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HMRC internal manual

Import and National Clearance Hub Procedures

General: voluntary disclosures

An importer or agent is allowed to amend the details of an entry that has been lodged, including entries that have been accepted formally and processed, subject to the following conditions:

  • the request is made before the goods are released from customs charge
  • the request is made before the importer or agent has been informed either that the goods are to be examined by Customs or that an error in the entry has come to official notice, and
  • the intended amendment will not result in the entry applying to goods other than the originals.

If it is considered more suitable or if requested by the importer or agent the amendment can be made by lodging a new entry in substitution for the original. In these cases the date of acceptance must be taken as that of the original entry.

Amendments of the entry is normally allowed without any question of compounding proceeding, although on occasions such action is deemed necessary.