5.4. Person requesting invalidation (including the role of representatives)

The invalidation of the customs declaration can only be requested by the declarant, in accordance with article 174 of UCC .

In the context of importing EEV , the following situations may typically arise in relation to the declarant:

1. the declaration is filed by the consignee (i.e. the importer) in the EU (in his own name and on his own account);
2. the declaration is filed by a direct representative ( e.g. , a postal service operator, an express transport company or a customs agent) in the name and on behalf of the recipient (i.e. the importer) in the EU;
3. the declaration is submitted by an indirect representative (for example, a postal service operator, an express transport company or a customs agent) on his own behalf, but on behalf of the recipient (i.e. the importer) in the EU;
4. In the event that the postal service, express transport company or customs agent fails to declare that it is acting as a representative, it will be deemed to be acting in its own name and on its own account and will assume all responsibilities that come with being a declarant. , including being a debtor of VAT .

In the situations referred to in letters a) and b), the declarant is usually a natural person, that is, the consumer located in the EU. In the case contemplated in letter c), the indirect representative becomes the declarant.

When the goods cannot be delivered or have been rejected by the recipient (i.e. the consumer located in the EU), the customs declaration of release for free circulation must be invalidated to remove the obligation to pay VAT. The declarant must submit the application after the return of the goods under a new transport contract that includes a cross-reference to the transport contract used for the importation of the goods, as well as to the customs import declaration in the records of the operator (to the original sender's address).

The persons who request the invalidation of the customs declaration of release for free circulation in the situations described in letters a) to d) will be, respectively, the following:

1. If the goods cannot be delivered, and the carrier expects the consumer to present the customs declaration of release for free circulation, but said person refuses delivery of the goods, then no customs declaration of release for free circulation will have been presented, the Goods will be kept in temporary storage at the carrier's facilities and will be re-exported as non-Union goods. In this case (rather theoretical), there is no customs declaration that must be invalidated.
2. If the goods have been rejected or could not be delivered to the recipient, and the customs declaration of release for free circulation had been submitted by the postal service operator, the express transport company, etc. , as a direct representative, the consignee (i.e. the consumer located in the EU) probably does not wish to be involved in the request for invalidation of the customs declaration of release for free circulation. Therefore, if the conditions of the power allow the application of representation to the entire life cycle of the customs declaration (from its preparation and delivery to receipt of the decision on its invalidation), the representative (direct or indirect) can, for account of the declarant (i.e. the importer), request the invalidation of the customs import declaration.
3. In this case, the indirect representative becomes the declarant and can therefore request the invalidation of the customs declaration of release for free circulation in his own name if the goods could not be delivered or were rejected by the consignee.
4. In the event that the postal service, express transport company or customs agent fails to declare that it is acting as a representative and is therefore considered to be acting in its own name and on its own account, it may request invalidation in his own name as declarant of the customs declaration of release for free circulation.