On 8 June 2023, the Court of Justice of the EU (‘CJEU’) ruled that it is not possible to amend or invalidate a customs declaration after release, if a higher quantity of goods was imported than what was declared. Instead, they ruled that the goods have to be declared through a new declaration. This allows the customs authorities to impose sanctions for not complying with the customs obligations.
What does this mean for your business?
If your business finds out a higher quantity of goods was imported than what was declared in the import entry, amending or invalidating a customs declaration is possible, if the customs authorities have not yet given permission to take away the goods . After such a release of the goods, it is only possible to correct through a regular separate declaration. This does, however, mean that customs can impose sanctions for not complying with the customs obligations. Good faith can affect the severity of the sanctions, so therefore it is important to notify the customs authorities as soon as possible when an incorrect declaration is discovered.
