IV.2.3.2. Rectification of the transit declaration
Article 31 of Appendix I to the Convention
Article 173 of the CAU
Article 29 bis of Appendix I to the Convention
Articles 130 and 171 of the CAU
The declarant may request authorization to rectify a customs declaration, as provided for in Article 173 of the CAU. Before the customs declaration is accepted, the declarant may correct it without prior request.
The holder of the regime may request authorization to rectify the transit declaration once it has been accepted by the competent customs office. The correction may not result in the inclusion in the transit declaration of goods other than those initially declared.
The holder of the procedure shall rectify the data of the declaration and send the rectification by means of the message "Rectification of the declaration" (IE013) to the customs office of departure, which shall decide whether to accept [message "Acceptance of rectification" (IE004)] or reject [message "Rejection of rectification" (IE005)] the rectification request.
No rectification may be authorized when, after receiving the transit declaration, the competent authorities have informed the party of their intention to examine the goods, have verified the inaccuracy of the declaration data, or have already ordered the release of the goods for transit.
Corrections to the transit declaration before it has been accepted by customs are not covered by Article 173 of the CAU and do not require a prior request from the declarant.
For example, if the transit declaration has not yet been submitted or has been previously submitted but not yet accepted, it can be corrected without prior authorization, as it is not considered a rectification within the meaning of Article 173 of the CAU.
The relevant NCTS specifications (T-TRA-DEP-A-002-Correction) indicate that the correction of a previously submitted return must be processed using the same message as a correction.