Explainer

Can a direct customs representative amend what he has declared, if he erroneously indicated the wrong person instead of the actual importer who empowered him?

Michael Lux Attorney at Michael Lux BV, former Head of Unit 'Customs Legislation' at EU Commission

Customs Compliance & Risk Management (CCRM) Journal, Issue 26, April / May 2024

April 21, 2024

Can a direct customs representative amend what he has declared, if he erroneously indicated the wrong person instead of the actual importer who empowered him?

Picture by Cup of Couple from Pexels

Topic: customs clearance
Tag: customs declaration Court of Justice of the European Union (CJEU)

Human beings are prone to making mistakes. Mistakes in customs declarations are no exception. Customs law allows them to be corrected. But it is not that simple. Does it apply to all mistakes and to all people who make them? Read the details in the article below.

Copyright of the journal: CC Learning, UAB

OR

Continue reading this article

Login

or

Sign up

Open for free

Comments ()

Similar content

Country update

NOCA's Bulgarian Green Corridors project

03-09-2024

The rapid crossing of land borders for imported and exported goods (including for intra-EU movements)would help to take the operation of international supply chains to a new level. Timely delivery … of goods is much more than a fulfilment of trade commitments in order to build fair and long-term business partnerships. The COVID-19 health crisis and the still-unfolding war in Ukraine serve as reminders that timely delivery of goods can be vital for people's lives and health. Furthermore, delays at borders resulting from a number of customs and non-customs checks are an administrative burden.

Boryana Peycheva

€

customs clearance

Country update

NOCA's Bulgarian Green Corridors project

03-09-2024

The rapid crossing of land borders for imported and exported goods (including for intra-EU movements)would help to take the operation of international supply chains to a new level. Timely delivery of goods is much more than a fulfilment of trade commitments in order to build fair and long-term business partnerships. The COVID-19 health crisis and the still-unfolding war in Ukraine serve as reminders that timely delivery of goods can be vital for people's lives and health. Furthermore, delays at borders resulting from a number of customs and non-customs checks are an administrative burden.

Boryana Peycheva

€

customs clearance

Perspective

Top five challenges for European customs

28-08-2024

Someone recently asked me what are the current top challenges for customs in Europe. The article is an attempt to summarise the answer to this question. These are the five issues that, in my … opinion, are likely to impact the customs industry in the upcoming months and years. Some are more across-the-board and some are a bit more niche and local. The article comes from the author’s personal experience of working in the industry and across the private and public sectors and is therefore a personal perspective. By no means an exhaustive list.

Dr Anna Jerzewska

€

customs clearance, trade topics

Perspective

Top five challenges for European customs

28-08-2024

Someone recently asked me what are the current top challenges for customs in Europe. The article is an attempt to summarise the answer to this question. These are the five issues that, in my opinion, are likely to impact the customs industry in the upcoming months and years. Some are more across-the-board and some are a bit more niche and local. The article comes from the author’s personal experience of working in the industry and across the private and public sectors and is therefore a personal perspective. By no means an exhaustive list.

Dr Anna Jerzewska

€

customs clearance, trade topics

Case law

Importing chemicals: CJEU rules who bears the burden of administrative work

10-07-2024

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed … by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.

Dr David Savage

€

customs clearance, restrictions, trade barriers, import

Case law

Importing chemicals: CJEU rules who bears the burden of administrative work

10-07-2024

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.

Dr David Savage

€

customs clearance, restrictions, trade barriers, import

EORI number (EU)

09-06-2024

An EORI number means an identification number, unique in the customs territory of the European Union, assigned by a customs authority to an economic operator or to another person in order to … register that person for customs purposes.

customs clearance

EORI number (EU)

09-06-2024

An EORI number means an identification number, unique in the customs territory of the European Union, assigned by a customs authority to an economic operator or to another person in order to register that person for customs purposes.

customs clearance

Topic spotlight

EU Customs Reform: What will change in the import process?

02-05-2024

This article continues the overview of certain aspects of the EU Customs Reform. In a previous article, the author described why and how the Commission intends to impose the obligations for importing … goods on a single person, the importer in three variants: the regular importer, the deemed importer (for e-commerce) and the indirect customs representative representing both types of importers. In this article, the author focuses on the proposed import procedure, which consists of several consecutive steps.

Michael Lux

€

customs clearance

Topic spotlight

EU Customs Reform: What will change in the import process?

02-05-2024

This article continues the overview of certain aspects of the EU Customs Reform. In a previous article, the author described why and how the Commission intends to impose the obligations for importing goods on a single person, the importer in three variants: the regular importer, the deemed importer (for e-commerce) and the indirect customs representative representing both types of importers. In this article, the author focuses on the proposed import procedure, which consists of several consecutive steps.

Michael Lux

€

customs clearance

Contact us

Contact us

Thank you for report

Maximum file size 6mb

File is too large

Confirm selected Confirm all