TITLE IV GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION

CHAPTER 2 Arrival of goods

Section 3 Temporary storage of goods

Article 146 Amendment and invalidation of a temporary storage declaration

1. The declarant shall, upon application, be permitted to amend one or more particulars of the temporary storage declaration after it has been lodged. The amendment shall not render the declaration applicable to goods other than those which it originally covered.

No amendment shall be possible after any of the following:

(a) the customs authorities have informed the person who lodged the declaration that they intend to examine the goods;

(b) the customs authorities have established that particulars of the declaration are incorrect.

2. Where the goods for which a temporary storage declaration has been lodged are not presented to customs, the customs authorities shall invalidate that declaration in either of the following cases:

(a) upon application by the declarant;

(b) within 30 days after the lodging of the declaration.