Invalidation of a customs warehousing declaration

You can request Customs to invalidate the customs declaration either before the goods are released for the procedure or thereafter. Customs can also invalidate the declaration. Before the release for the procedure, the declaration has been accepted if you have received a reference number, an MRN, for it.

When shall I request that a declaration be invalidated?

A customs warehousing declaration lodged with Customs and accepted by Customs shall be invalidated if

  • several declarations have been lodged for the same goods by mistake
  • the goods have, at the same time, been placed under another customs procedure
  • the placing of the goods under the customs warehousing procedure is no longer justified e.g. because the goods have been destroyed.

When does invalidation involve restrictions?

If Customs has notified that the goods will be subject to control, the invalidation request cannot be accepted until after the goods control.

If the goods have already been placed under the customs warehousing procedure, the declaration may only be invalidated if

  • the customs declaration contains the kind of incorrect details that cannot be amended
  • several declarations have been lodged for the goods by mistake or
  • the goods are Union goods that should not have been placed under the customs warehousing procedure at all.

Invalidation and lodgement of a new declaration shall not be used instead of amendment before or after release. If a customs warehousing declaration contains an error that can be amended before or after release, the declaration shall be amended before or after release.

How shall I request that a declaration be invalidated?

If a customs warehousing declaration you have lodged has to be invalidated, you shall request Customs to invalidate the declaration. Make the invalidation request through a free-form contact. If you have lodged the declaration via Customs’ online service, send the invalidation request 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 invalidation request. Check whether you need attachments to the invalidation request or whether just declaring the MRN is sufficient.

You will always receive a decision concerning your invalidation request. It will be either an invalidation decision or an invalidation request rejection. The decision will indicate the grounds on which Customs has accepted or rejected your invalidation request.

What attachments or information do I need to provide when making an invalidation request?

If you have lodged two customs warehousing declarations for the same consignment by mistake, one of them must be invalidated. In the invalidation request, indicate the reference number (MRN) issued to the unnecessary declaration.

If a declaration concerning another procedure has already been lodged for the goods, provide the MRN issued to the customs warehousing declaration in the invalidation request.

If the reason for the invalidation request is e.g. that the goods have been destroyed, that two declarations have been lodged for the same goods or that the goods should not have been placed under the customs warehousing procedure at all, information on the circumstances shall be attached to the invalidation request. Upload the necessary information to Customs’ Attachment Upload Service or submit it as a message. Indicate the attachments in the invalidation request.

If you have pre-lodged a customs warehousing declaration, and the goods have e.g. been destroyed due to an accident, attach proof of the destroyed goods to the invalidation request, e.g. a document issued by an insurance company.

If you have, by mistake, placed Union goods under the customs warehousing procedure, attach proof of the customs status of the Union goods to the invalidation request. This proof can be e.g. a T2L, T2LF or a customs goods manifest.

Customs can also invalidate a customs declaration

Customs can also invalidate a customs declaration that has already been accepted. This may be the case e.g. when Customs carries out a goods control and detects that the goods do not meet the conditions for release. In such case, you will receive a decision from Customs indicating why the declaration has been invalidated.

Applicable legislation

  • Invalidation of a customs declaration: UCC Article 174, DA Article 148(4), UCC Article 237(2)

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