Once a customs declaration has been submitted, the information it contains cannot normally be changed. However, in certain circumstances, importers or exporters may apply to customs authorities to amend the declaration. These situations include:
Changes in shipment or transport arrangements – for example, if goods are returned for export clearance or if the mode of transportation is altered.
Force majeure or cargo discrepancies – when goods are damaged, lost, or when shortages and overages occur during loading or storage, resulting in discrepancies between the actual situation and the declared information.
Processing trade, taxation, or inspection requirements – if modifications are needed to meet compliance obligations related to bonded processing, tax adjustments, or quarantine and inspection procedures.
Adjustments due to international trade practices – such as when the provisional transaction value declared at the time of export differs from the final confirmed transaction price.
Re-export of imported goods – if goods already declared for import are subsequently returned, requiring changes to the original customs declaration.
Technical or system-related errors – such as data mistakes caused by computer or electronic transmission failures.
Understanding these exceptions is crucial for businesses engaged in cross-border trade. Correctly applying for amendments not only ensures compliance with customs regulations but also helps avoid unnecessary penalties and delays in international logistics.
