Recently, a young female salesman in a hit drama, relying on the customs officers to make friends, play the “emotional card” soon completed the customs declaration modification, “customs affairs so casual?”Of course not. In the real world, it’s not that simple! The customs has strict requirements for the amendment and cancellation of the import and export goods declaration.Article 26 of the Customs Law provides that:”After the customs has accepted the declaration, the declaration document and its contents shall not be amended or revoked, except where they are in conformity with the Customs regulations.”International logisticsIn any of the following six circumstances, the parties may go through the formalities of amending or revoking the import and export goods declaration with the customs that originally accepted the declaration, except as otherwise provided by the Customs:(1) After the release of export goods, due to loading, stowing and other reasons, the original declared goods are partially or completely shut out, or the means of transport is changed;(2) The import and export goods in the loading, transportation and storage process, or due to force majeure caused by loss, short damage, etc., resulting in the original declaration data is not consistent with the actual goods;(3) The data of the customs declaration need to be modified or revoked due to the completion of tax refund, customs affairs guarantee and other customs procedures;(4) In accordance with trade practices, it is necessary to modify the contents of the declaration by first adopting the temporary price transaction, the actual settlement is determined according to the quality of commodity inspection or the actual price of payment in the international market;(5) The import goods have been declared for direct return procedures, need to amend or cancel the original import goods declaration;The electronic data declaration is wrong due to technical reasons such as computer or network system.Of course, there are also cases that cannot be repairedThe Customs has decided to control and inspect the import and export goods suspected of smuggling or in violation of the provisions of customs control, and shall not modify or revoke the customs declaration and its electronic data before completing the relevant formalities.Therefore, if you want to successfully handle the customs declaration repair and withdrawal business, you must confirm that the repair and withdrawal application meets the customs management regulations, and submit compliant, complete and effective materials to the Customs.If the Customs fails to find any act of evading customs supervision, it may modify or cancel the customs declaration. In the case of no amendment or cancellation, the Customs will also explain the reasons to the parties concerned.