An error in a CDS import declaration can be corrected in your own software only until the goods are cleared; after clearance you must ask HMRC, within 3 years for an amendment and 90 days for a cancellation or withdrawal. In the EU a declaration can be amended on application even after release, within 3 years of acceptance.
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Act as soon as you spot the error
An error in a customs declaration – for example a wrong commodity code, an incorrect customs value, a mistake in the EORI number or a mismatch between the invoice and the transport document – is worth reporting as quickly as possible. The stage clearance has reached determines whether you can fix it yourself in the system or must contact the authority.
UK imports: amending in CDS before clearance
According to GOV.UK guidance, you can submit an amendment in your CDS software if the declaration has not yet cleared and you have not received the final tax calculation message; you do not need to contact HMRC. If you cannot amend the declaration, you can cancel and resubmit it – but only before it clears. If you get an error message after an amendment, submit a corrected amendment or a nil-changes amendment, which temporarily pauses the declaration until the error is corrected. A declaration that has arrived and is under customs control can be cancelled on request, but the authority (HMRC, Border Force or Trading Standards) decides whether to accept it.
UK imports: correcting after clearance
Once a declaration has cleared you cannot amend or cancel it in your software; you need to contact HMRC, who will review your request. Time limits according to GOV.UK:
- amendment: up to 3 years from when the declaration is accepted or a control is applied to the goods, whichever is earliest,
- cancellation: up to 90 days from the same event; a cleared declaration cannot be cancelled, only withdrawn on request within 90 days, using form C285.
How you notify HMRC depends on the financial outcome: for an underpayment, apply for a voluntary clearance amendment (C2001); for an overpayment, claim a repayment of import duty and VAT (C285). An error in the importer details (DE 3/15 or 3/16) is reported by email to the HMRC team named in the guidance, and other amendments through an online form. Some details (such as the valuation indicator and method, or delivery terms) do not need to be notified, but record the change in your own records. Details: GOV.UK: amend or cancel a CDS import declaration.
EU imports: amendment and invalidation
In the EU the declarant may apply to amend the particulars of an accepted declaration; after release this is possible within three years of acceptance (Article 173(3) UCC). Invalidation (Article 174 UCC) is possible only in two cases – the goods are immediately to be placed under another procedure, or special circumstances mean the declared procedure is no longer justified – and as a rule not after release. More: can you correct a declaration after filing.
Document the correction and reduce the risk of further errors
Keep the original declaration, the confirmation of the correction, correspondence with the authority and evidence of due diligence, such as a printout of the code from the UK Trade Tariff. According to GOV.UK, customs records for UK clearances should be kept for 4 years; in the EU for at least 3 years (Article 51 UCC). The most common errors are an incorrect code, an understated value and a missing EORI number, so before each declaration run through a checklist: commodity code, value and Incoterms, parties' EORI numbers, and consistency between the invoice and the transport document. How to file without errors is covered in UK customs declaration, and the consequences of errors in customs penalties for businesses and post-clearance customs checks.
If you are not sure how to correct your declaration, get in touch.
Sources
- GOV.UK: Amend or cancel a Customs Declaration Service import declaration
- Regulation (EU) No 952/2013 (UCC), Articles 51, 173, 174
- GOV.UK: record keeping
Frequently asked questions
What should I do immediately after finding an error in a customs declaration?
Check whether the declaration has already cleared. If not, amend it in your CDS software (until you receive the final tax calculation message). If it has, contact HMRC – after clearance you cannot amend or cancel the declaration in your software.
How long do I have to correct a UK declaration after clearance?
According to GOV.UK, up to 3 years to amend from when the declaration is accepted or a control is applied to the goods (whichever is earliest), and 90 days to cancel or withdraw (after clearance by form C285).
Which form do I use for an underpayment and which for an overpayment?
For an underpayment, apply for a voluntary clearance amendment (C2001); for an overpayment, claim a repayment of import duty and VAT (C285).
Can an EU declaration be amended after the goods are released?
Yes, on the declarant's application within three years of acceptance (Article 173(3) UCC). Invalidation after release is as a rule excluded.
How long should customs records be kept in case of an inspection?
In the EU at least 3 years (Article 51 UCC; tax rules may require longer). For UK clearances GOV.UK says to keep customs records for 4 years, and VAT records for at least 6 years.
Related guides
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