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Part of Get UK customs clearance when importing goods into the UK: step by step
Guidance

Amend or cancel a Customs Declaration Service import declaration

Check if you can amend or cancel your import declaration and what you need to do to make an amendment or request a cancellation.

From:
HM Revenue & Customs
Published
18 August 2022
Last updated
16 June 2026 — See all updates

Amend an import declaration that has not yet cleared

You can use your Customs Declaration Service software to submit amendments to import declarations if: 

  • the declaration has not already been cleared 
  • you have not received the final tax calculation message

You do not need to contact HMRC directly.

You cannot make any further changes once you receive the final tax calculation message.

You may have more time to make an amendment when: 

  • you are claiming a tariff quota — 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.

Amend an import declaration that has cleared (post clearance)

When your declaration has cleared (post clearance) you cannot amend or cancel it in your software but can still view it. 

You need to contact HMRC if you want to amend or cancel your declaration. We will then review your request.  

You have up to 3 years to amend your declaration from when the declaration is accepted or a control is applied to the goods, whichever is earliest. 

You have 90 days to cancel your declaration from when the declaration is accepted or a control is applied to the goods, whichever is earliest.  

There are some details that you can amend without needing to tell HMRC.

Details you can amend without telling HMRC

You do not have to send a notification of an amendment to HMRC 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.

How to tell HMRC you want to make an amendment

How you tell us depends on the type of amendment you need to make after the declaration has cleared.

For an underpayment or overpayment

When amendments will result in: 

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. Importer details cannot be changed post clearance, unless they are incorrect.

You must include the following in your email:

  • 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 for it
  • commercial invoice

If someone other than the declarant, submits the request (for example, a tax agent), they must also provide written authority to do so from the person who submitted the original declaration.

Bulk importer EORI number amendments

You’ll need to email HMRC.

  1. Add ‘Bulk amendment enquiry’ in the email subject field.

  2. Send the email to belfast.pcateam@hmrc.gov.uk.

  3. 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

Tell us about other amendments by completing an online notification form. 

You’ll need to tell us: 

  • the name of the business making the amendment 
  • your name 
  • when the original declaration was submitted on the Customs Declaration Service 
  • the amendment you want to make

Cancelling a declaration

You can make a cancellation request in your Customs Declaration Service software if the declaration: 

  • has not cleared 
  • has not yet arrived

If the declaration has arrived and is under customs control, the customs authority (HMRC, UK Border Force or Trading Standards) will decide if the cancellation request should be accepted.

When the control is finalised and you receive a final provisional tax notification or an insufficient balance message, the cancellation request will be automatically accepted. 

If you have submitted an amendment to an existing declaration and it is displaying an error message, you need to resolve the error before the declaration can be cancelled.

Asking for a withdrawal

If your declaration has cleared you cannot cancel it. You will need to ask for it to be withdrawn. 

You can send a notification to HMRC asking to withdraw a declaration up to 90 days after the earliest of the following events:  

  • the clearance of the declaration 
  • a Border Force or HMRC officer instructing you to attend a physical or documentary check for the movement

If you are withdrawing a declaration because you want to change the customs procedure for the goods, you need to get permission from the supervising office first. 

To notify HMRC and ask for a withdrawal, you need to submit a C285 form to claim a repayment of import duty and VAT.

Updates to this page

Published 18 August 2022
Last updated 16 June 2026 Show all updates

  1. Information about how to tell HMRC about 'other amendments' has been updated. You now need to use an online form instead of emailing HMRC. The 'Asking for a withdrawal' section has been updated to confirm what you need to submit to request one.

  2. Guidance has been updated to include information about amending the ‘importer’ details, who can submit amendments and the additional information that must be provided.

  3. Post clearance section added to include guidance for cancelling or amending a decleration after clearance.

  4. Guidance for cancelling a declaration after clearance has been updated.

  5. First published.

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Contents

This page is Part of Get UK customs clearance when importing goods into the UK: step by step

  1. Step 1 Check if you need to follow this process

    Follow these steps to get your goods for import through UK customs if you’re managing the process yourself.

    Getting customs clearance is complicated. You can hire a transporter or customs agent to make the import declaration and get your goods through UK customs.

    1. Hire someone to deal with customs for you

    Your business must be ready to import the goods before you can get customs clearance.

    1. Find out about importing goods into the UK
    1. Check if you need to make an import declaration

  2. Step 2 Set up your business for making import declarations

    You need an EORI number that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI that does not start with GB.

    If you move goods to or from Northern Ireland you may need one that starts with XI.

    1. Get an EORI number

    Depending on where you're moving goods, you need to be registered on the right systems and have compatible software to make declarations.

    1. Check what systems and software you need to make declarations

  3. Step 3 Check if you can make the customs process quicker

    There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.

    1. Find out about using simplified declaration procedures
    2. Check if Authorised Economic Operator status is right for you

    If you're importing goods from the EU to England, Scotland or Wales (Great Britain) you might be able to delay making a declaration for up to 6 months.

    1. Check if you can declare your goods later if you're importing goods from the EU

    If you regularly import goods using Common Transit, you can apply to start movements of goods at your own premises.

    1. Check if consignee status is right for your business

  4. Step 4 Register to import goods with restrictions

    You need to register as an importer if you import things like plant or animal products, high-risk food or feed, medicines, textiles, chemicals or firearms.

    Register to import:

  5. Step 5 Check if you need a licence or certificate for your goods

    There are special rules and you may need to get licences or certificates if you are importing any of the following:

  6. and Check the labelling, marking and marketing rules

    1. Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods

  7. Step 6 Arrange for the goods to be inspected

    If you import things like plant or animal products, you need to choose a place where the goods can be inspected. This needs to happen before they’re allowed through the UK border.

    1. Find an inspection point for animals and animal products
    2. Find an inspection point for plants, plant products, seeds and wood
    3. Find an inspection point for high risk food and feed that is not of animal origin
    4. Find an inspection point for endangered species, or products made from endangered plants or animals

    You need to let the inspection point know when the goods are arriving. You might have to pay a fee for the inspection.

  8. Step 7 Submit and manage the import declaration

    1. Find out how to submit import declarations
    2. You are currently viewing: Find out how to change or cancel an import declaration

    If you're importing goods from the EU to England, Scotland or Wales (Great Britain) you might be able to delay making a declaration for up to 6 months.

    1. Check if you can declare your goods later to make the importing process quicker

  9. Step 8 Pay VAT and duty

    HMRC will tell you how much to pay after you submit the declaration.

    1. Find out how and when to pay VAT and duty

  10. Step 9 Get the goods released if they're held up at the border

    The goods may be held at the border if, for example:

    • you have not paid the right amount of duty or VAT
    • you do not have the right import licences for the goods or business
    • they did not pass inspection
    • they have been combined with a shipment that has been held up

    If this happens you will be told why.

    1. Contact the National Clearance Hub to get help