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Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) article 129 CELEX: 02013R0952-20221212 Amendment and invalidation of an entry summary declaration
1. The declarant may, upon application, be permitted to amend one or more particulars of the entry summary declaration after it has been lodged.
No amendment shall be possible after any of the following: (a) the customs authorities have informed the person who lodged the entry summary declaration that they intend to examine the goods; (b) the customs authorities have established that the particulars of the entry summary declaration are incorrect; (c) the goods have already been presented to customs. 2. Where the goods for which an entry summary declaration has been lodged are not brought into the customs territory of the Union, the customs authorities shall invalidate that declaration without delay in either of the following cases: (a) upon application by the declarant; or (b) after 200 days have elapsed since the declaration was lodged. |