AG Richard de la Tour opines on the amendment or invalidation of a customs declaration where an excess quantity of goods is discovered after release of the goods (SC Zes Zollner Electronic SRL, C-640/21).
On 23 January 2022, the AG delivered his Opinion in the SC Zes Zollner Electronic SRL (‘ZZE’) case (C-640/21). This case concerned the legal means available under the Union Customs Code (‘UCC’) to correct a clerical error whereby an excess quantity of goods is discovered that has not been declared with the customs authorities, without incurring administrative or criminal penalties.
Source Loyens Loeff
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