The ECJ decided that EU import customs declarations can be amended with respect to the customs declarant to reflect true circumstances (i.e. if a wrong declarant was declared initially).
However, the ECJ assumes that a valid Power of Attorney must have been available to a customs representative at the time of filing the import declaration. Otherwise EU customs law stipulates that declared direct representation is invalid and import duties arise in the name and for account of the irregular representative only. Customs service providers should use the opportunity and review their process set-up and PoA templates as well to make sure they not run avoidable financial and tax risks.
While the case referred to a situation under the old CCC the reasoning should also be transferable to UCC.
Article 78(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that the customs authorities may grant an application for amendment of a customs declaration seeking to show that there is a relationship of indirect representation between, on the one hand, a person in possession of a power of attorney who has mistakenly indicated that it was acting exclusively in its own name and on its own behalf, even though it has received such a power from the person holding the import licence, and, on the other hand, the person who has granted the power of attorney and on whose behalf the declaration has been made.
Source: curia.europa.eu
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