Once a customs declaration has been submitted, the information is generally considered final and should not be altered arbitrarily. However, there are certain legitimate situations in which the consignee or consignor may apply to the customs authority for modification of the declaration. These include:
Changes due to shipment issues, such as export cargo being returned to customs or a change in the mode of transport.
Damage, loss, or quantity discrepancies caused by force majeure, overloading/underloading, or spillage during storage or loading, resulting in differences between the actual goods and the originally declared contents.
Adjustments required for processing trade, taxation, or inspection and quarantine procedures, which necessitate modifying the customs declaration.
Discrepancies between provisional and actual transaction values, due to the use of international trade practices, requiring corrections to the declared value.
Return of imported goods that have already been declared and need to undergo modification for re-export or return shipment.
Electronic data errors resulting from technical malfunctions such as computer system failures.
These circumstances provide the legal basis for requesting changes to a customs declaration. All modifications must be formally applied for and approved by the customs authority.
