V.4.3.5. Invalidation of the transit declaration

Article 32 of Appendix I to the Convention
Article 174 of the CAU
Article 148 of the AD

The customs office of departure may invalidate a transit declaration at the request of the declarant only before the goods have been released for transit. The customs office of departure will duly inform the declarant about the outcome of his application.

However, where the customs office of departure has informed the declarant of its intention to examine the goods, the application for invalidation will not be accepted before the examination is carried out.

The transit declaration may not be invalidated after the goods have been released for transit, except in exceptional cases:

• where Union goods have been declared in error for a customs procedure applicable to non-Union goods and their customs status as Union goods has subsequently been demonstrated by a T2L, a T2LF or a customs goods manifest;
• when the goods have been declared in error in more than one customs declaration.

In the case of a business continuity procedure, it is important to ensure that any declarations that were filed with the NCTS but were not further processed due to a system failure are invalidated.

The economic operator will have to provide information to the competent authorities each time a declaration is submitted to the NCTS and the business continuity procedure is subsequently invoked.
They may, where appropriate, require the submission of a new declaration. In this case, the previous declaration will be invalidated and the new one will be submitted.