HMAG70810 - Importing Excise Goods: The Dansk ruling and post clearance amendments
Where a customs import declaration is withdrawn before the goods leave the place of importation (such as the temporary storage facility or customs controlled area of a non-inventory linked port), under the Dansk ruling, an excise duty point does not occur. It is therefore acceptable for any amendment to be made to an import declaration or for the declaration to be withdrawn before the goods leave the temporary storage facility or customs controlled area. This applies regardless of the processing status of the customs declaration, for example, if it is on hold, awaiting clearance following checks or if it has already been cleared.
However, the importer will still need to comply with the general customs rules on amending or withdrawing customs import declarations that apply to any other commodity, such as action following the notification that the goods will be examined.
The importer must also ensure that any associated eAD shown on EMCS or other accompanying document, such as a fallback accompanying document is replaced with a corrected version, if necessary.