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Regulation (EU) No 952/2013 of the European Parliament and of the CouncilDangos y teitl llawn
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
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This legislation may since have been updated - see the latest available (revised) version
Article 272Amendment and invalidation of the exit summary declaration
1.The declarant may, upon application, be permitted to amend one or more particulars of the exit summary declaration after it has been lodged.
No amendment shall be possible after any of the following:
(a)the customs authorities have informed the person who lodged the exit summary declaration that they intend to examine the goods;
(b)the customs authorities have established that one or more particulars of the exit summary declaration are inaccurate or incomplete;
(c)the customs authorities have already granted the release of the goods for exit.
2.Where the goods for which an exit summary declaration has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that declaration in either of the following cases:
(a)upon application by the declarant;
(b)within 150 days after the lodging of the declaration.
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