Reply:According to Article 22 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, there are 4 cases where enterprises are allowed to cancel declarations. In which, there are 3 cases of cancellation of declarations due to overdue and one case of cancellation of declaration as requested by customs declarants.1. Past the 15-day time limit from the date of registration of the declaration, goods shall be exempt from actual inspection (green flow) but without imported goods to the import border gate or export goods not yet put into customs supervision areas. at the export gate.2. Past 15 days from the date of registration of declarations, customs declarants shall not produce customs dossiers (golden flow) in cases where customs dossiers must be presented to customs offices for inspection.3. Past the 15-day time limit from the date of registration of the declarations, the customs declarers have not yet produced export or import goods subject to actual inspection (red flow) for inspection by customs offices.4. Cases of cancellation of declarations at the request of customs declarants:a) The customs declaration has been registered but not yet cleared due to the incident of the e-customs data processing system.b) Declaring many declarations for the same lot of exported or imported goods (declaring the same declaration form).c) Declaration of exported goods with goods brought into the customs supervision area but actually not exported.d) The registered import goods declaration, but the fact that the goods are not imported or the goods have not passed through the monitoring area.e) Falsely declaring information norms not additionally prescribed in Point 3, Appendix II of Circular 38/2015 / TT-BTC.