Conditions for cancelling a cleared on-spot export declaration

 

Cases of cancellation of declarations at the request of customs declarants have been guided atPoint d2 Clause 1 and Point b3 Clause 2 Article 22 Circular No. 38/2015/TT-BTC is amended and supplemented in Clause 11 Article 1 Circular No. 39/2018/TT-BTCOn April 20, 2018, in case the on-site export declaration has been cleared or released but the exporter or importer cancels the export or import transaction, it is in the case of cancellation of the declaration; The customs authority is responsible for checking and determining the reasons and conditions for canceling the declaration to handle it according to regulations.