The rights of customs declarants are specified in Clause 1, Article 18 Customs Law 2014 as follows:

Rights and obligations of customs declarants

1. Customs declarations have the right to:

a) Be provided by customs authorities with information related to customs declaration of goods and means of transport, guidance on customs procedures, and dissemination of customs laws;

b) Request the customs authority to pre-determine the code, origin, and customs value of the goods when providing complete and accurate information to the customs authority;

c) Preview the goods and take samples of goods under the supervision of customs officials before customs declaration to ensure accurate customs declaration;

d) Request the customs authority to physically re-inspect the inspected goods, if disagreeing with the customs authority's decision in case the goods have not been cleared;

d) Use customs documents to clear goods, transport goods, and carry out related procedures with other agencies according to the provisions of law;

e) Complaints and denunciations of illegal acts of customs authorities and customs officials;

g) Claim compensation for damage caused by customs authorities and customs officers according to the provisions of law on the State's compensation liability.

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Thus, according to regulations, customs declarations have the right to preview goods and take samples of goods under the supervision of customs officials before declaring customs to ensure accurate customs declaration.