Invalidation of a declaration
Also called: cancellation of declaration · beyanname iptali
The cancellation of an accepted declaration by customs, at the declarant's request or on its own initiative, for example when goods were declared in error or an export did not leave the territory. After release, invalidation is possible only in specific cases set out in the legislation.
In practice
Invalidation is the route to recover duties paid on a declaration lodged by mistake, so the request must be made within the time limits.
EU
Türkiye
UKRelated terms
- Amendment of a declaration
- A change to one or more particulars of a declaration after it has been accepted, made at the declarant's request. Amendment is normally not allowed…
- Repayment and remission
- The return of duty already paid, or the waiver of duty not yet paid, in cases set by law, such as amounts overcharged, defective goods rejected by…
- Proof of exit
- Evidence that goods declared for export have physically left the customs territory, typically the electronic exit message issued by the office of…