Post-clearance amendment of a customs declaration: Box 14 'Declarant/ Representative'

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The Union Customs Code sets out that after the release of goods for free circulation the customs declaration may be amended within three years.

May we amend any box of the customs declaration, for instance, change the identity of the declarant and the type of representation in the Box 14?

Let’s find out the answer by overviewing a practical situation! The situation is based on the judgment of the Court of Justice of the European Union in case C-97/19 (please find the case in the resources part).

Resources are available after purchase.

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