Amendment of Customs Declaration
Customs proceduresArt. 173 – Regulation (EU) No 952/2013 (UCC)
PL: Korekta zgłoszenia celnego | DE: Berichtigung der Zollanmeldung
Definition
Amendment of a customs declaration is a procedure for modifying or supplementing data in an accepted customs declaration. Amendments may concern the tariff code, customs value, country of origin, weight, or duty rate. There are pre-release amendments (Art. 173 UCC) and post-release amendments (Art. 173(3) UCC).
The declarant may request an amendment after acceptance, provided customs has not informed them of an intended control or found data irregularities. Post-release amendments are admissible within 3 years of the declaration acceptance date. If the amendment changes the duty amount, customs makes a retrospective entry (additional payment) or refunds the overpayment.
The declarant may request an amendment after acceptance, provided customs has not informed them of an intended control or found data irregularities. Post-release amendments are admissible within 3 years of the declaration acceptance date. If the amendment changes the duty amount, customs makes a retrospective entry (additional payment) or refunds the overpayment.