HMRC Updates Guidance on Post-Clearance Amendments to Import Declarations

HMRC has updated guidance on post-clearance amendments for import declarations, including how to amend, cancel, or handle errors after clearance.
The main change is that importer details cannot be changed after clearance unless correcting an error.
When correcting an importer error, certain details must be provided: movement reference/entry number, new importer name and address, and new importer EORI number.
Supporting evidence is now required upfront, including proof of empowerment for the original declaration, an explanation of the error, and the commercial invoice.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.