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Import and Export Manual for low value shipments

5.5. Data requirements for a reasoned request for invalidation

The request for invalidation of the customs declaration of release for free circulation must provide evidence that the requested action is justified (reasoned request).

On the other hand, due to the high volumes expected, it is necessary to implement a mechanism that keeps bureaucracy at a reasonable and acceptable level for both parties (customs and companies).

UCC does not provide for a delegation of powers to specify, by means of an implementing regulation, the procedural rules relating to the invalidation of the customs declaration. However, the Customs 2020 Project Group on Customs Import and Export Formalities relating to Low Value Consignments (GP-EEV) has defined some best practices that can facilitate the mass invalidation of customs declarations for free release. practice of EEV . It should be noted, however, that the application of formalities and procedures relating to invalidation are defined at national level.

This involves the consolidation of several applications into a single presentation in electronic format that includes the following data:

  • the MRN of the customs declaration of release for free circulation;
  • the reasons for the request ( e.g. , the goods could not be delivered due to an unknown address or because the recipient has rejected them);
  • proof of the departure of the goods.

The decision adopted by the customs authorities must include a reference to each of the applications submitted, although it may consist of a single decision.