Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (c. 952)

TITLE IV U.K. GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION

CHAPTER 2 U.K. Arrival of goods

Section 3 U.K. Temporary storage of goods

Article 146 U.K. Amendment and invalidation of a temporary storage declaration

1. The declarant shall, upon application, be permitted to amend one or more particulars of the temporary storage declaration after it has been lodged. The amendment shall not render the declaration applicable to goods other than those which it originally covered.

No amendment shall be possible after any of the following:

(a) the customs authorities have informed the person who lodged the declaration that they intend to examine the goods;

(b) the customs authorities have established that particulars of the declaration are incorrect.

[F1 2 . Where the goods for which a temporary storage declaration has been lodged are not presented to customs, the customs authorities shall invalidate that declaration without delay in either of the following cases:

( a ) upon application by the declarant; or

( b ) after 30 days have elapsed since the declaration was lodged.]

Textual Amendments

F1 Substituted by Regulation (EU) 2019/474 of the European Parliament and of the Council of 19 March 2019 amending Regulation (EU) No 952/2013 laying down the Union Customs Code.