Amend or cancel a Customs Declaration Service import declaration

AmendingAmend aan import declaration that has not yet cleared

You can use your Customs Declaration Service software to submit amendments to submitimport amendmentsdeclarations if: 

• the declaration has not already been cleared 
• you have not received the final tax calculation message

You do not need to importcontact declarations.HMRC directly.

You cannot make any further changes once you receive the final tax calculation message.

You may have more time to make an amendment when:when: 

• ayou claimare toclaiming quotaa istariff beingquota made — the tax calculationcalculation remains provisional remains provisional until the dwell time endsends 
• your cash account balance does not cover the customs debt —— you’ll get you’ll get an alert to resolve this

If you cannot amend your declaration, you can cancel and resubmit it. This applies only if the declaration has not yet cleared.

If youyou submit an submit an amendment to an existing declaration, and you get an error message, you can either submit:either submit: 

• a new correct amendmentamendment 
• an amendment with no changes (nil(nil changes) changes) to temporarily pause the declaration

The declaration will be paused until the error is corrected.

The message and notifications you receive after making a successful amendment depends on the type of declaration and the software you are using.

AfterAmend aan import declaration that has cleared —(post post clearanceclearance)

When your declaration has cleared (post clearance) you cannot amend or cancel it,it butin youyour software but can still checkview its status.it. 

AtYou thisneed stageto youcontact must tell HMRC if you needwant to amend or cancel your declaration. We will then review your request. request.  

You have up to 3 years to amend andyour declaration from when the declaration is accepted or a control is applied to the goods, whichever is earliest. 

You have 90 days to cancel your declaration.declaration from when the declaration is accepted or a control is applied to the goods, whichever is earliest.  

There are some details that you can amend without needing to tell HMRC.

Details you can amend without telling HMRC

You do not have to send a notification of an amendment to HMRC for the following:

• DE 2/1 simplified declaration — previous documents
• DE 2/4 reference number
• DE 4/1 delivery terms
• DE 4/13 valuation indicator
• DE 4/16 valuation method

You should instead keep a record of any changes in your own commercial records.

How to tell us

HMRC you want to make an amendment

How you tell us depends on the type of amendment oryou cancellationneed to make after clearance.the declaration has cleared.

For an underpayment or overpayment

WhenWhen amendments will amendments or cancellations result in:in: 

• underpayments — useyou need to apply for voluntary clearance amendment (underpayment) (C2001)  
• overpayments — useyou need to claim a repayment of import duty and VAT if you’ve overpaid (C285)

Amendments to the importer details

You are the importer if you are the person making the customs declaration or the person an agent makes the declaration for.for. 

If there is an error in the importer details shown in Datadata Elementelement 3/15 or 3/16, you must email you must email belfast.pcateam@hmrc.gov.uk to to correct this. Thethis. importerImporter details cannot be changed post clearance, unless itunless they isare to correct an error.incorrect.

You must include:include the following in your email:

• movement reference number (MRN) or entry number
• name of the new importer
• address of the new importer
• EORI number of the new importer:
  • state ‘GBPR’ if the new importer is a private individual
  • state ‘No GBEORI held’ if the importer is a business that does not have an EORI number starting GB
• evidence of empowerment for the creation of the original declaration
• explanation for the error made and the reason for it
• commercial invoice

If someone other than the declarant, submits the request (for example, a tax agent), they must also provide written authority to do so from the person who submitted the original declaration.

For

Bulk bulk importer EORI number amendments

You’ll need to email HMRC.

1. Add ‘Bulk amendment enquiry’ in the email subject field.

2. Send the email to belfast.pcateam@hmrc.gov.uk.

3. You will get a reply with the details you need to provide.

A bulk amendment is a high volume of declarations requesting amendment from one single importer EORI number to another single EORI number.

Other amendments

ForTell allus about other amendmentamendments notifications,by completing you must :

• send an emailonline tonotification belfast.pcateam@hmrc.gov.ukform
• tell us the details of the amendment you need to make

. 

YouYou’ll need shouldto include:tell us: 

• the movementname reference number (MRN) or entry number
• a preference certificate, for Date Element 17 amendments
• a bill of lading,the forbusiness Datamaking Elementthe 17 amendmentsamendment 

You can also include:

• anyour invoicename 
• anwhen airwaythe bill

Detailsoriginal youdeclaration dowas submitted on not need to amend

You do not have to send a notification of an amendment for the following:

• DECustoms 2/1 Simplified Declaration — Previous DocumentsService 
• DEthe 2/4amendment Referenceyou Number
• DEwant 4/1to Delivery Termsmake
• DE 4/13 Valuation Indicator
• DE 4/16 Valuation Method

You should instead keep a record of any changes in your own commercial records.

Cancelling a declaration

Asking for an invalidation

You can makemake a ancancellation request in your invalidationCustoms requestDeclaration upService untilsoftware if the declaration is cleared.declaration: 

If

• has not thecleared 
• has not declaration has not yet arrived, you will need to request invalidation.
  arrived

If the declaration has arrived and is under control,customs control, the customs authority (HMRC, UK Border Force or Trading Standards) will decide if the invalidationcancellation request should be accepted.

When the control is finalised and you receive a final provisional tax ornotification or an insufficient balance messagemessage, is received, the invalidationcancellation request will be automatically accepted.accepted. 

If you submithave submitted an an amendment to an existing declaration,declaration and it is displaying an error messagemessage, isyou displayed,need itto cannotresolve bethe invalidatederror untilbefore the errordeclaration hascan beenbe resolved.cancelled.

Asking for a withdrawal

If your declaration has cleared you cannot cancel it. You will need to ask for it to be withdrawn. 

You can send a notification to HMRC asking to withdraw a declaration up to 90 days after the earliest of the following events: events:  

• the acceptanceclearance of the declarationdeclaration 
• a Border Force or HMRC officer instructing you to attend a physical or documentary check for the movement

If you are withdrawing a declaration because you want to change the customs procedure for the goods, you need to get permission from the supervising office first. 

To notify HMRC and ask for a withdrawal, you need to submit a C285 form to claim a repayment of import duty and VAT.