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Import and Export Manual for low value shipments

5.2. Legal provisions

The invalidation of the customs declaration is a legal act carried out by the competent customs authorities on the occasion of a reasoned request from the declarant and based on a customs decision adopted on the basis of article 22 of UCC .

Only in the specific cases provided for in Article 174 of the UCC can a customs declaration that has been accepted be invalidated.

There are two types of cases in which an already accepted customs declaration could be invalidated:

  • when the customs authorities have satisfied themselves that the goods are to be immediately placed under another customs procedure, or
  • when they have satisfied themselves that, as a result of special circumstances, the inclusion of the goods under this customs procedure is no longer justified.

In either case, if the customs authorities have informed the declarant of their intention to examine the goods, the invalidation of the customs declaration will take place after such examination.

In certain cases, the request for invalidation of the customs declaration can be submitted after the release of the goods. This could be the case, for example, for e-commerce goods, on the basis of Article 148(3) AD CAU . In this case, the request for invalidation of the customs declaration of release for free circulation may be submitted within ninety days from the date of its admission.