Declaration details of goods released for the procedure can be amended if necessary
If you notice an error in the customs declaration after you have received a release decision concerning customs warehousing, you may apply for amendment after release. Amendment after release can be applied for by the declarant or the declarant’s representative. Customs can also amend the declaration after release on its own initiative.
Almost all details in the customs declaration can be amended after release. If you have lodged the customs declaration with a message, submit the request for amendment after release with a message as well. If you have lodged the customs declaration via Customs’ online service, make the request for amendment after release in the online service.
You can apply for amendment after release within three years from the acceptance date of the declaration. Apply for amendment of declaration details after release as soon as you notice that there are errors in the details. However, it is not possible to amend all details after release. If your declaration cannot be amended after release, request for invalidation and lodge a new customs declaration.
When do I need amendment after release?
A customs declaration for goods released for the customs warehousing procedure shall be amended after release if
- you notice that you have provided an incorrect previous procedure n the customs declaration. If needed, request also that the details of the previous procedure or declaration be amended.
- the warehouse notices, when receiving the goods, that there are goods missing or that e.g. the number of packages, the kind of packages, the weight of the goods or the goods description does not match the details in the declaration.
- the warehouse notices, when receiving the goods, that completely incorrect goods have been declared in the customs declaration. In the request for amendment after release, enter ‘0’ as the quantity of the goods with the incorrect goods description and lodge a new customs declaration for the goods that have not been declared at all. For example, if the goods description provided in the customs declaration is ‘hobs’, but the goods consist of ovens, the original declaration must be amended after release and a new customs declaration must be lodged for the ovens.
- Customs notices, when carrying out a goods control, that e.g. the quantity of the goods does not match the declared quantity.
If Customs has notified that the goods will be subject to control, the request for amendment after release cannot be accepted until after the goods control.
How shall I request that a declaration be amended after release?
If a customs warehousing declaration you have lodged needs to be amended after release, request an amendment after release with a free-form contact. If you have lodged the declaration via Customs’ online service, send the request for amendment after release from the ‘Summary and submission’ page of the declaration. If you have lodged the declaration in message exchange, use the message ‘Free-form contact’ for submitting the request for amendment after release. Check what attachments you need for the request for amendment after release.
You will always receive a decision concerning your request for amendment after release. The decision will be either a decision on amendment after release or a rejection of a request for amendment after release. The decision will indicate the grounds on which Customs has accepted or rejected your request for amendment after release.
What attachments or information do I need to provide when making a request for amendment after release?
Attach information on the case to the request for amendment after release. Depending on the reason for the request, this information may be e.g. a warehouse unloading report, a packing list, an invoice or other proof of the received goods that have been entered in the records. Upload the necessary information to Customs’ Attachment Upload Service or submit it as a message. Indicate the attachments in the request for amendment after release.
Attach the following to the request for amendment after release:
- Amendment of incorrect previous procedure: release decision concerning the previous procedure
- Short shipment or overshipment: explanation from the consignor, other available documents concerning the goods and the warehouse unloading report
- Discrepancies detected during a warehouse control: control report or its identification number
- Amendment of the declaration after release, when the goods have already exited the EU: certification of exit concerning re-export and any other documents proving the exit, such as transit declaration or consignment note.
What shall I do at the warehouse, if I notice that the goods I have received do not match the details in the declaration?
Check your company’s guidelines for situations like this. In your records, enter the quantity of goods that actually arrived and see to that the request for amendment after release and the possible new customs declaration will be submitted. The customs warehouse records must be up-to-date, the documents in the records must be accurate and the goods must remain under customs supervision.
Customs can also amend a customs declaration after release
Customs can also amend a customs declaration after the release for the customs procedure e.g. based on control observations. In such case, you will receive a decision from Customs indicating why the declaration has been amended after release.
Amendment after release cannot be used in all situations
If you receive overshipped goods that have not been declared in the customs declaration at all, an entirely new customs declaration must be lodged for the overshipped goods.
If the following details are incorrect, the declaration must be invalidated and a new declaration must be lodged:
- the first two digits of the customs procedure code
- the declarant’s identification number (the EORI number)
- the representative’s identification number (the EORI number)
- type of representation
If you try to request an amendment after release regarding a declaration which should be invalidated and for which a new customs declaration should be lodged, Customs will reject the amendment request.
- UCC, Article 173
- UCC, Article 237(2), when Union goods have been placed under the customs warehousing procedure in accordance with Union legislation covering specific fields.