Amendment of information for placing goods under a customs procedure
Article 79
1. Before the date of release of the goods, the importer, the exporter or the holder of the transit procedure shall amend one or more data elements provided or made available for placing those goods under a customs procedure: (a) when it comes to their knowledge that relevant information has changed in their records, or that such information is incorrect; or (b) when a customs authority requests them to do so due to the inaccuracy or incompleteness of the data or issues with the quality of the data. 2. The importer, the exporter or the holder of the transit procedure shall not amend the information where: (a) the customs authorities have informed it that they intend to examine the goods; (b) the customs authorities have informed it that they have established that the data provided or made available is incorrect; or (c) the goods have already been released. 3. Within three years from the date of release of the goods, the importer, the exporter or the holder of the transit procedure may request the amendment of one or more data elements provided or made available for placing goods under a customs procedure. The customs authorities shall decide whether to accept or refuse the amendment, taking into account the risk of non-compliance with the obligations relating to the placing of goods under the customs procedure concerned. 4. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by specifying the cases where the data may be amended after the date of release in accordance with paragraph 3 of this Article. 5. The Commission shall adopt implementing acts laying down the procedural rules for amending the information referred to in paragraphs 1 and 3 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).