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Retrospective amendment of the customs declarant

Talke Ovie
Lawyer, HARNISCHMACHER LÖER WENSING Rechtsanwälte PartG mbB, Germany
Published 29 May 2021
Retrospective amendment of the customs declarant
Photo by Andrea Piacquadio from Pexels
Case law
It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

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