Commentary

V17.126 Amendment, verification and invalidation of declarations

Part V17 Customs duties

V17.126 Amendment, verification and invalidation of declarations

V17.126 Amendment, verification and invalidation of declarations

Amendment

A declarant may, on request, amend one or more of the particulars of the declaration after it has been accepted by customs. The amendment does not have the effect of rendering the declaration applicable to goods other than those it originally covered1. Customs authorities may allow or require the corrections to be made by lodging a new declaration to replace the original. In that event, the relevant date for the determination of duties payable and for the application of any other provisions governing the customs procedure in question is the date of

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