Amend or cancel a Customs Declaration Service import declaration
Check if you can amend or cancel your import declaration, what to do if you get an error message and what happens if your declaration has already cleared.
Amending a declaration
You can use your Customs Declaration Service software to submit amendments to import declarations.
You cannot make any further changes once you receive the final tax calculation message.
You may have more time to make an amendment when:
- a claim to quota is being made — the tax calculation remains provisional until the dwell time ends
- your cash account balance does not cover the customs debt — you’ll get an alert to resolve this
If you cannot amend your declaration, you can cancel and resubmit it. This applies only if the declaration has not yet cleared.
If you submit an amendment to an existing declaration, and you get an error message, you can either submit:
- a new correct amendment
- an amendment with no changes (nil changes) to temporarily pause the declaration
The declaration will be paused until the error is corrected.
The message and notifications you receive after making a successful amendment depends on the type of declaration and the software you are using.
After a declaration has cleared — post clearance
When your declaration has cleared (post clearance) you cannot amend or cancel it, but you can still check its status.
At this stage you must tell HMRC if you need to amend or cancel your declaration. We will then review your request. You have up to 3 years to amend and 90 days to cancel your declaration.
How to tell us
How you tell us depends on the type of amendment or cancellation after clearance.
For an underpayment or overpayment
When amendments or cancellations result in:
- underpayments — use voluntary clearance amendment (underpayment) (C2001)
- overpayments — use repayment of import duty and VAT if you’ve overpaid (C285)
Amendments to the importer details
You are the importer if you are the person making the customs declaration or the person an agent makes the declaration for.
If there is an error in the importer details shown in Data Element 3/15 or 3/16, you must email belfast.pcateam@hmrc.gov.uk to correct this. The importer cannot be changed post clearance, unless it is to correct an error.
You must include:
- movement reference number (MRN) or entry number
- name of the new importer
- address of the new importer
- EORI number of the new importer:
- state ‘GBPR’ if the new importer is a private individual
- state ‘No GBEORI held’ if the importer is a business that does not have an EORI number starting GB
- evidence of empowerment for the creation of the original declaration
- explanation for the error made and the reason
- commercial invoice
If someone other than the declarant, submits the request (for example, a tax agent), they must also provide written authority from the person who submitted the original declaration.
For bulk importer EORI number amendments
You’ll need to email HMRC.
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Add ‘Bulk amendment enquiry’ in the email subject field.
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Send the email to belfast.pcateam@hmrc.gov.uk.
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You will get a reply with the details you need to provide.
A bulk amendment is a high volume of declarations requesting amendment from one single importer EORI number to another single EORI number.
Other amendments
For all other amendment notifications, you must :
- send an email to belfast.pcateam@hmrc.gov.uk
- tell us the details of the amendment you need to make
You should include:
- the movement reference number (MRN) or entry number
- a preference certificate, for Data Element 17 amendments
- a bill of lading, for Data Element 17 amendments
You can also include:
- an invoice
- an airway bill
Details you do not need to amend
You do not have to send a notification of an amendment for the following:
- DE 2/1 Simplified Declaration — Previous Documents
- DE 2/4 Reference Number
- DE 4/1 Delivery Terms
- DE 4/13 Valuation Indicator
- DE 4/16 Valuation Method
You should instead keep a record of any changes in your own commercial records.
Cancelling a declaration
Asking for an invalidation
You can make an invalidation request up until the declaration is cleared.
If the declaration has not yet arrived, you will need to request invalidation.
If the declaration has arrived and is under control, the customs authority (HMRC, UK Border Force or Trading Standards) will decide if the invalidation request should be accepted.
When the control is finalised and you receive a final provisional tax or insufficient balance message is received, the invalidation request will be automatically accepted.
If you submit an amendment to an existing declaration, and an error message is displayed, it cannot be invalidated until the error has been resolved.
Asking for a withdrawal
You can send a notification to HMRC asking to withdraw a declaration up to 90 days after the earliest of the following events:
- the acceptance of the declaration
- a Border Force or HMRC officer instructing you to attend a physical or documentary check for the movement
Updates to this page
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Guidance has been updated to include information about amending the ‘importer’ details, who can submit amendments and the additional information that must be provided.
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Post clearance section added to include guidance for cancelling or amending a decleration after clearance.
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Guidance for cancelling a declaration after clearance has been updated.
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First published.