Article 146
Amendment and invalidation of a temporary storage declaration
1. The declarant shall, upon application, be permitted to amend one or more particulars of the temporary storage declaration after it has been lodged. The amendment shall not render the declaration applicable to goods other than those which it originally covered.
No amendment shall be possible after any of the following:
(a)
the customs authorities have informed the person who lodged the declaration that they intend to examine the goods;
(b)
the customs authorities have established that particulars of the declaration are incorrect.
2. Where the goods for which a temporary storage declaration has been lodged are not presented to customs, the customs authorities shall invalidate that declaration without delay in either of the following cases:
(a)
upon application by the declarant; or
(b)
after 30 days have elapsed since the declaration was lodged.
Who wrote about this article in the consultations
Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
1
company
Who
Country
What they wrote
ML Consult ApS
DK
Toldkurser EUTK Artikel 53 – Valutaomregning samt GF artikel 146 - Valutaomregning ved fastsættelse af toldværdi Forslag til tilføjelse : EU skal pålægge de nationale toldmyndigheder at deres toldsystem import selv kan indsætte toldkursen samt selv omregne al ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.