Invalidation of Customs Declaration

Invalidation of a customs declaration means the cancellation of an accepted customs declaration with legal effect – the declaration is treated as if it had never been lodged. Pre-release invalidation occurs upon the declarant's request when goods were erroneously placed under the wrong customs procedure or the procedure is no longer justified (Art. 174 UCC).

Post-release invalidation is permitted in strictly defined cases. The request must be submitted within 3 years of the declaration acceptance date. Invalidation requires the lodging of a new, correct customs declaration.