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Import and Export Manual for low value shipments

5.2. Legal provisions

The invalidation of the customs declaration is a legal act carried out by the competent customs authorities on the basis of a reasoned request from the declarant and based on a customs decision taken on the basis of Article 22 of UCC .

Only in the specific cases provided for in Article 174 of the UCC can a customs declaration that has been accepted be invalidated.

There are two types of cases in which an already accepted customs declaration could be invalidated:

  • when the customs authorities have satisfied themselves that the goods are to be placed immediately under another customs procedure, or
  • when they have satisfied themselves that, as a result of special circumstances, the inclusion of the goods under this customs procedure is no longer justified.

In either case, if the customs authorities have informed the declarant of their intention to examine the goods, the invalidation of the customs declaration will take place following such examination.

In certain cases, the application for invalidation of the customs declaration may be submitted after the release of the goods. This could be the case, for example, for goods in electronic commerce, on the basis of Article 148, paragraph 3, of AD CAU . In this case, the application for invalidation of the customs declaration for release for free circulation may be submitted within ninety days from the date of its admission.