Amending or withdrawal of customs import declaration
Information on amending or withdrawing of customs import declaration.
Changing a procedure requires a withdrawal and any other change requires an amendment. There are different rules depending on which scenario applies.
If an importer wishes to amend their import declaration, they may send a notification to HMRC asking to amend a declaration up to three years after a relevant event. For example, if goods have been declared to the correct procedure code but information contained within the declaration is incorrect such as weight, value, tariff code or number of packages the declaration may be amended.
Supervising Customs Office will need to see appropriate commercial paperwork (for example, an invoice) to check the amendment.
If importers wish to withdraw their customs import declaration, applications should be made to their Supervising Customs Office as soon as the importer becomes aware of the error and, within 90 days of the date of the original import declaration. For example, if the goods have been declared in error to the wrong Procedure Code such as goods entered mistakenly to free circulation rather than inward processing , the importer will need to contact Supervising Customs Office to request that the original declaration be withdrawn. Supervising Customs Office will need the master reference number (MRN) of the declaration and what the intended replacement Procedure Code and Additional Procedure Code will be.
Supervising Customs Office will check that the goods were eligible for the IP procedure at the time of declaration if applicable, and that the request was received within 90 days of the declaration being accepted by HMRC.
Supervising Customs Office will let the holder know their decision. If approved, the holder will be required to submit a replacement declaration under the correct procedure.
Where the person thinks the amendment or withdrawal will generate a repayment, they should include a completed form C285 with their application.
More information on amendment or withdrawal can be found at The Customs (Import Duty) (EU Exit) Regulations 2018