked questions
Can I amend a declaration more than 60 days after clearance?
Yes. After 60 days but before a post-clearance audit, inspection or examination decision is issued, the declarant may still file a supplementary declaration — the difference is a 10% penalty on the understated tax (Article 10, Clause 2 of Decree 169/2026).
Is a supplementary declaration within 60 days always penalty-free?
Not necessarily. The second condition must also hold: the declaration must be filed before the customs authority issues a post-clearance audit, inspection or examination decision. Once such a decision exists, penalty exemption is lost.
Can licence-related errors be fixed by supplementary declaration?
No. Errors involving export/import licences and specialised inspections fall outside the post-clearance supplementary declaration mechanism.
How are declarations with no official value at registration handled?
Filing a supplementary declaration of value within the prescribed time is a penalty-exempt case (Clause 2, Article 7 of Decree 169/2026). Failure to do so, when discovered during inspection or audit, draws a 20% penalty (Clause 3, Article 10).
This information is for reference only and does not constitute legal advice.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.
