A declarant may ask for a change to certain of the data elements in a customs declaration in accordance with Article 173 Union Customs Code (“UCC“), which is applicable to customs declarations that have already been accepted by customs. The Dutch Customs Authorities (“DCA“), however, apply a very strict application of Article 173 UCC, stating that amendments are only allowed if the amendments are required by customs legislation. This position taken by the DCA deviates from the practice of the tax authorities of other EU Member States, given the fact that Article 173 UCC does not stipulate that the amendments must be required by law.
Source: globalcompliancenews.com
